Item 7 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments; LMD 86-3 for FY 23-24LMD 86-3 Zone A includes the following residential developments:
' TRACT PROJECT NAME
TM
TTM
TTM
3994
88-03
94-02
The Pond
Sycamore Springs
Poway Oaks
LMD 86-2 Zone B includes the following residential developments:
TRACT PROJECT NAME
TPM 90-04 Walmart
TTM 90-05 Creekside Plaza
DR 02-18 Poway City Center
DR 98-07/VAR 98-11 Poway Hyundai
TPM 01-06 Hillside Village Apartments
DR 05-05 Solara Apartments
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 $163.00 ($13.58 per month) per benefit unit per year; Zone B Fiscal Year 2023-24
assessments are proposed to increase from $80.42 to $86.62 (from $6.70 per month to $7.22 per
month) per benefit unit per year. There are currently 159 parcels proposed to be assessed within Zone
A and 16 parcels proposed to be assessed within Zone B.
No new parcels were added to LMD 86-3 during Fiscal Year 2022-23. Under assessment law [Article
XIII D, Section 2U)], those properties not receiving special benefit are not included on LMD 86-3's
assessment roll.
In 1998, property owners within LMD 86-3 received ballots for a proposed increase as specified under
assessment law. Both zones were balloted for an increase in assessments with annual cost indexing
based on the annual CPI. Zone A had a majority protest for the increase, and therefore, failed to pass
the ballot. Therefore, the assessment rates continue to remain unchanged and are exempt from the
procedures and approval process set forth in Section 4 of Article XIII D. Zone B passed the 1998-99
ballot allowing for the option of an annual increase based on the CPI. Because projected expenditures
are exceeding revenues, an increase of 7.71 percent, the annual change in the San Diego-Carlsbad
Consumer Price Index for All Urban Consumers, is requested at this time for Zone B.
The failure of an assessment increase by ballot for Zone A in Fiscal Year 1998-99 has led to a reduction
in maintenance services over the years. Service levels for landscape maintenance are at a service level
C. A service level C consists of performing landscape maintenance (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 monthly basis. Services may continue to be reduced to align with assessment
revenue and to accommodate unexpected repair needs that arise. For Zone B, service levels for
landscape maintenance are at service level A. A service level A consists of performing landscape
maintenance (e.g., irrigation inspection, removal of trash and debris, trimming of shrubs, fertilizing,
mowing, edging pruning, sweeping) for respective areas within Zone B on a weekly basis.
2 of27 June 6, 2023, Item #7
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. 86-3 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. 86-3 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 for Zone A from the Fiscal Year 2022-23
assessment rate of $163.00 per benefit unit per year. The assessments in Zone B will increase
from the Fiscal Year 2022-23 rate of $80.42 per benefit unit per year to $86.62 per benefit unit
per year, based on the annual change in the San Diego-Carlsbad Consumer Price Index for All
Urban Consumers;
WHEREAS, benefit contribution has been calculated as the average General Fund
expenditure on a per square foot basis for the maintenance of landscaped medians and rights-of-
way. The total general benefit contribution for Zones A and B has been calculated to be $9,544.00
($1,591.00 and $7,953.00, respectively);
WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote
on November 5, 1996), the collection of Fiscal Year 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. 86-3 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
4of27 ATTACHMENT A June 6, 2023, Item #7
Resolution No. 23-
Page 2
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
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
5 of 27 June 6, 2023, Item #7
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 ..................................... 4
Ill. METHOD OF APPORTIONMENT ...................................................................... 4
A. GENERAL .......................................................................................................... 4
B. BENEFIT ANALYSIS .......................................................................................... 5
C. ASSESSMENT METHODOLOGY ...................................................................... 7
D. MAXIMUM ASSESSMENT RATE ...................................................................... 8
IV. DISTRICT BUDGETS ......................................................................................... 9
A. DESCRIPTION OF BUDGET ITEMS .................................................................. 9
B. ZONE A BUDGET ............................................................................................ 10
C. ZONE B BUDGET ............................................................................................ 11
APPENDIX A -DISTRICT ASSESSMENT DIAGRAM ............................................ 12
APPENDIX B -2023/2024 ASSESSMENT ROLL ................................................... 14
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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 86-3 ("District"),
formed May 20, 1986. The District is levied pursuant to the City of Poway Resolution No. 00-
034 (Policies for Landscape Maintenance Districts) and the Landscape and Lighting Act of
1972, Part 2 of Division 15 of the California Streets and Highways Code ("1972 Act"), in
compliance with California Constitution Article XIIID ("Article XIIID"). The 1972 Act and Article
XIIID are collectively referred to herein as "Assessment Law".
This Engineer's Annual Levy Report ("Report") describes the District, any annexations, or
changes to the District including substantial changes to the District improvements, and the
proposed assessments for Fiscal Year 2023/2024. The proposed assessments are based on
the estimated cost to maintain the improvements that provide special benefits to properties
within the District. The costs of improvements and the annual levy include all expenditures,
deficits, surpluses, revenues, and reserves. Each parcel is assessed proportionately for only
those improvements provided and for which the parcel receives benefit based on an
established method of apportionment.
The word "parcel", for the purposes of this Report, refers to an individual property assigned
its own Assessor's Parcel Number by the County of San Diego ("County") Assessor's Office.
The County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund Numbers,
to identify on the tax roll, properties assessed for special district benefit assessments.
Following consideration of public comments and written protests at a noticed public hearing,
and review of the Report, the City Council may order amendments to the Report or confirm
the Report as submitted. Following final approval of the Report, and confirmation of the
assessments, the Council may order the levy and collection of assessments for Fiscal Year
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:
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
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City of Poway Maintenance District 86-3 Page 1
June 6, 2023, Item #7
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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:
• The cost of preparation of the Report, including plans, specifications, estimates,
diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of
notices;
• Compensation payable to the County for collection of assessments;
• Compensation of any engineer or attorney employed to render services;
• Any other expenses incidental to the construction, installation, or maintenance and
servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section
22662.5; and,
• Costs associated with any elections held for the approval of a new or increased
assessment.
2023/2024
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City of Poway Maintenance District 86-3 Page 2 June 6, 2023, Item #7
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B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
Facilities to be maintained by Zone A of the District are defined as landscape improvements
within the right-of-ways and open space areas associated with annexed subdivisions and
which are adjacent to portions of Pomerado Road, Old Pomerado Road, Metate Lane, Oak
Knoll and Sage View Roads, including natural open space areas within the associated
subdivisions. Facilities to be maintained by Zone B of the District are defined as landscape
improvements within the right-of-ways and adjacent to portions of Poway, Midland, and
Community Roads.
Walls and fences adjacent to private property are to be maintained by the adjacent property
owners. The District/City, prior to commencement of work, shall approve repairs or
reconstruction of any walls or fences adjacent to the District landscape areas. Should the
property owners desire to include major repairs or reconstruction within the District's
responsibilities, the property owners are required to submit a petition to initiate the balloting
process set forth in Article XIIID, Section 4.
Landscape maintenance performance standards and specifications have been developed by
the City to assure quality maintenance of landscape assessment district properties.
The City has 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.
The following are each Zone's Service Level for Fiscal Year 2023/2024:
Zone A Service Level C
Zone B Service Level A
C. PROPERTIES BENEFITING FROM IMPROVEMENTS
The properties determined to receive benefit are those lots or parcels that, as a result of
development or redevelopment, finance, construct, install, and/or establish landscape
improvements within public right-of-ways or public easements (permanent public
improvement) or adjoining lots or parcels that, as a result of development or redevelopment,
receive access or are immediately adjacent to lots or parcels which contain landscape
improvements maintained by a landscape maintenance district.
Special benefit, as defined in Assessment Law and in this Report, shall be assessed to those
properties determined to receive benefit from the District's improvements.
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
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City of Poway Maintenance District 86-3 Page4 June 6, 2023, Item #7
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requires that the cost of these improvements be levied according to benefit rather than
assessed value:
The net amount to be assessed upon lands within an assessment district may be
apportioned by any formula or method which fairly distributes the net amount among
all assessable lots or parcels in proportion to the estimated benefits to be received by
each such lot or parcel from the improvements.
The formula used for calculating assessments in this District therefore reflects the
composition of the parcels, and the improvements and services provided, to fairly apportion
the costs based on benefit to each parcel.
In addition, Article XIIID requires that a parcel's assessment may not exceed the reasonable
cost of the proportional special benefit conferred on that parcel. Article XIIID provides that
only special benefits are assessable and the City must separate the general benefits from
the special benefits. A special benefit is a particular and distinct benefit over and above
general benefits conferred on the public at large, including real property within the district.
The general enhancement of property value does not constitute a special benefit.
B. BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments within the District has
been reviewed, identified and allocated based on the special benefit parcels receive from
such improvements pursuant to the provisions of Article XIIID and the 1972 Act. All
improvements associated with this District have been identified as necessary, required
and/or desired for the orderly development of the properties within the District to their full
potential, consistent with the proposed development plans. As such, these improvements
would be necessary and required of individual property owners for the development of such
properties, and the ongoing operation, servicing and maintenance of these improvements
would be the financial obligation of those properties. Therefore, the improvements and the
annual costs of maintenance and operation of the improvements are of special benefit to the
properties.
All the lots or parcels are established at the same time once the conditions regarding the
improvements and the continued maintenance are met. As a result, each lot or parcel within
the District receives a special and distinct benefit from the improvements and to the same
degree.
Over time, the improvements continue to confer a particular and distinct special benefit upon
the lots or parcels within the District because of the nature of the improvements. The proper
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:
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City of Poway Maintenance District 86-3 Page 5 June 6, 2023, Item #7
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Special Benefit
The special benefits associated with the landscaping improvements in the District are
specifically:
• Enhanced desirability of properties through association with the improvements;
• Improved aesthetic appeal of properties providing a positive representation of the
area;
• Enhanced adaptation of the urban environment within the natural environment
from adequate green space, open space areas and landscaping;
• Environmental enhancement through improved erosion resistance, dust and
debris control, and fire prevention;
• Increased sense of pride in ownership of property within the District resulting from
well-maintained improvements associated with the properties;
• Reduced criminal activity and property-related crimes (especially vandalism)
against properties in the District through well-maintained surroundings and
amenities including abatement of graffiti; and,
• Enhanced environmental quality of the parcels by moderating temperatures,
providing oxygenation and attenuating noise.
General Benefit
Assessment Law mandates that the City assess for special benefit only, and the City
shall separate general benefit from special benefit. General benefit is defined as
services provided to the public-at-large. Special benefit is defined as services provided
at a level greater than the services provided to the public-at-large.
The City's general benefit to the public-at-large is determined as the average
expenditure from the General Fund for the maintenance of landscaped medians and
right-of-ways, calculated on a per square foot basis. The City shall make a general
benefit contribution to a district based on the City's average rate of expenditure from the
General Fund for the various types of improvements applied to the square footage of
similar types of improvements within the District.
No new improvements are proposed to be added for Fiscal Year 2023/2024:
Zone A:
LANDSCAPE ELEMENT QUANTITY
Landscaped Right-of-Ways
Zone B:
11,034 Sq . Ft.
LANDSCAPE ELEMENT QUANTITY
Landscaped median 22,913 Sq . Ft.
The City shall annually conduct an audit to determine the average expenditure from the
General Fund for the maintenance of landscape improvements within the public right-
of-ways or public easements, calculated on a per square foot basis. The general benefit
for Fiscal Year 2023/2024 is determined to be:
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City of Poway Maintenance District 86-3 Page 6 June 6, 2023, Item #7
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$0.1442 per square foot for landscaped right-of-ways, and
$0.3471 per square foot for landscaped medians
As part of the audit, the City shall determine the average expenditure from the General
Fund for the maintenance of District landscape improvements. Based on an increase of
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.
Zone A
11 ,034 sq. ft. landscaped R/W X $0.1442 = $1,591.10
Zone B
22,913 sq. ft. landscaped median X $0.3471 = $7,953.10
All other maintenance, operation, administrative, and incidental costs which exceed the
City's general benefit contribution to the public-at-large are of special benefit and
assessed to the District.
The City shall have an option as to how it will make the general benefit contributions to
the District. The City shall make its general benefit contribution by either:
• providing irrigation water to the District for irrigation of LMD improvements in
an amount equal to the City's general benefit contribution, or
paying directly to the District from the General Fund a dollar amount equal to
the City's general benefit contribution.
C. ASSESSMENT METHODOLOGY
The total cost of special benefit for maintenance of the public improvements funded by the
District will be assessed to the various parcels in the District in proportion to the benefit units
assigned to each parcel, in relationship to the total benefit units assigned to all parcels being
assessed.
Residential Land Uses
All residential subdivisions shall be assessed proportional to special benefit received based
on one (1) benefit unit per residential dwelling unit.
Non-residential Land Uses
All non-residential parcels shall be assessed proportional to special benefit received based
on the average planned dwelling unit density throughout the urban areas of the City (four
dwelling units per acre), the equivalent of four (4) benefit units per acre.
Non-residential land uses typically provide services and/or employment opportunities for the
City that benefit all lands throughout the City. Since these non-residential land uses can occur
throughout the City, the planned, average density of residential dwelling units per acre for
the urban areas of the City has been calculated. The non-residential land uses are
considered to dislocate residential units. Therefore, the number of residential dwelling units
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City of Poway Maintenance District 86-3 Page 7 June 6, 2023, Item #7
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dislocated, based on the average dwelling units per acre, has been assigned to non-
residential lands. This method determines an equivalent benefit to residential land uses.
Appendix B details the calculation of the average residential units per acre planned within
the urban areas of the City. Urban areas have been defined as the parcels receiving water
and sewer services.
In-Lieu Assessments
Under provisions of City policy, parcels may contribute in-lieu assessments by providing
equivalent maintenance services for District improvements within public right-of-ways or
public easements immediately adjacent to their lands.
No parcels within the District are scheduled to contribute in-lieu assessments in Fiscal Year
2023/2024.
Non-benefiting Parcels
All public and private streets, avenues, lanes, roads, drives, courts, alleys, all public
easements and right-of-ways, all dedicated open space parcels, and District maintained
parcels are determined to not receive special benefit from the District's improvements and
are therefore not assessed.
Benefit Units (BUs)
As described above, the number of assessable benefit units attributable to each parcel
receiving special benefit has been calculated and can be found in the Assessment Roll
(Appendix B).
The assessment methodology utilized is as described above. Based on this methodology,
the benefit units, and the Fiscal Year 2023/2024 proposed assessment for each parcel were
calculated and are shown in the Assessment Roll (Appendix B).
D. MAXIMUM ASSESSMENT RA TE
In 1998, property owners within the District received ballots as specified under Assessment
Law. Zones A and B were balloted for an increase in assessments, including yearly cost
indexing adjustments based on the San Diego-Carlsbad Consumer Price Index (SD-CPI), All
Urban Consumers. An assessment rate increase for Zone A failed under the balloting
process of property owners. Zone B property owners voted for an increase in assessment
rates, and also approved any necessary future assessment increases based on related SD-
CPI, All Urban Consumers. The maximum assessment rate for Zone A remains unchanged
at $163.00 per benefit unit for Fiscal Year 2023/2024. The maximum assessment rate for
Zone Bis $149.16, which is a 7.71% increase based on the SD-CPI, All Urban Consumers.
The maximum assessment rate establishes an approved upper limit on the annual
assessment; however, the assessment rate levied by the District may be less than the
maximum amount in any given year if not required to meet the budgetary needs for that year.
If the long-term budgetary needs of the District would require an increase in the rate greater
than the maximum assessment rate in order to meet those needs, then any proposed
increase in the maximum assessment rate would require property owning balloting
procedures as dictated by Article XIIID.
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City of Poway Maintenance District 86-3 Page 8 June 6, 2023, Item #7
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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.
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City of Poway Maintenance District 86-3 Page 9 June 6, 2023, Item #7
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B. ZONE A BUDGET
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2021/2022111 2022/2023121 2023/2024131
EXPENDITURES:
Maintenance $8,969 $8,680
Water/power 11 ,929 12,720
Administration<~> 2 714 2,526
Total Expenditures $23,612 $23,926
REVENUES
City General Benefit Contribution $1,397 $1,474
Assessment Revenue 25,917 25,917
Interest Revenue 1,040 912
Grant Revenue 0 0
Capital Project Closeout 0 0
Miscellaneous 0 0
Total Revenues $28,354 $28,303
DISTRICT STATISTICS
Total Number of Parcels 159 159
Total Parcels Levied 159 159
Total EBU's 159 159
Rate per EBU (Equivalent Benefit Units) $163.00 $163.00
Maximum Rate per EBU $163.00 $163.00
OPERATING RESERVE
Beginning Reserve Balance S9,828 $11,806
Transfers In/Out (CIP} (2,764} (4,220)
Reserve Fund Activity 4,742 4,377
Estimated Ending Reserve Balance $11,806 $11 ,963
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance S60,453 $63,217
CIP Transfers In/Out (Operating Reserve) 2,764 4,220
CIP Projects 0 0
Estimated Ending CIP Reserve Balance $63,217 $67,437
(1) Actual figures per Finance Fiscal Year 2021/2022 activity sheets.
(2)
(3)
(4)
2023/2024
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Approved budget.
Proposed budget.
Includes cost allocation for City staff support services.
City of Poway Maintenance District 86-3
$9,178
12,766
2,345
$24,289
$1 ,591
25,917
976
0
0
0
$28,484
159
159
159
$163.00
$163.00
$11 ,963
(4,014}
4. 195
$12,144
S67,437
4,014
0
$71 ,451
Page 10 June 6, 2023, Item #7
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C. ZONE B BUDGET
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2021/2022111 2022/2023121 2023/2024131
EXPENDITURES:
Maintenance $19,262 $17,758
Water/power 6,778 10,208
Administration<◄> 5,095 2.526
Total Expenditures $31,135 $30,492
REVENUES
City General Benefit Contribution SG,984 57,369
Assessment Revenue 16,624 17,490
Interest Revenue 3,330 2,564
Grant Revenue 0 0
Capital Project Closeout 0 0
Miscellaneous 0 0
Total Revenues $26,938 $27,423
DISTRICT STATISTICS
Total Number of Parcels 16 16
Total Parcels Levied 16 16
Total EBU's 217.48 217.48
Rate per EBU (Equivalent Benefit Units) $76.44 $80.42
Maximum Rate per EBU $1 31.64 $138.49
OPERATING RESERVE
Beginning Reserve Balance $16,077 $15,568
Transfers In/Out (CIP) 3,688 2,747
Reserve Fund Activity (4,197) (3,069)
Estimated Ending Resetve Balance $15,568 15,246
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $131,364 $127,676
CIP Transfers In/Out (Operating Reserve) (3,688) (2,747)
CIP Projects 0 0
Estimated Ending CIP Resetve Balance $127,676 $124,929
(1) Actual figures per Finance Fiscal Year 2021/2022 activity sheets.
(2)
(3)
(4)
2023/2024
19 of 27
Approved budget.
Proposed budget.
Includes cost allocation for City staff support services.
City of Poway Maintenance District 86-3
S17.530
11 ,127
4,171
$32,828
$7,953
18 ,838
2,947
0
0
0
$29,738
16
16
217.48
$86.62
$149.16
$15,246
4,258
(3,090)
$16,414
$124,929
(4,258)
0
$120 671
Page 11 June 6, 2023, Item #7
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.
2023/2024
20 of 27
City of Poway Maintenance District 86-3 Page 12 June 6, 2023, Item #7
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oa~ Knoll Rd
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City of Poway
LMD 86-3
EXHIBIT A
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City of Poway Maintenance District 86-3
W w1LLDAN
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[ j LMDZone B
Page 13 June 6, 2023, Item #7
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.
2023/2024
22 of27
City of Poway Maintenance District 86-3 Page 14 June 6, 2023, Item #7
Willdan
23 of27
APPENDIXB1
City of Poway
Landscape Maintenance District 86-3 Zone A
Fiscal Year 2023/2024 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U .1 U .1 Landuse Assessment nis nis
316-320-02-00
316-320-03-00
316-320-04-00
316-320-05-00
316-320-06-00
316-320-07-00
316-320-08-00
316-320-09-00
316-320-10-00
316-320-11-00
316-320-12-00
316-320-13-00
316-320-14-00
316-320-15-00
316-320-16-00
316-320-17-00
316-320-18-00
316-320-19-00
316-320-20-00
316-320-21-00
316-320-22-00
316-320-23-00
316-320-24-00
316-320-25-00
316-320-26-00
316-320-27-00
316-320-28-00
316-320-29-00
316-320-30-00
316-320-31-00
316-320-32-00
316-320-33-00
316-320-34-00
316-320-36-00
316-321-01-00
316-321-02-00
316-321-03-00
316-321-04-00
316-321-05-00
316-321-06-00
316-321-07-00
316-321-08-00
316-321-09-00
316-321-11-00
316-321-12-00
316-321-13-00
316-321-14-00
316-321-15-00
316-321-16-00
316-321-17-00
316-321-18-00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
LMD 86-3 Zone A Preliminary Roll
$163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
Page 1 of 3
June 6, 2023, Item #7
Willdan
24 of27
City of Poway
Landscape Maintenance District 86-3 Zone A
Fiscal Year 2023/2024 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . U . Landuse Assessment nits nits
316-321-19-00 1.00 RESIDENTIAL 163.00
316-321-20-00 1.00 RESIDENTIAL 163.00
316-321-21-00 1.00 RESIDENTIAL 163.00
316-321-22-00 1.00 RESIDENTIAL 163.00
316-321-23-00 1.00 RESIDENTIAL 163.00
316-321-24-00 1.00 RESIDENTIAL 163.00
316-321-25-00 1.00 RESIDENTIAL 163.00
316-321-26-00 1.00 RESIDENTIAL 163.00
316-321-27-00 1.00 RESIDENTIAL 163.00
316-321-28-00 1.00 RESIDENTIAL 163.00
316-321-29-00 1.00 RESIDENTIAL 163.00
316-321-30-00 1.00 RESIDENTIAL 163.00
316-321-31-00 1.00 RESIDENTIAL 163.00
316-321-32-00 1.00 RESIDENTIAL 163.00
316-321-33-00 1.00 RESIDENTIAL 163.00
316-321-35-00 1.00 RESIDENTIAL 163.00
317-211-05-00 1.00 RESIDENTIAL 163.00
317-211-06-00 1.00 RESIDENTIAL 163.00
317-211-07-00 1.00 RESIDENTIAL 163.00
317-211-08-00 1.00 RESIDENTIAL 163.00
317-211-09-00 1.00 RESIDENTIAL 163.00
317-211-10-00 1.00 RESIDENTIAL 163.00
317-211-11-00 1.00 RESIDENTIAL 163.00
317-211-12-00 1.00 RESIDENTIAL 163.00
317-211-13-00 1.00 RESIDENTIAL 163.00
317-211-14-00 1.00 RESIDENTIAL 163.00
317-211-15-00 1.00 RESIDENTIAL 163.00
317-211-16-00 1.00 RESIDENTIAL 163.00
317-211-17-00 1.00 RESIDENTIAL 163.00
317-211-18-00 1.00 RESIDENTIAL 163.00
317-211-19-00 1.00 RESIDENTIAL 163.00
317-211-20-00 1.00 RESIDENTIAL 163.00
317-211-21-00 1.00 RESIDENTIAL 163.00
317-211-22-00 1.00 RESIDENTIAL 163.00
317-211-23-00 1.00 RESIDENTIAL 163.00
317-211-24-00 1.00 RESIDENTIAL 163.00
317-211-25-00 1.00 RESIDENTIAL 163.00
317-211-26-00 1.00 RESIDENTIAL 163.00
317-211-27-00 1.00 RESIDENTIAL 163.00
317-211-28-00 1.00 RESIDENTIAL 163.00
317-211-29-00 1.00 RESIDENTIAL 163.00
317-211-30-00 1.00 RESIDENTIAL 163.00
317-211-31-00 1.00 RESIDENTIAL 163.00
317-211-32-00 1.00 RESIDENTIAL 163.00
317-211-33-00 1.00 RESIDENTIAL 163.00
317-211-34-00 1.00 RESIDENTIAL 163.00
317-211-35-00 1.00 RESIDENTIAL 163.00
317-211-36-00 1.00 RESIDENTIAL 163.00
317-211-37-00 1.00 RESIDENTIAL 163.00
317-211-38-00 1.00 RESIDENTIAL 163.00
317-211-39-00 1.00 RESIDENTIAL 163.00
317-211-40-00 1.00 RESIDENTIAL 163.00
317-211-42-00 1.00 RESIDENTIAL 163.00
LMD 86-3 Zone A Preliminary Roll Page 2 of 3
June 6, 2023, Item #7
Willdan
25 of27
City of Poway
Landscape Maintenance District 86-3 Zone A
Fiscal Year 2023/2024 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U .1 U .1 Landuse Assessment ms ms
317-211-43-00 1.00 RESIDENTIAL 163.00
317-211-44-00 1.00 RESIDENTIAL 163.00
317-211-45-00 1.00 RESIDENTIAL 163.00
317-211-46-00 1.00 RESIDENTIAL 163.00
317-211-47-00 1.00 RESIDENTIAL 163.00
317-211-48-00 1.00 RESIDENTIAL 163.00
317-211-49-00 1.00 RESIDENTIAL 163.00
317-211-50-00 1.00 RESIDENTIAL 163.00
317-211-51-00 1.00 RESIDENTIAL 163.00
317-211-52-00 1.00 RESIDENTIAL 163.00
317-211-53-00 1.00 RESIDENTIAL 163.00
317-211-54-00 1.00 RESIDENTIAL 163.00
317-211-55-00 1.00 RESIDENTIAL 163.00
317-211-56-00 1.00 RESIDENTIAL 163.00
317-211-57-00 1.00 RESIDENTIAL 163.00
317-211-58-00 1.00 RESIDENTIAL 163.00
317-211-59-00 1.00 RESIDENTIAL 163.00
317-211-60-00 1.00 RESIDENTIAL 163.00
317-211-61-00 1.00 RESIDENTIAL 163.00
317-211-62-00 1.00 RESIDENTIAL 163.00
317-211-63-00 1.00 RESIDENTIAL 163.00
317-211-64-00 1.00 RESIDENTIAL 163.00
317-211-65-00 1.00 RESIDENTIAL 163.00
317-211-66-00 1.00 RESIDENTIAL 163.00
317-211-67-00 1.00 RESIDENTIAL 163.00
317-792-01-00 1.00 RESIDENTIAL 163.00
317-792-02-00 1.00 RESIDENTIAL 163.00
317-792-03-00 1.00 RESIDENTIAL 163.00
317-792-04-00 1.00 RESIDENTIAL 163.00
317-792-05-00 1.00 RESIDENTIAL 163.00
317-792-06-00 1.00 RESIDENTIAL 163.00
317-792-07-00 1.00 RESIDENTIAL 163.00
317-792-08-00 1.00 RESIDENTIAL 163.00
317-792-09-00 1.00 RESIDENTIAL 163.00
317-792-10-00 1.00 RESIDENTIAL 163.00
317-792-11-00 1.00 RESIDENTIAL 163.00
317-792-12-00 1.00 RESIDENTIAL 163.00
317-792-13-00 1.00 RESIDENTIAL 163.00
317-792-14-00 1.00 RESIDENTIAL 163.00
317-792-15-00 1.00 RESIDENTIAL 163.00
317-792-16-00 1.00 RESIDENTIAL 163.00
317-792-17-00 1.00 RESIDENTIAL 163.00
317-792-18-00 1.00 RESIDENTIAL 163.00
317-792-19-00 1.00 RESIDENTIAL 163.00
317-792-20-00 1.00 RESIDENTIAL 163.00
317-792-21-00 1.00 RESIDENTIAL 163.00
317-792-22-00 1.00 RESIDENTIAL 163.00
317-792-23-00 1.00 RESIDENTIAL 163.00
317-792-24-00 1.00 RESIDENTIAL 163.00
317-792-25-00 1.00 RESIDENTIAL 163.00
317-792-26-00 1.00 RESIDENTIAL 163.00
317-792-27-00 1.00 RESIDENTIAL 163.00
317-792-28-00 1.00 RESIDENTIAL 163.00
317-792-29-00 1.00 RESIDENTIAL 163.00
317-792-30-00 1.00 RESIDENTIAL 163.00
TOTALS 159.00 $25,917.00
TOTAL PARCEL COUNT 159.00
LMD 86-3 Zone A Preliminary Roll Page 3 of 3
June 6, 2023, Item #7
APPENDIX 82
City of Poway
Landscape Maintenance District 86-3 Zone B
Fiscal Year 2023/2024 Preliminary Roll
Assessor Parcel Number Acreage EBU Landuse Assessment
317-101 -53-00 2.51 10.04 MUL Tl-UNIT LOW-INCOME HOUSING APARTMENT $869.66
317-130-47-00 9.07 36.28 NON RESIDENTIAL 3,142.56
317-130-67-00 0.66 2.64 NON RESIDENTIAL 228.66
317-130-68-00 1.36 5.44 NON RESIDENTIAL 471 .20
317-130-72-00 16.49 65.96 NON RESIDENTIAL 5,713.44
317-190-44-00 1.67 6.68 NON RESIDENTIAL 578.62
317-480-20-00 7.58 30.32 MUL Tl-UNIT LOW-INCOME HOUSING APARTMENT 2,626.30
317-820-01-00 0.92 3.68 NON RESIDENTIAL 318.76
317-820-02-00 0.69 2.76 NON RESIDENTIAL 239.06
317-820-03-00 0.69 2.76 NON RESIDENTIAL 239.06
317-820-04-00 4.36 17.44 NON RESIDENTIAL 1,510.64
317-820-05-00 1.54 6.16 NON RESIDENTIAL 533.56
317-820-06-00 0.81 3.24 NON RESIDENTIAL 280.64
317-820-07-00 0.92 3.68 NON RESIDENTIAL 318.76
317-820-08-00 0.82 3.28 NON RESIDENTIAL 284.10
317-820-09-00 4.28 17.12 NON RESIDENTIAL 1,482.92
TOTAL 217.48 $18,837.94
TOTAL PARCEL COUNT 16
Willdan
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LMD 86-3 Zone B Preliminary Roll Page 1 of 1
June 6, 2023, Item #7
June 6, 2023, Item #7