Item 5 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments; LMD 86-1 for FY 23-24LMD 86-1 Zone A includes the following residential developments:
TRACT PROJECT NAME
TTMs 4090R,4091R,4092R,4093R Bridlewood
TTM 3545 Piedmont Park
TTM 4158 Stone Canyon Ranch
TTM 84-08 The Grove
TTM 89-13 Old Coach Collection
TTM 89-13R The Heritage, Phase I, Unit I
TTM 89-13R The Heritage, Phase I, Unit Ill
TTM 89-13R The Heritage, Phase I, Unit IV
TTM 98-02 North Point
TTM 99-03 Vision Homes
MDRA 98-71 Kennedy Family Trust
MDRA 01-38 Wells Trust
MDRA 05-59 Garczynski
TTM 00-02 Malone
TTM 02-01 BBA Partners
PM 15384 (par 1, 2, 3 and 4) Custom Homes
MAP 15725 Milpitas-Fleming Associates
ROS 4063 Seaman Gregg
TTM 86-01 Huntington Gate, I and II
MDRA 04-02 Sedehi/Fard
TTM 87-05 Serenata
TTM 88-15 Green Valley Estates
LMD 86-1 Zone B includes the following non-residential development:
TRACT PROJECT NAME
TPM 90-06 LDS Poway Chapel
Section 22624 of the Streets and Highways Code requires the 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 2023-24 budget and resulting assessments.
Fiscal Year 2023-24 assessments for Zone A are proposed to remain unchanged at the Fiscal Year
2022-23 rate of $243.04 ($20.25 per month) per benefit unit per year. There are currently 954
residential parcels proposed to be assessed within LMD 86-1 Zone A.
On September 8, 1992, the City Council approved an agreement whereby the Church of Latter-Day
Saints (LDS Poway Chapel) is to maintain the LMD 86-1 improvements adjacent to and constructed by
the church. Zone B will have no assessment levied, as the LDS Poway Chapel has agreed to maintain
the rights-of-way bordering their property in perpetuity. In addition, Green Valley Estates is currently
maintaining the landscaping along Lake Poway Road by an agreement with its homeowners'
association.
No new parcels were added to LMD 86-1 during Fiscal Year 2022-23. Under assessment law [Article
XIII D, Section 2U)], those properties not receiving special benefit are not included on LMD 86-1 's
assessment roll.
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In 2018, the City initiated proceedings to form a proposed Landscape Maintenance District (referred
to as LMD 18-2) within the boundaries of existing LMD 86-1. The proposed district, LMD 18-2, would
have added properties that previously were not assessed and established different benefit zones, and
increased the assessments currently imposed on properties in existing LMD 86-1. Property owners
within the proposed district, LMD 18-2, received ballots for a proposed increase as specified under
assessment law. The proposed district, LMD 18-2, was balloted for an increase in assessments with
annual cost indexing based on the annual San Diego-Carlsbad Consumer Price Index (CPI) not to
exceed three (3%) percent. The proposed district, LMD 18-2, had a majority protest for the increase,
and consequently, failed to pass the ballot. Therefore, the assessment rates remain unchanged and
are exempt from the procedures and approval process set forth in Section 4 of Article XIII D.
LMD 86-1 currently has no approved escalation factor for increasing the maximum assessment rate.
The failure of an assessment increase by ballot for LMD 86-1 in Fiscal Year 2017-18, led to a reduction
in maintenance services. Service levels for landscape maintenance are at service level B. A service
level B consists of performing landscape maintenance services (e.g., irrigation inspection, removal of
trash and debris, trimming of shrubs, fertilizing, mowing, edging, pruning, sweeping) for respective
areas within Zone A on a bi-monthly basis. Services may continue to be reduced to align with
assessment revenue and to accommodate unexpected repair needs that arise.
Proposition 218, passed by the California voters on November 5, 1996, expands the requirements for
public notification and imposes the requirement of special 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 LMD 86-1 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.
As required under assessment law (Landscape and Lighting Act of 1972 and its amendments), an
engineer's report and assessment recommendations must be presented at a public hearing for
Council consideration and public comment on an annual basis, which is scheduled for July 18, 2023.
The engineer's report (Attachment B) has been found technically correct as presented.
Environmental Review:
This action is not subject to review under the California Environmental Quality Act (CEQA).
Fiscal Impact:
LMD 86-1 does not include a voter-approved inflater which puts pressure on service levels as
expenses increase over time due to inflation while revenues do not. The assessment rate shall remain
at the Fiscal Year 2022-23 rate. Revenues collected at $243.04 per benefit unit per year for Zone A, an
estimated total of $231,860.00, will be used for LMD 86-1's maintenance costs during Fiscal Year 2023-
24. A General Fund contribution of $57,308.00 for Zone A will be made based upon average square
footage maintenance costs for the landscaped medians and rights-of-way that provide general benefit
to the City.
Public Notification:
None.
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RESOLUTION NO. 23-
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 NO. 86-1 FOR FISCAL YEAR 2023-24
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 No. 86-1 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 not increase from the Fiscal Year 2022-23 assessment rate
of $243.04 per benefit unit per year for Zone A;
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general
benefit contribution has been calculated as the average General Fund expenditure on a per
square foot basis for the maintenance of landscaped medians and rights-of-way. This general
benefit contribution for Zone A, has been calculated to be $57,308.00;
WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote
on November 5, 1996), the collection of Fiscal Year 2023-24 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. 86-1 for Fiscal Year 2023-24 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 18, 2023, 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
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
5 of40 ATTACHMENT A June 6, 2023, Item #5
Resolution No. 23-
Page 2
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 6th day of June, 2023 by the following vote, to wit:
AYES:
NOES:
ABSTAINED:
ABSENT:
DISQUALIFIED:
Steve Vaus, Mayor
ATTEST:
Carrie Gallagher, CMC, City Clerk
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TABLE OF CONTENTS
I. OVERVIEW ......................................................................................................... 1
A. INTRODUCTION ................................................................................................. 1
B. COMPLIANCE WITH CURRENT LEGISLATION .............................................. 1
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ....................................... 2
II. DESCRIPTION OF THE DISTRICT .................................................................... 3
A. BOUNDARIES OF THE DISTRICT .................................................................... 3
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS ...................................... 4
C. PROPERTIES BENEFITING FROM IMPROVEMENTS ..................................... 5
Ill. METHOD OF APPORTIONMENT ...................................................................... 5
A. GENERAL .......................................................................................................... 5
B. BENEFIT ANALYSIS .......................................................................................... 6
C. ASSESSMENT METHODOLOGY ...................................................................... 8
D. MAXIMUM ASSESSMENT RATE ...................................................................... 9
IV. DISTRICT BUDGETS ......................................................................................... 9
A. DESCRIPTION OF BUDGET ITEMS .................................................................. 9
B. LMD 86-1 BUDGET .......................................................................................... 10
APPENDIX A -DISTRICT ASSESSMENT DIAGRAM ............................................ 11
APPENDIX B -2023/2024 ASSESSMENT ROLL ................................................... 13
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l OVERVIEW
A. INTRODUCTION
The City of Poway ("City") annually levies and collects special assessments in order to
maintain the improvements within the Landscape Maintenance District 86-1 ("District")
formed June 12, 1986, pursuant to the City of Poway Resolution No. 00-034 (Policies for
Landscape Maintenance Districts) and the Landscape and Lighting Act of 1972, Part 2 of
Division 15 of the California Streets and Highways Code ("1972 Act"), in compliance with the
California Constitution Article XIIID ("Article XIIID"). The 1972 Act and Article XIIID are
collectively referred to herein as "Assessment Law".
This Engineer's Annual Levy Report ("Report") has been prepared pursuant to Chapter 1,
Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their
consideration and approval of the improvements and services to be provided within the
District. This Report describes the District, any proposed changes to the District and its
improvements, the parcels to be assessed, and the proposed assessments related thereto
to fund the costs and expenses required to service and maintain designated improvements
within the District that provide special benefits to those parcels for Fiscal Year 2023/2024.
Annually, the City establishes the District's assessments based on the special benefit
received by the properties in the District and the associated net special benefit expenses
resulting from an estimate of the costs to maintain, operate and service the improvements in
conjunction with available revenues including fund balances, general benefit contributions,
additional City contributions, and current assessment limits. Each parcel is assessed
proportionately only for those improvements provided and for which the parcel receives
benefit based on an established method of apportionment.
The word "parcel", for the purposes of this Report, refers to an individual property assigned
its own Assessor's Parcel Number by the County of San Diego ("County") Assessor's Office.
The County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund Numbers,
to identify on the tax roll, properties assessed for special district benefit assessments.
Following consideration of public comments and written protests at a noticed public hearing,
and review of the Report, the City Council may order amendments or confirm the Report as
submitted. Following final approval and confirmation of the assessments, the Council may
order the levy and collection of assessments for Fiscal Year 2023/2024 pursuant to the 1972
Act. In such case, the assessment information will be submitted to the County
Auditor/Controller and included on the property tax roll for each benefiting parcel for Fiscal
Year 2023/2024.
B. COMPLIANCE WITH CURRENT LEGISLATION
Pursuant to the 1972 Act, the City Council annually conducts a public hearing to accept public
comments and testimony, and to approve the annual assessments to be levied on the County
tax roll for the fiscal year. All assessments contained in this Report and to be approved by
the City Council have been prepared in accordance with the 1972 Act and are in compliance
with the provisions of Article XIIID of the Constitution of the State of California ("Proposition
218").
The City has reviewed the provisions of Article XIIID and has made the following findings and
determinations:
2023/2024
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Pursuant to Article XIIID, Section 5, certain existing assessments are exempt from the
substantive and procedural requirements of Article XIIID, Section 4, and property owner
balloting for the assessments is not required until such time that the assessments are
increased. Since the District assessments were imposed pursuant to a petition signed by the
persons owning all of the parcels subject to the assessments at the time the assessments
were initially imposed, Article XIIID Section 5 (b) exempts the existing assessment amounts
(approved original assessment rates including any applicable annual escalation factor) from
the procedural requirements of Article XIIID, Section 4.
The provisions of Article XIIID do not alter the non-conflicting provisions of the 1972 Act. As
such, the method of apportionment described in this Report utilizes commonly accepted
assessment engineering practices consistent with the 1972 Act and the provisions of Article
XIIID. The proposed assessments for the current fiscal year are less than or equal to the
adjusted maximum assessment rate previously approved and adopted for the District. The
application of this adjusted maximum assessment rate for the various land uses within the
District is described in more detail in Section Ill D of this Report. Any proposed assessment
that exceeds the adjusted maximum assessment rate is considered an increased
assessment. Pursuant to the provisions of Article XIIID, all new or increased assessments
(the incremental increase) are subject to both the substantive and procedural requirements
of Article XIIID, Section 4.
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this proposed District, the 1972 Act defines
improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental
structures and facilities.
• The installation or construction of public lighting facilities.
• The installation or construction of any facilities which are appurtenant to any of the
foregoing or which are necessary or convenient for the maintenance or servicing
thereof, including, but not limited to, grading, clearing, removal of debris, the
installation or construction of curbs, gutters, walls, sidewalks, or paving, or water,
irrigation, drainage, or electrical facilities.
• The maintenance or servicing, or both, of any of the foregoing.
• The acquisition of any existing improvement otherwise authorized pursuant to this
section.
Incidental expenses associated with the improvements including, but not limited to:
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2023/2024
• The cost of preparation of the Report, including plans, specifications, estimates,
diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments;
• Compensation of any engineer or attorney employed to render services;
• Any other expenses incidental to the construction, installation, or maintenance and
servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section
22662.5
City of Poway Landscape Maintenance District 86-1 Page 2
June 6, 2023, Item #5
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• Costs associated with any elections held for the approval of a new or increased
assessment.
The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and
materials for the ordinary and usual maintenance, operation, and servicing of any
improvement, including:
• Repair, removal, or replacement of all or any part of any improvement.
• Providing for the life, growth, health, and beauty of landscaping, including cultivation,
irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste.
• The cleaning, sandblasting, and painting of walls and other improvements to remove
or cover graffiti.
ll DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The District Boundary Map and Assessment Diagram, which are incorporated herein by
reference and made a part of this Engineer's Report, are on file with the Special Districts
Office of the Public Works Department of the City of Poway and are available for public
inspection during normal business hours.
On February 25, 1992, by Council Resolution No. 92-039, Landscape Maintenance District
86-1 ("District") was divided into two subzones: 86-1 Zone A ("Zone A") for residential and
86-1 Zone B ("Zone B") for commercial. Assessments for LMD 86-1 Zone A will be calculated
on a per unit basis by dividing the required revenue by the total units within each district. The
Church of Latter Day Saints ("LOS Poway Chapel") is the only parcel within LMD 86-1 Zone
B. By agreement, this parcel is maintained by the church for perpetuity at no cost to the
District.
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District 86-1 Zone A is comprised of the residential parcels within the following
developments:
Tract Project Name
TTMs 4090R, 4091R, 4092R, 4093R
TTM 3545
TTM 4158
TTM 84-08
TTM 89-13
TTM 89-13R
TTM 89-13R
TTM 89-13R
TTM 98-02
TTM 99-03
MORA 98-71
MORA 01-38
MORA 05-59
TTM 00-02
TTM 02-01
PM 15384 (Par 1, 2, 3 and 4)
MAP 15725
ROS 4063
TTM 86-01
MORA 04-02
TTM 87-05
TTM 88-15
Bridlewood
Piedmont Park
Stone Canyon Ranch
The Grove
Old Coach Collection
The Heritage, Phase I, Unit I
The Heritage, Phase I, Unit Ill
The Heritage, Phase I, Unit IV
North Point
Vision Homes
Kennedy Family Trust
Wells Trust
Garczynski
Malone
BBA Partners
Custom Homes
Milpitas-Fleming Associates
Seaman Gregg
Huntington Gate, I and II
Sedehi/F ard
Serenata
Green Valley Estates
District 86-1 Zone B (one non-residential unit) consists of:
Tract Project Name
TPM 90-06 LOS Poway Chapel
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
The improvements to be maintained by the District are defined as landscape improvements
within the right-of-ways and open space areas associated with the development of the
subdivisions and parcels within the District. The improvements are considered to be either
installed in direct connection with the development of those properties or were installed for
the benefit of those properties as a result of property development or potential development
of those properties and were considered necessary for the development of those properties
to their full and best use. These improvement areas within the District may include, but are
not limited to landscaping adjacent to the developments along portions of Espola Road, Titan
Way, Painted Desert Road, Woodland Parkway, Summer Sage Road, Lake Poway Road,
Riparian Road, Sunset Drive, Del Poniente Road and Twin Peaks Roads. Some of the District
improvement areas are currently maintained by the adjacent property owner or property
owners through a Homeowner's Association where property owners are not assessed for the
maintenance of those improvements.
Walls and fences adjacent to private property are to be maintained by the adjacent property
owners. The City, prior to commencement of work, shall approve repairs or reconstruction of
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any walls or fences adjacent to the District landscape areas. Should the property owners
desire to include major repairs or reconstruction within the City's responsibilities, the property
owners are required to submit a petition to initiate the balloting process set forth in Article
XIIID, Section 4.
Landscape maintenance performance standards and specifications have been developed by
the City to assure quality maintenance of landscape assessment district properties.
The City has defined the following service levels on the basis of how frequent landscaping
maintenance is performed:
Service Level A: Maintenance once a week.
Service Level B: Maintenance once every other week.
Service Level C: Maintenance once a month.
Zone A.is within Service Level B for Fiscal Year 2023/2024.
C. PROPERTIES BENEFITING FROM IMPROVEMENTS
The properties determined to receive benefit are those lots or parcels that, as a result of
development or redevelopment, finance, construct, install, and/or establish landscape
improvements within public rights-of-way or public easements (permanent public
improvement) or adjoining lots or parcels that, as a result of development or redevelopment,
receive access or are immediately adjacent to lots or parcels which contain landscape
improvements maintained by a landscape maintenance district.
Special benefit, as defined in the "Landscape and Lighting Act of 1972", applicable provisions
of "Proposition 218", and provisions of the "Proposition 218 Omnibus Implementation Act"
("Assessment Law") and in this Report, shall be assessed to those properties determined to
receive special benefit from the District's improvements.
Ill METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose
of providing certain public improvements that include the construction, maintenance and
servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further
requires that the cost of these improvements be levied according to benefit rather than
assessed value:
The net amount to be assessed upon lands within an assessment district may be
apportioned by any formula or method which fairly distributes the net amount among
all assessable lots or parcels in proportion to the estimated benefits to be received by
each such lot or parcel from the improvements.
The formula used for calculating assessments in this District therefore reflects the
composition of the parcels and the improvements and services provided to fairly apportion
the costs based on benefit to each parcel.
In addition, Article XIIID requires that a parcel's assessment may not exceed the reasonable
cost of the proportional special benefit conferred on that parcel. Article XIIID provides that
only special benefits are assessable and the City must separate the general benefits from
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the special benefits. A special benefit is a particular and distinct benefit over and above
general benefits conferred on the public at large, including real property within the district.
The general enhancement of property value does not constitute a special benefit.
B. BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments within the District has
been reviewed, identified and allocated based on the special benefit parcels receive from
such improvements pursuant to the provisions of Article XIIID and the 1972 Act. All
improvements associated with this District have been identified as necessary, required
and/or desired for the orderly development of the properties within the District to their full
potential, consistent with the proposed development plans. As such, these improvements
would be necessary and required of individual property owners for the development of such
properties, and the ongoing operation, servicing and maintenance of these improvements
would be the financial obligation of those properties. Therefore, the improvements and the
annual costs of maintenance and operation of the improvements are of special benefit to the
properties.
All the lots or parcels are established at the same time once the conditions regarding the ·
improvements and the continued maintenance are met. As a result, each lot or parcel within
the District receives a special and distinct benefit from the improvements and to the same
degree.
Over time, the improvements continue to confer a particular and distinct special benefit upon
the lots or parcels within the District because of the nature of the improvements. The proper
maintenance of the improvements and appurtenant facilities reduces property related crimes,
especially vandalism, against properties in the District. All of the above mentioned factors
also contribute to a specific benefit to each of the parcels within the District.
The method of apportionment (method of assessment) is based on the premise that each
assessed parcel within the District receives benefit from the improvements. However, each
individual improvement element has its own distinct benefits both specific and general. The
special benefits associated with the improvements within the District are as follows:
Special Benefit
The special benefits associated with the landscaping improvements in the District are
specifically:
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• Enhanced desirability of properties through association with the improvements;
• Improved aesthetic appeal of properties providing a positive representation of the
area;
• Enhanced adaptation of the urban environment within the natural environment
from adequate green space, open space areas and landscaping;
• Environmental enhancement through improved erosion resistance, dust and
debris control, and fire prevention;
• Increased sense of pride in ownership of property within the District resulting from
well-maintained improvements associated with the properties;
• Reduced criminal activity and property-related crimes (especially vandalism)
against properties in the District through well-maintained surroundings and
amenities including abatement of graffiti; and,
City of Poway Landscape Maintenance District 86-1 Page 6
June 6, 2023, Item #5
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• Enhanced environmental quality of the parcels by moderating temperatures,
providing oxygenation and attenuating noise.
General Benefit
Assessment Law mandates that the City assess for special benefit only, and the City shall
separate general benefit from special benefit. General benefit is defined as services provided
to the public-at-large. Special benefit is defined as services provided at a level greater than
the services provided to the public-at-large.
The City's general benefit to the public-at-large is determined as the average expenditure
from the General Fund for the maintenance of landscaped medians and right-of-ways,
calculated on a per square foot basis. The City shall make a general benefit contribution to a
district based on the City's average rate of expenditure from the General Fund for the various
types of improvements applied to the square footage of similar types of improvements within
the District.
No new improvements are proposed to be added for Fiscal Year 2023/2024:
LANDSCAPE ELEMENT QUANTITY
Landscaped right-of-ways
Landscaped right-of-ways with soundwall
Landscaped median
370,369 Sq. Ft.
2,275 Sq. Ft.
8,929 Sq. Ft.
The City shall annually determine the average expenditure from the General Fund for the
maintenance of landscape improvements within the public rights-of-way or public easements,
calculated on a per square foot basis. The general benefit for Fiscal Year 2023/2024 is
determined to be:
$0.1441 per square foot for landscape rights-of-way,
$0.3685 per square foot for landscape rights-of-way with soundwall, and
$0.3471 per square foot for landscape medians,
The City shall determine the average expenditure from the General Fund for the maintenance
of District landscape improvements. Based on an increase of 7.92 percent in the San Diego-
Carlsbad Consumer Price Index (the average of All Urban Consumers and Urban Wage
Earners and Clerical Workers), comparable services provided by the City of Poway staff for
general landscape services, the general benefit for Fiscal Year 2023/2024 will increase from
Fiscal Year 2022/2023, based on the contribution rate per square foot, at a maximum for this
District:
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ZONE A
370,369 sq. ft. landscaped R/W X $0 .1441
2,275 sq. ft. landscape R/W with soundwall X $0.3685
8,929 sq. ft. landscaped medians X $0 .3471
Total
City of Poway Landscape Maintenance District 86-1
= $53,370.17
= 838.34
= 3,099.26
$57,307.77
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June 6, 2023, Item #5
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All other maintenance, operation, administrative, and incidental costs which exceed the City's
general benefit contribution to the public-at-large are of special benefit and assessed to the
District.
The City shall have an option as to how it will make the general benefit contributions to the
District. The City shall make its general benefit contribution by either:
• providing irrigation water to the District for irrigation of LMD improvements in an
amount equal to the City's general benefit contribution, or
• paying directly to the District from the General Fund a dollar amount equal to the
City's general benefit contribution.
C. ASSESSMENTMETHODOLOGY
The total cost of special benefit for maintenance of the public improvements funded by the
District will be assessed to the various parcels in the District in proportion to the benefit units
assigned to each parcel, in relationship to the total benefit units assigned to all parcels being
assessed.
Residential Land Uses
All residential subdivisions shall be assessed proportional to special benefit received based
on one (1) benefit unit per residential dwelling unit.
Non-residential Land Uses
All non-residential parcels shall be assessed proportional to special benefit received based
on the average planned dwelling unit density throughout the urban areas of the City (four
dwelling units per acre), the equivalent of four (4) benefit units per acre.
Non-residential land uses typically provide services and/or employment opportunities for the
City that benefit all lands throughout the City. Since these non-residential land uses can occur
throughout the City, the planned, average density of residential dwelling units per acre for
the urban areas of the City has been calculated. The non-residential land uses are
considered to dislocate residential units. Therefore, the number of residential dwelling units
dislocated, based on the average dwelling units per acre, has been assigned to non-
residential lands. This method determines an equivalent benefit_ to residential land uses.
Appendix B details the calculation of the average residential units per acre planned within
the urban areas of the City. Urban areas have been defined as the parcels receiving water
and sewer services.
In-Lieu Assessments
Under provisions of City policy, parcels may contribute in-lieu assessments by providing
equivalent maintenance services for District improvements within public right-of-ways or
public easements immediately adjacent to their lands.
No new parcels within the District are scheduled to contribute in-lieu assessments in Fiscal
Year 2023/2024. The Church of Latter Day Saints has agreed to maintain the right-of-ways
bordering their property for perpetuity. Green Valley Estates is currently maintaining the
landscaping along Lake Poway Road by an agreement with its homeowner's association.
17 of 40
2023/2024 City of Poway Landscape Maintenance District 86-1 Page 8
June 6, 2023, Item #5
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Non-benefiting Parcels
All public and private streets, avenues, lanes, roads, drives, courts, alleys, all public
easements and right-of-ways, all dedicated open space parcels, and District maintained
parcels are determined to not receive special benefit from the District's improvements and
are therefore not assessed. The Church of Latter Day Saints has agreed to maintain the
right-of-ways bordering their property for perpetuity. In addition, Green Valley Estates is
currently maintaining the landscaping along Lake Poway Road by an agreement with its
homeowner's association.
Benefit Units (BUs)
As described above, the number of assessable benefit units attributable to each parcel
receiving special benefit has been calculated and can be found in the Assessment Roll
(Appendix B). The assessment methodology utilized is as described above. Based on this
methodology, the benefit units, and the Fiscal Year 2023/2024 proposed assessment for
each parcel were calculated and are shown in the Assessment Roll (Appendix B).
D. MAXIMUM ASSESSMENT RATE
The approved maximum assessment rate for the District was established and has remained
at $243.04 per benefit unit for Zone A. The District currently has no approved escalation
factor for increasing the maximum assessment rate for Zone A. The maximum assessment
rate establishes an approved upper limit on the annual assessment; however, the
assessment rate levied by the District may be less than the maximum amount in any given
year if not required to meet the budgetary needs fpr that year. If the long term budgetary
needs of the District would require an increase in the rate greater than the maximum
assessment rate in order to meet those needs, then any proposed increase in the maximum
assessment rate would require property owner balloting procedures as dictated by Article
XIIID. In 2018, property owners received ballots specified under Assessment Law. Zone A
was balloted for an increase in assessments with annual cost indexing based on the annual
San Diego-Carlsbad Consumer Price Index (SD-CPI). Zone A did not have a consensus for
the increase, and therefore, failed to pass the ballot.
IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
The 1972 Act provides that the estimated costs of the improvements shall include the total
cost of the maintenance and servicing of the improvements for the entire Fiscal Year
2023/2024, commencing July 1, 2023 and ending June 30, 2024, including incidentals, which
may include reserves to operate the District.
The 1972 Act also provides that the amount of any surplus, deficit, or contribution be included
in the estimated cost of improvements. The net amount to be assessed on the lots or parcels
within the District is the total cost of maintenance and servicing with adjustments either
positive or negative for reserves, surpluses, deficits, and/or contributions.
18 of 40
2023/2024 City of Poway Landscape Maintenance District 86-1 Page 9
June 6, 2023, Item #5
W w1LLDAN
B. LMD 86-1 BUDGET
19 of 40
2023/2024
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2021/2022<11 2022/2023<21 2023/2024<31
EXPENDITURES:
Maintenance $99.749 S94,658 $99,595
Water/power 142,823 165,374 153,526
Administra ionC4) 32 175 29.731 27,189
Total Expenditures $274,747 $289,763 $280,310
REVEN UES
City General Benefit Contribution S50.347 S53, 130 $57,308
Assessment Revenue 231 ,860 231 ,860 231 ,860
Interest Re, enue 8,310 7,222 7,766
Grant Revenue 0 0 0
Capital Project Closeout 0 0 0
Miscellaneous 0 0 0
Total Revenues $290,517 $292,212 $296,934
DISTRICT STA TTSTICS
Total Parcels Levied 954 954 954
Total EBU's 954 954 954
Rate per EB U (Equivalent Benefit Units) $243.04 $243.04 $243.04
Maximum Rate per EBU $243.04 $243.04 $243.04
OPERATING RESERVE
Beginning Reserve Balance S140 ,482 $137,374 $144,882
Transfers In/Out (CIP) (18,878 ) 5,059 (21 ,351 )
Reserve Fund Activity 15,770 2,449 16,624
Estimated Ending Reserve Balance $137,374 144,882 $140,155
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $293,416 $312,294 $307,235
CIP Transfers In/Out (Operating Reserve) 18 ,878 (5 ,059) 21 ,351
CIP Projects 0 0 0
Estimated Ending CIP Reserve Balance $312 294 $307,235 $328,586
(1) Actual figures per Finance Fiscal Year 2021/2022 activity sheets.
(2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services.
City of Poway Landscape Maintenance District 86-1 Page 10
June 6, 2023, Item #5
W w1LLDAN
APPENDIX A -DISTRICT ASSESSMENT DIAGRAM
A District Diagram has been prepared for the District in the format required by the 1972 Act,
and is on file with the Special Districts Office of the Public Works Department, and by
reference is made part of this Report. The Assessment Diagram is available for inspection at
the Special Districts Office of the Public Works Department, during normal business hours.
20 of 40
2023/2024 City of Poway Landscape Maintenance District 86-1 Page 11
June 6, 2023, Item #5
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City of Poway
LMD 86-1
EXHIBIT A
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City of Poway Landscape Maintenance District 86-1
Legend ..... ,.,JCity Boundary
=i LMD Zone A
Page 12
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! June 6, 2023, Item #5
W w1LLDAN
APPENDIX B -2023/2024 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on
the County Assessor's Map for the year in which this Report is prepared.
Non-assessable lots or parcels include land principally encumbered by public or utility rights-
of-way and common areas. These parcels will not be assessed.
A listing of parcels assessed within the District along with the proposed assessment amounts
has been identified as "Fiscal Year 2023/2024 Assessment Roll," and is on file with the City
Clerk and is by reference made a part of this Report.
22 of 40
2023/2024 City of Poway Landscape Maintenance District 86-1 Page 13
June 6, 2023, Item #5
APPENDIX B
City of Poway
Landscape Maintenance District 86-1
Fiscal Year 2023/2024 Preliminary Roll
Assessor Parcel Dwelling Benefit L d A t Number Units Units an use ssessmen
273-820-27-00 1.00 RESIDENTIAL $243.04
273-820-28-00 1.00 RESIDENTIAL 243.04
273-820-29-00 1.00 RESIDENTIAL 243.04
273-820-30-00 1.00 RESIDENTIAL 243.04
273-820-31-00 1.00 RESIDENTIAL 243.04
273-820-32-00 1.00 RESIDENTIAL 243.04
273-820-33-00 1.00 RESIDENTIAL 243.04
273-820-34-00 1.00 RESIDENTIAL 243.04
273-820-35-00 1.00 RESIDENTIAL 243.04
273-820-36-00 1.00 RESIDENTIAL 243.04
273-820-37-00 1.00 RESIDENTIAL 243.04
273-820-38-00 1.00 RESIDENTIAL 243.04
273-820-39-00 1.00 RESIDENTIAL 243.04
273-820-40-00 1.00 RESIDENTIAL 243.04
273-820-41-00 1.00 RESIDENTIAL 243.04
273-820-42-00 1.00 RESIDENTIAL 243.04
273-820-43-00 1.00 RESIDENTIAL 243.04
273-820-44-00 1.00 RESIDENTIAL 243.04
273-820-45-00 1.00 RESIDENTIAL 243.04
273-820-46-00 1.00 RESIDENTIAL 243.04
273-820-4 7-00 1.00 RESIDENTIAL 243.04
273-820-48-00 1.00 RESIDENTIAL 243.04
273-820-49-00 1.00 RESIDENTIAL 243.04
273-820-50-00 1.00 RESIDENTIAL 243.04
273-820-51-00 1.00 RESIDENTIAL 243.04
273-820-52-00 1.00 RESIDENTIAL 243.04
275-791-01-00 1.00 RESIDENTIAL 243.04
275-791-02-00 1.00 RESIDENTIAL 243.04
275-791-03-00 1.00 RESIDENTIAL 243.04
275-791-04-00 1.00 RESIDENTIAL 243.04
275-791 -05-00 1.00 RESIDENTIAL 243.04
275-791-06-00 1.00 RESIDENTIAL 243.04
275-791-07-00 1.00 RESIDENTIAL 243.04
27 5-791-08-00 1.00 RESIDENTIAL 243.04
275-791-09-00 1.00 RESIDENTIAL 243.04
275-791-10-00 1.00 RESIDENTIAL 243.04
275-791-11-00 1.00 RESIDENTIAL 243.04
275-791-12-00 1.00 RESIDENTIAL 243.04
275-791-13-00 1.00 RESIDENTIAL 243.04
275-791-14-00 1.00 RESIDENTIAL 243.04
275-791-15-00 1.00 RESIDENTIAL 243.04
275-791-16-00 1.00 RESIDENTIAL 243.04
275-792-01-00 1.00 RESIDENTIAL 243.04
275-792-02-00 1.00 RESIDENTIAL 243.04
275-792-03-00 1.00 RESIDENTIAL 243.04
275-792-04-00 1.00 RESIDENTIAL 243.04
275-792-05-00 1.00 RESIDENTIAL 243.04
275-792-06-00 1.00 RESIDENTIAL 243.04
275-792-07-00 1.00 RESIDENTIAL 243.04
275-792-08-00 1.00 RESIDENTIAL 243.04
275-792-09-00 1.00 RESIDENTIAL 243.04
275-792-10-00 1.00 RESIDENTIAL 243.04
275-792-11-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll
23 of 40
Page 1 of 17
June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
275-792-12-00 1.00 RESIDENTIAL 243.04
27 5-792-13-00 1.00 RESIDENTIAL 243.04
275-792-14-00 1.00 RESIDENTIAL 243.04
275-792-15-00 1.00 RESIDENTIAL 243.04
275-792-16-00 1.00 RESIDENTIAL 243.04
275-792-17-00 1.00 RESIDENTIAL 243.04
275-792-18-00 1.00 RESIDENTIAL 243.04
275-792-19-00 1.00 RESIDENTIAL 243.04
275-792-20-00 1.00 RESIDENTIAL 243.04
275-792-21-00 1.00 RESIDENTIAL 243.04
275-792-22-00 1.00 RESIDENTIAL 243.04
275-792-23-00 1.00 RESIDENTIAL 243.04
275-792-24-00 1.00 RESIDENTIAL 243.04
275-792-25-00 1.00 RESIDENTIAL 243.04
275-792-26-00 1 1.00 RESIDENTIAL 243.04
275-793-01-00 1 1.00 RESIDENTIAL 243.04
275-793-02-00 1.00 RESIDENTIAL 243.04
275-793-03-00 1.00 RESIDENTIAL 243.04
275-793-04-00 1.00 RESIDENTIAL 243.04
275-793-05-00 1.00 RESIDENTIAL 243.04
275-793-06-00 1.00 RESIDENTIAL 243.04
275-793-07-00 1.00 RESIDENTIAL 243.04
275-793-08-00 1.00 RESIDENTIAL 243.04
275-793-09-00 1.00 RESIDENTIAL 243.04
275-793-10-00 1.00 RESIDENTIAL 243.04
275-793-11-00 1.00 RESIDENTIAL 243.04
275-793-12-00 1.00 RESIDENTIAL 243.04
275-793-13-00 1.00 RESIDENTIAL 243.04
275-793-14-00 1.00 RESIDENTIAL 243.04
275-793-15-00 1.00 RESIDENTIAL 243.04
275-793-16-00 1.00 RESIDENTIAL 243.04
275-793-17-00 1.00 RESIDENTIAL 243.04
275-793-18-00 1.00 RESIDENTIAL 243.04
275-793-19-00 1.00 RESIDENTIAL 243.04
275-793-20-00 1.00 RESIDENTIAL 243.04
275-793-21-00 1.00 RESIDENTIAL 243.04
275-793-22-00 1.00 RESIDENTIAL 243.04
275-793-23-00 1.00 RESIDENTIAL 243.04
275-793-24-00 1 1.00 RESIDENTIAL 243.04
275-793-25-00 1 1.00 RESIDENTIAL 243.04
275-793-26-00 1.00 RESIDENTIAL 243.04
275-793-27-00 1.00 RESIDENTIAL 243.04
275-793-28-00 1.00 RESIDENTIAL 243.04
275-793-29-00 1.00 RESIDENTIAL 243.04
275-793-30-00 1.00 RESIDENTIAL 243.04
275-793-31-00 1.00 RESIDENTIAL 243.04
275-793-32-00 1.00 RESIDENTIAL 243.04
275-793-33-00 1.00 RESIDENTIAL 243.04
275-793-34-00 1.00 RESIDENTIAL 243.04
275-793-35-00 1.00 RESIDENTIAL 243.04
275-793-36-00 1.00 RESIDENTIAL 243.04
275-793-37-00 1.00 RESIDENTIAL 243.04
275-793-38-00 1.00 RESIDENTIAL 243.04
275-793-39-00 1.00 RESIDENTIAL 243.04
275-793-40-00 1.00 RESIDENTIAL 243.04
275-793-41-00 1.00 RESIDENTIAL 243.04
275-793-42-00 1.00 RESIDENTIAL 243.04
275-793-43-00 1.00 RESIDENTIAL 243.04
275-793-44-00 1.00 RESIDENTIAL 243.04
275-793-45-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 2 of 17
24 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
275-793-46-00 1.00 RESIDENTIAL 243.04
275-793-47-00 1.00 RESIDENTIAL 243.04
275-793-48-00 1.00 RESIDENTIAL 243.04
275-793-49-00 1.00 RESIDENTIAL 243.04
275-793-50-00 1.00 RESIDENTIAL 243.04
275-793-51-00 1.00 RESIDENTIAL 243.04
275-793-52-00 1.00 RESIDENTIAL 243.04
275-794-01-00 1.00 RESIDENTIAL 243.04
275-794-02-00 1.00 RESIDENTIAL 243.04
275-794-03-00 1.00 RESIDENTIAL 243.04
275-794-05-00 1.00 RESIDENTIAL 243.04
275-794-06-00 1.00 RESIDENTIAL 243.04
275-794-07-00 1.00 RESIDENTIAL 243.04
275-794-08-00 1.00 RESIDENTIAL 243.04
275-794-09-00 1.00 RESIDENTIAL 243.04
275-794-10-00 1.00 RESIDENTIAL 243.04
27 5-794-11-00 1.00 RESIDENTIAL 243.04
275-794-12-00 1.00 RESIDENTIAL 243.04
275-794-13-00 1.00 RESIDENTIAL 243.04
275-794-14-00 1.00 RESIDENTIAL 243.04
275-794-15-00 1.00 RESIDENTIAL 243.04
275-794-16-00 1.00 RESIDENTIAL 243.04
275-794-17-00 1.00 RESIDENTIAL 243.04
275-794-18-00 1.00 RESIDENTIAL 243.04
27 5-794-19-00 1.00 RESIDENTIAL 243.04
275-794-20-00 1.00 RESIDENTIAL 243.04
275-795-01-00 1.00 RESIDENTIAL 243.04
275-795-02-00 1.00 RESIDENTIAL 243.04
275-795-03-00 1.00 RESIDENTIAL 243.04
275-795-04-00 1.00 RESIDENTIAL 243.04
275-795-05-00 1.00 RESIDENTIAL 243.04
275-795-06-00 1.00 RESIDENTIAL 243.04
275-795-07-00 1.00 RESIDENTIAL 243.04
275-795-08-00 1.00 RESIDENTIAL 243.04
275-795-09-00 1.00 RESIDENTIAL 243.04
275-795-10-00 1.00 RESIDENTIAL 243.04
275-795-11-00 1.00 RESIDENTIAL 243.04
275-795-12-00 1.00 RESIDENTIAL 243.04
275-795-13-00 1.00 RESIDENTIAL 243.04
275-795-14-00 1.00 RESIDENTIAL 243.04
275-795-15-00 1.00 RESIDENTIAL 243.04
275-795-16-00 1.00 RESIDENTIAL 243.04
275-795-17-00 1.00 RESIDENTIAL 243.04
275-795-18-00 1.00 RESIDENTIAL 243.04
275-795-19-00 1.00 RESIDENTIAL 243.04
275-795-20-00 1.00 RESIDENTIAL 243.04
275-795-21-00 1.00 RESIDENTIAL 243.04
275-795-22-00 1.00 RESIDENTIAL 243.04
275-795-23-00 1.00 RESIDENTIAL 243.04
275-795-24-00 1.00 RESIDENTIAL 243.04
275-795-25-00 1.00 RESIDENTIAL 243.04
275-795-26-00 1.00 RESIDENTIAL 243.04
275-795-27-00 1.00 RESIDENTIAL 243.04
275-795-28-00 1.00 RESIDENTIAL 243.04
275-795-29-00 1.00 RESIDENTIAL 243.04
275-795-30-00 1.00 RESIDENTIAL 243.04
275-795-31-00 1.00 RESIDENTIAL 243.04
275-796-01-00 1.00 RESIDENTIAL 243.04
275-796-02-00 1.00 RESIDENTIAL 243.04
275-796-03-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 3 of 17
25 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
275-796-04-00 1.00 RESIDENTIAL 243.04
275-796-05-00 1.00 RESIDENTIAL 243.04
275-796-06-00 1.00 RESIDENTIAL 243.04
275-796-07-00 1.00 RESIDENTIAL 243.04
275-796-08-00 1.00 RESIDENTIAL 243.04
275-796-09-00 1.00 RESIDENTIAL 243.04
275-796-10-00 1.00 RESIDENTIAL 243.04
275-796-11-00 1.00 RESIDENTIAL 243.04
275-796-12-00 1.00 RESIDENTIAL 243.04
275-796-13-00 1.00 RESIDENTIAL 243.04
275-796-14-00 0 1.00 RESIDENTIAL 243.04
275-796-15-00 1.00 RESIDENTIAL 243.04
275-796-16-00 1 1.00 RESIDENTIAL 243.04
275-796-17-00 0 1.00 RESIDENTIAL 243.04
275-796-18-00 1.00 RESIDENTIAL 243.04
27 5-796-19-00 1.00 RESIDENTIAL 243.04
275-796-20-00 1.00 RESIDENTIAL 243.04
275-796-21-00 1.00 RESIDENTIAL 243.04
275-796-22-00 1.00 RESIDENTIAL 243.04
275-796-23-00 1.00 RESIDENTIAL 243.04
275-796-24-00 1.00 RESIDENTIAL 243.04
275-796-25-00 1.00 RESIDENTIAL 243.04
275-796-26-00 1.00 RESIDENTIAL 243.04
275-796-27-00 1.00 RESIDENTIAL 243.04
275-796-28-00 1.00 RESIDENTIAL 243.04
275-796-29-00 1.00 RESIDENTIAL 243.04
275-796-30-00 1.00 RESIDENTIAL 243.04
275-796-31-00 1.00 RESIDENTIAL 243.04
275-796-32-00 1.00 RESIDENTIAL 243.04
275-796-33-00 1.00 RESIDENTIAL 243.04
275-796-34-00 1.00 RESIDENTIAL 243.04
275-796-35-00 1.00 RESIDENTIAL 243.04
275-796-36-00 1.00 RESIDENTIAL 243.04
275-796-37-00 1.00 RESIDENTIAL 243.04
275-796-38-00 1.00 RESIDENTIAL 243.04
275-796-39-00 1.00 RESIDENTIAL 243.04
277-070-34-00 1.00 RESIDENTIAL 243.04
277-080-22-00 1.00 RESIDENTIAL 243.04
277-080-25-00 1.00 RESIDENTIAL 243.04
277-080-27-00 1.00 RESIDENTIAL 243.04
277-140-11-00 1.00 RESIDENTIAL 243.04
277-140-12-00 1.00 RESIDENTIAL 243.04
277-140-31-00 1.00 RESIDENTIAL 243.04
277-140-32-00 1.00 RESIDENTIAL 243.04
277-171-36-00 1.00 RESIDENTIAL 243.04
277-180-01-00 1.00 RESIDENTIAL 243.04
277-180-02-00 1.00 RESIDENTIAL 243.04
277-180-03-00 1.00 RESIDENTIAL 243.04
277-180-04-00 1.00 RESIDENTIAL 243.04
277-180-05-00 1.00 RESIDENTIAL 243.04
277-180-06-00 1.00 RESIDENTIAL 243.04
277-180-07-00 1.00 RESIDENTIAL 243.04
277-180-08-00 1.00 RESIDENTIAL 243.04
277-180-09-00 1.00 RESIDENTIAL 243.04
277-180-10-00 1.00 RESIDENTIAL 243.04
277-180-11-00 1.00 RESIDENTIAL 243.04
277-180-12-00 1.00 RESIDENTIAL 243.04
277-180-13-00 1.00 RESIDENTIAL 243.04
277-180-14-00 1.00 RESIDENTIAL 243.04
277-181-01-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 4 of 17
26 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A Number Units Units an use ssessment
277-181-02-00 1.00 RESIDENTIAL 243.04
277-181-03-00 1.00 RESIDENTIAL 243.04
277-181-04-00 1.00 RESIDENTIAL 243.04
277-181-05-00 1.00 RESIDENTIAL 243.04
277-181-06-00 1.00 RESIDENTIAL 243.04
277-181-07-00 1.00 RESIDENTIAL 243.04
277-181-08-00 1.00 RESIDENTIAL 243.04
277-181-09-00 1.00 RESIDENTIAL 243.04
277-181-10-00 1.00 RESIDENTIAL 243.04
277-181-11-00 1.00 RESIDENTIAL 243.04
277-181-12-00 1.00 RESIDENTIAL 243.04
277-181-13-00 1.00 RESIDENTIAL 243.04
277-181-14-00 1.00 RESIDENTIAL 243.04
277-181-15-00 1.00 RESIDENTIAL 243.04
277-181-16-00 1.00 RESIDENTIAL 243.04
277-181-17-00 1.00 RESIDENTIAL 243.04
277-181-18-00 1.00 RESIDENTIAL 243.04
277-181-19-00 1.00 RESIDENTIAL 243.04
277-181-21-00 1.00 RESIDENTIAL 243.04
277-181-22-00 1.00 RESIDENTIAL 243.04
277-181-23-00 1.00 RESIDENTIAL 243.04
277-181-24-00 1.00 RESIDENTIAL 243.04
277-181-25-00 1.00 RESIDENTIAL 243.04
277-181-30-00 1.00 RESIDENTIAL 243.04
277-190-02-00 1.00 RESIDENTIAL 243.04
277-190-03-00 1.00 RESIDENTIAL 243.04
277-190-04-00 1.00 RESIDENTIAL 243.04
277-190-05-00 1.00 RESIDENTIAL 243.04
277-190-06-00 1.00 RESIDENTIAL 243.04
277-190-07-00 1.00 RESIDENTIAL 243.04
277-190-08-00 1.00 RESIDENTIAL 243.04
277-190-09-00 1.00 RESIDENTIAL 243.04
277-190-10-00 1.00 RESIDENTIAL 243.04
277-190-11-00 1.00 RESIDENTIAL 243.04
277-190-12-00 1.00 RESIDENTIAL 243.04
277-190-13-00 1.00 RESIDENTIAL 243.04
277-190-14-00 1.00 RESIDENTIAL 243.04
277-190-16-00 1.00 RESIDENTIAL 243.04
277-190-17-00 1.00 RESIDENTIAL 243.04
277-190-18-00 1.00 RESIDENTIAL 243.04
277-190-19-00 1.00 RESIDENTIAL 243.04
277-190-20-00 1.00 RESIDENTIAL 243.04
277-190-21-00 1.00 RESIDENTIAL 243.04
277-190-22-00 1.00 RESIDENTIAL 243.04
277-190-23-00 1.00 RESIDENTIAL 243.04
277-190-24-00 1.00 RESIDENTIAL 243.04
277-190-25-00 1.00 RESIDENTIAL 243.04
277-190-30-00 1.00 RESIDENTIAL 243.04
277-190-33-00 1.00 RESIDENTIAL 243.04
277-191-04-00 1.00 RESIDENTIAL 243.04
277-191-05-00 1 1.00 RESIDENTIAL 243.04
277-191-06-00 1 1.00 RESIDENTIAL 243.04
277-191-07-00 1.00 RESIDENTIAL 243.04
277-191-08-00 1.00 RESIDENTIAL 243.04
277-191-09-00 1.00 RESIDENTIAL 243.04
277-191-10-00 1.00 RESIDENTIAL 243.04
277-191-13-00 1.00 RESIDENTIAL 243.04
277-191-14-00 1.00 RESIDENTIAL 243.04
277-191-17-00 1.00 RESIDENTIAL 243.04
277-191-19-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 5 of 17
27 of40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
277-191-21-00 1.00 RESIDENTIAL 243.04
277-191-22-00 1.00 RESIDENTIAL 243.04
277-191-23-00 1.00 RESIDENTIAL 243.04
277-200-01-00 1.00 RESIDENTIAL 243.04
277-200-02-00 1.00 RESIDENTIAL 243.04
277-200-03-00 1.00 RESIDENTIAL 243.04
277-200-04-00 1.00 RESIDENTIAL 243.04
277-200-07-00 1.00 RESIDENTIAL 243.04
277-200-08-00 1.00 RESIDENTIAL 243.04
277-200-09-00 1.00 RESIDENTIAL 243.04
277-200-10-00 1.00 RESIDENTIAL 243.04
277-200-11-00 1.00 RESIDENTIAL 243.04
277-200-12-00 1.00 RESIDENTIAL 243.04
277-200-13-00 1.00 RESIDENTIAL 243.04
277-200-14-00 1.00 RESIDENTIAL 243.04
277-200-20-00 1.00 RESIDENTIAL 243.04
277-200-22-00 1.00 RESIDENTIAL 243.04
277-201-01-00 1.00 RESIDENTIAL 243.04
277-201-02-00 1.00 RESIDENTIAL 243.04
277-201-03-00 1.00 RESIDENTIAL 243.04
277-201-04-00 1.00 RESIDENTIAL 243.04
277-201-05-00 1.00 RESIDENTIAL 243.04
277-201-06-00 1.00 RESIDENTIAL 243.04
277-201-07-00 1.00 RESIDENTIAL 243.04
277-201-08-00 1.00 RESIDENTIAL 243.04
277-201-09-00 1.00 RESIDENTIAL 243.04
277-201-10-00 1.00 RESIDENTIAL 243.04
277-201-11-00 1.00 RESIDENTIAL 243.04
277-201-12-00 1.00 RESIDENTIAL 243.04
277-201-13-00 1.00 RESIDENTIAL 243.04
277-201-14-00 1.00 RESIDENTIAL 243.04
277-201-15-00 1.00 RESIDENTIAL 243.04
277-201-16-00 1.00 RESIDENTIAL 243.04
277-201-17-00 1.00 RESIDENTIAL 243.04
277-201-18-00 1.00 RESIDENTIAL 243.04
277-201-19-00 1.00 RESIDENTIAL 243.04
277-201-20-00 1.00 RESIDENTIAL 243.04
277-201-21-00 1.00 RESIDENTIAL 243.04
277-201-22-00 1.00 RESIDENTIAL 243.04
277-201-23-00 1.00 RESIDENTIAL 243.04
277-201-30-00 1.00 RESIDENTIAL 243.04
277-201-32-00 1.00 RESIDENTIAL 243.04
277-202-01-00 1.00 RESIDENTIAL 243.04
277-202-02-00 1.00 RESIDENTIAL 243.04
277-202-03-00 1.00 RESIDENTIAL 243.04
277-202-04-00 1.00 RESIDENTIAL 243.04
277-202-05-00 1.00 RESIDENTIAL 243.04
277-202-06-00 1.00 RESIDENTIAL 243.04
277-202-07-00 1.00 RESIDENTIAL 243.04
277-202-10-00 1.00 RESIDENTIAL 243.04
277-202-11-00 1.00 RESIDENTIAL 243.04
277-202-12-00 1.00 RESIDENTIAL 243.04
277-202-13-00 1.00 RESIDENTIAL 243.04
277-202-14-00 1.00 RESIDENTIAL 243.04
277-202-15-00 1.00 RESIDENTIAL 243.04
277-202-16-00 1.00 RESIDENTIAL 243.04
277-202-17-00 1.00 RESIDENTIAL 243.04
277-202-18-00 1.00 RESIDENTIAL 243.04
277-202-19-00 1.00 RESIDENTIAL 243.04
277-202-20-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 6 of 17
28 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
277-202-21-00 1.00 RESIDENTIAL 243.04
277-202-22-00 1.00 RESIDENTIAL 243.04
277-202-23-00 1.00 RESIDENTIAL 243.04
277-202-24-00 1.00 RESIDENTIAL 243.04
277-202-34-00 1.00 RESIDENTIAL 243.04
277-210-03-00 1.00 RESIDENTIAL 243.04
277-210-04-00 1.00 RESIDENTIAL 243.04
277-210-05-00 1.00 RESIDENTIAL 243.04
277-210-06-00 1.00 RESIDENTIAL 243.04
277-210-07-00 1.00 RESIDENTIAL 243.04
277-210-08-00 1.00 RESIDENTIAL 243.04
277-210-09-00 1.00 RESIDENTIAL 243.04
277-210-10-00 1.00 RESIDENTIAL 243.04
277-210-13-00 1.00 RESIDENTIAL 243.04
277-220-01-00 1.00 RESIDENTIAL 243.04
277-220-02-00 1.00 RESIDENTIAL 243.04
277-220-03-00 1.00 RESIDENTIAL 243.04
277-220-04-00 1.00 RESIDENTIAL 243.04
277-220-05-00 1.00 RESIDENTIAL 243.04
277-220-06-00 1.00 RESIDENTIAL 243.04
277-220-07-00 1.00 RESIDENTIAL 243.04
277-220-08-00 1.00 RESIDENTIAL 243.04
277-220-09-00 1.00 RESIDENTIAL 243.04
277-220-10-00 1.00 RESIDENTIAL 243.04
277-220-11-00 1.00 RESIDENTIAL 243.04
277-220-12-00 1.00 RESIDENTIAL 243.04
277-220-13-00 1.00 RESIDENTIAL 243.04
277-220-14-00 1.00 RESIDENTIAL 243.04
277-220-15-00 1.00 RESIDENTIAL 243.04
277-220-16-00 1.00 RESIDENTIAL 243.04
277-220-17-00 1.00 RESIDENTIAL 243.04
277-220-18-00 1.00 RESIDENTIAL 243.04
277-220-19-00 1.00 RESIDENTIAL 243.04
277-220-20-00 1.00 RESIDENTIAL 243.04
277-220-21-00 1.00 RESIDENTIAL 243.04
277-220-22-00 1.00 RESIDENTIAL 243.04
277-220-23-00 1.00 RESIDENTIAL 243.04
277-220-24-00 1.00 RESIDENTIAL 243.04
277-220-25-00 1.00 RESIDENTIAL 243.04
277-220-26-00 1.00 RESIDENTIAL 243.04
277-220-27-00 0 1.00 RESIDENTIAL 243.04
277-220-28-00 0 1.00 RESIDENTIAL 243.04
277-220-29-00 0 1.00 RESIDENTIAL 243.04
277-220-30-00 0 1.00 RESIDENTIAL 243.04
277-220-31-00 0 1.00 RESIDENTIAL 243.04
277-220-32-00 0 1.00 RESIDENTIAL 243.04
277-220-33-00 0 1.00 RESIDENTIAL 243.04
277-220-34-00 0 1.00 RESIDENTIAL 243.04
277-220-35-00 0 1.00 RESIDENTIAL 243.04
277-220-36-00 0 1.00 RESIDENTIAL 243.04
277-220-37-00 0 1.00 RESIDENTIAL 243.04
277-220-38-00 0 1.00 RESIDENTIAL 243.04
277-220-39-00 0 1.00 RESIDENTIAL 243.04
277-230-01-00 0 1.00 RESIDENTIAL 243.04
277-230-02-00 0 1.00 RESIDENTIAL 243.04
277-230-03-00 0 1.00 RESIDENTIAL 243.04
277-230-04-00 0 1.00 RESIDENTIAL 243.04
277-230-05-00 0 1.00 RESIDENTIAL 243.04
277-230-06-00 0 1.00 RESIDENTIAL 243.04
277-230-07-00 0 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 7 of 17
29 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
278-423-03-00 1.00 RESIDENTIAL 243.04
278-423-04-00 1.00 RESIDENTIAL 243.04
278-423-05-00 1.00 RESIDENTIAL 243.04
278-423-06-00 1.00 RESIDENTIAL 243.04
278-42'3-07-00 1.00 RESIDENTIAL 243.04
278-423-08-00 1.00 RESIDENTIAL 243.04
278-423-09-00 1.00 RESIDENTIAL 243.04
278-423-12-00 1.00 RESIDENTIAL 243.04
278-423-13-00 1.00 RESIDENTIAL 243.04
278-423-14-00 1.00 RESIDENTIAL 243.04
278-423-15-00 1.00 RESIDENTIAL 243.04
278-423-16-00 1.00 RESIDENTIAL 243.04
278-423-17-00 1.00 RESIDENTIAL 243.04
278-423-18-00 1.00 RESIDENTIAL 243.04
278-423-19-00 1.00 RESIDENTIAL 243.04
278-423-20-00 1.00 RESIDENTIAL 243.04
278-423-21-00 1.00 RESIDENTIAL 243.04
278-423-22-00 1.00 RESIDENTIAL 243.04
278-423-23-00 1.00 RESIDENTIAL 243.04
278-423-24-00 1.00 RESIDENTIAL 243.04
278-423-25-00 1.00 RESIDENTIAL 243.04
278-423-26-00 1.00 RESIDENTIAL 243.04
278-423-27-00 1.00 RESIDENTIAL 243.04
278-423-28-00 1.00 RESIDENTIAL 243.04
278-423-29-00 1.00 RESIDENTIAL 243.04
278-423-30-00 1.00 RESIDENTIAL 243.04
278-423-32-00 1.00 RESIDENTIAL 243.04
278-423-34-00 1.00 RESIDENTIAL 243.04
278-424-01-00 1.00 RESIDENTIAL 243.04
278-424-02-00 1.00 RESIDENTIAL 243.04
278-424-03-00 1.00 RESIDENTIAL 243.04
278-424-04-00 1.00 RESIDENTIAL 243.04
278-424-05-00 1.00 RESIDENTIAL 243.04
278-424-06-00 1.00 RESIDENTIAL 243.04
278-424-07-00 1.00 RESIDENTIAL 243.04
278-424-08-00 1.00 RESIDENTIAL 243.04
278-424-09-00 1.00 RESIDENTIAL 243.04
278-424-10-00 1 1.00 RESIDENTIAL 243.04
278-424-11-00 1 1.00 RESIDENTIAL 243.04
278-424-12-00 1 1.00 RESIDENTIAL 243.04
278-424-13-00 1.00 RESIDENTIAL 243.04
278-424-14-00 1.00 RESIDENTIAL 243.04
278-424-15-00 1.00 RESIDENTIAL 243.04
278-424-16-00 1.00 RESIDENTIAL 243.04
278-424-17-00 1.00 RESIDENTIAL 243.04
278-424-18-00 1.00 RESIDENTIAL 243.04
278-424-19-00 1.00 RESIDENTIAL 243.04
278-424-20-00 1.00 RESIDENTIAL 243.04
278-424-21-00 1.00 RESIDENTIAL 243.04
278-424-22-00 1.00 RESIDENTIAL 243.04
278-424-23-00 1 1.00 RESIDENTIAL 243.04
278-424-24-00 1 1.00 RESIDENTIAL 243.04
278-424-25-00 1 1.00 RESIDENTIAL 243.04
278-424-26-00 1.00 RESIDENTIAL 243.04
278-424-27-00 1.00 RESIDENTIAL 243.04
278-424-28-00 1.00 RESIDENTIAL 243.04
278-424-29-00 1.00 RESIDENTIAL 243.04
278-424-30-00 1.00 RESIDENTIAL 243.04
278-424-31-00 1.00 RESIDENTIAL 243.04
278-424-32-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 9 of 17
31 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
278-424-33-00 1.00 RESIDENTIAL 243.04
278-424-34-00 1 1.00 RESIDENTIAL 243.04
278-424-35-00 1 1.00 RESIDENTIAL 243.04
278-424-36-00 1.00 RESIDENTIAL 243.04
278-424-37-00 1.00 RESIDENTIAL 243.04
278-424-38-00 1.00 RESIDENTIAL 243.04
278-424-39-00 1.00 RESIDENTIAL 243.04
278-424-40-00 1.00 RESIDENTIAL 243.04
278-424-41-00 1.00 RESIDENTIAL 243.04
278-424-42-00 1.00 RESIDENTIAL 243.04
278-424-43-00 1.00 RESIDENTIAL 243.04
278-424-44-00 1.00 RESIDENTIAL 243.04
278-424-45-00 1.00 RESIDENTIAL 243.04
278-424-46-00 1.00 RESIDENTIAL 243.04
278-424-47-00 1.00 RESIDENTIAL 243.04
278-424-48-00 1.00 RESIDENTIAL 243.04
278-424-49-00 1.00 RESIDENTIAL 243.04
278-424-50-00 1.00 RESIDENTIAL 243.04
278-424-51-00 1.00 RESIDENTIAL 243.04
278-424-52-00 1.00 RESIDENTIAL 243.04
278-424-53-00 1.00 RESIDENTIAL 243.04
278-424-54-00 1.00 RESIDENTIAL 243.04
278-424-55-00 1.00 RESIDENTIAL 243.04
278-424-56-00 1.00 RESIDENTIAL 243.04
278-424-57-00 1.00 RESIDENTIAL 243.04
278-437-01-00 1.00 RESIDENTIAL 243.04
278-437-02-00 1.00 RESIDENTIAL 243.04
278-437-03-00 1.00 RESIDENTIAL 243.04
278-437-04-00 1.00 RESIDENTIAL 243.04
278-437-05-00 1.00 RESIDENTIAL 243.04
278-437-06-00 1.00 RESIDENTIAL 243.04
278-437-07-00 1.00 RESIDENTIAL 243.04
278-437-08-00 1.00 RESIDENTIAL 243.04
278-437-09-00 1.00 RESIDENTIAL 243.04
278-437-10-00 1.00 RESIDENTIAL 243.04
278-437-11-00 1.00 RESIDENTIAL 243.04
278-437-12-00 1.00 RESIDENTIAL 243.04
278-437-13-00 1.00 RESIDENTIAL 243.04
278-437-14-00 1.00 RESIDENTIAL 243.04
278-437-15-00 1.00 RESIDENTIAL 243.04
278-437-16-00 1.00 RESIDENTIAL 243.04
278-437-17-00 1.00 RESIDENTIAL 243.04
278-437-18-00 1.00 RESIDENTIAL 243.04
278-437-19-00 1.00 RESIDENTIAL 243.04
278-437-20-00 1.00 RESIDENTIAL 243.04
278-437-21-00 1.00 RESIDENTIAL 243.04
278-437-22-00 1.00 RESIDENTIAL 243.04
278-437-23-00 1.00 RESIDENTIAL 243.04
278-437-24-00 1.00 RESIDENTIAL 243.04
278-437-25-00 1.00 RESIDENTIAL 243.04
278-437-26-00 1.00 RESIDENTIAL 243.04
278-437-27-00 1.00 RESIDENTIAL 243.04
278-437-28-00 1.00 RESIDENTIAL 243.04
278-437-29-00 1.00 RESIDENTIAL 243.04
278-437-30-00 1.00 RESIDENTIAL 243.04
278-437-31-00 1.00 RESIDENTIAL 243.04
278-437-32-00 1.00 RESIDENTIAL 243.04
278-437-33-00 1.00 RESIDENTIAL 243.04
278-437-34-00 1.00 RESIDENTIAL 243.04
278-437-35-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page10of17
32 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
278-437-36-00 1.00 RESIDENTIAL 243.04
278-437-37-00 1.00 RESIDENTIAL 243.04
278-437-38-00 1.00 RESIDENTIAL 243.04
278-437-39-00 1.00 RESIDENTIAL 243.04
278-437-40-00 1.00 RESIDENTIAL 243.04
278-437-41-00 1.00 RESIDENTIAL 243.04
278-437-42-00 1.00 RESIDENTIAL 243.04
278-437-43-00 1.00 RESIDENTIAL 243.04
278-437-44-00 1.00 RESIDENTIAL 243.04
278-437-45-00 1.00 RESIDENTIAL 243.04
278-437-46-00 1.00 RESIDENTIAL 243.04
278-437-47-00 1.00 RESIDENTIAL 243.04
278-437-48-00 1.00 RESIDENTIAL 243.04
278-437-49-00 1.00 RESIDENTIAL 243.04
278-437-50-00 1.00 RESIDENTIAL 243.04
278-437-51 -00 1.00 RESIDENTIAL 243.04
278-437-52-00 1.00 RESIDENTIAL 243.04
278-437-53-00 1.00 RESIDENTIAL 243.04
278-437-54-00 1.00 RESIDENTIAL 243.04
278-437-55-00 1.00 RESIDENTIAL 243.04
278-437-56-00 1.00 RESIDENTIAL 243.04
278-437-57-00 1.00 RESIDENTIAL 243.04
278-437-58-00 1.00 RESIDENTIAL 243.04
278-437-59-00 1.00 RESIDENTIAL 243.04
278-437-60-00 1.00 RESIDENTIAL 243.04
278-437-61-00 1.00 RESIDENTIAL 243.04
278-437-62-00 1 1.00 RESIDENTIAL 243.04
278-437-63-00 1 1.00 RESIDENTIAL 243.04
278-437-64-00 1.00 RESIDENTIAL 243.04
278-437-65-00 1.00 RESIDENTIAL 243.04
278-437-66-00 1.00 RESIDENTIAL 243.04
278-437-67-00 1.00 RESIDENTIAL 243.04
278-437-68-00 1.00 RESIDENTIAL 243.04
278-437-69-00 1.00 RESIDENTIAL 243.04
278-437-70-00 1.00 RESIDENTIAL 243.04
278-437-71-00 1.00 RESIDENTIAL 243.04
278-438-01-00 1.00 RESIDENTIAL 243.04
278-438-02-00 1.00 RESIDENTIAL 243.04
278-438-03-00 1.00 RESIDENTIAL 243.04
278-438-04-00 1.00 RESIDENTIAL 243.04
278-438-05-00 1.00 RESIDENTIAL 243.04
278-438-06-00 1.00 RESIDENTIAL 243.04
278-438-07-00 1.00 RESIDENTIAL 243.04
278-438-08-00 1.00 RESIDENTIAL 243.04
278-438-09-00 1.00 RESIDENTIAL 243.04
278-438-10-00 1.00 RESIDENTIAL 243.04
278-438-11-00 1.00 RESIDENTIAL 243.04
278-438-12-00 1.00 RESIDENTIAL 243.04
278-438-13-00 1.00 RESIDENTIAL 243.04
278-438-14-00 1.00 RESIDENTIAL 243.04
278-438-15-00 1.00 RESIDENTIAL 243.04
278-438-16-00 1.00 RESIDENTIAL 243.04
278-438-17-00 1.00 RESIDENTIAL 243.04
278-438-18-00 1.00 RESIDENTIAL 243.04
278-438-19-00 1.00 RESIDENTIAL 243.04
278-438-20-00 1.00 RESIDENTIAL 243.04
278-438-21-00 1.00 RESIDENTIAL 243.04
278-438-22-00 1.00 RESIDENTIAL 243.04
278-438-23-00 1.00 RESIDENTIAL 243.04
278-438-24-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 11 of 17
33 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
278-438-25-00 1.00 RESIDENTIAL 243.04
278-438-26-00 1.00 RESIDENTIAL 243.04
278-438-27-00 1.00 RESIDENTIAL 243.04
278-438-28-00 1.00 RESIDENTIAL 243.04
278-438-29-00 1.00 RESIDENTIAL 243.04
278-438-30-00 1.00 RESIDENTIAL 243.04
278-438-31-00 1.00 RESIDENTIAL 243.04
278-438-32-00 1.00 RESIDENTIAL 243.04
278-438-33-00 1.00 RESIDENTIAL 243.04
278-438-34-00 1.00 RESIDENTIAL 243.04
278-438-35-00 1.00 RESIDENTIAL 243.04
278-438-36-00 1.00 RESIDENTIAL 243.04
278-438-37-00 1.00 RESIDENTIAL 243.04
278-438-38-00 1.00 RESIDENTIAL 243.04
278-438-39-00 1.00 RESIDENTIAL 243.04
278-438-40-00 1.00 RESIDENTIAL 243.04
278-438-41-00 1.00 RESIDENTIAL 243.04
278-438-42-00 1.00 RESIDENTIAL 243.04
278-438-43-00 1.00 RESIDENTIAL 243.04
278-438-44-00 1.00 RESIDENTIAL 243.04
278-438-45-00 1.00 RESIDENTIAL 243.04
278-438-46-00 1.00 RESIDENTIAL 243.04
278-438-47-00 1.00 RESIDENTIAL 243.04
278-438-48-00 1.00 RESIDENTIAL 243.04
278-438-49-00 1.00 RESIDENTIAL 243.04
278-438-50-00 1.00 RESIDENTIAL 243.04
278-438-51-00 1 1.00 RESIDENTIAL 243.04
278-438-52-00 1 1.00 RESIDENTIAL 243.04
278-438-53-00 1.00 RESIDENTIAL 243.04
278-438-54-00 1.00 RESIDENTIAL 243.04
278-438-55-00 1.00 RESIDENTIAL 243.04
278-438-56-00 1.00 RESIDENTIAL 243.04
278-438-57-00 1.00 RESIDENTIAL 243.04
278-438-58-00 1.00 RESIDENTIAL 243.04
278-438-59-00 1.00 RESIDENTIAL 243.04
278-438-60-00 1.00 RESIDENTIAL 243.04
278-438-61-00 1.00 RESIDENTIAL 243.04
278-438-62-00 1.00 RESIDENTIAL 243.04
278-438-63-00 1.00 RESIDENTIAL 243.04
278-438-64-00 1.00 RESIDENTIAL 243.04
278-438-65-00 1.00 RESIDENTIAL 243.04
278-438-66-00 1.00 RESIDENTIAL 243.04
278-438-67-00 1.00 RESIDENTIAL 243.04
278-438-68-00 1.00 RESIDENTIAL 243.04
278-438-69-00 1.00 RESIDENTIAL 243.04
278-438-70-00 1.00 RESIDENTIAL 243.04
278-438-71-00 1.00 RESIDENTIAL 243.04
278-438-72-00 1.00 RESIDENTIAL 243.04
278-438-73-00 1.00 RESIDENTIAL 243.04
278-441-01-00 1.00 RESIDENTIAL 243.04
278-441-02-00 1.00 RESIDENTIAL 243.04
278-441-03-00 1.00 RESIDENTIAL 243.04
278-441-04-00 1.00 RESIDENTIAL 243.04
278-441-05-00 1.00 RESIDENTIAL 243.04
278-441-06-00 1.00 RESIDENTIAL 243.04
278-441-07-00 1.00 RESIDENTIAL 243.04
278-441-08-00 1.00 RESIDENTIAL 243.04
278-441-09-00 1.00 RESIDENTIAL 243.04
278-441-10-00 1.00 RESIDENTIAL 243.04
278-441-11-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 12 of 17
34 of40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
278-441-12-00 1.00 RESIDENTIAL 243.04
278-441-13-00 1.00 RESIDENTIAL 243.04
278-441-14-00 1.00 · RESIDENTIAL 243.04
278-441-15-00 1.00 RESIDENTIAL 243.04
278-441-16-00 1.00 RESIDENTIAL 243.04
278-441-17-00 1.00 RESIDENTIAL 243.04
278-441-18-00 1.00 RESIDENTIAL 243.04
278-441-19-00 1.00 RESIDENTIAL 243.04
278-441-20-00 1.00 RESIDENTIAL 243.04
278-441-21-00 1.00 RESIDENTIAL 243.04
278-441-22-00 1.00 RESIDENTIAL 243.04
278-441-23-00 1.00 RESIDENTIAL 243.04
278-441-24-00 1.00 RESIDENTIAL 243.04
278-441-25-00 1.00 RESIDENTIAL 243.04
278-441-26-00 1.00 RESIDENTIAL 243.04
278-441-27-00 1.00 RESIDENTIAL 243.04
278-441-28-00 1.00 RESIDENTIAL 243.04
278-441-29-00 1.00 RESIDENTIAL 243.04
278-441-30-00 1.00 RESIDENTIAL 243.04
278-441-31-00 1.00 RESIDENTIAL 243.04
278-441-32-00 1.00 RESIDENTIAL 243.04
278-441-33-00 1.00 RESIDENTIAL 243.04
278-441-34-00 1.00 RESIDENTIAL 243.04
278-441-35-00 1.00 RESIDENTIAL 243.04
278-441-36-00 1.00 RESIDENTIAL 243.04
278-441-37-00 1.00 RESIDENTIAL 243.04
278-441-38-00 1.00 RESIDENTIAL 243.04
278-441-39-00 1.00 RESIDENTIAL 243.04
278-441-40-00 1.00 RESIDENTIAL 243.04
278-441-41-00 1.00 RESIDENTIAL 243.04
278-441-42-00 1.00 RESIDENTIAL 243.04
278-441-43-00 1.00 RESIDENTIAL 243.04
278-441-44-00 1.00 RESIDENTIAL 243.04
278-441-45-00 1.00 RESIDENTIAL 243.04
278-442-01-00 1.00 RESIDENTIAL 243.04
278-442-02-00 1.00 RESIDENTIAL 243.04
278-442-03-00 1.00 RESIDENTIAL 243.04
278-442-04-00 1.00 RESIDENTIAL 243.04
278-442-05-00 1.00 RESIDENTIAL 243.04
278-442-06-00 1.00 RESIDENTIAL 243.04
278-442-07-00 1.00 RESIDENTIAL 243.04
278-442-08-00 1.00 RESIDENTIAL 243.04
278-442-09-00 1.00 RESIDENTIAL 243.04
278-442-10-00 1.00 RESIDENTIAL 243.04
278-442-11-00 1.00 RESIDENTIAL 243.04
278-442-12-00 1.00 RESIDENTIAL 243.04
278-442-13-00 1.00 RESIDENTIAL 243.04
278-442-14-00 1.00 RESIDENTIAL 243.04
278-442-15-00 1.00 RESIDENTIAL 243.04
278-442-16-00 1.00 RESIDENTIAL 243.04
278-442-17-00 1.00 RESIDENTIAL 243.04
278-442-18-00 1.00 RESIDENTIAL 243.04
278-442-19-00 1.00 RESIDENTIAL 243.04
278-442-20-00 1.00 RESIDENTIAL 243.04
278-442-21-00 1.00 RESIDENTIAL 243.04
278-442-22-00 1.00 RESIDENTIAL 243.04
278-442-23-00 1.00 RESIDENTIAL 243.04
278-442-24-00 1.00 RESIDENTIAL 243.04
278-442-25-00 1.00 RESIDENTIAL 243.04
278-442-26-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 13 of 17
35 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t Number Units Units an use ssessmen
278-442-27-00 1.00 RESIDENTIAL 243.04
278-442-28-00 1.00 RESIDENTIAL 243.04
278-442-29-00 1.00 RESIDENTIAL 243.04
278-442-30-00 1.00 RESIDENTIAL 243.04
278-442-31-00 1.00 RESIDENTIAL 243.04
278-442-32-00 1.00 RESIDENTIAL 243.04
278-442-33-00 1.00 RESIDENTIAL 243.04
278-442-57-00 1.00 RESIDENTIAL 243.04
278-442-58-00 1.00 RESIDENTIAL 243.04
278-442-62-00 1.00 RESIDENTIAL 243.04
278-442-64-00 1.00 RESIDENTIAL 243.04
278-442-66-00 1.00 RESIDENTIAL 243.04
278-450-03-00 1.00 RESIDENTIAL 243.04
278-450-04-00 1.00 RESIDENTIAL 243.04
278-450-05-00 1.00 RESIDENTIAL 243.04
278-450-06-00 1.00 RESIDENTIAL 243.04
278-450-07-00 1.00 RESIDENTIAL 243.04
278-450-08-00 1.00 RESIDENTIAL 243.04
278-450-09-00 1.00 RESIDENTIAL 243.04
278-450-10-00 1.00 RESIDENTIAL 243.04
278-450-11-00 1.00 RESIDENTIAL 243.04
278-450-12-00 1.00 RESIDENTIAL 243.04
278-450-13-00 1.00 RESIDENTIAL 243.04
278-450-14-00 1.00 RESIDENTIAL 243.04
278-450-15-00 1.00 RESIDENTIAL 243.04
278-450-16-00 1.00 RESIDENTIAL 243.04
278-450-17-00 1.00 RESIDENTIAL 243.04
278-450-18-00 1.00 RESIDENTIAL 243.04
278-450-19-00 1.00 RESIDENTIAL 243.04
278-450-20-00 1.00 RESIDENTIAL 243.04
278-450-21-00 1.00 RESIDENTIAL 243.04
278-450-32-00 1.00 RESIDENTIAL 243.04
278-450-36-00 1.00 RESIDENTIAL 243.04
278-461-01-00 1.00 RESIDENTIAL 243.04
278-461-02-00 1.00 RESIDENTIAL 243.04
278-461-03-00 1.00 RESIDENTIAL 243.04
278-461-04-00 1.00 RESIDENTIAL 243.04
278-461-05-00 1.00 RESIDENTIAL 243.04
278-461-06-00 1.00 RESIDENTIAL 243.04
278-461-07-00 1.00 RESIDENTIAL 243.04
278-461-08-00 1.00 RESIDENTIAL 243.04
278-461-09-00 1.00 RESIDENTIAL 243.04
278-461-10-00 1.00 RESIDENTIAL 243.04
278-461-11-00 1.00 RESIDENTIAL 243.04
278-461-12-00 1.00 RESIDENTIAL 243.04
27 8-461-13-00 1.00 RESIDENTIAL 243.04
278-461-14-00 1.00 RESIDENTIAL 243.04
278-461-15-00 1.00 RESIDENTIAL 243.04
278-461-16-00 1.00 RESIDENTIAL 243.04
278-461-17-00 1.00 RESIDENTIAL 243.04
278-461-18-00 1 1.00 RESIDENTIAL 243.04
278-461-19-00 1 1.00 RESIDENTIAL 243.04
278-461-20-00 1 1.00 RESIDENTIAL 243.04
278-461-21-00 1.00 RESIDENTIAL 243.04
278-461-22-00 1.00 RESIDENTIAL 243.04
278-461-23-00 1.00 RESIDENTIAL 243.04
278-461-24-00 1.00 RESIDENTIAL 243.04
278-461-25-00 1.00 RESIDENTIAL 243.04
278-461-26-00 1.00 RESIDENTIAL 243.04
278-461-27-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 14 of 17
36 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
278-461-28-00 1.00 RESIDENTIAL 243.04
278-461-29-00 1.00 RESIDENTIAL 243.04
278-461-30-00 1.00 RESIDENTIAL 243.04
278-461-31-00 1.00 RESIDENTIAL 243.04
278-461-32-00 1.00 RESIDENTIAL 243.04
278-461-33-00 1.00 RESIDENTIAL 243.04
278-461-34-00 1.00 RESIDENTIAL 243.04
278-462-01-00 1.00 RESIDENTIAL 243.04
278-462-02-00 1.00 RESIDENTIAL 243.04
278-462-03-00 1.00 RESIDENTIAL 243.04
278-462-04-00 1.00 RESIDENTIAL 243.04
278-462-05-00 1.00 RESIDENTIAL 243.04
278-462-06-00 1.00 RESIDENTIAL 243.04
278-462-07-00 1.00 RESIDENTIAL 243.04
278-462-08-00 1.00 RESIDENTIAL 243.04
278-462-09-00 1.00 RESIDENTIAL 243.04
278-462-10-00 1.00 RESIDENTIAL 243.04
278-462-11-00 1.00 RESIDENTIAL 243.04
278-462-12-00 1.00 RESIDENTIAL 243.04
278-462-13-00 1.00 RESIDENTIAL 243.04
278-462-14-00 1.00 RESIDENTIAL 243.04
278-462-15-00 1.00 RESIDENTIAL 243.04
278-462-16-00 1.00 RESIDENTIAL 243.04
278-462-17-00 1.00 RESIDENTIAL 243.04
278-462-18-00 1.00 RESIDENTIAL 243.04
278-462-19-00 1.00 RESIDENTIAL 243.04
278-462-20-00 1.00 RESIDENTIAL 243.04
278-462-21-00 1.00 RESIDENTIAL 243.04
278-462-22-00 1.00 RESIDENTIAL 243.04
278-462-23-00 1.00 RESIDENTIAL 243.04
278-462-24-00 1.00 RESIDENTIAL 243.04
278-462-25-00 1.00 RESIDENTIAL 243.04
278-462-26-00 1.00 RESIDENTIAL 243.04
278-462-27-00 1.00 RESIDENTIAL 243.04
278-462-28-00 1.00 RESIDENTIAL 243.04
278-462-29-00 1.00 RESIDENTIAL 243.04
278-462-30-00 1.00 RESIDENTIAL 243.04
278-462-31-00 1.00 RESIDENTIAL 243.04
278-462-34-00 1.00 RESIDENTIAL 243.04
278-462-35-00 1.00 RESIDENTIAL 243.04
278-462-36-00 1.00 RESIDENTIAL 243.04
278-462-37-00 1.00 RESIDENTIAL 243.04
278-462-38-00 1.00 RESIDENTIAL 243.04
278-462-39-00 1.00 RESIDENTIAL 243.04
278-462-44-00 1.00 RESIDENTIAL 243.04
278-462-45-00 1.00 RESIDENTIAL 243.04
321-011-42-00 1.00 RESIDENTIAL 243.04
321-011-43-00 1.00 RESIDENTIAL 243.04
321-011-44-00 1.00 RESIDENTIAL 243.04
321-011-45-00 1.00 RESIDENTIAL 243.04
321-011-48-00 1.00 RESIDENTIAL 243.04
321-400-01-00 1.00 RESIDENTIAL 243.04
321-400-02-00 1.00 RESIDENTIAL 243.04
321-400-03-00 1.00 RESIDENTIAL 243.04
321-400-04-00 1.00 RESIDENTIAL 243.04
321-400-05-00 1.00 RESIDENTIAL 243.04
321-400-06-00 1.00 RESIDENTIAL 243.04
321-400-07-00 1.00 RESIDENTIAL 243.04
321-400-08-00 1.00 RESIDENTIAL 243.04
321-400-09-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page15of17
37 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
321-400-10-00 1.00 RESIDENTIAL 243.04
321-400-11-00 1.00 RESIDENTIAL 243.04
321-400-12-00 1.00 RESIDENTIAL 243.04
321-400-13-00 1.00 RESIDENTIAL 243.04
321-400-14-00 1.00 RESIDENTIAL 243.04
321-400-15-00 1.00 RESIDENTIAL 243.04
321-400-16-00 1.00 RESIDENTIAL 243.04
321-400-17-00 1.00 RESIDENTIAL 243.04
321-400-18-00 · 1.00 RESIDENTIAL 243.04
321-400-19-00 1.00 RESIDENTIAL 243.04
321-400-20-00 1.00 RESIDENTIAL 243.04
321-400-21-00 1.00 RESIDENTIAL 243.04
321-400-22-00 1.00 RESIDENTIAL 243.04
321-400-23-00 1.00 RESIDENTIAL 243.04
321-400-24-00 1.00 RESIDENTIAL 243.04
321-400-25-00 1.00 RESIDENTIAL 243.04
321-400-26-00 1.00 RESIDENTIAL 243.04
321-400-27-00 1.00 RESIDENTIAL 243.04
321-400-28-00 1.00 RESIDENTIAL 243.04
321-400-29-00 1.00 RESIDENTIAL 243.04
321-400-30-00 1.00 RESIDENTIAL 243.04
321-400-31-00 1.00 RESIDENTIAL 243.04
321-400-32-00 1.00 RESIDENTIAL 243.04
321-410-01-00 1.00 RESIDENTIAL 243.04
321-410-02-00 1.00 RESIDENTIAL 243.04
321-410-03-00 1.00 RESIDENTIAL 243.04
321-41 0-04-00 1.00 RESIDENTIAL 243.04
321-410-05-00 1.00 RESIDENTIAL 243.04
321-41 0-06-00 1.00 RESIDENTIAL 243.04
321-410-07-00 1.00 RESIDENTIAL 243.04
321-410-08-00 1.00 RESIDENTIAL 243.04
321-410-09-00 1.00 RESIDENTIAL 243.04
321-410-10-00 1.00 RESIDENTIAL 243.04
321-410-11-00 1.00 RESIDENTIAL 243.04
321-410-12-00 1.00 RESIDENTIAL 243.04
321-410-13-00 1.00 RESIDENTIAL 243.04
321-410-14-00 1.00 RESIDENTIAL 243.04
321-410-15-00 1.00 RESIDENTIAL 243.04
321-410-16-00 1.00 RESIDENTIAL 243.04
321-410-17-00 1.00 RESIDENTIAL 243.04
321-410-18-00 1.00 RESIDENTIAL 243.04
321-410-19-00 1.00 RESIDENTIAL 243.04
321-410-20-00 1.00 RESIDENTIAL 243.04
321-410-21-00 1.00 RESIDENTIAL 243.04
321-410-22-00 1.00 RESIDENTIAL 243.04
321-410-23-00 1.00 RESIDENTIAL 243.04
321-410-24-00 1.00 RESIDENTIAL 243.04
321-410-25-00 1.00 RESIDENTIAL 243.04
321-410-26-00 1.00 RESIDENTIAL 243.04
321-410-27-00 1.00 RESIDENTIAL 243.04
321-410-28-00 1.00 RESIDENTIAL 243.04
321-410-29-00 1.00 RESIDENTIAL 243.04
321-410-30-00 1.00 RESIDENTIAL 243.04
321-410-31-00 1.00 RESIDENTIAL 243.04
321-410-32-00 1.00 RESIDENTIAL 243.04
321-41 0-33-00 1.00 RESIDENTIAL 243.04
321-41 0-34-00 1.00 RESIDENTIAL 243.04
321-41 0-35-00 1.00 RESIDENTIAL 243.04
321-41 0-36-00 1.00 RESIDENTIAL 243.04
321-410-37-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 16 of 17
38 of 40 June 6, 2023, Item #5
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
321-41 0-38-00 1.00 RESIDENTIAL 243.04
TOTALS 954.00 $231 ,860.16
TOTAL PARCEL COUNT 954
Willdan Financial Services
39 of40
LMD 86-1 Preliminary Roll Page 17 of 17
June 6, 2023, Item #5
June 6, 2023, Item #5