Item 9 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments; LMD 19-1 for FY 23-24TRACT PROJECT NAME
TTM 88-04R Trident Center
TTM 98-05 Parkway Business Centre Ill
TTM 99-07 Legacy/Toppan
DR 95-13 Watkins Terminals
DR 97-47 Discovery Isle
TTM 00-01 Poway Views, LLC
DR 03-13 Costco/Home Depot
TTM 86-02R Poway Corporate Center
TPM 06-04 Slough Poway 11, LLC
Section 22624 of the Streets and Highways Code requires the City Council to approve an engineer's
report and adopt a resolution of intention, prior to establishing a budget each year. The engineer's
report (Attachment B) outlines the proposed Fiscal Year 2023-24 budget and resulting assessments.
Fiscal Year 2023-24 assessment rate is proposed to increase from the Fiscal Year 2022-23 assessment
rate by 3.0 percent, to $925.77 per benefit unit per year. There are currently 322 commercial parcels
proposed to be assessed within LMD 19-1.
On May 21, 2019, a ballot measure was proposed and passed, to reorganize Landscape Maintenance
District 87-1 (LMD 87-1) by detaching 327 commercial properties and forming a new landscape
maintenance district (LMD 19-1 ). The existing residential development areas within LMD 87-1
remained as LMD 87-1. Certain improvements provide a shared benefit to properties in LMD 19-1,
and other adjacent properties are, therefore, equally funded by the LMD 19-1 and other sources (LMD
87-1 and/or the General Fund). For a full description of these shared improvements, please refer to
the engineer's report.
LMD 19-1 includes a voter-approved inflater which helps revenues keep pace with inflation. Annual
assessment rate increases are capped at 3.0 percent of the annual change in the CPI. Because
projected expenditures are exceeding revenues, an increase of 3.0 percent is requested at this time.
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 LMD 19-1 on a weekly basis.
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 D as added to the California
Constitution. All parcels currently assessed were annexed into LMD 87-1 prior to its reorganization
and formation of LMD 19-1 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.
2 of37 June 6, 2023, Item #9
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. 19-1 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. 19-1 for the purpose of maintaining, servicing,
and operating public landscape facilities located within the territory comprised of said District as
shown in the Engineer's Report, included in the staff report as Attachment B, that is on file in the
Office of the City Clerk, pursuant to the Landscape and Lighting Act of 1972;
WHEREAS, assessments will increase from the Fiscal Year 2022-23 assessment rate of
$898.81 per net acre per year to $925.77, based on a voter-approved inflater cap on the annual
change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers for Parkway
Business Centre I and II, Tech Business Center, Slough Poway II, LLC, Pomerado Business Park
I and II, Trident Center, Discovery Isle, Parkway Business Centre Ill, Legacy/Toppan, Poway
Corporate Center, Poway Views, Watkins Terminals and Costco/Home Depot;
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general
benefit contribution has been calculated as the average General Fund expenditure on a per
square foot basis for the maintenance of landscaped medians and rights-of-way. This general
benefit contribution for Landscape Maintenance District No.19-1 has been calculated to be
$192,943.00;
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. 19-1 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:
4of37 ATTACHMENT A June 6, 2023, Item #9
Tuesday, July 18, 2023, at 7:00 p.m.
Resolution No. 23-
Page 2
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
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 (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:
DI SQUALi Fl ED:
Steve Vaus, Mayor
ATTEST:
Carrie Gallagher, CMC, City Clerk
5 of 37 June 6, 2023, Item #9
TABLE OF CONTENTS
I. OVERVIEW ............................................................................................................. 1
A. INTRODUCTION ..................................................................................................... 1
8. BALLOT PROCEEDINGS ...................................................................................... 2
C. REPORT CONTENT ............................................................................................... 3
II. PLANS AND SPECIF/CATIONS ............................................................................ 5
A. DESCRIPTION OF THE DISTRICT ........................................................................ 5
Ill. METHOD OF APPORTIONMENT .......................................................................... 9
A. LEGISLATIVE AUTHORITY AND PROVISIONS ................................................... 9
8. BENEFIT ANALYSIS ............................................................................................ 10
C. ASSESSMENT METHODOLOGY ........................................................................ 14
IV. ESTIMATE OF COSTS ......................................................................................... 17
A. CALCULATION OF ASSESSMENTS .................................................................. 17
8. DISTRICT BUDGETS AND ASSESSMENTS ...................................................... 17
C. ASSESSMENT RANGE FORMULA ..................................................................... 19
APPENDIX A -DISTRICT ASSESSMENT DIAGRAM ................................................. 20
APPENDIX B -2023/2024 ASSESSMENT ROLL. ....................................................... 22
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l OVERVIEW
A. INTRODUCTION
Pursuant to the provisions of the Landscape and Lighting Act of 1972, being Part 2 of Division
15 of the California Streets and Highways Code, commencing with Section 22500 (the "1972
Act"), and in compliance with the substantive and procedural requirements of Article XIIID,
Section 4 of the California State Constitution (the "California Constitution") and the
Proposition 218 Omnibus Implementation Act (the "Omnibus Act"), being Government Code
section 53750 et seq., the City Council of the City of Poway, County of San Diego, State of
California (the "City"), reorganized the City's previously established Landscape Maintenance
District No. 87-1 ("LMD No. 87-1) by detaching certain territory from LMD No. 87-1 and
forming a new landscape maintenance district. 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 (the "District"), that includes the detached territory and new
parcels. These change proceedings were made to better address the estimated special
benefit improvement costs and proportional special benefits received by each property
associated with the various improvements being provided in the area.
To adequately provide and fund the landscaping improvements, appurtenant facilities and
related expenses within the District, the City Council determined that it is appropriate and in
the public's best interest to form Landscape Maintenance District No. 19-1, and to levy annual
assessments on the County tax rolls for the benefit of properties starting in Fiscal Year
2019/2020 to fund the estimated special benefit improvement costs that are considered
necessary to maintain and service those improvements. The detailed plans and
specifications for the landscaping improvements provided and funded in whole or in part by
the District assessments are on file in the Special Districts Office of the Public Works
Department of the City of Poway and by reference these plans and specifications are made
part of this Report. The improvements provided by the District and the assessments
described herein are made pursuant to the 1972 Act, the provisions of the California
Constitution, and the Omnibus Act; and the District shall incorporate into the District each
parcel that will receive special benefits from those improvements and the maintenance and
servicing thereof.
This Engineer's Report (the "Report") has been prepared pursuant to Chapter 1, Article 4 of
the 1972 Act and the California Constitution, and presented to the City Council for its
consideration and approval of the improvements to be provided within the District and the
levy and collection of the assessments related thereto to fund the special benefit costs and
expenses required to service and maintain the designated improvements within the District
in Fiscal Year 2023/2024. If any section, subsection, sentence, clause, phrase, or portion of
this Report is, for any reason, held to be invalid or unconstitutional by the decision of any
court of competent jurisdiction, such decision shall not affect the validity of the remaining
provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase,
or portion thereof, irrespective of the fact that any one or more sections, subsections,
sentences, clauses, phrases, or portions might subsequently be declared invalid or
unconstitutional.
This Report outlines the District structure, the improvements, and the proposed assessments
to be levied in connection with the special benefits the properties within the District will
receive from the maintenance and servicing of the District improvements. The annual
assessments to be levied on properties within the District will provide a funding source for
the continued operation and maintenance of the landscaping improvements and appurtenant
facilities within the District. The net annual cost to provide the improvements is allocated to
2023/2024
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City of Poway Landscape Maintenance District No. 19-1 Page 1 June 6, 2023, Item #9
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the benefiting properties using a weighted method of apportionment (refer to Assessment
Methodology in Part II, Method of Apportionment) that calculates the proportional special
benefit and assessment for each parcel as compared to other properties that benefit from the
District improvements and services.
The estimated cost of the improvements, maintenance, and servicing, and the proposed
annual assessments budgeted and assessed against properties each fiscal year may
include, but are not limited to, the estimated expenditures for regular annual maintenance
and repair of the landscaping and related facilities; incidental expenditures related to the
operation and administration of the District; the collection of funds for operational reserves;
the collection of funds to support periodic maintenance projects, rehabilitation projects and/or
other capital improvement projects; deficits or surpluses from prior fiscal years; and revenues
from other sources as authorized by the 1972 Act. Each parcel is to be assessed
proportionately for only those improvements, services and expenses for which the parcel will
receive special benefits. After formation of this District, in each subsequent fiscal year, the
City shall establish the District's assessments based on an estimate of the costs to maintain,
operate and service the improvements, including funding needed for capital improvement
projects for that fiscal year and available revenues including fund balances, general benefit
contributions, any additional City contributions, and the assessment limits established herein.
The word "parcel," for the purposes of this Report, refers to an individual property assigned
its own Assessor's Parcel Number ("APN") by the San Diego County Assessor's Office. The
San Diego County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund
Numbers to identify properties to be assessed on the tax roll for the District assessments.
B. BALLOT PROCEEDINGS
Pursuant to the provisions of Article XIIID, Section 4 of the California Constitution and the
Omnibus Act, the City conducted in 2019 a property owner protest ballot proceeding ("Ballot
Proceeding") for the proposed levy of new assessments as described in this Report. In
conjunction with this Ballot Proceeding, the City Council conducted a public hearing to
consider public testimony, comments, and written protests regarding the formation of the
District and the establishment of the proposed assessments. Upon conclusion of the public
hearing, property owner protest ballots were opened and tabulated, which determined that a
majority protest did not exist.
Annually, an annual engineer's report for the District shall be prepared and presented to the
City Council to address any proposed changes to the District, improvements, budget, and
assessments for that fiscal year. The City Council shall annually hold a noticed public hearing
regarding these matters prior to approving and ordering the levy of assessments for the
upcoming fiscal year. The assessments as approved and ordered will be submitted to the
San Diego County Auditor/Controller for inclusion on the property tax roll for each affected
parcel for that fiscal year. Such assessments shall not exceed the annually adjusted
maximum assessments as calculated and authorized herein unless the proposed new or
increased assessments are approved by the property owners in a ballot protest proceeding.
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C. REPORT CONTENT
This Report has been prepared in connection with the annual levy of assessments for
Landscaping and Maintenance District No.19-1 for Fiscal Year 2023/2024, which consists of
five (5) parts:
II -Plans and Specifications:
This section of the Report contains an overall description of the District, and the general
nature, location, and extent of the improvements for which parcels will be assessed. The
assessments as outlined in this Report are based on the local landscaping improvements
and appurtenant facilities within the District that provide special benefits to the properties
therein, including incidental expenses authorized pursuant to the 1972 Act. In conjunction
with the descriptions of the improvements, a visual depiction of the landscape improvement
areas is provided on the District Diagram contained in Part IV of this Report. More detailed
information regarding the specific plans and specifications associated with the District
improvements are on file in the Public Works Department and by reference are made part of
this Report.
Ill -Method of Apportionment
This section provides a discussion of the general and special benefits associated with the
improvements to be provided within the District (Benefit Analysis), which includes a
discussion of the proportional costs of the special benefits and a separation of costs
considered to be of general benefit and therefore not assessed. This section of the Report
also outlines the method of calculating each property's proportional special benefit necessary
to calculate the annual assessments.
IV -Estimate of Costs
This section of the Report contains an estimate of the total annual costs to install, operate,
maintain, and service the local landscaping improvements and appurtenant facilities within
the District. The estimated annual expenses (budget) includes an estimate of the
maintenance costs and incidental expenses (as defined in the 1972 Act) including, but not
limited to: labor, materials, utilities, equipment, and administration expenses as well as the
collection of other appropriate funding authorized by the 1972 Act and deemed necessary to
fully support the improvements. Those improvements and/or costs determined to be of
general benefit shall be funded by a City contribution and are excluded from the amount to
be assessed as special benefit. The resulting maximum assessment rate per equivalent
benefit unit (the "Maximum Assessment Rate Per EBU") identified in the budget establishes
the maximum assessment rate as of Fiscal Year 2023/2024 and this maximum assessment
rate shall be adjusted annually by an inflationary adjustment (Assessment Range Formula),
which is also described in this section of the Report.
While not shown as a budgeted expenditure at this time, the City Council, at its discretion,
may in the future provide a temporary advance (loan) to the District to expedite various capital
improvement projects within the District (i.e., repair and rehabilitation of the improvements).
Such loans shall be limited to funding that complies with the provisions of California State
law and shall be paid back to the City through the annual assessments and available funds
collected for CIP and Rehabilitation Funding and/or Operational Reserves. Ultimately, City
staff shall make the determination of which improvements, and the extent of the services and
activities that shall be provided based on available revenues.
2023/2024
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Appendix A -District Assessment Diagram
This section of the Report contains a diagram showing the boundaries of the District for Fiscal
Year 2023/2024 which incorporates each of the parcels that receives special benefits from
the District improvements. This diagram also provides a visual depiction of the location of the
improvements to be maintained. The lines and dimensions of each lot, parcel, and
subdivision of land contained in this diagram are inclusive of all parcels listed in "Part V -
Assessment Roll" of this Report and the corresponding County Assessor's Parcel Maps for
said parcels as they existed at the time this Report was prepared and shall include all
subsequent subdivisions, lot-line adjustments, or parcel changes therein. Reference is
hereby made to the San Diego County Assessor's maps for a detailed description of the lines
and dimensions of each lot and parcel of land within the District.
Appendix B -2023/2024 Assessment Roll
A listing of all Assessor Parcel Numbers of the properties within the District and each parcel's
corresponding Fiscal Year 2023/2024 assessment amount proposed to be levied and
collected for Fiscal Year 2023/2024 ("Assessment FY 2023/2024"). The proposed
assessment amounts to be levied and collected for Fiscal Year 2023/2024 for each parcel is
based on the parcel's calculated proportional special benefit as outlined in the Method of
Apportionment (Part II of this Report) and the annual assessment rate established by the
budget provided in the Estimate of Costs (Part Ill of this Report). Due to the number of parcels
within the District, the Assessment Roll shall be filed electronically with the City Clerk rather
than displayed in this Report and by reference the listing of the Assessor's Parcel Numbers
and the corresponding assessment amounts contained in that electronic file are made part
of this Report.
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fl PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The District is within the City of Poway in the southern region of the City, comprised of the
non-residential and vacant properties generally located north of Beeler Canyon Road and
the City limits, east of Old Pomerado Road and the City limits, west of Sycamore Canyon
Road. The territory within the District consists of the lots or parcels of land shown on the
Assessment Diagram contained herein in "Part IV -District Diagram" of this Report which is
inclusive of all parcels listed in "Part V -Assessment Roll" of this Report and the
corresponding County Assessor's Parcel Maps for said parcels as they existed at the time
this Report was prepared. The parcels within the District include all or a portion of the parcels
identified on the following San Diego County Assessor's Parcel Maps:
Book 317 Pages 22, 27, 28, and 81;
Book 320 Pages 01, 20, and 22; and
Book 323 Pages 09, 48 and 50
Description of the Improvements
As authorized by the 1972 Act, the proposed improvements to be provided by the District
incorporate local landscaping improvements and appurtenant facilities that are maintained
and serviced for the benefit of real property within the District. The various improvements to
be maintained by the District have been installed in connection with the development of
properties for the benefit of those properties, and/or proportionately shared with nearby
adjacent developments, or were otherwise considered necessary or required for the
development of properties within the District to their full and best use and/or the adjacent
developments that proportionately benefit and share those improvements. The work to be
performed within the District may include, but is not limited to (as applicable), the personnel;
materials; equipment; electricity; water; contract services; maintenance, repair and
rehabilitation of the improvements; and incidental expenses required to operate the District
and provide the improvements and services. The annual assessments to be levied on
properties within the District provide a source of funding to support the continued operation
and maintenance of these improvements that provide a particular and distinct benefit (special
benefit) to those properties. Each parcel shall be assessed proportionately for only those
improvements, services, and expenses for which the parcel receives special benefits.
The landscape improvements to be funded by the District assessments may include, but are
not limited to: turf; ground cover; shrubs and plants; areas of natural vegetation; trees;
irrigation systems; specific masonry walls, including sound walls and retaining walls;
monuments; hardscapes; and other related appurtenant facilities within the District that have
been dedicated to the City for maintenance, including, but are not limited to:
2023/2024
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• median island landscaping and hardscape improvements within the District;
• designated streetscape side-panel landscaping adjacent to the streets and
properties within the District, including parkways, slopes and entryways; and
• designated non-street landscaping and/or vegetation management areas, including,
but not limited to, open space areas, greenbelts, and landscaping located adjacent
to the properties within the District.
City of Poway Landscape Maintenance District No. 19-1 Page 5 June 6, 2023, Item #9
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The improvements within this District provide direct advantages to the parcels in the District
(i.e., special benefits) that affect the assessed parcels in a way that is particular and distinct
from their effect on other parcels and that real property in general and the public at large do
not share. The parcels are proportionately assessed, in whole or in part, for the special
benefits they receive from the improvements. The improvement plans and specifications for
the District are on file in the Office of Public Works of the City of Poway and by reference
these improvement plans, and specifications are made part of this Report. The parcels within
District are proportionately assessed, in whole or in part, for the special benefits they receive
from the overall landscape improvements within the District, including, but not limited to,
landscape areas on and around Pomerado Road, Community Road , Stowe Drive, Scripps
Poway Parkway, Treadwell Drive, and Creek Road. The landscape improvements are
dispersed throughout the District in immediate proximity to each of the assessed parcels and
are generally summarized by the following:
2023/2024
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• 34,462 square feet of streetscape landscaping located on the east side of Pomerado
Road from Stowe Drive to approximately 730 feet north of Stowe Drive.
• 7,024 square feet of landscaped median and 1,959 square feet of hardscaped
median on Pomerado Road north of Stowe Drive. These improvements provide a
shared benefit to properties on both sides of Pomerado Road and are therefore
equally funded by the District and another revenue sources (General Fund and/or
LMD No. 87-1).
• 120,224 square feet of streetscape landscaping located on the east side of
Pomerado Road between Stowe Drive and Scripps Poway Parkway.
• 30,168 square feet of landscaped median and 2,853 square feet of hardscaped
median located on Pomerado Road between Stowe Drive and Scripps Poway
Parkway. These median improvements provide a shared benefit to properties on the
west side of Pomerado Road and are therefore equally funded by the District and
other revenue sources (General Fund and/or LMD No. 87-1).
• 7,932 square feet of streetscape landscaping located on the south side of Scripps
Poway Parkway between the western City limit and Pomerado Road (that portion
adjacent to the District parcels). The remaining 199,333 square feet of landscaping
on the south side of Scripps Poway Parkway between the western City limit and
Pomerado Road is not part of LMD No. 19-1 and not assessed).
• 11,362 square feet of landscaped median and 1,366 square feet of hardscaped
median located on Scripps Poway Parkway between the western City limit and
Pomerado Road. These median improvements provide a shared benefit to
properties on both sides of Pomerado Road and are therefore equally funded by the
District and other revenue sources (General Fund and/or LMD No. 87-1).
• 39,687 square feet of streetscape landscaping located on the south side of
Treadwell Drive between Pomerado Road and 828 feet west of Pomerado Road.
These landscape improvements provide a shared benefit to properties in the District
and the residential development south of Treadwell Drive (LMD No. 87-1) and are
therefore equally funded by the District and LMD No. 87-1).
• 5,704 square feet of landscaped median and 1,657 square feet of hardscaped
median area located on Pomerado Road between Treadwell Drive and the southern
City limits. These median improvements provide a shared benefit to properties on
both sides of Pomerado Road and are therefore equally funded by the District and
other revenue sources (General Fund and/or LMD No. 87-1).
City of Poway Landscape Maintenance District No. 19-1 Page 6 June 6, 2023, Item #9
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• 48,785 square feet of streetscape located on the west and east sides of Pomerado
Road between Scripps Poway Parkway and Treadwell Drive.
• 3,675 square feet of landscaped median and 1,971 square feet of hardscaped
median on Pomerado Road between Scripps Poway Parkway and Treadwell Drive.
• 16,528 square feet of streetscape landscaping located on the north side of Creek
Road between Pomerado Road and 345 feet east of Pomerado Road.
• 954,945 square feet of streetscape landscaping located on the north and south side
of Scripps Poway Parkway between Pomerado Road and Kirkham Road.
• 52,151 square feet of landscaped median and 1,654 square feet of hardscaped
median on Scripps Poway Parkway between Pomerado Road and Kirkham Road.
• 133,059 square feet of streetscape landscaping located on the north and south sides
of Scripps Poway Parkway between Kirkham Road and Community Road.
• 11,630 square feet of landscaped median and 4,835 square feet of hardscaped
median on Scripps Poway Parkway between Kirkham Road and Community Road.
• 24,247 square feet of streetscape landscaping located on the east and west sides
of Community Road between Scripps Poway Parkway and Gregg Street.
• 288,761 streetscape landscaping located on the north and south sides of Scripps
Poway Parkway between Community Road and Parkway Centre Drive.
• 31,701 square feet of landscaped median and 25,834 square feet of hardscaped
median on Scripps Poway Parkway between Community Road and Parkway Centre
Drive.
• 159,212 square feet of streetscape located on the north and south sides of Scripps
Poway Parkway between Parkway Centre Drive and Stowe Drive.
• 23,355 square feet of landscaped median and 19,951 square feet of hardscaped
median on Scripps Poway Parkway between Parkway Centre Drive and Stowe
Drive.
• 18,394 square feet of streetscape landscaping located on the west side of Stowe
Drive between Scripps Poway Parkway and Kirkham Road.
• 138,966 square feet of streetscape landscaping located on the north and south sides
of Scripps Poway Parkway between Stowe Drive and Danielson Street.
• 31,146 square feet of landscaped median and 26,746 square feet of hardscaped
median on Scripps Poway Parkway between Stowe Drive and Danielson Street.
• 36,176 square feet of streetscape landscaping located on the north and south sides
of Scripps Poway Parkway between Danielson Street and 2,000 feet east of
Danielson Street.
• 31,146 square feet of landscaped median and 26,746 square feet of hardscaped
median on Scripps Poway Parkway between Danielson Street and 2,000 feet east
of Danielson Street.
• 8,248 square feet of streetscape landscaping located on the west side of Stowe
Drive between Danielson Street and Scripps Poway Parkway.
• 29,242 square feet of streetscape landscaping located on the south side of Stowe
Drive between Crosthwaite Circle East and Danielson Street.
City of Poway Landscape Maintenance District No. 19-1 Page 7 June 6, 2023, Item #9
2023/2024
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• 15,662 square feet of streetscape landscaping located on the north and south sides
of Stowe Drive between Parkway Centre Drive and Crosthwaite Circle East.
• 87,089 square feet of streetscape located on the north and south sides of Stowe
Drive between Crosthwaite Circle West and Parkway Centre Drive.
• 121,596 square feet of streetscape landscaping located on the south side of Stowe
Drive between Mclvers Court and Crosthwaite Circle West.
• 77, 176 square feet of streets cape landscaping located on the north and south sides
of Stowe Drive between Community Road and Mclvers Court.
• 2,362 square feet of hardscaped median on Community Road between Danielson
Street and Scripps Poway Parkway.
• 80,993 square feet of streetscape landscaping located on the east and west sides
of Community Road between Stowe Drive and Danielson Street.
• 3,925 square feet of landscaped median and 2,270 square feet of hardscaped
median on Community Road between Stowe Drive and Danielson Street.
• 78,347 square feet of streetscape landscaping located on the north and south sides
of Stowe Drive between Brookprinter Place and Community Road.
• 6,518 square feet of streetscape landscaping located on the north side of Stowe
Drive between Kirkham Road and Brookprinter Place.
• 588, 134 square feet of streetscape landscaping located on the east and west sides
of Community Road between Metate Lane and Stowe Drive.
• 25,082 square feet of landscaped median and 1,365 square feet of hardscaped
median on Community Road between Metate Lane and Stowe Drive.
• 186,055 square feet of streetscape landscaping located on the east side of
Community Road from 900 feet north of Metate Lane to Metate Lane.
• 29, 161 square feet of streetscape landscaping located on the south side of Metate
Lane from 670 feet west of Community Road to Community Road.
• 648,074 square feet of streetscape landscaping located on the north and south sides
of Stowe Drive between Pomerado Road and Lavelli Way.
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Ill METHOD OF APPORTIONMENT
A. LEGISLATIVE AUTHORITY AND PROVISIONS
1972 Act
The 1972 Act permits the establishment of assessment districts by agencies for the purpose
of providing certain public improvements, including the acquisition, construction, installation
and servicing of landscaping and lighting improvements and related facilities. The 1972 Act
requires that the cost of these improvements be levied according to benefit rather than
assessed value:
Section 22573 defines the net amount to be assessed as follows:
"The net amount to be assessed upon lands within an assessment district may be
apportioned by any formula or method which fairly distributes the net amount among all
assessable lots or parcels in proportion to the estimated benefits to be received by each such
lot or parcel from the improvements."
Section 22531 defines "maintain" or "maintenance" as follows:
"Maintain" or "maintenance" means the furnishing of services and materials for the ordinary
and usual maintenance, operation, and servicing of any improvement, including: (a) Repair,
removal, or replacement of all or any part of any improvement. (b) Providing for the life,
growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying,
fertilizing, or treating for disease or injury. (c) The removal of trimmings, rubbish, debris, and
other solid waste. (d) The cleaning, sandblasting, and painting of walls and other
improvements to remove or cover graffiti.
Section 22538 defines "service" or "servicing" as follows:
"Service" or "servicing" means the furnishing of: (a) Electric current or energy, gas, or other
illuminating agent for any public lighting facilities or for the lighting or operation of any other
improvements. (b) Water for the irrigation of any landscaping, the operation of any fountains,
or the maintenance of any other improvements.
The formulas used for calculating assessments as established herein reflect the composition
of parcels within the District and the improvements and activities to be provided, and have
been designed to fairly apportion the cost of providing those improvements based on a
determination of the proportional special benefits to each parcel, consistent with the
requirements of the 1972 Act and the provisions of Article XIII D of the California Constitution.
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California Constitution
The costs to operate and maintain the District improvements are identified and allocated to
properties within the District based on the special benefits conferred. The improvements
provided and for which properties are to be assessed are identified as local landscaping
improvements and related amenities that were installed in connection with the development
of the properties and/or would otherwise be required for the development of properties within
the District. The District assessments and method of apportionment are based on the premise
that these improvements would otherwise not have been installed and maintained by the
City. The types of improvements and level of maintenance of the improvements are greater
than what the City otherwise installs, maintains, and funds elsewhere in the City.
Article XIII D Section 2(d) defines District as follows:
"District means an area determined by an agency to contain all parcels which will receive a
special benefit from a proposed public improvement or property-related service";
Article XIII D Section 2(i) defines Special Benefit as follows:
"Special benefit" means a particular and distinct benefit over and above general benefits
conferred on real property located in the district or to the public at large. General
enhancement of property value does not constitute "special benefit."
Article XIII D Section 4(a) defines proportional special benefit assessments as follows:
"An agency which proposes to levy an assessment shall identify all parcels which will have a
special benefit conferred upon them and upon which an assessment will be imposed. The
proportionate special benefit derived by each identified parcel shall be determined in
relationship to the entirety of the capital cost of a public improvement, the maintenance and
operation expenses of a public improvement, or the cost of the property related service being
provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost
of the proportional special benefit conferred on that parcel."
B. BENEFIT ANALYSIS
The improvements provided by this District and for which properties will be assessed have
been identified as necessary, desired, and/or required for the orderly development of the
properties within the District to their full potential, consistent with the development plans and
applicable portions of the City's General Plan.
Special Benefits
The ongoing maintenance of landscaped areas within the District provides aesthetic benefits
to the properties within the District and is intended to provide a more pleasant environment
to walk, drive, and work. The primary function of these improvements and related amenities
is to serve as an aesthetically pleasing enhancement and green space for the benefit of the
immediately surrounding commercial properties and developments for which the
improvements were constructed and installed, and/or were facilitated by the development or
potential development of properties within the District. These improvements are an integral
part of the physical environment associated with the parcels in the District and while some of
these improvements may in part be visible to properties outside the District, collectively, if
these improvements are not properly maintained, it is the parcels within the District that would
be aesthetically burdened. Additionally, these landscape improvements provide visually
pleasing open space areas and green spaces that serve as an extension of the physical
attributes of the parcels assessed, such as privately maintained landscape areas, and to
some extent may also provide a greater opportunity for recreation as well as serving as a
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physical buffer and/or sound reduction buffer between the roadways and the properties in
the District. Thus, the maintenance of these landscaped improvements provides advantages
and benefits to the assessed properties that affect the assessed parcels in a way that is
particular and distinct from their effect on other parcels and that real property in general and
the public at large do not share.
Collectively these landscaping improvements and related amenities enhance the overall use,
presentation, enjoyment, recreational access, and marketability of the properties, and ensure
the long-term cost-efficiency of services that are obtained through the City provided
maintenance (economy of scale).
General Benefit
Calculated (Direct) General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to
be funded by District assessments and the proximity and relationship to properties to be
assessed, it is evident these improvements have been installed as part of the development
of properties within the District or are improvements that would otherwise be shared by and/or
required for development of those properties. Although the District improvements are located
on public streets or public areas that are typically visible and/or accessible to the general
public, it is evident that the ongoing maintenance of these improvements are only necessary
for the appearance and advantage of the properties within the District that are directly
associated with these improvements (particularly the level of maintenance and servicing) are
not required nor associated with any properties outside the District. It is also evident that: (1)
the maintenance of these improvements and the level of maintenance provided, has a direct
and particular advantage (i.e., special benefit) only to those properties in close proximity to
the improvements, including those developments and properties that are directly accessed
from the streets where the improvements are located; and (2) such maintenance beyond that
which is required to ensure the safety and protection of the general public and property in
general, limits any indirect or incidental benefit that the public at large or properties outside
the District receive from the improvements.
In the absence of a special funding district, these types of improvements would not have
been installed by the City and the City's maintenance of these improvements would, for the
most part, be limited to tree management services necessary to ensure public safety and
protection of property, weed abatement, rodent control, and erosion control services for the
various landscape areas that are provided elsewhere in the City. This basic or baseline level
of service would typically provide for periodic servicing of these areas on an as-needed basis.
This baseline level of service, which is provided elsewhere in the City, would provide for
public safety and essential property protection to avoid negative impacts on adjacent
roadways and vehicles traveling on those roadways and potential property damage.
However, this baseline level of service results in a far less visually pleasing environment than
is created with the enhanced levels of services associated with the regular landscape
maintenance that can be provided through the District assessments.
On average, the cost to provide this baseline level of service for the District's streetscape
landscape areas is estimated to be approximately $1,327 per acre (approximately $0.0298
per square foot) and approximately $794 per acre (approximately $0.0178 per square foot)
for non-streetscape landscape areas, including a five percent (5%) cost factor for City
overhead and administration.
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Indirect (Incidental) General Benefits
In addition to the general benefit identified above, it is recognized that there are indirect or
incidental general benefits to properties within the District as well as the general public that
are associated with regular landscape maintenance services, including:
• Minimization of dust and debris; and
• Decreased potential water runoff from both properties and the landscaped areas.
Although these types of benefits might best be characterized as indirect consequences of
the special benefits of the landscape maintenance provided to assessed parcels, for the
purposes of calculating proportional benefits, we assume these types of benefits to be
general benefits. It is apparent that trees, shrubs, plants, and other vegetation and
groundcover reduce dust, debris, and potential water runoff that might otherwise occur if such
landscape improvements did not exist. However, it is also recognized that with the regular
maintenance of the landscape improvements, and the effort and cost to monitor and address
these issues, are reduced to isolated areas and/or less frequent servicing, and these
activities, generally represent less than two percent (2%) of the overall landscape
maintenance costs. While conservatively we estimate that the costs associated with these
indirect and incidental benefits typically are less than two percent (2%) of the annual
maintenance expenditures for the landscaping improvements, for budgeting purposes and
establishment of the annual assessments, four percent (4%) the budgeted maintenance
expenditures for the landscaping will be deducted from the annual expenses as a general
benefit expense.
Likewise, it is recognized that the arterial streets within the District are routinely traveled by
the general public and other property owners within the City. While the landscape
improvements along these arterial streets do not provide a special benefit to properties
outside the District, these particular improvements inherently reflect the overall aesthetic
appearance of that region of the City and the City as a whole and therefore, to some extent
provide some measure of indirect general benefit to other properties in the City and the public
at large. It is estimated that the overall arterial landscape improvements in this District
(located on Scripps Poway Parkway, Community Road, and Pomerado Road) represent
approximately twenty percent (20%) of the overall landscaping maintained by the City on its
arterial streets and main thoroughfares. While much of the traffic on these arterials and main
thoroughfares within the District, including Stowe Drive, tend to be regional in nature, largely
serving the properties in the immediate area that are directly accessed by those streets, it is
also recognized that Scripps Poway Parkway, Community Road, and Pomerado Road each
extend beyond the District boundaries to areas outside the City as well as other regions of
the City. Travelers to these other areas and properties will typically utilize multiple segments
of the City's arterial streets with landscaping improvements which may be funded by various
revenue sources including other districts. Likewise, the owners, business, and customers
associated with the parcels within this District also travel those arterial streets outside the
District which have landscaping funded by other sources.
In reviewing available traffic data posted by the San Diego Association of Governments
("SANDAG"), it is estimated that Scripps Poway Parkway, Community Road, Pomerado
Road and Stowe Drive within the District boundaries account for approximately thirty-eight
percent (38%) of the total Average Daily Vehicular Trips (ADT) associated with the City's
arterial street segments, including, Espola Road, Camino Del Norte/Twin Peaks, Community
Road, Ted Williams Parkway, Pomerado Road, Scripps Poway Parkway, and Stowe Drive,
and also account for only about 23% of the total ADT when the street segments between the
City and Interstate 15 (San Diego Streets) are included in the counts. Further evaluation of
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the SAN DAG traffic data indicates that Scripps Poway Parkway and Pomerado Road are two
of the highest traveled arterial streets in the City, and together within the boundaries of the
District these two streets, represent approximately twenty-seven percent (27%) of the total
City arterial ADT count (Scripps Poway Parkway-21 % and Pomerado Road-6%). However,
the data also indicates that only 25% of the total ADT on Pomerado Road is within the District
and the ADT counts along the various segments are fairly consistent with the full length of
Pomerado Road. This consistency in the ADT counts suggests that much of the vehicular
traffic on Pomerado Road is local property generated rather than pass-through traffic.
Similarly, on Scripps Poway Parkway, the ADT count east of Community Road to the City
limits diminishes dramatically from the ADT count west of Community Road to Pomerado
Road (a 42% reduction}, and the ADT count east of Community Road represents
approximately twenty-three percent (23%) of the ADT on Scripps Poway Parkway and
thirteen percent (13%) of the total ADT within the District.
Based on the preceding facts and observations, we have determined that approximately
thirteen percent (13%) of the cost to maintain the arterial landscape improvements within the
District would be considered indirect and incidental benefit (i.e., general benefit) costs and
not assessed to properties in the District. This percentage is based on the combined
consideration of the area being maintained and the overall traffic volume, plus pass-through
traffic:
• Approximately twenty percent (20%) of the overall landscaping maintained by the
City on its arterial streets and main thoroughfares is within the District and the arterial
streets in the District represent approximately thirty-eight percent (38%) of the City's
total ADT on its arterial street segments. (20% x 38% = 7.6% of the proportional
landscape area and traffic volume).
• Approximately twenty-one percent (21%) of the overall ADT identified for the City's
arterial street segments are associated with Scripps Poway Parkway which passes
through the City limits on both the east and west sides of the City and it is estimated
that twenty-three percent (23%) of those trips are attributable to pass-through traffic.
(21 % x 23 % = 4.83% through traffic).
The combination of the ratio of maintained area to traffic volume and the ratio of through-
traffic to overall traffic volume, (7.60% + 4.83% = 12.43%) provides a reasonable estimate of
the indirect and incidental benefit (i.e., general benefit) associated with the arterial landscape
improvements within the District and are not assessed.
Therefore, in addition to the four percent indirect or incidental general benefit costs identified
previously, the City will contribute an additional thirteen percent (13%) of the annual
maintenance expenditures associated with the arterial landscape improvements.
The quantified baseline general benefit costs and the indirect/incidental general benefit costs
identified above shall be excluded (i.e., separated) from the special benefit assessment
funding and not assessed to the parcels within the District. The total calculated general
benefit cost for the landscaping improvements is approximately $201,468 based on the
current District improvements. As with many maintenance costs, General Benefit Costs may
be impacted by inflation in subsequent fiscal years, and the General Benefit Costs contributions
may be adjusted for inflation accordingly.
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C. ASSESSMENT METHODOLOGY
The City shall annually levy and collect special benefit assessments to fund the operation,
maintenance and servicing of the improvements that provide special benefits to parcels
within the District. The estimated annual cost to operate, maintain, and service the District
improvements for Fiscal Year 2023/2024 are identified in the budget section of this Report
(Part Ill of this Report).
To calculate and identify the proportional special benefits received by each parcel and
ultimately each parcel's proportionate share of the improvement costs, it is necessary to
consider not only the improvements and services to be provided, but the relationship each
parcel has to those improvements as compared to other parcels in the District.
Article XIIID Section 4(a) reads in part:
" ... The proportionate special benefit derived by each identified parcel shall be determined in
relationship to the entirety of the capital cost of a public improvement or the maintenance and
operation expenses of a public improvement or for the cost of the property related service
being provided. No assessment shall be imposed on any parcel which exceeds the
reasonable cost of the proportional special benefit conferred on that parcel."
Landscaping improvements like most public improvements, provide varying degrees of
benefit (whether they be general or special) based largely on the nature and extent of such
improvements, and the location of the improvements in relationship to properties associated
with those improvements. To establish the proportional special benefit and ultimately the
assessment obligation for each parcel, these factors need to be addressed and formulated
in the method of apportionment by the specific use of the property and characteristics that
reflect each parcel's proportional special benefit as compared to other properties that benefit
from those same improvements.
The method of apportionment (method of assessment) developed for this District is based
on the premise that each property to be assessed receives a particular and distinct benefit
(special benefit) from the improvements, services and facilities to be financed by the District
assessments. To proportionately assess the special benefits, it is necessary to calculate
each property's relative share of the special benefits conferred by the funded improvements
and services. The Equivalent Benefit Unit (EBU) method of assessment apportionment is
utilized in this District and establishes a basic unit of benefit (base value) and then calculates
the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit.
This EBU method of apportioning special benefits is typically seen as the most appropriate
and equitable assessment methodology for districts formed under the 1972 Act, as the
special benefits conferred on each parcel from the improvements are apportioned as a
function of comparable property characteristics. The base value and assessment formula
utilized in other districts may be different but is typically established to reflect the
improvements and properties that specially benefit from those improvements utilizing
property characteristics that may include, but are not limited to, the type of development
(property land use), property's development status, the proximity of the property to the
improvements, and size of the property (acreage or units).
For the purposes of this Engineer's Report, an EBU is the quantum of special benefit derived
from the various improvements by one acre of a developed non-residential parcel. The
acreage associated with developed non-residential parcels has been selected as the basic
value for calculation of assessments since developed non-residential land use represents
approximately 81 % of the acreage of the benefiting parcels in the District. Thus, the
"benchmark" property (1.0 acres of developed non-residential property) derives one EBU of
special benefit and is assigned 1.00 EBU.
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The following outlines the land use classifications that are associated with or may be
associated with the parcels in the District and the proportional EBUs established for those
land use classifications.
Land Use Classifications
Non-Res idential Developed --This land use is defined as a parcel that has been developed
with a non-residential use, including, but not limited to, both publicly-owned and privately-
owned commercial retail or service, office or professional service, hotel or motel,
manufacturing, warehousing, parking lot, and/or institutional facilities, including hospitals or
other medical facilities, private schools or education centers, and churches or other non-profit
organizations. As previously noted, one acre of a developed non-residential parcel has been
selected as the basic value for calculation of assessments and is assigned 1.00 EBU per
acre or portion thereof. Therefore, the EBU assigned to each developed non-residential
property is established by multiplying the parcel's applied acreage by 1.0 EBU per acre (e.g.,
a developed non-residential parcel of 4.25-acres would be assigned 4.25 EBU, 4.25 acres x
1.0 EBU/acre = 4.25 EBU).
Vacant Undeveloped Property --This land use classification includes undeveloped
properties that are identified as parcels with no development but have the potential to be
developed. Although it is recognized that most of the improvements within the District have
been constructed and accepted for maintenance in large part as a direct result of the
development of the properties within the District and these developments clearly receive
particular and distinct benefits (direct special benefits) from those improvements, it is also
recognized that the various improvements within the District are considered improvements
shared by multiple developments or parcels within a specific area of the City rather than being
specifically associated with an individual parcel. Collectively the various improvements were
installed and constructed as part of the overall development of properties within the District
to their full and best use, including vacant undeveloped properties in the vicinity of those
improvements. However, it is also recognized that in part the aesthetic benefits of the District
improvements to properties in the District are related to the use of those properties (people
related) and undeveloped properties have less immediate utilization of those improvements.
Therefore, parcels identified as Vacant Undeveloped Property, up to 20 acres shall be
assigned a proportional EBU that is 50% of that assigned to developed properties, which is
0.50 EBU per acre (50% of the 1.0 EBU per acre assigned to Developed Non-Residential
properties) up to a maximum of 10.00 EBU. Once a vacant undeveloped property is
developed it will be classified as non-residential development.
Exempt Properties --Within most districts, there are lots or parcels of land that because of
their size, the nature of their use, and/or the types of improvements being maintained by a
district, do not receive a special benefit from the improvements (i.e., are exempt from
assessment). These parcels may include, but are not limited to, public streets and other
roadways (typically not assigned an APN by the County); dedicated public easements, public
rights-of-way, or utility rights-of-way; common areas, bifurcated lots; sliver parcels or any
other parcel that has little or no assessed value and cannot be developed independently;
parcels that are part of the improvements being maintained by the District and/or public
property that provides substantially similar landscape improvements for the benefit of parcels
in the District or the public at large, such as parks and dedicated open space areas. These
types of parcels are considered to receive no special benefit from the improvements and are
therefore exempted from assessment and are assigned 0.00 EBU.
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Special Case Parcels --In many landscaping and lighting districts (particularly districts that
have a wide range of land uses, multiple developments, and/or diversity in the location and
type of improvements) there may be one or more parcels to be assessed that the standard
land use classifications and proportionality identified above do not accurately identify the use
and special benefits received from the improvements. Properties that are typically classified
as Special Case Parcels usually involve partial or mixed use development of the property or
development restrictions whether those restrictions are temporary or permanent and affect
the properties proportional special benefits. Examples of such restrictions may include
situations where only a portion of the parcel's total acreage is or can be developed. In such
a case, the net acreage of the parcel that is utilized, rather than the gross acreage of the
parcel, may be applied to calculate the parcel's proportional special benefit. Each such parcel
shall be addressed on a case-by-case basis by the Assessment Engineer. The EBU assigned
to such parcels shall be based on the specific issues related to that parcel and its proportional
special benefit compared to other properties that receive special benefits from the
improvements.
Two parcels within the District are designated as Special Case Parcels.
Equivalent Benefit Un it Summary
A summary of the applied Equivalent Benefit Units (EBUs) described above for the various
land use classifications within the District is shown in the following table:
Assessment
Assessment Land Use Method x BU = Equivalent Benefit Unit Calculation
Non-Residential De..eloped Units X 1.00 = 1.00 EBU per Acre
Vacant Unde..eloped Units X 0.50 = 0.50 EBU per Acre (Maximum 20 Acres and 10.0 EBU)
Exempt Acreage X 0.00 = 0.00 EBU per Acre
Special Case Parcel X Varied= Varied EBU per Parcel
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IV. ESTIMATE OF COSTS
A. CALCULATION OF ASSESSMENTS
An assessment amount per Equivalent Benefit Unit (Assessment per EBU) is calculated by:
Taking the "Total Annual Expenses" (Total budgeted costs) and subtracting the "Total
General Benefit Expenses" (Landscaping General Benefit Expenses), to establish the "Total
Special Benefit Expenses";
Total Annual Expenses -General Benefit Expenses = Special Benefit Expenses
To the resulting "Special Benefit Expenses", various "Funding Adjustments" may be applied
that may include, but are not limited to:
• "Reserve Fund Transfer/Deduction", represents an amount of available existing funds
from the "Operational Reserve Fund Balances" being applied to pay a portion of the
Special Benefit Expenses for the fiscal year.
• "Additional City Funding", represents an adjustment that is typically used to address any
funding gap between the amount budgeted to provide the improvements and services
("Special Benefit Expenses"); and the amount that will be collected through the
assessments. This funding may be addressed by an additional City contribution or loan
from the City which is intended to be recovered in future fiscal years.
These adjustments to the Special Benefit Expenses result in the net special benefit amount
to be assessed "Balance to Levy";
Special Benefit Expenses -Funding Adjustments = Balance to Levy
The amount identified as the "Balance to Levy" is divided by the total number of EBUs of
parcels that receive special benefits to establish the Assessment Rate ("Assessment Per
EBU"). This Assessment Rate is then applied back to each parcel's individual EBU to
calculate the parcel's proportionate special benefits and assessment amount for the
improvements.
Balance to Levy/ Total EBU = Assessment Per EBU (Assessment Rate)
Assessment Per EBU x Parcel EBU = Parcel Assessment Amount
Note: The maximum assessments outlined in this Report are intended to fully support the
expenses identified as "Special Benefit Expenses". Consequently, there are no "Funding
Adjustments" reflected in the budgets establishing the maximum assessment rates, and
therefore, the "Balance to Levy" is equal to the total "Special Benefit Expenses".
B. DISTRICT BUDGETS AND ASSESSMENTS
The budget and assessment rates outlined on the following page are based on the City's
estimate of the expenses and related funding necessary for the operation, maintenance and
servicing of the District improvements as identified in Part I of this Report.
The proposed assessment rate to be applied for the calculation of the parcel assessments
to be levied and collected for Fiscal Year 2023/2024 is identified in the budget as the
"Assessment Per EBU". Reference is hereby made to the assessment roll included herein as
Part V for the individual assessment amounts for each parcel for Fiscal Year 2023/2024.
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FISCAL YEAR 2023/2024 BUDGET
I
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2021/2022111 2022/2023121 2023/2024131
EXPENDITURES:
Maintenance
Water/power
Administration
Total Expenditures
REVENUES
City General Benefit Contribution
Additional General Fund Contribution<
Assessment Revenue
Interest Revenue
Miscellaneous
Total Revenues
Total Number of Parcels
Total Parcels Levied
Total EBU's
Assessment per EBU
Maximum Assessment Rate per EBU
OPERATING RESERVE
Beginning Reserve Balance
Transfers In/Out (CIP)
Reserve Fund Activity
Estimated Ending Reserve Balance
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance
CIP Transfers In/Out (Operating Reserve)
Estimated Ending CIP Reserve Balance
CIP Set-Aside Balance151
(1) Actual Budget
(21 Estimated Budget
(3) Proposed Budget
$589,023
415,596
189,110
$1,193,729
$149,049
0
748,624
2,895
0
$900,568
356
322
871.48
$872.63
$872.63
$475,102
414,924
{293,161)
S596,865
$796,858
{414,924)
$381,934
$102,000
$651 ,978 S670,381
380,066 330,522
205.472 184,248
S1 237,516 $1,185,151
5157,262 $169,717
44,206 23 ,226
785,907 809 ,484
1,000 1,948
0 0
$988,375 $1,004,375
356 356
322 322
874.39 874.39
S898.81 5925.77
$898.81 $925.77
S596,865 $579,658
231,934 0
{249 141) (180 776)
$579,658 $398,882
$381 ,934 $150,000
{231.934) 0
$150,000 $150,000
$150,000 $150,000
(4) An additional General Fund Contribution has been added to the Fiscal Year 2023/24 budget due to the
increased cost of maintenance since the formation of the district. The sum of the City General Benefit
Contribution and the Additional General Fund Contribution is proportional to the amount of the City General
Benefit Contribution as a percentage of the maintenance expenses at district formation. The two General
Fund Contributions have been split as shown herein for tracking purposes.
(5) CIP Projects: Replacement of 6 irrigation booster pumps.
Note: Assessment totals do not equate to EBUs x Rate due to rounding. See the Fiscal Year
2023/2024 assessment roll in Exhibit V for assessment amount by parcel.
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C. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing, meeting, and hearing
requirements by law. The Omnibus Act defines the terms "new or increased assessment" to
exclude certain conditions. These certain conditions included "any assessment that does not
exceed an assessment formula or range of assessments previously adopted by the agency
or approved by the voters in the area where the assessment is imposed." Under the Omnibus
Act, an assessment is also not deemed to be increased "in the case in which the actual
payments from a person or property are higher than would have resulted when the agency
approved the assessment , if those higher payments are attributable to events other than an
increased rate or revised methodology, such as a change in the density, intensity, or nature
of the use of land.
The maximum assessments include an annual inflationary adjustment (Assessment Range
Formula).
The Assessment Range Formula for this District is defined by the following:
Commencing in fiscal year 2020/2021 and each fiscal year thereafter, the maximum
assessment rate established for the improvements in the previous fiscal year may be
adjusted by the lesser of three percent (3%) or the percentage increase in the Consumer
Price Index (CPI). The Consumer Price Index used for the inflationary adjustment shall be
for the San Diego Area for All Items for All Urban Consumers (CPI-U), as developed by U.S.
Bureau of Labor Statistics. The CPI used shall be as determined by the Bureau of Labor
Statistics for a similar period of time.
Each fiscal year the City shall identify the percentage change in the CPI, using the difference
over a 12-month period between the current year and the previous year (Annual Average).
This annual percentage change is generally established based on the average percentage
change from the prior year, but a similar 12-month time period may be used if the data for
the annual average is not available. This percentage difference shall then establish the range
of increase to the maximum assessment rate allowed, but the adjustment applied to the
maximum assessment rate shall not exceed 3%. If the percentage change in the CPI-U is
negative, the maximum assessment rate may not be adjusted from the previous fiscal year
(unchanged). If the percentage change in the CPI-U is greater than 3% then the maximum
assessment rate may be adjusted by 3%. Should the Bureau of Labor Statistics revise such
index or discontinue the preparation of such index, the City may use the revised index or
comparable system as approved by the City Council for determining fluctuations in the cost
of living.
The initial rate was established for fiscal year 2019/2020 at $840.00 per EBU. In subsequent
fiscal years, any proposed annual assessment (rate per EBU) less than or equal to the
calculated (adjusted) Maximum Assessment Rate for that fiscal year is not considered an
increased assessment, even if the proposed assessment is significantly greater than the
assessment applied in the prior fiscal year. Changes in land use or size of an individual
property resulting in an assessment increase, is not considered an increased assessment.
To impose a new or increased assessment other than the annual inflationary adjustment
provided by the preceding Assessment Range Formula or as a result in change in land use
or size of an individual property, the City must comply with the provisions of the California
Constitution Article XIIID Section 4, that require the preparation of an assessment engineer's
report, a public hearing and certain protest procedures, including mailed notice of the public
hearing and property owner protest balloting. Property owners, through the balloting process,
2023/2024
27 of37
City of Poway Landscape Maintenance District No. 19-1 Page 19 June 6, 2023, Item #9
,w'w1LLDAN
must approve a proposed new or increased assessment before such an assessment may be
imposed.
APPENDIX A -DISTRICT ASSESSMENT DIAGRAM
The District Diagram provided on the following page provides a visual depiction of the
boundaries of Landscape Maintenance District No. 19-1 for Fiscal Year 2023/2024. This
diagram also provides a visual depiction of the location and approximate extent of the
improvements to be maintained as part of the District improvements. The combination of this
Diagram and the Assessment Roll referenced in Part V of this Report constitutes the
Assessment Diagram for this District and encompasses all the lots, parcels and subdivisions
of land that receive or will receive a special benefit from the improvements to be provided in
the District at the time this Report was prepared.
Reference is hereby made to the San Diego County Assessor's Parcel Maps for a detailed
description of the lines and dimensions of each parcel within Landscape Maintenance District
No. 19-1 including all subsequent subdivisions, lot-line adjustments, or parcel changes
therein.
2023/2024
28 of37
City of Poway Landscape Maintenance District No. 19-1 Page 20 June 6, 2023, Item #9
W w1LLDAN
APPENDIX B -2023/2024 ASSESSMENT ROLL
Due to the number of parcels within Landscape Maintenance District No. 19-1, the
Assessment Roll containing the assessment amount to be levied and collected for fiscal year
2023/2024 has been filed with the City Clerk in an electronic format and is , by reference,
made part of this Report. The proposed Assessment Roll shall be available for public
inspection in the City Clerk's Office during normal office hours.
Each parcel listed on the Assessment Roll is currently shown and illustrated on the San Diego
County Assessor's Roll and reflective of the Assessor's Parcel Maps at the time this Report
was prepared and shall incorporate all subsequent parcel changes, lot-line adjustments, and
subdivisions of land identified by the San Diego County Assessor's Office. These records
are, by reference, made part of this Report and shall govern for all details concerning the
description of the lots or parcels. All assessments presented on the assessment roll are
subject to change pending the outcome of the Ballot Proceedings and/or as a result of parcel
changes made by the County including parcel splits, parcel merges or development changes
that occur prior to the County generating tax bills for the fiscal year.
30 of 37 2023/2024 City of Poway Landscape Maintenance District No. 19-1 Page 22 June 6, 2023, Item #9
APPENDIX A
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2023/2024 PRELIMINARY ASSESSMENT ROLL
Assessors Parcel Number Dwelling Units Land Use Rate Charge
317-222-12-00
317-222-23-00
317-222-24-00
317-222-25-00
317-222-26-00
317-222-27-00
317-223-01-00
317-223-02-00
317-223-03-00
317-223-04-00
317-223-05-00
317-223-07-00
317-223-11-00
317-223-12-00
317-223-13-00
317-223-14-00
317-223-15-00
317-223-18-00
317-223-19-00
317-223-20-00
317-223-21-00
317-223-27-01
317-223-27-02
317-223-28-00
317-223-31-00
317-223-32-00
317-223-33-00
317-223-37-00
317-223-38-00
317-223-39-00
317-224-01-00
317-224-06-00
317-224-07-00
317-224-15-00
317-224-16-00
317-224-18-00
317-224-19-00
317-224-20-00
317-224-21-00
317-224-22-00
317-224-23-00
317-224-24-00
317-225-01-00
317-225-04-00
317-225-05-00
317-225-06-00
317-225-07-00
317-225-10-00
317-225-11-00
317-225-12-00
317-225-13-00
317-225-14-00
317-225-15-00
317-225-16-00
317-225-17-00
317-225-18-00
317-270-08-00
317-270-09-01
317-270-09-02
317-270-09-03
Willda~1 of37
4.76
0.91
0.94
0.97
0.95
0.91
3.30
3.48
4.05
6.39
5.82
6.20
3.68
3.34
1.93
1.62
1.19
1.60
9.23
2.79
4.56
0.50
0.50
1.34
6.69
6.31
5.34
1.44
1.44
6.87
2.44
0.90
0.74
0.35
1.49
0.64
0.61
0.84
2.69
1.06
1.00
1.85
2.53
7.58
2.81
0.54
0.52
0.58
0.51
6.83
1.30
0.75
0.72
5.30
0.89
0.76
2.19
0.15
0.15
0.15
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Special Case
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Special Case
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Vacant
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
LMD 19-1 Preliminary Roll
$925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
925.77
$4,406.66
842.44
870.22
897.98
879.48
842.44
3,055.04
3,221 .66
3,749.36
5,915.66
5,387.98
5,739.76
3,406.82
3,092.06
1,786.72
1,499.74
1,101.66
1,481.22
8,544.84
2,582.88
4,221.50
462.88
462.88
1,240.52
6,193.40
5,841 .60
4,943.60
1,333.10
1,333.10
6,360.02
2,258.86
833.18
685.06
324.00
1,379.38
592.48
564.70
777.64
2,490.32
981.30
925.76
1,712.66
2,342.18
7,017.32
2,601.40
499.90
481.40
536.94
472.14
6,323.00
1,203.50
694.32
666.54
4,906.58
823.92
703.58
2,027.42
138.86
138.86
138.86
Page 1 of 6 June 6, 2023, Item #9
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2023/2024 PRELIMINARY ASSESSMENT ROLL
Assessors Parcel Number Dwelling Units Land Use Rate Charge
317-270-09-04 0.15 Non-Residential Developed 925.77 138.86
317-270-09-05 0.15 Non-Residential Developed 925.77 138.86
317-270-09-06 0.15 Non-Residential Developed 925.77 138.86
317-270-09-07 0.15 Non-Residential Developed 925.77 138.86
317-270-09-08 0.15 Non-Residential Developed 925.77 138.86
317-270-09-09 0.15 Non-Residential Developed 925.77 138.86
317-270-09-10 0.15 Non-Residential Developed 925.77 138.86
317-270-09-11 0.15 Non-Residential Developed 925.77 138.86
317-270-09-12 0.15 Non-Residential Developed 925.77 138.86
317-270-09-13 0.15 Non-Residential Developed 925.77 138.86
317-270-09-14 0.15 Non-Residential Developed 925.77 138.86
317-270-10-01 0.16 Non-Residential Developed 925.77 148.12
317-270-10-02 0.16 Non-Residential Developed 925.77 148.12
317-270-10-03 0.16 Non-Residential Developed 925.77 148.12
317-270-10-04 0.16 Non-Residential Developed 925.77 148.12
317-270-10-05 0.16 Non-Residential Developed 925.77 148.12
317-270-10-06 0.16 Non-Residential Developed 925.77 148.12
317-270-10-07 0.16 Non-Residential Developed 925.77 148.12
317-270-10-08 0.16 Non-Residential Developed 925.77 148.12
317-270-10-09 0.16 Non-Residential Developed 925.77 148.12
317-270-10-10 0.16 Non-Residential Developed 925.77 148.12
317-270-10-11 0.16 Non-Residential Developed 925.77 148.12
317-270-10-12 0.16 Non-Residential Developed 925.77 148.12
317-270-10-13 0.16 Non-Residential Developed 925.77 148.12
317-270-10-14 0.16 Non-Residential Developed 925.77 148.12
317-270-11-00 2.62 Non-Residential Developed 925.77 2,425.50
317-270-12-00 4.59 Non-Residential Developed 925.77 4,249.28
317-270-13-00 2.98 Non-Residential Developed 925.77 2,758.78
317-270-14-00 2.32 Non-Residential Developed 925.77 2,147.78
317 -270-15-00 1.62 Non-Residential Developed 925.77 1,499.74
317-270-16-00 1.16 Non-Residential Developed 925.77 1,073.88
317-270-18-00 2.66 Non-Residential Developed 925.77 2,462.54
317-270-19-00 2.36 Non-Residential Developed 925.77 2,184.80
317-270-20-00 1.95 Non-Residential Developed 925.77 1,805.24
317-270-21-00 1.17 Non-Residential Developed 925.77 1,083.14
317-270-22-00 2.25 Non-Residential Developed 925.77 2,082.98
317-270-23-00 0.80 Vacant 925.77 740.60
317-270-24-00 1.49 Non-Residential Developed 925.77 1,379.38
317-270-25-00 1.49 Non-Residential Developed 925.77 1,379.38
317-270-31-00 1.35 Non-Residential Developed 925.77 1,249.78
317-270-32-00 1.30 Non-Residential Developed 925.77 1,203.50
317-270-40-00 3.76 Non-Residential Developed 925.77 3,480.88
317-270-41-00 3.48 Non-Residential Developed 925.77 3,221 .66
317-270-42-00 3.24 Non-Residential Developed 925.77 2,999.48
317-270-43-00 2.98 Non-Residential Developed 925.77 2,758.78
317-270-44-00 4.46 Non-Residential Developed 925.77 4,128.92
317-270-45-00 0.60 Non-Residential Developed 925.77 555.46
317-270-46-00 1.34 Non-Residential Developed 925.77 1,240.52
317-270-49-00 1.60 Non-Residential Developed 925.77 1,481.22
317-270-50-00 1.97 Non-Residential Developed 925.77 1,823.76
317-270-51-00 4.62 Non-Residential Developed 925.77 4,277.04
317-270-54-00 1.39 Non-Residential Developed 925.77 1,286.82
317-270-55-00 1.40 Non-Residential Developed 925.77 1,296.06
317-270-56-00 41.98 Non-Residential Developed 925.77 38,863.82
317-270-59-00 0.56 Non-Residential Developed 925.77 518.42
317-270-60-00 1.56 Non-Residential Developed 925.77 1,444.20
317-270-61-00 9.84 Non-Residential Developed 925.77 9,109.56
317-270-62-00 0.93 Non-Residential Developed 925.77 860.96
317-270-63-00 1.97 Non-Residential Developed 925.77 1,823.76
317-271-02-00 0.72 Non-Residential Developed 925.77 666.54
317-271-03-00 0.76 Non-Residential Developed 925.77 703.58
WII 32 of37 1 dan LMD 19-1 Preliminary Roll Page 2 of6
June 6, 2023, Item #9
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2023/2024 PRELIMINARY ASSESSMENT ROLL
Assessors Parcel Number Dwelling Units Land Use Rate Charge
317-271-04-00 0.52 Non-Residential Developed 925.77 481.40
317-271-09-00 0.52 Non-Residential Developed 925.77 481.40
317-271-10-00 0.52 Non-Residential Developed 925.77 481.40
317-271-12-00 0.45 Vacant 925.77 416.58
317-271-13-00 0.45 Vacant 925.77 416.58
317-271-15-00 0.52 Non-Residential Developed 925.77 481.40
317-271-16-00 0.50 Non-Residential Developed 925.77 462.88
317-271-18-00 0.45 Vacant 925.77 416.58
317-271-19-00 0.72 Non-Residential Developed 925.77 666.54
317-271-20-00 0.54 Non-Residential Developed 925.77 499.90
317-271-21-00 0.60 Non-Residential Developed 925.77 555.46
317-271-25-00 0.52 Non-Residential Developed 925.77 481.40
317-271-26-00 0.27 Vacant 925.77 249.94
317-271-27-00 0.59 Non-Residential Developed 925.77 546.20
317-271-28-00 0.67 Non-Residential Developed 925.77 620.26
317-271-33-00 0.61 Non-Residential Developed 925.77 564.70
317-271-34-00 0.61 Non-Residential Developed 925.77 564.70
317-271-35-00 0.63 Non-Residential Developed 925.77 583.22
317-271-41-00 0.61 Non-Residential Developed 925.77 564.70
317-271-42-00 0.66 Non-Residential Developed 925.77 611.00
317-271-46-00 0.50 Non-Residential Developed 925.77 462.88
317-271-48-00 0.55 Non-Residential Developed 925.77 509.16
317-271-49-00 0.68 Non-Residential Developed 925.77 629.52
317-271-51-00 0.34 Non-Residential Developed 925.77 314.76
317-271-56-00 0.33 Non-Residential Developed 925.77 305.50
317-271-57-00 0.36 Non-Residential Developed 925.77 333.26
317-271-58-00 0.32 Non-Residential Developed 925.77 296.24
317-271-59-00 0.36 Non-Residential Developed 925.77 333.26
317-271-62-00 0.34 Non-Residential Developed 925.77 314.76
317-271-63-00 0.34 Non-Residential Developed 925.77 314.76
317-271-67-00 0.35 Non-Residential Developed 925.77 324.00
317-271-68-00 0.53 Non-Residential Developed 925.77 490.64
317-271-7 4-00 0.58 Non-Residential Developed 925.77 536.94
317-271-75-00 0.71 Non-Residential Developed 925.77 657.28
317-271-80-00 0.75 Non-Residential Developed 925.77 694.32
317-271-81-00 0.56 Non-Residential Developed 925.77 518.42
317-271-82-00 1.04 Non-Residential Developed 925.77 962.80
317-271-83-00 0.61 Non-Residential Developed 925.77 564.70
317-271-84-00 0.51 Non-Residential Developed 925.77 472.14
317-271-85-00 0.50 Non-Residential Developed 925.77 462.88
317-271-86-00 1.23 Non-Residential Developed 925.77 1,138.68
317-271-89-00 1.46 Non-Residential Developed 925.77 1,351 .62
317-271-95-00 0.65 Vacant 925.77 601 .74
317-271-96-00 1.00 Vacant 925.77 925.76
317-271-97-00 0.68 Non-Residential Developed 925.77 629.52
317-271-98-00 0.68 Non-Residential Developed 925.77 629.52
317-280-21-00 4.15 Non-Residential Developed 925.77 3,841.94
317-280-35-00 4.22 Non-Residential Developed 925.77 3,906.74
317-280-36-00 3.21 Non-Residential Developed 925.77 2,971.72
317-280-37-00 3.29 Non-Residential Developed 925.77 3,045.78
317-280-47-00 4.30 Non-Residential Developed 925.77 3,980.80
317-280-48-00 8.33 Non-Residential Developed 925.77 7,711.66
317-280-50-00 7.69 Non-Residential Developed 925.77 7,119.16
317-280-56-00 20.87 Non-Residential Developed 925.77 19,320.80
317-280-57-00 7.30 Non-Residential Developed 925.77 6,758.12
317-280-58-00 3.08 Non-Residential Developed 925.77 2,851.36
317-280-63-00 6.00 Non-Residential Developed 925.77 5,554.62
317-280-65-00 2.13 Non-Residential Developed 925.77 1,971.88
317-280-66-00 4.46 Non-Residential Developed 925.77 4,128.92
317-280-68-00 2.34 Vacant 925.77 2,166.30
317-280-70-00 1.88 Non-Residential Developed 925.77 1,740.44•
Willdan 33 of 37 LMD 19-1 Preliminary Roll Page 3 of 6 June 6, 2023, Item #9
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2023/2024 PRELIMINARY ASSESSMENT ROLL
Assessors Parcel Number Dwelling Units Land Use Rate Charge
317-280-71-00 0.75 Non-Residential Developed 925.77 694.32
317-280-72-00 0.73 Non-Residential Developed 925.77 675.80
317-280-73-00 6.42 Non-Residential Developed 925.77 5,943.44
317-280-74-00 2.68 Non-Residential Developed 925.77 2,481.06
317-280-75-00 1.40 Non-Residential Developed 925.77 1,296.06
317-280-76-00 1.50 Non-Residential Developed 925.77 1,388.64
317-280-77-00 2.26 Non-Residential Developed 925.77 2,092.24
317-280-78-00 4.25 Non-Residential Developed 925.77 3,934.52
317-280-79-00 1.45 Non-Residential Developed 925.77 1,342.36
317-280-80-00 0.62 Non-Residential Developed 925.77 573.96
317-280-82-00 12.32 Non-Residential Developed 925.77 11,405.48
317-280-83-00 1.05 Non-Residential Developed 925.77 972.04
317-280-85-00 16.49 Non-Residential Developed 925.77 15,265.94
317-280-86-00 1.48 Non-Residential Developed 925.77 1,370.12
317-280-87-00 3.99 Non-Residential Developed 925.77 3,693.82
317-281-08-00 4.04 Non-Residential Developed 925.77 3,740.10
317-281-09-00 3.69 Non-Residential Developed 925.77 3,416.08
317-281-10-00 4.02 Non-Residential Developed 925.77 3,721.58
317-281-11-00 5.95 Non-Residential Developed 925.77 5,508.32
317-281-14-00 3.91 Non-Residential Developed 925.77 3,619.76
317-281-15-00 6.99 Non-Residential Developed 925.77 6,471.12
317-281-16-00 8.75 Non-Residential Developed 925.77 8,100.48
317-281-22-00 0.62 Non-Residential Developed 925.77 573.96
317-281-23-00 0.56 Non-Residential Developed 925.77 518.42
317-281-24-00 0.78 Non-Residential Developed 925.77 722.10
317-281-25-00 0.83 Non-Residential Developed 925.77 768.38
317-281-26-00 1.01 Non-Residential Developed 925.77 935.02
317-281-27-00 4.19 Non-Residential Developed 925.77 3,878.96
317-281-29-00 7.22 Non-Residential Developed 925.77 6,684.04
317-810-04-00 1.34 Non-Residential Developed 925.77 1,240.52
317-81 0-05-00 0.95 Non-Residential Developed 925.77 879.48
317-810-09-00 1.03 ·Non-Residential Developed 925.77 953.54
317-810-12-00 0.92 Non-Residential Developed 925.77 851.70
317-810-13-00 0.89 Non-Residential Developed 925.77 823.92
317-810-14-00 0.84 Non-Residential Developed 925.77 777.64
317-810-15-00 0.95 Non-Residential Developed 925.77 879.48
317-810-16-00 0.89 Non-Residential Developed 925.77 823.92
317-810-17-00 0.91 Non-Residential Developed 925.77 842.44
317-810-18-00 0.86 Non-Residential Developed 925.77 796.16
317-810-19-00 0.78 Non-Residential Developed 925.77 722.10
317-810-23-00 1.21 Non-Residential Developed 925.77 1,120.18
317-810-24-00 1.42 Non-Residential Developed 925.77 1,314.58
317-810-28-00 1.11 Non-Residential Developed 925.77 1,027.60
317-810-29-00 0.43 Vacant 925.77 398.08
317-810-30-00 0.97 Non-Residential Developed 925.77 897.98
317-810-31-00 1.22 Non-Residential Developed 925.77 1,129.42
317-810-32-00 1.34 Non-Residential Developed 925.77 1,240.52
317-810-36-00 1.71 Non-Residential Developed 925.77 1,583.06
317-810-37-00 3.16 Non-Residential Developed 925.77 2,925.42
317-810-38-00 2.14 Non-Residential Developed 925.77 1,981.14
320-011-27-00 2.85 Non-Residential Developed 925.77 2,638.44
320-031-03-00 10.00 Vacant 925.77 9,257.70
320-031-04-00 10.00 Vacant 925.77 9,257.70
320-200-46-00 0.64 Non-Residential Developed 925.77 592.48
320-200-47-00 2.70 Non-Residential Developed 925.77 2,499.56
320-200-48-00 1.18 Non-Residential Developed 925.77 1,092.40
320-200-49-00 0.72 Non-Residential Developed 925.77 666.54
320-200-50-00 0.99 Non-Residential Developed 925.77 916.50
320-220-02-00 3.91 Non-Residential Developed 925.77 3,619.76
320-220-03-00 10.43 Non-Residential Developed 925.77 9,655.78
320-220-04-00 2.52 Non-Residential Developed 925.77 2,332.94
Willdan 34 of 37 LMD 19-1 Preliminary Roll Page 4 of 6 June 6, 2023, Item #9
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2023/2024 PRELIMINARY ASSESSMENT ROLL
Assessors Parcel Number Dwelling Units Land Use Rate Charge
320-220-05-00 0.52 Vacant 925.77 481.40
320-220-12-00 1.35 Vacant 925.77 1,249.78
320-220-15-00 1.97 Non-Residential Developed 925.77 1,823.76
320-220-16-00 2.86 Non-Residential Developed 925.77 2,647.70
320-220-18-00 3.25 Non-Residential Developed 925.77 3,008.74
320-220-21-00 3.54 Non-Residential Developed 925.77 3,277.22
320-220-22-00 11 .09 Non-Residential Developed 925.77 10,266.78
320-220-24-00 1.78 Non-Residential Developed 925.77 1,647.86
320-220-25-00 3.82 Non-Residential Developed 925.77 3,536.44
320-220-26-00 6.30 Non-Residential Developed 925.77 5,832.34
323-091-08-00 10.00 Vacant 925.77 9,257.70
323-091-09-00 10.00 Vacant 925.77 9,257.70
323-091-10-00 2.92 Vacant 925.77 2,703.24
323-091-11-00 10.00 Vacant 925.77 9,257.70
323-092-17-00 1.41 Non-Residential Developed 925.77 1,305.32
323-092-18-00 2.39 Non-Residential Developed 925.77 2,212.58
323-092-20-00 1.00 Non-Residential Developed 925.77 925.76
323-092-21 -00 0.70 Non-Residential Developed 925.77 648.02
323-092-22-00 0.79 Non-Residential Developed 925.77 731.34
323-092-23-00 0.83 Non-Residential Developed 925.77 768.38
323-092-24-00 0.68 Non-Residential Developed 925.77 629.52
323-092-25-00 0.70 Non-Residential Developed 925.77 648.02
323-092-26-00 0.70 Non-Residential Developed 925.77 648.02
323-092-27-00 0.70 Non-Residential Developed 925.77 648.02
323-092-28-00 0.75 Non-Residential Developed 925.77 694.32
323-092-29-00 0.75 Non-Residential Developed 925.77 694.32
323-092-32-00 2.44 Non-Residential Developed 925.77 2,258.86
323-092-33-00 4.65 Non-Residential Developed 925.77 4,304.82
323-092-34-00 6.66 Non-Residential Developed 925.77 6,165.62
323-092-35-00 9.78 Non-Residential Developed 925.77 9,054.02
323-092-36-00 6.83 Non-Residential Developed 925.77 6,323.00
323-092-37-00 1.24 Non-Residential Developed 925.77 1,147.94
323-092-38-00 0.57 Non-Residential Developed 925.77 527.68
323-092-39-00 14.30 925.77 13,238.50
323-092-40-00 14.87 925.77 13,766.18
323-480-03-00 2.60 Non-Residential Developed 925.77 2,407.00
323-480-04-00 2.67 Non-Residential Developed 925.77 2,471.80
323-480-10-00 2.28 Vacant 925.77 2,110.74
323-480-11-00 5.88 Non-Residential Developed 925.77 5,443.52
323-480-12-00 7.50 Non-Residential Developed 925.77 6,943.26
323-480-13-00 2.26 Vacant 925.77 2,092.24
323-480-14-00 1.55 Vacant 925.77 1,434.94
323-480-16-00 7.83 Non-Residential Developed 925.77 7,248.76
323-480-18-00 0.60 Non-Residential Developed 925.77 555.46
323-480-19-00 0.56 Non-Residential Developed 925.77 518.42
323-480-20-00 0.57 Non-Residential Developed 925.77 527.68
323-480-21-00 0.55 Non-Residential Developed 925.77 509.16
323-480-22-00 0.53 Non-Residential Developed 925.77 490.64
323-480-23-00 0.53 Non-Residential Developed 925.77 490.64
323-481-02-00 3.26 Non-Residential Developed 925.77 3,018.00
323-481-03-00 4.79 Non-Residential Developed 925.77 4,434.42
323-481-10-00 5.72 Non-Residential Developed 925.77 5,295.40
323-481-11-00 22.37 Non-Residential Developed 925.77 20,709.46
323-481 -12-00 1.77 Non-Residential Developed 925.77 1,638.60
323-481-13-00 1.35 Non-Residential Developed 925.77 1,249.78
323-481-14-00 1.40 Non-Residential Developed 925.77 1,296.06
323-481-15-00 1.42 Non-Residential Developed 925.77 1,314.58
323-481-16-00 8.44 Non-Residential Developed 925.77 7,813.48
323-481-19-00 1.23 Non-Residential Developed 925.77 1,138.68
323-481-20-00 2.96 Non-Residential Developed 925.77 2,740.26
323-482-20-00 7.21 Non-Residential Developed 925.77 6,674.80
Willdan 35 of37 LMD 19-1 Preliminary Roll Page 5 of6
June 6, 2023, Item #9
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2023/2024 PRELIMINARY ASSESSMENT ROLL
Assessors Parcel Number Dwelling Units Land Use Rate Charge
323-482-22-00 0.61 Non-Residential Developed 925.77 564.70
323-482-23-00 0.56 Non-Residential Developed 925.77 518.42
323-482-24-00 0.56 Non-Residential Developed 925.77 518.42
323-482-25-00 0.58 Non-Residential Developed 925.77 536.94
323-482-26-00 0.57 Non-Residential Developed 925.77 527.68
323-482-29-00 0.58 Non-Residential Developed 925.77 536.94
323-482-30-00 0.63 Non-Residential Developed 925.77 583.22
323-500-12-00 10.60 Non-Residential Developed 925.77 9,813.16
323-500-15-00 9.89 Non-Residential Developed 925.77 9,155.86
323-500-22-00 10.70 Non-Residential Developed 925.77 9,905.72
323-500-23-00 6.74 Non-Residential Developed 925.77 6,239.68
323-500-29-00 2.14 Vacant 925.77 1,981.14
323-500-30-00 4.82 Vacant 925.77 4,462.20
323-501-01-00 2.64 Non-Residential Developed 925.77 2,444.02
323-501 -02-00 5.37 Non-Residential Developed 925.77 4,971 .38
323-501-03-00 3.66 Non-Residential Developed 925.77 3,388.30
323-501-04-00 4.55 Non-Residential Developed 925.77 4,212.24
323-501-05-00 5.01 Non-Residential Developed 925.77 4,638.10
TOTALS 874.39 $809,481.00
TOTAL PARCEL COUNT 322
Willdan 36 of 37 LMD 19-1 Preliminary Roll Page 6 of 6
June 6, 2023, Item #9