Item 8 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments; LMD 87-1 for FY 23-24TRACT PROJECT NAME
TPM
TIM
TPM
TPM
98-07
98-07
04-02
01-05
Kimball
Aviano/Bothwell
Rexford
Dynasty Development
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 assessment rate is proposed to remain unchanged at the Fiscal Year 2022-23 rate
of $210.68 ($17.55 per month) per benefit unit per year. There are currently 196 parcels proposed to
be assessed within LMD 87-1.
No new parcels were added to LMD 87-1 during Fiscal Year 2023-24. Under assessment law [Article
XIII D, Section 2U)], those properties not receiving special benefit are not included on LMD 87-1's
assessment roll.
On May 21, 2019, a ballot measure was proposed and passed, to reorganize LMD 87-1 to form a new
landscape maintenance district (LMD 19-1) by detaching 327 commercial properties. The existing
residential development areas within LMD 87-1 remained as LMD 87-1. Certain improvements
provide a shared benefit to properties in LMD 87-1, and other adjacent properties, and are therefore
equally funded by LMD 87-1 and other sources (LMD 19-1 and/or the General Fund). For a full
description of these shared improvements, please refer to the engineer's report.
LMD 87-1 currently has no approved escalation factor for increasing the maximum assessment rate.
In Fiscal Year 2021-22, service levels for landscape maintenance were reduced from a service level B
to a service level C to align expenses with assessment revenue. For Fiscal Year 2023-24, service levels
for landscape maintenance are at 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 LMD 87-1 on a 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 87-1 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 exempt assessment increases 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.
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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. 87-1 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. 87-1 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 $210.68 per benefit unit per year for the residential properties of Rolling Hills Estates I and II,
Valencia, Kimball, Aviano/Bothwell, Rexford and Dynasty Development;
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general
benefit contribution has been calculated as the average General Fund expenditure on a per
square foot basis for the maintenance of landscaped medians and rights-of-way. This general
benefit contribution for LMD 87-1 has been calculated to be $6,031.00;
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. 87-1 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
4 of 25 ATTACHMENT A June 6, 2023, Item #8
Resolution No. 23-
Page 2
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 fifty (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. DETACHMENT PROCEEDINGS ........................................................................ 3
C. DESCRIPTION OF THE DISTRICT IMPROVEMENTS ..................................... .4
D. PROPERTIES BENEFITING FROM IMPROVEMENTS ..................................... 4
Ill. METHOD OF APPORTIONMENT ...................................................................... 5
A. GENERAL .......................................................................................................... 5
B. BENEFIT ANALYSIS .......................................................................................... 5
C. ASSESSMENT METHODOLOGY ...................................................................... 7
D. MAXIMUM ASSESSMENT RATE ...................................................................... 8
IV. DISTRICT BUDGETS ......................................................................................... 8
A. DESCRIPTION OF BUDGET ITEMS .................................................................. 8
B. BUDGET ............................................................................................................. 9
APPENDIX A -DISTRICT ASSESSMENT DIAGRAM ...................................... , ..... 10
APPENDIX B -2023/2024 ASSESSMENT ROLL ................................................... 12
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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 87-1 ("District"},
formed January 27, 1987. 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
were initially imposed, Article XIIID Section 5 (b) exempts the existing assessment amounts
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(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.
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.
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• 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.
The Assessment Diagram (Appendix A) shows the District boundary and the general location
of District improvements.
B. DETACHMENT PROCEEDINGS
In a separate proceeding undertaken by the City of Poway, on May 21, 2019 the City Council
of the City of Poway conducted a public hearing and ballot proceeding for the formation of
Landscape Maintenance District No. 19-1 ("LMD No. 19-1 ") pursuant to the provisions of the
Landscape and Lighting Act of 1972 and in compliance with the substantive and procedural
requirements of Article XIIID, Section 4 of the California State Constitution and the Proposition
218 Omnibus Implementation Act. In conjunction with the approved formation of LMD No. 19-
1 the City directly reorganized the previously established LMD No. 87-1 by detaching certain
territory (parcels and improvements) from LMD No. 87-1 which are now incorporated in LMD
No. 19-1.
As part of this formation and reorganization, the existing residential development areas within
LMD No. 87-1 (residential territories) remain part of LMD No. 87-1. This residential territory
includes the parcels comprising the Valencia Creek Condominiums located west of Pomerado
Road and north of Scripps Poway Parkway; the single-family residential development area
identified as Map 13542 -Poway TCT No. 88-04R and Map 13364 -Poway TCT No. 88-04R
located west of Pomerado Road and south of Scripps Poway Parkway; and various residential
properties located between Pomerado Road and Creek Road north of Beeler Canyon Road.
The parcels within these residential territories now comprise all the parcels and improvements
of LMD No. 87-1 .
These change proceedings were made to better address the estimated special benefit
improvement costs and proportional special benefits received by each property associated
with the various improvements being provided in the area. These changes did not increase
the amount paid annually by any property owner remaining in LMD No. 87-1 and did not
change the nature or extent of the improvements directly associated with the residential
parcels in LMD No. 87-1, or the maintenance to be provided. The location and extent of the
improvements and revised boundaries of LMD No. 87-1 are shown in the District Diagram
contained in Appendix A of this Report.
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C. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
Facilities to be maintained are defined as landscape improvements associated with annexed
subdivisions that are adjacent to portions of Pomerado Road, Scripps Poway Parkway, and
Treadmill Drive and the entryway side-panels on Stonemill Drive. These improvements
include right-of-way and roadway medians.
Walls and fences adjacent to private property are to be maintained by the adjacent property
owners. The DistricUCity, 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.
Certain improvements listed above provide a shared benefit to properties in the District and
other adjacent properties and are therefore equally funded by the District and other sources
(Landscape Maintenance District 19-1 and/or the General Fund). For a full description of
these shared improvements, please refer to the Landscape Maintenance District 19-1
Engineer's Report. Please also refer to the District Diagram in this report for the location of
these shared improvements.
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 District is within Service Level C for Fiscal Year 2023/2024.
D. 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 Assessment Law and in this Report, shall be assessed to those
properties determined to receive benefit from the District's improvements.
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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 Jots or parcels in proportion to the estimated benefits to be received by each
such Jot 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
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individual improvement element has its own distinct benefits both specific and general. The
special benefits associated with the improvements within the District are as follows:
Special Benefit
The special benefits associated with the landscaping improvements in the District are
specifically:
• Enhanced desirability of properties through association with the improvements;
• Improved aesthetic appeal of properties providing a positive representation of the
area;
• Enhanced adaptation of the urban environment within the natural environment from
adequate green space, open space areas and landscaping;
• Environmental enhancement through improved erosion resistance, dust and debris
control, and fire prevention;
• Increased sense of pride in ownership of property within the District resulting from
well-maintained improvements associated with the properties;
• Reduced criminal activity and property-related crimes (especially vandalism) against
properties in the District through well-maintained surroundings and amenities
including abatement of graffiti; and,
• Enhanced environmental quality of the parcels by moderating temperatures,
providing oxygenation and attenuating noise.
General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be
funded by District assessments and the proximity and relationship to properties to be
assessed, it is evident these improvements have been installed as part of the development of
properties within the District or are improvements that would otherwise be shared by and/or
required for development of those properties. Although the District improvements are located
on public streets or public areas that are typically visible and/or accessible to the general
public, it is evident that the ongoing maintenance of these improvements are only necessary
for the appearance and advantage of the properties within the District that are directly
associated with these improvements (particularly the level of maintenance and servicing) are
not required nor associated with any properties outside the District. It is also evident that: (1)
the maintenance of these improvements and the level of maintenance provided, has a direct
and particular advantage (i.e., special benefit) only to those properties in close proximity to
the improvements, including those developments and properties that are directly accessed
from the streets where the improvements are located; and (2) such maintenance beyond that
which is required to ensure the safety and protection of the general public and property in
general, limits any indirect or incidental benefit that the public at large or properties outside
the District receive from the improvements.
In the absence of a special funding district, these types of improvements would not have been
installed by the City and the City's maintenance of these improvements would, for the most
part, be limited to tree management services necessary to ensure public safety and protection
of property, weed abatement, rodent control, and erosion control services for the various
landscape areas that are provided elsewhere in the City. This basic or baseline level of service
would typically provide for periodic servicing of these areas on an as-needed basis. This
baseline level of service, which is provided elsewhere in the City, would provide for public
safety and essential property protection to avoid negative impacts on adjacent roadways and
vehicles traveling on those roadways and potential property damage. However, this baseline
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level of service results in a far less visually pleasing environment than is created with the
enhanced levels of services associated with the regular landscape maintenance that can be
provided through the District assessments.
On average, the cost to provide this baseline level of service for the District's streetscape
landscape areas is estimated to be approximately $698 per acre (approximately $0.0160 per
square foot) and approximately $417 per acre (approximately $0.0096 per square foot) for
non-streetscape landscape areas, including a five percent (5%) cost factor for City overhead
and administration. While the cost to provide this baseline level of service can increase each
year by the average of the San Diego-Carlsbad Consumer Price Indexes, All Urban
Consumers and Urban Wage Earners and Clerical Workers, this represents an average
decrease of 40 .05% from prior year due to the decrease in total expenditures.
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.
In-Lieu Assessments
Under provisions of City policy, parcels may contribute in-lieu assessments by providing
equivalent maintenance services for District improvements within public rights-of-way 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.
Non-benefiting Parcels
All public and private streets, avenues, lanes, roads, drives, courts, alleys, all public
easements and rights-of-way, 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).
The calculated Fiscal Year 2023/2024 assessments for the residential parcels are proposed
to remain at the Fiscal Year 2020/2021 assessment rate of $210.68 per benefit unit.
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D. MAXIMUM ASSESSMENT RA TE
The approved maximum assessment rates for the District were established and have
remained at $210.68 per benefit unit per year for Rolling Hills Estates, Valencia, Kimball,
Aviano/Bothwell, Rexford, and Dynasty Development. The District currently has no approved
escalation factor for increasing the maximum assessment rates. 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.
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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B. BUDGET
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2023/2024
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2021/2022111 2022/2023121 2023/2024131
EXPENDITURES:
Maintenance S31 ,641 517,064 517,922
Water/power 16,510 10,160 10,174
Administration<◄> 9,769 5,015 4,576
Total Expenditures $57,920 $32,239 $32,672
REVENUES
City General Benefit Contribution Sl0,274 S5,873 S6,031
Assessment Revenue 41 ,083 41 .293 41,293
Interest Revenue 1,300 1,324 1,312
Grant Revenue 0 0 0
Capital Project Closeout 0 0 0
Miscellaneous 0 0 0
Total Revenues $52,657 $48,490 $48,636
DISTRICT STATISTICS:
Total Number of Parcels 210 210 210
Total Parcels Levied 195 196 196
Total Number of Benefit Units 195.00 196.00 196.00
Rate per Benefit Unit $210.68 5210.68 S210.68
OPERATING RESERVE
Beginning Reserve Balance 522,217 S28,960 S16.120
Transfers In/Out (CIP) 12,006 (29,091 ) (15,748)
Reserve Fund Activity (5,263) 16,251 15,964
Estimated Ending Reserve Balance $28,960 $16,120 $16,336
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $79,293 S67.287 $96,378
CIP Transfers In/Out (Operating Reserve) (12,006) 29.091 15,748
CIP Projects 0 0 0
Estimated Ending CIP Reserve Balance $67,287 $96,378 $112,126
<1> Actual Budget
<2> Estimated Budget
<3> Proposed Budget
<4> Includes cost allocation City staff support services.
City of Poway Landscape Maintenance District 87-1 Page 9
June 6, 2023, Item #8
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APPENDIX A -DISTRICT ASSESSMENT DIAGRAM
A District Diagram has been prepared for the District in the format required by the 1972 Act,
a copy of which is provided on the following page and is also available for inspection at the
Special Districts Office of the Public Works Department, during normal business hours.
18 of 25
2023/2024 City of Poway Landscape Maintenance District 87-1 Page 10
June 6, 2023, Item #8
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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" (Appendix B).
20 of 25
2023/2024 City of Poway Landscape Maintenance District 87-1 Page 12
June 6, 2023, Item #8
APPENDIX B
City of Poway
Landscape Maintenance District 87-1
Fiscal Year 2023/2024 Preliminary Roll
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
317-830-05-01
317-830-05-02
317-830-05-03
317-830-05-04
317-830-05-05
317-830-05-06
317-830-05-07
317-830-05-08
317-830-05-09
317-830-05-1 0
317-830-05-11
317-830-05-12
317-830-05-13
317-830-05-14
317-830-05-15
317-830-05-16
317-830-05-17
317-830-05-18
317-830-05-19
317-830-05-20
317-830-06-01
317-830-06-02
317-830-06-03
317-830-06-04
317-830-06-05
317-830-06-06
317-830-06-07
317-830-06-08
317-830-06-09
317-830-06-10
317-830-06-11
317-830-06-12
317-830-06-13
317-830-06-14
317-830-07-01
317-830-07-02
317-830-07-03
317-830-07-04
317-830-07-05
317-830-07-06
317-830-07-07
317-830-07-08
317-830-07-09
317-830-07-10
317-830-07-11
317-830-07-12
317-830-07-13
317-830-07-14
317-830-07-15
317-830-07-16
317-830-08-01
317-830-08-02
317-830-08-03
Willdan Financial Services
21 of 25
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
RESIDENTIAL
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RESIDENTIAL
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RESIDENTIAL
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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 87-1 Preliminary Roll
$210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
Page 1 of 4 June 6, 2023, Item #8
City of Poway
Landscape Maintenance District 87-1
Fiscal Year 2023/2024 Preliminary Roll
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
317-830-08-04
317-830-08-05
317-830-08-06
317-830-08-07
317-830-08-08
317-830-08-09
317-830-08-1 0
320-020-38-00
320-020-39-00
320-020-42-00
320-020-44-00
320-020-45-00
320-020-46-00
320-020-48-00
320-200-01-00
320-200-02-00
320-200-03-00
320-200-04-00
320-200-05-00
320-200-06-00
320-200-07-00
320-200-08-00
320-200-09-00
320-200-10-00
320-200-11-00
320-200-12-00
320-200-13-00
320-200-14-00
320-200-15-00
320-200-16-00
320-200-17-00
320-200-18-00
320-200-19-00
320-200-20-00
320-200-21-00
320-200-22-00
320-200-23-00
320-200-24-00
320-200-25-00
320-200-26-00
320-200-27-00
320-200-28-00
320-200-29-00
320-200-30-00
320-200-31-00
320-200-32-00
320-200-33-00
320-200-34-00
320-200-35-00
320-200-36-00
320-200-37-00
320-200-38-00
320-200-39-00
320-200-40-00
320-200-41-00
Willdan Financial Services
22 of25
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
LMD 87-1 Preliminary Roll
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
210.68
Page 2 of 4 June 6, 2023, Item #8
City of Poway
Landscape Maintenance District 87-1
Fiscal Year 2023/2024 Preliminary Roll
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
320-200-42-00
320-201-01-00
320-201-02-00
320-201-03-00
320-201-04-00
320-201-05-00
320-201-06-00
320-201-07-00
320-201-08-00
320-201-09-00
320-201-10-00
320-201-11-00
320-201-12-00
320-201-13-00
320-201-14-00
320-201-15-00
320-201 -16-00
320-201-17-00
320-201-18-00
320-201-19-00
320-201 -20-00
320-201-21-00
320-201-22-00
320-210-01 -00
320-210-02-00
320-210-03-00
320-210-04-00
320-210-05-00
320-210-06-00
320-210-07-00
320-210-08-00
320-210-09-00
320-210-10-00
320-210-11-00
320-210-12-00
320-210-13-00
320-210-14-00
320-210-15-00
320-210-16-00
320-210-17-00
320-210-18-00
320-210-19-00
320-210-20-00
320-211-01-00
320-211-02-00
320-211-03-00
320-211-04-00
320-211-05-00
320-211-06-00
320-211-07-00
320-211-08-00
320-211-09-00
320-211-10-00
320-211-11-00
320-211-12-00
Willdan Financial Services
23 of25
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
1.0 RESIDENTIAL 210.68
LMD 87-1 Preliminary Roll Page 3 of 4 June 6, 2023, Item #8
City of Poway
Landscape Maintenance District 87-1
Fiscal Year 2023/2024 Preliminary Roll
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
320-211-13-00 1.0 RESIDENTIAL 210.68
320-211-14-00 1.0 RESIDENTIAL 210.68
320-211-15-00 1.0 RESIDENTIAL 210.68
320-211-16-00 1.0 RESIDENTIAL 210.68
320-211-17-00 1.0 RESIDENTIAL 210.68
320-211-18-00 1.0 RESIDENTIAL 210.68
320-212-01-00 1.0 RESIDENTIAL 210.68
320-212-02-00 1.0 RESIDENTIAL 210.68
320-212-03-00 1.0 RESIDENTIAL 210.68
320-212-04-00 1.0 RESIDENTIAL 210.68
320-212-05-00 1.0 RESIDENTIAL 210.68
320-212-06-00 1.0 RESIDENTIAL 210.68
320-212-07-00 1.0 RESIDENTIAL 210.68
320-212-08-00 1.0 RESIDENTIAL 210.68
320-212-09-00 1.0 RESIDENTIAL 210.68
320-212-10-00 1.0 RESIDENTIAL 210.68
320-212-11-00 1.0 RESIDENTIAL 210.68
320-212-12-00 1.0 RESIDENTIAL 210.68
320-212-13-00 1 1.0 RESIDENTIAL 210.68
320-212-14-00 1 1.0 RESIDENTIAL 210.68
320-212-15-00 0 1.0 RESIDENTIAL 210.68
320-212-16-00 1.0 RESIDENTIAL 210.68
320-212-17-00 1 1.0 RESIDENTIAL 210.68
320-212-18-00 0 1.0 RESIDENTIAL 210.68
320-230-01-00 1.0 RESIDENTIAL 210.68
320-230-02-00 1.0 RESIDENTIAL 210.68
320-230-03-00 1.0 RESIDENTIAL 210.68
320-230-04-00 1.0 RESIDENTIAL 210.68
320-230-05-00 1.0 RESIDENTIAL 210.68
320-230-06-00 1.0 RESIDENTIAL 210.68
320-230-07-00 1.0 RESIDENTIAL 210.68
320-230-10-00 1.0 RESIDENTIAL 210.68
320-230-14-00 1.0 RESIDENTIAL 210.68
TOTALS 196.0 $41 ,293.28
TOTAL PARCEL COUNT 196
Willdan Financial Services
24 of25
LMD 87-1 Preliminary Roll Page 4 of 4 June 6, 2023, Item #8
June 6, 2023, Item #8