Agenda packet, first session — Atascadero City Council, June 9, 2026 (part 2 of 2)

City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 9 space and landscaping.
 Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention.
 Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties.
 Enhanced quality of life through well-maintained green space and landscaped areas.  Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.  Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

The special benefits of street lighting and other public lighting facilities are the convenience, safety, and security of property, improvements, and goods. Specifically:
 Enhanced deterrence of crime and the aid to police protection.  Increased nighttime safety on roads, streets and public areas.  Improved ability of pedestrians and motorists to see.  Improved ingress and egress to property.
 Reduced vandalism and other criminal act and damage to improvements or property.  Improved traffic circulation and reduced nighttime accidents and personal property loss.

The preceding special benefits contribute to the esthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District.

5.2.2 GENERAL BENEFIT
Upon reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District as well as the reasons for installing, constructing and maintaining such improvements, it is evident that the properties within the District receive special benefit from those improvements. While the District improvements clearly include public areas, easements, rights-of-way and other amenities available or visible to the public at large, the landscaped areas, trails, detention basin as well as the need to increase maintenance activities within the open space areas resulted solely from the development of properties within the District and would otherwise not have been required nor necessarily desired by any properties or developments outside the District and any public access or use of the improvements by others is incidental. Therefore, it has been determined that these improvements and the ongoing maintenance, servicing and operation of those improvements provide no measurable general benefit to properties outside the District or to the public at large. However, while this development has facilitated a need for increased maintenance of the open space area associated with Tract 2498, it is also recognized that land conservation and ensuring adequate open space areas within the City does have some indirect, but not quantifiable, benefit to the community at large. Therefore, while the entire cost to maintain the open space area as well as the Horse Arena facility have been incorporated into the District budget, the annual cost to maintain the arena and a portion of the 6/9/26 | Item H3 | Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 10 open space area are not included in the proposed special benefit assessments. Should the City require maintenance of these areas, the associated costs will be funded by other revenue sources available to the City.

5.3 Assessment Methodology
The method of apportionment for the District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District. The special benefit received by each lot or parcel is equated to the overall land use of parcels within the District based on the parcel’s actual land use or proposed development.

The costs associated with the improvements shall be fairly distributed among the parcels based upon the special benefit received by each parcel. Additionally, in compliance with the Article XIIID Section 4, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel. The benefit formula used to determine the assessment obligation is therefore based upon both the improvements that benefit the parcels within the District as well as the proposed land use of each property as compared to other parcels that benefit from those specific improvements.

To identify and determine the special benefit to be received by each parcel and their proportionate share of the improvement costs it is necessary to consider the entire scope of the planned improvements as well as individual property development within the District. Upon review of the proposed improvements it has been determined that each of the residential parcels within the District receives special benefits from the improvements to be funded by annual assessments and based on the planned property development a single zone of benefit is appropriate for the allocation of the assessments and proportional benefit.

5.3.1 EQUIVALENT BENEFIT UNITS:

A single-family home site equals one Equivalent Benefit Unit (EBU) and the other land uses are converted to a weighted EBU based on an assessment formula that equates the property’s specific development status, type of development (land use), and size of the property, as compared to a single- family home site.

Although the Equivalent Benefit Unit method of apportioning special benefit is most commonly used and applied to districts that have a wide range of land use classifications (residential and non-residential use), this District is comprised of only residential properties and the following apportionment analysis of special benefit addresses only residential land uses. Not all land use types described in the following are necessarily applicable to the development of properties within this District, but are presented for comparison purposes to support the proportional special benefit applied to those land use types within the District.

5.3.2 EBU APPLICATION BY LAND USE:
(1) Single-family Residential — This land use is defined as a fully subdivided residential home site with or without a structure. This land use is assessed 1.00 EBU per lot or parcel. This is the base value 6/9/26 | Item H3 | Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 11 that the other properties are compared and weighted against regarding special benefit. (2) Multi-family Residential — This land use is defined as a fully subdivided residential parcel that has more than one residential unit developed on the property. (This land use typically includes apartments, duplexes, triplex etc., but does not generally include condominiums, town-homes or mobile home parks). Based on average population densities and size of the structure as compared to a typical single-family residential unit, multi-family residential parcels shall be proportionately assessed for the parcel’s total number of residential units utilizing a sliding benefit scale. Although multi-family properties typically receive similar benefits to that of a single-family residential, it would not be reasonable to conclude that on a per unit basis, the benefits are equal. Studies have consistently shown that the average multi-family unit impacts infrastructure approximately 75% as much as a single-family residence (Sample Sources: Institute of Transportation Engineers Informational Report Trip Generation, Fifth Edition; Metcalf and Eddy, Wastewater Engineering Treatment, Disposal, Reuse, Third Edition). These various studies indicate that most public improvements and infrastructure are utilized and impacted at reduced levels by multi-family residential units and a similar reduction in proportional benefit is appropriate. Furthermore, it is also reasonable to conclude that as the density (number of units) increases the proportional benefit per unit tends to decline because the unit size and people per unit usually decreases.

Based on these considerations and the improvements provided by this District, an appropriate allocation of special benefit for multi-family residential properties as compared to a single- family residential is best represented by the following special benefit assignment: 0.75 EBU per unit for the first 50 units; 0.50 EBU per unit for units 51 through 100; and 0.25 EBU per unit for remaining units.
(3) Condominium/Town-home Units — Condominiums and town-homes tend to share attributes of both single-family residential and multi-family residential properties and for this reason are identified as a separate land use classification. Like most single-family residential properties, these properties are not usually considered rental property and generally, the County assigns each unit a separate APN or assessment number. However, condominiums and town-homes often have similarities to multi-family residential properties in that they are generally zoned medium to high density and in some cases may involve multiple units on a single APN. In consideration of these factors, it has been determined that an appropriate allocation of special benefit for condominiums, town-homes and similar residential properties is best represented by an assignment of 0.75 EBU per unit regardless of whether each unit is assigned an individual APN or there are multiple units assigned to an APN. (There is no adjustment for parcels with more than five units). (4) Modified Housing/Senior Housing Units — Modified Housing or Senior Housing is generally defined as residential units that would typically be classified as Condominiums or Town-homes, but have specific deed restrictions that may limit the size or use of all units within the development. This classification is not applicable to individual single-family residential parcels unless all single-family residential parcels within that particular development or subdivision have the same restrictions. (For example: One or more single-family units within a subdivision that are deed restricted as “Affordable Housing” or “Senior Housing” does not qualify for this land use classification, unless all the units within that development have the same or similar deed restrictions.) Since this classification generally involves Condominium or Town-home type properties, that are generally 6/9/26 | Item H3 | Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 12 assigned 0.75 EBU, it has been determined that an appropriate allocation of special benefit for modified housing units or senior housing units is best represented by an assignment of 0.625 EBU per unit regardless of whether each unit is assigned an individual APN or there are multiple units assigned to a single APN.
(5) Planned-Residential Development — This land use is defined as any property for which a tentative or final tract map has been filed and approved (a specific number of residential lots and units has been identified) and the property is expected to be subdivided within the fiscal year or is part of the overall improvement and development plan for the District. This land use classification often times involves more than a single parcel (e.g. the approved tract map encompasses more than a single APN). Each parcel that is part of the approved tract map shall be assessed proportionately for the proposed or estimated residential type and units to be developed on that parcel as part of the approved tract map. Accordingly, each parcel is assigned an appropriate number of benefit units that reflects the development of that property at build-out. (The EBU assigned to each parcel shall represent the combination of single-family, condominium, multi-family units to be developed).
(6) Vacant Residential — This land use is defined as property currently zoned for residential development, but a tentative or final tract map for the property has not yet been approved. Based upon the opinions of professional appraisers who appraise market property values for real estate in California, the land value portion of a property typically ranges from 20 to 30 percent of the total value of a developed residential property (the average is about 25 percent). Although the assessed value of an individual property is not a direct reflection of the property’s special benefit, this general correlation between land value and structure value does provide a reasonable basis for apportioning special benefit for vacant residential properties. Utilizing this twenty-five percent (25%) apportionment and the number of single-family residential units typically developed per acre of land (an average of 4 residential units per acre) an Equivalent Benefit Unit of 1.00 EBU per acre (4 units per acre x 25%) is derived and presents an appropriate apportionment of special benefit for vacant residential properties. Recognizing that the full and timely utilization of vacant property is reduced as the size of the property increases, it has been determined that the maximum EBU assigned to a vacant residential parcel shall not exceed 25.00 EBU (parcels in excess of 25 acres are assigned 25.00 EBU). Parcels less than one acre, shall be assigned a minimum of 1.00 EBU (similar to a vacant lot within a residential tract). (7) Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.00 EBU. This land use classification may include but is not limited to:
 Lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County);
 Dedicated public easements including open space areas, utility rights-of- way, greenbelts, parkways, parks or other publicly owned properties that are part of the District improvements or may provide other benefits to private properties within the District;  Private properties that cannot be developed independently from an adjacent property, such as common areas, sliver parcels or bifurcated lots or properties with very restrictive development use;
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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 13 These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment, but shall be reviewed annually by the assessment engineer to confirm the parcels’ current development status. Government owned properties or public properties are not necessarily exempt properties and shall be subject to special benefit assessment unless it qualifies for an exempt status.
(8) Special Cases — In many districts where multiple land use classifications are involved, there are usually one or more properties for which the standard land use classifications do not accurately identify the special benefits received from the improvements. For example, a parcel may be identified as a Vacant Residential property, however only a small percentage of the parcel’s total acreage can actually be developed. In this case, an appropriate calculation would be based on the net acreage that can be utilized rather than the gross acreage of the parcel.

The following table provides a summary of land use classifications and the Equivalent Benefit Unit calculations previously outlined.

Property Type
Equivalent
Benefit Units Multiplier
Single-family Residential 1.00 Per Unit/Lot/Parcel
Multi-family Residential

0.75 Per Unit for the First 50 Units

0.50 Per Unit for Units 51-100

0.25 Per Unit for all Remaining Units
Condominium/Townhome Units 0.75 Per Unit
Modified Housing/Senior Housing Units 0.625 Per Unit
Planned Residential Development

1.00 Per Planned SF Residential Lot

0.75 Per Planned Condominium

0.75 Per Unit for the First 50 Units

0.50 Per Unit for Units 51-100

0.25 Per Unit for all Remaining Units
Vacant Residential Land 1.00 Per Acre
Exempt Parcels 0.00 Per Parcel
The following formula is used to calculate each parcel’s EBU (proportional benefit).

Parcel Type EBU x Acres or Units = Parcel EBU
The total number of Equivalent Benefit Units (EBU’s) is the sum of the individual EBU's applied to parcels that receive special benefit from the improvements. An assessment amount per EBU (Assessment Rate) for the improvements is established by taking the total cost of the improvements and dividing that amount by the total number of EBU’s of the parcels benefiting from the improvements. This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s proportionate benefit and assessment obligation for the improvements.

Total Balance to Levy / Total EBU = Levy per EBU
Levy per EBU x Parcel EBU = Parcel Levy Amount
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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 14

5.4 Assessment Range Formula
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These 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." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).

The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments. As part of the District formation, the notice and assessment ballots presented to the property owners for approval included a maximum assessment amount for Fiscal Year 2005/2006 (initial maximum assessment), identification of the corresponding maximum assessment rate and a summary of the Assessment Range Formula described herein.

The Assessment Range Formula for this District shall be applied to future assessments and is generally defined:
 If the proposed annual assessment (levy per EBU) for the upcoming fiscal year is less than or equal to the adjusted Maximum Assessment Rate, then the proposed annual assessment is not considered an increased assessment.
 The Maximum Assessment Rate is equal to the (Initial) Maximum Assessment Rate established for Fiscal Year 2005/2006 adjusted annually by the greater of, three percent (3%) or the annual percentage change in the Consumer Price Index (CPI) of “All Urban Consumers” for the San Francisco-OaklandHayward Area from February to February. The Maximum Assessment rate was increased by 3.000% for Fiscal Year 2026/27.

Beginning with Fiscal Year 2006/2007 and each fiscal year thereafter, the Maximum Assessment Rate is recalculated and a new Maximum Assessment Rate is established for the fiscal year utilizing the Assessment Range Formula described above. The Maximum Assessment Rate has been calculated independent of the District’s annual budget and proposed assessment. The annual percentage change in CPI is based on available data provided by the U.S. Department of Labor; Bureau of Labor Statistics at the time the annual Report is prepared. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living. In January 2018, BLS introduced a new geographic area sample for the CPI. As part of the change the index for this area was renamed from San Francisco-Oakland-San Jose to San Francisco-Oakland-Hayward. The metropolitan area is comprised of Alameda, Contra Costa, Marin, San Francisco, San Mateo Counties in the State of California. This CPI will be used going forward.

Any proposed annual assessment (rate per EBU) less than or equal to the calculated (adjusted) Maximum Assessment Rate is not considered an increased assessment, even if the proposed assessment is significantly greater than the assessment applied in the prior fiscal year. Likewise, modifications to the method of apportionment that increase the proportional special benefit assigned to a particular land use classification would be considered an increased assessment. Conversely, reductions in the proportional 6/9/26 | Item H3 | Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 15 special benefit assigned to a land use classifications are permitted. 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, the City must comply with the provisions of Article XIIID Section 4c, that requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting. Property owners through the balloting process must approve a proposed new or increased assessment before such an assessment may be imposed. 6/9/26 | Item H3 | Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 16

6. ASSESSMENT DIAGRAM
The parcels within the Landscaping and Lighting District No. 03 De Anza Estates consist of the lots, parcels and subdivisions of land located in the planned residential development known as De Anza Estates, Tract 2498. The District covers approximately seventy-six acres (75.84 acres) in the northern portion of the City of Atascadero.

The following map is based on the District Diagram, the San Luis Obispo County Assessor’s Maps and the San Luis Obispo County Assessor’s information and identifies the parcels of land within the proposed District, as the same existed at the time the District was formed. The combination of the District Diagram on file with the City Clerk and the Assessment Roll contained in this Report constitute the District Assessment Diagram.
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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 17

7. ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District is based on the Assessment Diagram presented herein and is based on available parcel maps and property data from the San Luis Obispo County Assessor’s Office at the time the Engineer’s Report was prepared. A listing of the lots and parcels to be assessed within this District along with the assessment amounts is provided herein.

Non-assessable lots or parcels may include, but are not limited to public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas, rights-of-way, common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has little or no value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate described in this Report as approved by the City Council. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.
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City of Atascadero
Landscaping & Lighting Maint Dist No. 3
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 049-044-002 755 N FERROCARRIL RD
Single Family
Residential 1.000 $1,730.51 $305.00
049-044-003 765 N FERROCARRIL RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-004 805 N FERROCARRIL RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-005 905 N FERROCARRIL RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-006 955 N FERROCARRIL RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-007
1025 N FERROCARRIL
RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-008
1055 N FERROCARRIL
RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-009
1155 N FERROCARRIL
RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-010
1255 N FERROCARRIL
RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-011
1305 N FERROCARRIL
RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-012
1355 N FERROCARRIL
RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-013
1200 N FERROCARRIL
RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-014
1100 N FERROCARRIL
RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-015
1000 N FERROCARRIL
RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-016 950 N FERROCARRIL RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-017 860 N FERROCARRIL RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-018 850 N FERROCARRIL RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-019 870 N FERROCARRIL RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-020 880 N FERROCARRIL RD
Single Family
Residential 1.000 1,730.51 305.00
049-044-021 705 DE ANZA CT
Single Family
Residential 1.000 1,730.51 305.00
049-044-022 725 DE ANZA CT
Single Family
Residential 1.000 1,730.51 305.00
049-044-023 750 DE ANZA CT
Single Family
Residential 1.000 1,730.51 305.00
049-044-024 740 DE ANZA CT
Single Family
Residential 1.000 1,730.51 305.00
049-044-025 720 DE ANZA CT
Single Family
Residential 1.000 1,730.51 305.00
049-044-026 700 DE ANZA CT
Single Family
Residential 1.000 1,730.51 305.00
049-044-033 655 N FERROCARRIL RD
Single Family
Residential 1.000 1,730.51 305.00
049-046-002 503 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-003 505 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-004 507 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-005 509 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 Slight variances may occur due to rounding
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City of Atascadero
Landscaping & Lighting Maint Dist No. 3
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 049-046-006 511 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-007 513 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-008 515 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-009 517 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-010 519 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-011 521 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-012 524 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-013 526 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-014 528 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-015 530 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-016 532 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-017 534 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-018 536 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-019 538 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-020 540 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-021 542 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-022 572 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-023 574 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-024 576 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-025 578 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-026 580 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-027 582 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-028 584 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-029 586 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-030 588 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-031 590 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-032 592 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-033 551 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-034 553 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-035 555 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-036 557 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-037 559 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-038 561 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-039 563 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-040 565 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-041 567 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-042 595 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-043 597 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-044 599 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-045 603 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-046 605 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 049-046-047 601 N FERROCARRIL RD Senior Housing Units 0.625 1,081.57 190.62 Slight variances may occur due to rounding
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CITY OF ATASCADERO
CITY COUNCIL STAFF REPORT Item H4
Department: Administrative
Services
Date: 6/9/26
Placement: Public Hearing
TO: JAMES R. LEWIS, CITY MANAGER
FROM: CINDY CHAVEZ, DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES PREPARED BY: DAWN PATTERSON, FINANCE ANALYST
SUBJECT: Las Lomas (Woodridge) Assessment Districts
RECOMMENDATIONS:

Council:

1. Adopt Draft Resolution A, approving the final Engineer’s Report regarding the Street and Storm Drain Maintenance District No. 02 (Las Lomas [Woodridge]), and the levy and collection of annual assessments related thereto for Fiscal Year 2026/2027.

2. Adopt Draft Resolution B, ordering the levy and collection of assessments for Fiscal Year 2026/2027 for Street and Storm Drain Maintenance District No. 02 (Las Lomas [Woodridge]).

3. Adopt Draft Resolution C, approving the final Engineer’s Report regarding the Landscaping and Lighting District No. 02 (Las Lomas [Woodridge]), and the levy and collection of annual assessments related thereto in Fiscal Year 2026/2027.

4. Adopt Draft Resolution D, ordering the levy and collection of assessments for Fiscal Year 2026/2027 for Landscaping and Lighting District No. 02 (Las Lomas [Woodridge]).

DISCUSSION:

The City Council formed and began assessing Atascadero Street and Storm Drain Maintenance District No. 02 (Woodridge) in 2005. This district was formed to provide funding for future routine maintenance of the streets, storm drains and sidewalks in the Woodridge (Las Lomas) subdivision.

The City Council also formed and began assessing Atascadero Landscaping and Lighting Maintenance District No. 02 (Woodridge) in 2005. This district was formed to provide for funding and maintenance of street trees, open space, park area, medians, walkways, paths and other landscape and lighting improvements within the Woodridge subdivision.

The Woodridge subdivision is now known as Las Lomas. The Assessment Districts were formed and named when the area was known as the Woodridge development. All references to Woodridge are now understood to mean the development known as Las Lomas.

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4/9/24 | Item H4 | Staff Report
NBS, an independent financial consultant, was hired to prepare the engineer’s reports for the two districts. The engineer’s reports and the levies must be approved by Council annually. This is done in a two-step process. Last month, three resolutions for each district (a total of 6 resolutions in all) were passed to begin the process of continuing the levies. At that time, the engineer’s reports were preliminarily approved, proceedings were initiated for the levy, and the date of tonight’s public hearing was established. The resolutions that are before the Council tonight are for the final approval of the Engineer’s Reports and for the approval of the annual levies.

The proposed assessments for fiscal year 2026/2027 are less than the Maximum Assessment Rate. In accordance with the formula voters of the district adopted in 2005, the City may increase the Maximum Assessment Rate for inflation by the greater of the Consumer Price Index (CPI) or

3.0%. The Maximum Assessment Rate was increased by 3.0% (CPI) this year for both districts.

An Assessment Information Notice was mailed to all property owners recently. The notice provided the date of the upcoming June 9, 2026, Public Hearing, information on how to participate in the meeting, staff contact information, and the proposed and current levies for both districts.

Staff has reviewed the short and long-term costs to maintain the districts and recommends an increase of $10 for the Landscaping and Lighting District and an increase of $14 for the Street and Storm Drain Maintenance District. The Landscaping and Lighting District levy is about 14% of the allowable maximum annual assessment and the Street and Storm Drain District is about 47% of the allowable maximum annual assessment.

The Landscape and Lighting District is experiencing increased costs due to the aging landscape and increases in costs of labor and utilities. City staff works to maximize efficiencies and minimize levy increases. City staff expect modest levy increases in future years in order to continue providing the existing service levels.

At the direction of the homeowners in attendance at meetings held December 14, 2017, and April 11, 2018, the City staff set the levy for the Street and Storm Drain (SSD) Benefit Assessment District at an amount that will cover short-term maintenance but will not be sufficient for longterm maintenance and repair.

This Assessment District levy amount is sufficient only for the annual operating costs and a periodic surface treatment (slurry seal) of the roads. As discussed at the aforementioned meetings and the Public Hearings, Neighborhood meetings, and Annual Notices since, these funds will only be enough to cover road maintenance costs through fiscal year 2032/33. Beyond that time, the roads will require more in-depth road rehabilitation projects that will require significant funding. The estimated cost of that work is just under $1,000,000 using current dollars, and is the financial obligation of the residents of the Benefit Assessment District. As 2034 approaches, a bond issue or other financing mechanism will need to be approved and paid for by the residents to fund the longer-term improvements needed to maintain the District. This information was included in the Assessment Information Notice that was mailed to the property owners.

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4/9/24 | Item H4 | Staff Report
District Amount Per EBU
Assessment
Fiscal Year 2025-26
Amount Per EBU
Proposed
Assessment Fiscal
Year 2026-27
Atascadero Street and Storm Drain
Maintenance District No. 02 Las Lomas $ 450.00 $ 464.00 Atascadero Landscaping and Lighting
Maintenance District No. 02 Las Lomas $ 337.00 $ 347.00 FISCAL IMPACT:

Annual assessments for 2026/2027 will total $107,532 for road/drainage system maintenance and $80,417 for landscape and lighting maintenance. These amounts will be assessed to the owners of parcels in Las Lomas (Woodridge). The City General Fund will contribute $1,830 for the fiscal year 2026/2027 for 25% of the maintenance costs of the trails and open space.

REVIEWED BY OTHERS:

This item has been reviewed by the Deputy Administrative Services Director.

REVIEWED AND APPROVED FOR COUNCIL AGENDA
James R. Lewis, City Manager
ATTACHMENT(S):

1. Draft Resolution A

2. Draft Resolution B

3. Engineer’s Annual Levy Report - Street and Storm Drain Maintenance District No. 02 – Woodridge (Las Lomas)

4. Draft Resolution C

5. Draft Resolution D

6. Engineer’s Annual Levy Report - Landscaping and Lighting District No. 02 – Woodridge (Las Lomas)

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6/9/26 | Item H4 | Attachment 1

DRAFT RESOLUTION A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ATASCADERO, CALIFORNIA, APPROVING THE FINAL ENGINEER’S

REPORT REGARDING THE STREET AND STORM DRAIN
MAINTENANCE DISTRICTNO. 02 (LAS LOMAS [WOODRIDGE]), AND

THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED
THERETO FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council of the City of Atascadero, California (hereafter referred to as “City Council”), pursuant to the provisions the Benefit Assessment Act of 1982, Chapter 6.4 of the California Government Code, beginning with Section 54703 (hereafter referred to as the “Act”), did by previous Resolution order the Engineer, NBS, to prepare and file a report in accordance with the Act in connection with Street and Storm Drain Maintenance District No. 02 (Woodridge) (hereafter referred to as the “District”) and the proposed levy and collection of assessments related thereto for fiscal year 2026/2027, said fiscal year starting July 1, 2026 and ending June 30, 2027; and WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of Atascadero and the City Clerk has presented to the City Council such report entitled “Engineer’s Annual Levy Report for Street and Storm Drain Maintenance District No. 02 (Woodridge), fiscal year 2026/2027” (hereafter referred to as “Engineer’s Report”) in accordance with the Act; and WHEREAS, the City Council has carefully examined and reviewed the Engineer’s Report as presented and is satisfied with the items and documents as set forth therein and finds that the levy of assessments has been spread in accordance with the special benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Engineer’s Report.

NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Atascadero:

SECTION 1. The above recitals are true and correct.

SECTION 2. The Engineer’s Report as presented, consists of the following:
a) Plans and specifications that describe the District and Improvements. b) Method of Apportionment that outlines the special benefit conferred on properties within the District from the improvements and the calculations used to establish each parcel’s proportional special benefit assessment.
c) The Budget that outlines the costs and expenses to service and maintain the improvements including incidental expenses to operate the District. d) An Assessment Diagram that identifies the boundaries of the District. e) An Assessment Roll containing each of the Assessor Parcel Numbers that comprise the District and the proportional maximum assessment and the assessment for fiscal year 2026/2027.

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6/9/26 | Item H4 | Attachment 1
SECTION 3. The Engineer’s Report as presented, is hereby approved, and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

SECTION 4. The City Clerk shall certify to the passage and adoption of this Resolution and the minutes of this meeting shall so reflect the adoption and approval of the Engineer’s Report.

PASSED AND ADOPTED at a regular meeting of the City Council held on the 9 th day of
June, 2026.

On motion by Council Member ______ and seconded by Council Member _______, the foregoing Resolution is hereby adopted in its entirety on the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF ATASCADERO:
_____________________________
Charles Bourbeau, Mayor
ATTEST:

Lara K. Henderson, City Clerk

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6/9/26 | Item H4 | Attachment 2

DRAFT RESOLUTION B

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

ATASCADERO, CALIFORNIA, ORDERING THE LEVY AND
COLLECTION OF ASSESSMENTS FOR FISCAL YEAR 2026/2027 FOR STREET AND STORM DRAIN MAINTENANCE DISTRICT NO. 02 (LAS LOMAS [WOODRIDGE])
WHEREAS, the City Council of the City of Atascadero, California (hereafter referred to as City Council) has by previous Resolutions initiated proceedings to levy special benefit assessments against parcels of land within Street and Storm Drain Maintenance District No. 02 (Woodridge) (hereafter referred to as the “District”) for the fiscal year commencing July 1, 2026 and ending June 30, 2027; pursuant to the provisions of the Benefit Assessment Act of 1982, Chapter 6.4 of the California Government Code, beginning with Section 54703 (hereafter referred to as the “Act”) to pay the costs and expenses of operation, maintenance, repair and servicing of local street right-ofway improvements and storm drain facilities related thereto; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council an Engineer’s Report in connection with the proposed levy of special benefit assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution adopt and approve said Engineer’s Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027, to pay the costs and expenses of operation, maintenance, repair and servicing of local street right-ofway improvements and storm drain facilities related thereto; and WHEREAS, the City Council conducted in May 2005 a property owner protest ballot proceeding for the District assessments proposed to be levied and majority protest of the assessments described in the Engineer’s Report did not exist pursuant to the provisions of the California State Constitution Article XIIID.

NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Atascadero:

SECTION 1. Following notice duly given, the City Council has held a full and fair Public Hearing regarding its Resolution approving the Engineer’s Report prepared in connection therewith; the levy and collection of assessments, and considered the oral and written statements, protests and communications made or filed by interested persons.

SECTION 2. Based upon its review of the Engineer’s Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City Council hereby finds and determines that:
a) The land within District will receive special benefit by the operation, maintenance, and servicing of improvements to be provided by the District. b) The District includes the lands receiving such special benefit. c) The net amount to be assessed upon the lands within the District is in accordance and apportioned by a formula and method which fairly distributes the net amount among the eligible

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6/9/26 | Item H4 | Attachment 2
parcels in proportion to the special benefit to be received by each parcel from the improvements and services for the fiscal year commencing July 1, 2026, and ending June 30, 2027.

SECTION 3. The City Council hereby orders the proposed improvements to be made, which improvements are briefly described as the maintenance, operation, administration, and servicing of the improvements that may include, but is not limited to local street right-of-way improvements and storm drain facilities within the District and the appurtenant facilities related thereto.

SECTION 4. The maintenance, operation and servicing of improvements shall be performed pursuant to the Act and the County Auditor of San Luis Obispo County shall enter on the County Assessment Roll opposite each parcel of land the amount of levy, and such levies shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the levy shall be paid to the City.

SECTION 5. The City shall deposit the money representing assessments collected by the County for the District to the credit of a fund for the Street and Storm Drain Maintenance District No. 02 (Woodridge), and such money shall be expended only for the maintenance, operation and servicing of the improvements as described in the Engineers Report and generally described in Section 3 of this Resolution.

SECTION 6. The adoption of this Resolution constitutes the establishment of the maximum assessment rate described in the Engineer’s Report and the levy of assessments for the fiscal year commencing July 1, 2026, and ending June 30, 2027.

SECTION 7. The City Clerk or their designee is hereby authorized and directed to file the levy with the County Auditor, per Section 54718 of the Act, upon adoption of this Resolution.

PASSED AND ADOPTED at a regular meeting of the City Council held on the 9 th day of
June, 2026.

On motion by Council Member ______ and seconded by Council Member _______, the foregoing Resolution is hereby adopted in its entirety on the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF ATASCADERO:
________________________________
Charles Bourbeau, Mayor
ATTEST:

Lara K. Henderson, City Clerk

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Fiscal Year 2026/27 Engineer’s Report For:

Street and Storm Drain Maintenance
District No. 02 Las Lomas (Woodridge)
May 2026
6/9/26 | Item H4 | Attachment 3

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CITY OF ATASCADERO
Street and Storm Drain Maintenance District No. 02
Las Lomas (Woodridge)
6500 Palma Avenue
Atascadero, CA 93422
Phone – (805) 461-5000
Fax – (805) 461-7612

CITY COUNCIL
Charles Bourbeau, Mayor
Mark Dariz, Mayor Pro Tem
Susan Funk, Council Member
Seth Peek, Council Member
Heather Newsom, Council Member

AGENCY STAFF
Jim Lewis, City Manager
Jeri Rangel, Administrative Services Director
Cindy Chavez, Deputy Director of Administrative Services NBS
Corina Chavez, Project Manager
Danielle Robison, Administrator
6/9/26 | Item H4 | Attachment 3

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TABLE OF CONTENTS

1. Engineer’s Letter ............................................................................................................. 1

2. Executive Summary ........................................................................................................ 2

3. Plans and Specifications .................................................................................................. 4

3.1 Benefiting Properties within the District ................................................................ 4

3.2 Funding Authorized by the 1982 Act ....................................................................... 4

3.3 Description of Improvements and Services ............................................................ 4

4. Estimate of Costs ............................................................................................................ 8

5. Method of Assessment ................................................................................................... 9

5.1 General .................................................................................................................... 9

5.2 Benefit Analysis ....................................................................................................... 9

5.3 Assessment Methodology ..................................................................................... 10

5.4 Assessment Range Formula .................................................................................. 13

6. Assessment Diagram ..................................................................................................... 16

7. Assessment Roll ............................................................................................................ 17 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 1

1. ENGINEER’S LETTER
WHEREAS, on March 24, 2005 by Resolution No. 2005-048, the City Council of the City of Atascadero (the ”City”), State of California, in accordance with and pursuant to the provisions of the Benefit Assessment Act of 1982, being Chapter 6.4 of the California Government Code, commencing with Section 54703 (hereafter referred to as the “1982 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (hereafter referred to as the “California Constitution”), established the City of Atascadero Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) (the “District”); and
WHEREAS, on May 12, 2026 the City Council, adopted its Resolution Initiating Proceedings for the Annual Levy of Assessments and Ordering the Preparation of an Engineer’s Report for the District; and WHEREAS, the Resolution Initiating Proceedings directed NBS to prepare and file a report describing the general nature, location, and extent of the improvements to be maintained; an estimate of the costs of the maintenance, operations, and servicing of the improvements for the District for the referenced fiscal year; a diagram for the District, showing the area and properties to be assessed; and an assessment of the estimated costs of the administration, maintenance, operations, and servicing the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the assessments as detailed in this Engineer’s Report and as summarized in the table below are made to cover the portion of the estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the District in proportion to the special benefit received. The following table summarizes the proposed assessment for Fiscal Year 2026/27:

FY 2026/27 Summary of Assessment
Description Amount
Estimated Annual Costs $711,730
Capital Reserve Collection/(Uses) 114,270
Levy Adjustments (718,468)
Balance to Levy $107,532
Fiscal Year 2026/27 Maximum Rate $983.56
Fiscal Year 2026/27 Proposed Applied Rate $464.00
I, the undersigned, respectfully submit the enclosed Engineer’s Report and, to the best of my knowledge, information, and belief, the Engineer’s Report, Assessments, and the Assessment Diagram herein have been prepared, computed, and levied in accordance with the assessment methodology adopted, approved, and ordered by the City Council of the City of Atascadero and the 1982 Act.

City Engineer
6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 2

2. EXECUTIVE SUMMARY
Pursuant to the provisions of the Benefit Assessment Act of 1982, being Chapter 6.4 of the California Government Code, commencing with Section 54703 (hereafter referred to as the “1982 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (hereafter referred to as the “California Constitution”), the City Council of the City of Atascadero, County of San Luis Obispo, State of California (hereafter referred to as “City”), proposed to form and levy special benefit assessments for the district designated as:

Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) (hereafter referred to as the “District”), which includes the lots and parcels of land within the residential subdivision known as Las Lomas (Woodridge), Tract 2525-1 within the City limits of the City. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared in connection with the levy and collection of annual assessments related thereto for Fiscal Year 2026/27.

The City Council formed the District, and provided for the levy and collection of annual assessments on the County tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the street and storm drain improvements and facilities associated with and resulting from the development of properties within the District. The improvements to be provided by the District and the assessments described herein are made pursuant to the 1982 Act and the substantive and procedural provisions of the California Constitution.

This Report describes the District, the improvements, and the proposed assessments to be levied against properties in connection with the special benefits the properties will receive from the maintenance and servicing of the District improvements and facilities. The annual assessments described herein will provide a funding source for the continued operation and maintenance of streets, storm drain system and appurtenant facilities installed in connection with the development of properties within the District.

The improvements and assessments described in this Report are based on the development of properties within the District and represent an estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to maintain and service the streets and storm drain system that provides special benefits to properties within the District. The structure of the District (organization), the improvements, the method of apportionment, and assessments described herein are based on current development plans and specifications for Tract 2525-1; and by reference these plans and specifications are made part of this Report.

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 Luis Obispo County Assessor’s Office. The San Luis Obispo County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties to be assessed on the tax roll for the special benefit assessments.

As part of this District’s formation, the City conducted a Property Owner Protest Ballot proceeding for the proposed levy of a new assessment pursuant to the provisions of the California Constitution, Article XIIID Section 4. In conjunction with this ballot proceeding, the City Council conducted a noticed public hearing to consider public testimonies, comments and written protests regarding the formation of the District and 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 3 levy of assessments. Upon conclusion of the public hearing, property owner protest ballots received were opened and tabulated to determine whether majority protest existed (ballots were weighted based on assessment amounts), and by resolution the City Council confirmed the results of the ballot tabulation.

The tabulation of the ballots indicated that majority protest did not exist for the proposed assessments and the assessment range formula presented and described herein; therefore, the City Council approved the Report (as submitted or amended), ordered the formation of the District, and approved the levy and collection of assessments. The assessments for Fiscal Year 2005/2006 were submitted to the San Luis Obispo County Auditor/Controller for inclusion on the property tax roll for each parcel.

Each subsequent fiscal year, a Report shall be prepared and presented to the City Council describing any changes to the improvements, proposed services, the annual budget or assessments for that fiscal year and the City Council may hold a noticed public hearing regarding these matters prior to approving and ordering the proposed levy of assessments. If the proposed assessments for the District exceed the maximum assessment described herein (as approved by the property owners), the new or increased assessment must be confirmed through another property owner protest ballot proceeding before such an assessment may be imposed. It should be noted that an increased assessment to an individual property resulting from changes in development or land use does not constitute an increased assessment. 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 4

3. PLANS AND SPECIFICATIONS

3.1 Benefiting Properties within the District
The territory within the District consists of the lots, parcels and subdivisions of land within the residential subdivision known as the Las Lomas (Woodridge), Tract 2525-1, which encompasses an area of land totaling approximately one hundred and eleven acres (111.20 acres).

This residential subdivision includes one hundred forty-three (143) single-family residential units; thirtyfive (35) condominium/senior housing units; and a single, one hundred (100) unit multi-family residential project at build-out. Due to parcel splits the multi-family residential project is spread over three parcels.

The planned subdivision is situated in the southeast portion of the City of Atascadero and is generally located:
 South and east of Halcon Road;
 East of Highway 101 and El Camino Real
 South and west of the Southern Pacific Railroad Tracks; and  North of Salinas Road and Santa Cruz Road

3.2 Funding Authorized by the 1982 Act
As generally defined by the Benefit Assessment Act of 1982 and applicable to this District, the City may impose a benefit assessment to finance the maintenance and operation costs of the following services:
 Drainage and Flood Control;
 Streets and Roads.

In addition to imposing a benefit assessment for the annual maintenance and operation of the District improvements, the City may also authorize an assessment or utilize existing assessment revenues to finance the installation, construction or replacement of drainage and flood control facilities as well as the street and road improvements (with some limitations). While such activities are permitted under the 1982 Act, the budget and assessments for this District only provide for normal maintenance and operation of the improvements. Since most major rehabilitation/construction projects result from unforeseen damages, the extent and cost of such projects are not easily predicted and to accumulate funds as part of the normal annual assessments would not be reasonable. If such funding becomes necessary, the City may present a new or increased assessment to the property owners to support the projects.

3.3 Description of Improvements and Services
The purpose of this District is to fund the activities necessary to maintain and service the local streets and the drainage and flood control systems constructed and installed in connection with development of properties within the residential subdivision known as Las Lomas (Woodridge), Tract 2525-1 pursuant to approved development plans and agreements. The improvements may consist of all or a portion of the public streets, drainage and flood control facilities associated with Tract 2525-1 and the maintenance of these improvements may include but are not limited to the materials, equipment, labor, and incidental expenses deemed necessary to keep these improvements in satisfactory condition. The maintenance of the improvements and related activities shall be funded entirely or partially through the District assessments. Not 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 5 all improvements have been fully accepted by the City. It is anticipated that will occur within the next fiscal year at which time the costs of maintenance for those improvements will be charged to the district. The District improvements and services are generally described as:
 Street maintenance that may include but is not limited to the repair and servicing of street surfaces, curbs, gutters, bridges, driveway approaches, sidewalks, barricades, delineation, signage or other facilities within the public street rights-of-way installed in connection with the development of properties in Tract 2525-1 and that have been dedicated to the City;  Storm drain and flood control maintenance that may include but is not limited to inspection, repair and servicing of drainage basins, inlets, catch basins, manholes, outlets, drywells, pumps, filters and storm drain pipes installed in connection with the development of properties of Tract 2525-1 as well as any off-site improvements and facilities directly associated with the aforementioned infrastructure that is deemed necessary to service or protect the properties including waste water treatment;
 The appurtenant, equipment, materials and service contracts related to the aforementioned improvements and facilities;
 Specifically excluded are those improvements or facilities: located on private property or common areas; that may be provided or maintained by an agency other than the City; that may be provided by another assessment or tax levied by the City; or that may be provided and maintained by a Homeowner’s Association or similar entity.

Detailed maps and descriptions of the location and extent of the specific improvements to be maintained by the District are on file in the Office of Public Works and by reference are made part of this Report. Those portions of the District improvements that may be identified as general benefit or will be funded in whole or in part by other revenue sources as part of the approved development agreements, will not be included as part of the District assessments. The net annual cost to provide and maintain the improvements determined to be of special benefit shall be allocated to each property in proportion to the special benefits received.

STREET MAINTENANCE
The street maintenance program may include, but is not limited to: the repair of potholes, cracks or other failures in the asphalt surface; repair or replacement of curbs, gutters, driveway approaches and sidewalks as required as part of maintaining the streets; repair or installation of street signs, barricades, fencing or other delineation; mechanized sweeping and cleaning of the streets and gutters; slurry sealing, overlays and re-striping of the street surfaces. The specific activities and timing of various street and road maintenance services shall be determined by the City’s Public Works Department as necessary to extend the life of the streets or to improve traffic circulation and safety as available funding permits. Specifically, the street improvements for this District are identified as:
 Approximately 290,610 square feet of asphalt street surface located on the various interior streets identified as Calle Milano, Eliano Street, Via Cielo, Avion Road, Alcotan Lane, and Azor Lane;  Approximately 13,750 linear feet of curb and gutter along Calle Milano, Eliano Street, Via Cielo, Avion Road, Alcotan Lane, and Azor Lane;
 Approximately 1,480 linear feet of curb and gutter in and around the median islands on Calle Milano and at Via Cielo;
6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 6  Approximately 145 driveway approaches, 45,264 square feet of sidewalks and various street signs within the District;
 Specifically not included as part of the street maintenance program are the costs associated with major replacements or reconstruction. Although the District assessments will provide funding for regular maintenance and servicing of the improvements that will extend the useful life of the street improvements, the assessments are not intended to fund major replacements or reconstruction of the street surfaces or adjacent improvements such as curbs, gutters or driveway approaches. The costs of extensive replacement or reconstruction activities such as grinding and resurfacing of the asphalt; and replacement of curbs, gutters driveway approaches and sidewalks is significantly more than the amount that can reasonably be collected annually under the provisions of the 1982 Act. When such repairs or activities are deemed necessary, the City will consider various financing options including new or increased assessments for property owner approval.

The Public Works Department shall authorize the operational activities and maintenance of the public street and right-of-way improvements, facilities and services that may include, but are not limited to:
 Regular street sweeping services necessary to control dirt and debris on street surfaces and gutters;
 Annual inspection of street surface and repair of potholes and surface cracks as needed;  Periodic slurry or overly of street surfaces and driveway approaches (typically one or the other once every five years);
 Periodic re-striping of traffic lanes, bike lanes, street parking areas, crosswalks and intersections (typically in conjunction with slurry or overly activities);  Graffiti abatement of public improvements within the street rights-of-way that are maintained by the District including but not limited to sandblasting, repainting and repair of fences, walls, barricades, sidewalks and signage as needed;
 Annual inspection and periodic repair or replacement of decorative street- pavers as needed;  Annual inspection and minor repairs of curbs, gutters, driveway approaches and sidewalks including partial segment replacements as needed to ensure pedestrian and vehicle safety or the integrity of the street;
 Annual inspection and periodic repair or rehabilitation of street signs and traffic control devices;  Annual inspection and repair of barricades, street-fencing, delineation or retaining walls within the street rights-of-way as needed.

A portion of the services described above are not performed on an annual basis but rather on a periodic basis, such as slurry sealing or overlaying the asphalt streets, and the funds necessary for these activities are collected in installments as part of the annual assessments. The monies collected each year for these services will be accumulated in a special fund of the District (Reserve Fund or Capital Improvement Fund).

The monies accumulated for these activities shall be spent when sufficient funds have been accumulated to perform the services deemed necessary by the City (approximately every five years). This process of accumulating funds (installments) shall continue until such time the District is dissolved; or the City determines that such funding procedures require modification. Changes in the process of accumulating funds that would result in an increase to the annual assessment rate must be presented to the property owners for approval prior to imposing such an increase. 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 7

STORM DRAIN AND FLOOD CONTROL MAINTENANCE
The storm drain and flood control system associated with the District may include but is not limited to: drainage basins and bio-filters; channel ways; storm drain inlets, catch basins, manholes, outlets; drywells, pumps, filters and pipes. The storm drain system to be maintained primarily involves on-site facilities (within the District boundaries) but may also include off-site improvements such as water treatment equipment, facilities or services mandated or required by Federal, State or County regulations for water pollution control. The annual assessments for this District are intended to support a storm drain and flood control maintenance program that will adequately regulate and control storm water runoff resulting from the development of properties within the District. This maintenance program may include but is not limited to:
inspection and documentation of the system; cleaning, servicing or repair of the facilities and equipment; and the partial replacement or rehabilitation of equipment and facilities. The storm drain and flood control system includes but is not limited to:
 Approximately 175,550 square feet of drainage basin area;  Twenty-four (24) inlets, outlets and manholes located throughout Tract 2525-1;  Approximately 4,965 linear feet of storm drain pipe ranging from 18 inches to 36 inches in diameter.

The Public Works Department shall authorize and schedule the operational activities and maintenance of the storm drain and storm water pollution treatment infrastructure, facilities and services that may include, but are not limited to:
 Cleaning of storm drain inlets, catch basins, manholes and pipes as needed;  Stencil maintenance and documentation of facilities as required by Federal, State or County regulations;
 Cleaning and landscape maintenance of the drainage basins, bio-filter areas or channel ways as needed;
 Debris removal and pest control in and around the storm drain facilities as needed;  Minor repairs and maintenance of the storm drain inlets, catch basins and outlets as needed;  Street sweeping services necessary to control debris and water flow for the storm drain system; and,
 The operational costs related to NPDES compliance requirements.

A portion of the services described above are not performed on an annual basis but rather on a periodic basis such as minor repairs to the storm drain inlets, catch basins and outlets, and the funds necessary for these activities are collected in installments as part of the annual assessments. The monies collected each year for these services will be accumulated in a special fund of the District (Reserve Fund or Capital Improvement Fund). The monies accumulated for these activities shall be spent as needed to perform the services deemed necessary by the City. This process of accumulating funds (installments) shall continue until such time the District is dissolved; or the City determines that such funding procedures require modification. Changes in the process of accumulating funds that would result in an increase to the annual assessment rate must be presented to the property owners for approval prior to imposing such an increase.
6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 8

4. ESTIMATE OF COSTS
Budget
2026/27
(1) Levy per EBU rate does not include the County of San Luis Obispo fee of $2.00 per parcel Assessment

DIRECT COSTS
Streets, Roads & Storm Drain Improvements
Street Maintenance $8,600
Drainage Maintenance Services 3,830
Inspection & Operational Services - Roads, Drainage 0
Asphalt Slurry Seal 523,000
Curbs, Gutters, and Sidewalk Repairs 168.000
Total Annual Direct Costs $703,430

ADMINISTRATION EXPENSES
City Annual Administration $1,880
City Operational Services 2,100
Engineer's Report & Services 4,170
Public Noticing 150
Total Annual Administration Costs $8,300
TOTAL DIRECT & ADMINISTRATION COSTS $711,730

CAPITAL RESERVE COLLECTIONS/(USES)
Collection for Street Surface Activities $97,500
Collection for Repair Activities: Curbs, Gutters, Approaches & Sidewalks 12,500 Collection for Debris Removal 1,250
Collection for Storm Drain Infrastructure 3,020
Total Annual Capital Reserve Collections/(Uses) $114,270

LEVY ADJUSTMENTS
Interest Income - Improvement Fund ($16,607)
Interest Income - Operating Reserve Fund (533)
Reserve Fund Collection (Use) (701,328)
Total Levy Adjustments ($718,468)

BALANCE TO LEVY $107,532

DISTRICT STATISTICS
Total Parcels 191
Parcels Levied 181
Total EBU (1) 231.75
Levy per EBU $464.00
Maximum Levy per EBU $983.56

FUND BALANCE INFORMATION
Beginning Operating Reserve Balance $13,449
Operational Reserve Interest 533
Surplus Transfer from Improvement Fund 717,963
Operational Reserve Collection (Use) (718,468)
Ending Operating Reserve Balance $13,477

Beginning Improvement Fund Balance $1,006,549
Improvement Fund Interest 16,607
Surplus Transfer to Operations Fund (717,963)
Improvement Fund Collection 114,270
Ending Improvement Fund Balance $419,463
6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 9

5. METHOD OF ASSESSMENT

5.1 General
The 1982 Act permits the establishment of assessment districts by agencies for the purpose of providing for the maintenance, operation and servicing of drainage and flood control improvements as well as streets, roads and appurtenant facilities. The 1982 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service”.

Furthermore:
“The annual aggregate amount of the assessment shall not exceed the estimated annual cost of providing the service, except that the legislative body may, by resolution, determine that the estimated cost of work authorized … is greater than can be conveniently raised from a single annual assessment and order that the estimated cost shall be raised by an assessment levied and collected in installments…. The revenue derived from the assessment shall not be used to pay the cost of any service other than the service for which the assessment was levied.”
The method of apportionment described in this Report for allocation of special benefit assessments utilizes commonly accepted engineering practices in compliance with the provisions of the 1982 Act and the California Constitution. The formulas used for calculating assessments reflects the composition of parcels within the District and the improvements and services provided, to fairly apportion the costs based on the special benefits to each parcel.

5.2 Benefit Analysis
Each of the proposed improvements and services, and the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the 1982 Act and the California Constitution. The street and storm drain improvements associated with this District were necessary and essential requirements 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 General Plan. As such the ongoing operation, servicing and maintenance of those improvements would otherwise be the direct financial obligation of each individual property owner. Since each parcel to be assessed within the District could not have been developed in the absence of these improvements and facilities, each parcel has a direct investment in the proper maintenance of the improvements that is over and above any general benefits that may be conferred by such improvements and services.

The ongoing maintenance and servicing of the District improvements is an integral part of the appearance, use and preservation of the properties within the District and such services to be funded by annual assessments confer a particular and distinct special benefit to those parcels. The proper maintenance of streets and appurtenant facilities allows individual parcels to be used to their fullest extent by ensuring the safe and efficient movement of people and goods to and from the benefiting properties Likewise, the maintenance and servicing of the storm drain system ensures proper water flow and control of excess 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 10 water during periods of rain, which is essential to preservation and protection of private property.

Together the maintenance and servicing of the streets and storm drain system contributes to a specific enhancement of each of the parcels within the District and the absence of adequate maintenance and servicing of the District improvements could eventually have a negative impact on properties within the District.

Although the improvements may include public streets and storm drain facilities that connect to similar facilities outside the District boundaries, it is clear that the construction and installation of these improvements were only necessary for the development of properties within the District. As such, these improvements were not required nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been determined that the ongoing maintenance, servicing and operation of the District improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. Any improvement or portion thereof (particularly off-site storm drain facilities) that may be considered general benefit shall be funded by other revenue sources and not included as part of the special benefit assessments allocated to properties within this District. However, the costs associated with installation or improvement of any offsite facilities that benefit the parcels within this District as well as other properties (shared benefit) may be allocated to the parcels within the District based on their proportional special benefit from such improvements.

5.3 Assessment Methodology
The costs associated with the improvements and services shall be fairly distributed among the parcels based upon the special benefit received by each parcel. Additionally, in compliance with the California Constitution Article XIIID Section 4, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel. The benefit formula used to determine the assessment obligation is therefore based upon both the improvements that benefit the parcels within the District as well as the proposed land use of each property as compared to other parcels that benefit from those specific improvements.

The method of apportionment established for this District and described herein, reflects the proportional special benefit each property receives from the improvements and services based on the actual or proposed land use of that parcel as compared to other properties within the District based on similarities and differences in parcel land use.

EQUIVALENT BENEFIT UNITS:

To assess benefits equitably it is necessary to relate each property’s proportional special benefits to the special benefits of the other properties within the District. The method of apportionment established for most districts formed under the 1982 Act utilizes a weighted method of apportionment known as an Equivalent Benefit Unit (EBU) methodology that uses the single-family home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU) and the other land uses are converted to a weighted EBU based on an assessment formula that equates the property’s specific development status, type of development (land use), and size of the property, as compared to a singlefamily home site. 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 11 Although the Equivalent Benefit Unit method of apportioning special benefit is most commonly used and applied to districts that have a wide range of land use classifications (residential and non-residential use), this District is comprised of only residential properties and the following apportionment analysis of special benefit addresses only residential land uses. Not all land use types described in the following are necessarily applicable to the development of properties within this District, but are presented for comparison purposes to support the proportional special benefit applied to those land use types within the District.

EBU APPLICATION BY LAND USE:
(1) Single-family Residential — This land use is defined as a fully subdivided residential home site with or without a structure. This land use is assessed 1.0 EBU per lot or parcel. This is the base value that the other properties are compared and weighted against (i.e. Equivalent Benefit Unit “EBU”). (2) Multi-family Residential — This land use is defined as a fully subdivided residential parcel that has more than one residential unit developed on the property. (This land use typically includes apartments, duplexes, triplex etc., but does not generally include condominiums, town-homes or mobile-home parks). Based on average population densities and size of the structure as compared to a typical single-family residential unit, multi-family residential parcels shall be proportionately assessed for the parcel’s total number of residential units utilizing a sliding benefit scale. Although multi-family properties typically receive similar benefits to that of a single-family residential, it would not be reasonable to conclude that on a per unit basis, the benefits are equal. Studies have consistently shown that the average multi-family unit impacts infrastructure approximately 75% as much as a single-family residence (Sample Sources: Institute of Transportation Engineers Informational Report Trip Generation, Fifth Edition; Metcalf and Eddy, Wastewater Engineering Treatment, Disposal, Reuse, Third Edition). These various studies indicate that most public improvements and infrastructure are utilized and impacted at reduced levels by multi-family residential units and a similar reduction in proportional benefit is appropriate. Furthermore, it is also reasonable to conclude that as the density (number of units) increases, the proportional benefit per unit tends to decline because the unit size and people per unit usually decreases.

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 12 per unit regardless of whether each unit is assigned an individual APN or there are multiple units assigned to an APN. (There is no adjustment for parcels with more than five units). (4) Planned-Residential Development — This land use is defined as any property for which a tentative or final tract map has been filed and approved (a specific number of residential lots and units has been identified) and the property is expected to be subdivided within the fiscal year or is part of the overall improvement and development plan for the District. This land use classification often times involves more than a single parcel (e.g. the approved tract map encompasses more than a single APN). Each parcel that is part of the approved tract map shall be assessed proportionately for the proposed or estimated residential type and units to be developed on that parcel as part of the approved tract map. Accordingly, each parcel is assigned an appropriate number of benefit units that reflects the development of that property at build-out. (The EBU assigned to each parcel shall represent the combination of single-family, condominium, multi-family units to be developed). (5) Vacant Residential — This land use is defined as property currently zoned for residential development, but a tentative or final tract map for the property has not yet been approved. Based upon the opinions of professional appraisers who appraise market property values for real estate in California, the land value portion of a property typically ranges from 20 to 30 percent of the total value of a developed residential property (the average is about 25 percent). Although the assessed value of an individual property is not a direct reflection of the property’s special benefit, this general correlation between land value and structure value does provide a reasonable basis for apportioning special benefit for vacant residential properties. Utilizing this twenty-five percent (25%) apportionment and the number of single-family residential units typically developed per acre of land (an average of 4 residential units per acre) an Equivalent Benefit Unit of 1.0 EBU per acre (4 units per acre x 25%) is derived and presents an appropriate apportionment of special benefit for vacant residential properties. Recognizing that the full and timely utilization of vacant property is reduced as the size of the property increases, it has been determined that the maximum EBU assigned to a vacant residential parcel shall not exceed 25.0 EBU (parcels in excess of 25 acres are assigned 25.0 EBU). Parcels less than one acre, shall be assigned a minimum of 1.0 EBU (similar to a vacant lot within a residential tract).
(6) Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.0 EBU. This land use classification may include but is not limited to:
 Lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County);
 Dedicated public easements including open space areas, utility rights-of- way, greenbelts, parkways, parks or other publicly owned properties that are part of the District improvements or may provide other benefits to private properties within the District.;  Private properties that cannot be developed independently from an adjacent property, such as common areas, sliver parcels or bifurcated lots or properties with very restrictive development use.

These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment, but shall be reviewed annually by the assessment engineer to confirm the parcels current development status. Government owned properties or public 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 13 properties are not necessarily exempt properties and shall be subject to special benefit assessment unless it qualifies for an exempt status.
(7) Special Cases — In many districts where multiple land use classifications are involved, there are usually one or more properties for which the standard land use classifications do not accurately identify the special benefits received from the improvements. For example, a parcel may be identified as a Vacant Residential property, however only a small percentage of the parcel’s total acreage can actually be developed. In this case, an appropriate calculation would be based on the net acreage that can be utilized rather than the gross acreage of the parcel.

The following table provides a summary of land use classifications and the Equivalent Benefit Unit calculations previously outlined.

Property Type
Equivalent
Benefit Units Multiplier
Single-family Residential 1.00 Per Unit/Lot/Parcel
Multi-family Residential

0.75 Per Unit for the First 50 Units

0.50 Per Unit for Units 51-100

0.25 Per Unit for all Remaining Units
Condominium/Townhome Units 0.75 Per Unit
Planned Residential
Development

1.00 Per Planned SF Residential Lot

0.75 Per Planned Condominium

0.75 Per Unit for the First 50 Units

0.50 Per Unit for Units 51-100

0.25 Per Unit for all Remaining Units
Vacant Residential Land 1.00 Per Acre
Exempt Parcels 0.00 Per Parcel
The following formula is used to calculate each parcel’s EBU (proportional benefit).

Total Balance to Levy / Total EBU = Levy per EBU
Levy per EBU x Parcel EBU = Parcel Levy Amount

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 14 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." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).

The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments. As part of the District formation, the notice and assessment ballots presented to the property owners for approval included a maximum assessment amount for fiscal year 2005/2006 (initial maximum assessment), identification of the corresponding maximum assessment rate and a summary of the Assessment Range Formula described herein.

The Assessment Range Formula for this District shall be applied to the future assessments and is generally defined:
 If the proposed annual assessment (levy per EBU) for the upcoming fiscal year is less than or equal to the adjusted Maximum Assessment Rate, then the proposed annual assessment is not considered an increased assessment.
 The Maximum Assessment Rate is equal to the (Initial) Maximum Assessment Rate established for Fiscal Year 2005/2006 adjusted annually by the greater of, three percent (3%) or the annual percentage change in the Consumer Price Index (CPI) of “All Urban Consumers” for the San Francisco-Oakland-San Jose Area from February to February. The Maximum Assessment rate was increased by 3.000% for Fiscal Year 2026/27.

Beginning with Fiscal Year 2006/2007 and each fiscal year thereafter, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate established for the fiscal year utilizing the Assessment Range Formula described above. The Maximum Assessment Rate is calculated independent of the District’s annual budget and proposed assessment. The annual percentage change in CPI is based on available data provided by the U.S. Department of Labor; Bureau of Labor Statistics at the time the annual Report is prepared. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living. In January 2018, BLS introduced a new geographic area sample for the CPI. As part of the change the index for this area was renamed from San Francisco-Oakland-San Jose to San Francisco-Oakland-Hayward. The metropolitan area is comprised of Alameda, Contra Costa, Marin, San Francisco, San Mateo Counties in the State of California. This CPI will be used going forward.

To impose a new or increased assessment other than the annual inflationary adjustment provided by the preceding Assessment Range Formula, the City must comply with the provisions of the California Constitution Article XIIID Section 4c, that requires a public hearing and certain protest procedures including 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 15 mailed notice of the public hearing and property owner protest balloting. Property owners through the balloting process must approve a proposed new or increased assessment before such an assessment may be imposed.
6/9/26 | Item H4 | Attachment 3

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 16

6. ASSESSMENT DIAGRAM
The parcels within the Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) consist of the lots, parcels and subdivisions of land located in the residential development known as Las Lomas (Woodridge), Tract 2525-1. The District covers approximately one hundred and eleven acres (111.20 acres) in the southeast portion of the City of Atascadero.

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City of Atascadero
2026/27 Engineer’s Report – Street and Storm Drain Maintenance District No. 02 Las Lomas (Woodridge) 17

7. ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District is based on the Assessment Diagram presented herein and is based on available parcel maps and property data from the San Luis Obispo County Assessor’s Office at the time the Engineer’s Report was prepared. A listing of the proposed lots and parcels to be assessed within this District along with the assessment amounts is provided herein.

Non-assessable lots or parcels may include but are not limited to public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas, rights-ofway, common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has little or no value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

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City of Atascadero
Street & Storm Drain Maintenance No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 045-311-014 9341 DECHADO WAY MFR 17.770 $17,478.0086 8,245.28 045-311-015 9261 LOS OLIVOS CIR MFR 24.830 24,422.0008 11,521.12 045-311-016 9110 CIRUELA WAY MFR 19.900 19,573.0091 9,233.60 045-312-001 9510 ALCOTAN RD SFR 1.000 983.5683 464.00
045-312-002 9520 ALCOTAN RD SFR 1.000 983.5683 464.00
045-312-003 11400 ELIANO ST SFR 1.000 983.5683 464.00
045-312-004 11390 ELIANO ST SFR 1.000 983.5683 464.00
045-312-005 11380 ELIANO ST SFR 1.000 983.5683 464.00
045-312-006 11370 ELIANO ST SFR 1.000 983.5683 464.00
045-312-007 11360 ELIANO ST SFR 1.000 983.5683 464.00
045-312-008 11350 ELIANO ST SFR 1.000 983.5683 464.00
045-312-009 11340 ELIANO ST SFR 1.000 983.5683 464.00
045-312-010 11320 ELIANO ST SFR 1.000 983.5683 464.00
045-312-011 11310 ELIANO ST SFR 1.000 983.5683 464.00
045-312-012 11305 ELIANO ST SFR 1.000 983.5683 464.00
045-312-013 11325 ELIANO ST SFR 1.000 983.5683 464.00
045-312-014 11335 ELIANO ST SFR 1.000 983.5683 464.00
045-312-015 11355 ELIANO ST SFR 1.000 983.5683 464.00
045-312-016 11365 ELIANO ST SFR 1.000 983.5683 464.00
045-312-017 11385 ELIANO ST SFR 1.000 983.5683 464.00
045-312-018 11395 ELIANO ST SFR 1.000 983.5683 464.00
045-312-019 11405 ELIANO ST SFR 1.000 983.5683 464.00
045-312-020 11415 ELIANO ST SFR 1.000 983.5683 464.00
045-312-021 11425 ELIANO ST SFR 1.000 983.5683 464.00
045-312-022 11435 ELIANO ST SFR 1.000 983.5683 464.00
045-312-023 9400 CALLE MILANO SFR 1.000 983.5683 464.00 045-312-024 9410 CALLE MILANO SFR 1.000 983.5683 464.00 045-312-025 9420 CALLE MILANO SFR 1.000 983.5683 464.00 045-312-026 9430 CALLE MILANO SFR 1.000 983.5683 464.00 045-312-027 9440 CALLE MILANO ST SFR 1.000 983.5683 464.00 045-312-028 9450 CALLE MILANO SFR 1.000 983.5683 464.00 045-312-029 9460 CALLE MILANO SFR 1.000 983.5683 464.00 045-312-030 9470 CALLE MILANO SFR 1.000 983.5683 464.00 045-312-031 9480 CALLE MILANO SFR 1.000 983.5683 464.00 045-312-032 9490 CALLE MILANO SFR 1.000 983.5683 464.00 045-312-033 9500 CALLE MILANO SFR 1.000 983.5683 464.00 045-312-034 9510 CALLE MILANO RD SFR 1.000 983.5683 464.00 045-312-035 9520 CALLE MILANO RD SFR 1.000 983.5683 464.00 045-312-036 9535 AZOR LN SFR 1.000 983.5683 464.00
045-312-037 9525 AZOR LN SFR 1.000 983.5683 464.00
045-312-038 9515 AZOR LN SFR 1.000 983.5683 464.00
045-312-039 9505 AZOR LN SFR 1.000 983.5683 464.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 1 of 5 04/08/2026 03:00:51PM 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
Street & Storm Drain Maintenance No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 045-312-040 9495 AZOR LN SFR 1.000 983.5683 464.00
045-312-041 9485 AZOR LN SFR 1.000 983.5683 464.00
045-312-042 9475 AZOR LN SFR 1.000 983.5683 464.00
045-312-043 9465 AZOR LN SFR 1.000 983.5683 464.00
045-312-044 9470 AZOR LN SFR 1.000 983.5683 464.00
045-312-045 9480 AZOR RD SFR 1.000 983.5683 464.00
045-312-046 9500 AZOR LN SFR 1.000 983.5683 464.00
045-312-047 9520 AZOR LN SFR 1.000 983.5683 464.00
045-312-048 9530 AZOR LN SFR 1.000 983.5683 464.00
045-312-049 9540 AZOR LN SFR 1.000 983.5683 464.00
045-312-050 9550 AZOR LN SFR 1.000 983.5683 464.00
045-312-051 9515 ALCOTAN RD SFR 1.000 983.5683 464.00
045-312-052 9505 ALCOTAN RD SFR 1.000 983.5683 464.00
045-312-053 9495 ALCOTAN RD SFR 1.000 983.5683 464.00
045-312-054 9485 ALCOTAN RD SFR 1.000 983.5683 464.00
045-312-055 9475 ALCOTAN RD SFR 1.000 983.5683 464.00
045-312-056 9500 ALCOTAN RD SFR 1.000 983.5683 464.00
045-313-001
11455 MONTE VERDE
DR SFV 1.000 983.5683 464.00
045-313-002 9500 VIA CIELO SFR 1.000 983.5683 464.00
045-313-003 9550 VIA CIELO SFR 1.000 983.5683 464.00
045-313-004 9600 VIA CIELO RD SFR 1.000 983.5683 464.00 045-313-005 9650 VIA CIELO RD SFR 1.000 983.5683 464.00 045-313-006 9700 VIA CIELO RD SFR 1.000 983.5683 464.00 045-313-007 9655 VIA CIELO RD SFR 1.000 983.5683 464.00 045-313-008 9625 VIA CIELO SFR 1.000 983.5683 464.00
045-313-009 9575 VIA CIELO SFR 1.000 983.5683 464.00
045-313-010 9565 VIA CIELO SFR 1.000 983.5683 464.00
045-313-011 9555 VIA CIELO SFR 1.000 983.5683 464.00
045-313-012 9505 VIA CIELO SFR 1.000 983.5683 464.00
045-313-013 9515 VIA CIELO SFR 1.000 983.5683 464.00
045-313-014 9525 VIA CIELO SFR 1.000 983.5683 464.00
045-313-015 9535 VIA CIELO SFR 1.000 983.5683 464.00
045-313-018 9350 VIA CIELO SFR 1.000 983.5683 464.00
045-313-019 9402 VIA CIELO LN SFR 1.000 983.5683 464.00 045-313-020 9450 VIA CIELO SFR 1.000 983.5683 464.00
045-313-021 11450 MONTE VERDE SFR 1.000 983.5683 464.00 045-313-026 9250 VIA CIELO SFR 1.000 983.5683 464.00
045-313-027 9300 VIA CIELO SFR 1.000 983.5683 464.00
045-314-001 11290 ELIANO ST SFR 1.000 983.5683 464.00
045-314-002 11280 ELIANO ST SFR 1.000 983.5683 464.00
045-314-003 11270 ELIANO ST SFR 1.000 983.5683 464.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 2 of 5 04/08/2026 03:00:51PM 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
Street & Storm Drain Maintenance No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 045-314-004 11260 ELIANO ST SFR 1.000 983.5683 464.00
045-314-005 11250 ELIANO ST SFR 1.000 983.5683 464.00
045-314-006 11240 ELIANO ST SFR 1.000 983.5683 464.00
045-314-007 11220 ELIANO ST SFR 1.000 983.5683 464.00
045-314-008 11215 ELIANO ST SFR 1.000 983.5683 464.00
045-314-009 11225 ELIANO ST SFR 1.000 983.5683 464.00
045-314-010 11235 ELIANO ST SFR 1.000 983.5683 464.00
045-314-011 11245 ELIANO ST SFR 1.000 983.5683 464.00
045-314-012 11255 ELIANO ST SFR 1.000 983.5683 464.00
045-314-013 11265 ELIANO ST SFR 1.000 983.5683 464.00
045-314-014 11275 ELIANO ST SFR 1.000 983.5683 464.00
045-314-015 11285 ELIANO ST SFR 1.000 983.5683 464.00
045-314-016 11290 AVION RD SFR 1.000 983.5683 464.00
045-314-017 11280 AVION RD SFR 1.000 983.5683 464.00
045-314-018 11270 AVION RD SFR 1.000 983.5683 464.00
045-314-019 11260 AVION RD SFR 1.000 983.5683 464.00
045-314-020 11250 AVION RD SFR 1.000 983.5683 464.00
045-314-021 11240 AVION RD SFR 1.000 983.5683 464.00
045-314-022 11230 AVION RD SFR 1.000 983.5683 464.00
045-314-023 11210 AVION RD SFR 1.000 983.5683 464.00
045-314-024 11200 AVION RD SFR 1.000 983.5683 464.00
045-314-025 11205 AVION RD SFR 1.000 983.5683 464.00
045-314-026 11215 AVION RD SFR 1.000 983.5683 464.00
045-314-027 11225 AVION RD SFR 1.000 983.5683 464.00
045-314-028 11235 AVION RD SFR 1.000 983.5683 464.00
045-314-029 11245 AVION RD SFR 1.000 983.5683 464.00
045-314-030 11255 AVION RD SFR 1.000 983.5683 464.00
045-314-031 11275 AVION RD SFR 1.000 983.5683 464.00
045-314-032 11285 AVION RD SFR 1.000 983.5683 464.00
045-314-033 11295 AVION RD SFR 1.000 983.5683 464.00
045-315-001 11210 ELIANO ST SFR 1.000 983.5683 464.00
045-315-002 11190 ELIANO ST SFR 1.000 983.5683 464.00
045-315-003 11180 ELIANO ST SFR 1.000 983.5683 464.00
045-315-004 11170 ELIANO ST SFR 1.000 983.5683 464.00
045-315-005 11160 ELIANO ST SFR 1.000 983.5683 464.00
045-315-006 11150 ELIANO ST SFR 1.000 983.5683 464.00
045-315-007 11140 ELIANO ST SFR 1.000 983.5683 464.00
045-315-008 11130 ELIANO ST SFR 1.000 983.5683 464.00
045-315-009 11120 ELIANO ST SFR 1.000 983.5683 464.00
045-315-010 11105 ELIANO ST SFR 1.000 983.5683 464.00
045-315-011 11115 ELIANO ST SFR 1.000 983.5683 464.00
045-315-012 11125 ELIANO ST SFR 1.000 983.5683 464.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 3 of 5 04/08/2026 03:00:51PM 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
Street & Storm Drain Maintenance No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 045-315-013 11100 AVION RD SFR 1.000 983.5683 464.00
045-315-014 11165 ELIANO ST SFR 1.000 983.5683 464.00
045-315-015 11185 ELIANO ST SFR 1.000 983.5683 464.00
045-315-016 11195 ELIANO ST SFR 1.000 983.5683 464.00
045-315-017 11205 ELIANO ST SFR 1.000 983.5683 464.00
045-315-018 11180 AVION RD SFR 1.000 983.5683 464.00
045-315-019 11170 AVION RD SFR 1.000 983.5683 464.00
045-315-020 11160 AVION RD SFR 1.000 983.5683 464.00
045-315-021 11150 AVION RD SFR 1.000 983.5683 464.00
045-315-022 11130 AVION RD SFR 1.000 983.5683 464.00
045-315-023 11110 AVION RD SFR 1.000 983.5683 464.00
045-315-024 11105 AVION RD SFR 1.000 983.5683 464.00
045-315-025 11115 AVION RD SFR 1.000 983.5683 464.00
045-315-026 11125 AVION RD SFR 1.000 983.5683 464.00
045-315-027 11135 AVION RD SFR 1.000 983.5683 464.00
045-315-028 11145 AVION RD SFR 1.000 983.5683 464.00
045-315-029 11155 AVION RD SFR 1.000 983.5683 464.00
045-315-030 11165 AVION RD SFR 1.000 983.5683 464.00
045-315-031 11175 AVION RD SFR 1.000 983.5683 464.00
045-315-032 11185 AVION RD SFR 1.000 983.5683 464.00
045-315-033 11195 AVION RD SFR 1.000 983.5683 464.00
045-316-041 9350 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-042 9352 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-043 9354 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-044 9356 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-045 9358 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-046 9360 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-047 9362 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-048 9364 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-049 9366 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-050 9368 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-051 9369 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-052 9367 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-053 9365 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-054 9363 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-055 9361 RIBERENA CIR CON 0.750 737.6762 348.00 045-316-056 9355 RANADA CIR CON 0.750 737.6762 348.00
045-316-057 9357 RANADA CIR CON 0.750 737.6762 348.00
045-316-058 9359 RANADA CIR CON 0.750 737.6762 348.00
045-316-059 9361 RANADA CIR CON 0.750 737.6762 348.00
045-316-060 9363 RANADA CIR CON 0.750 737.6762 348.00
045-316-061 9371 CADENCIA CT CON 0.750 737.6762 348.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 4 of 5 04/08/2026 03:00:51PM 6/9/26 | Item H4 | Attachment 3

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City of Atascadero
Street & Storm Drain Maintenance No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 045-316-062 9373 CADENCIA CT CON 0.750 737.6762 348.00
045-316-063 9375 CADENCIA CT CON 0.750 737.6762 348.00
045-316-064 9377 CADENCIA CT CON 0.750 737.6762 348.00
045-316-065 9379 CADENCIA CT CON 0.750 737.6762 348.00
045-316-066 9381 CIELO AZUL CT CON 0.750 737.6762 348.00 045-316-067 9383 CIELO AZUL CT CON 0.750 737.6762 348.00 045-316-068 9385 CIELO AZUL CT CON 0.750 737.6762 348.00 045-316-069 9387 CIELO AZUL CT CON 0.750 737.6762 348.00 045-316-070 9389 CIELO AZUL CT CON 0.750 737.6762 348.00 045-316-071 9388 CIELO AZUL CT CON 0.750 737.6762 348.00 045-316-072 9386 CIELO AZUL CT CON 0.750 737.6762 348.00 045-316-073 9384 CIELO AZUL CT CON 0.750 737.6762 348.00 045-316-074 9382 CIELO AZUL CT CON 0.750 737.6762 348.00 045-316-075 9380 CIELO AZUL CT CON 0.750 737.6762 348.00 181 Accounts 231.750 $227,941.9524 107,532.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 5 of 5 04/08/2026 03:00:51PM 6/9/26 | Item H4 | Attachment 3

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6/9/26 | Item H4 | Attachment 4

DRAFT RESOLUTION C

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ATASCADERO, CALIFORNIA, APPROVING THE FINAL ENGINEER’S

REPORT REGARDING THE LANDSCAPING AND LIGHTING
DISTRICT NO. 02 (LAS LOMAS [WOODRIDGE]), AND THE LEVY AND

COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO IN
FISCAL YEAR 2026/2027
WHEREAS, the City Council of the City of Atascadero, California (hereafter referred to as the “City Council”), pursuant to the provisions of Part 2 of Division 15 of the California Streets and Highways Code, did by previous Resolution order the Engineer, NBS, to prepare and file a report in accordance with Article 4 of Chapter 1 of Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500, in connection with the proposed levy for Landscaping and Lighting District No. 02 (Woodridge) (hereafter referred to as the “District”) and the collection of assessments related thereto for the fiscal year starting July 1, 2026 and ending June 30, 2027; and
WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of Atascadero and the City Clerk has presented to the City Council such report entitled “Engineer’s Annual Levy Report for the Landscaping and Lighting District No. 02 (Woodridge), fiscal year 2026/2027” (hereafter referred to as the “Engineer’s Report”) in accordance with the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”); and WHEREAS, the City Council has carefully examined and reviewed the Engineer’s Report as presented, and is satisfied with the items and documents as set forth therein, and finds that the levy of assessments has been spread in accordance with the special benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Engineer’s Report.

NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Atascadero:

SECTION 1. The above recitals are true and correct.

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6/9/26 | Item H4 | Attachment 4
c) The Budget that outlines the costs and expenses to service and maintain the improvements including incidental expenses authorized by the Act to operate the District. d) An Assessment Diagram that identifies the boundaries of the District. e) An Assessment Roll containing each of the Assessor Parcel Numbers that comprise the District and the proportional maximum assessment and annual assessment for fiscal year 2026/2027.

SECTION 3. The Engineer’s Report as presented, is hereby approved, and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

SECTION 4. The City Clerk shall certify to the passage and adoption of this Resolution and the minutes of this meeting shall so reflect the adoption and approval of the Engineer’s Report.

PASSED AND ADOPTED at a regular meeting of the City Council held on the 9 th day of
June, 2026.

On motion by Council Member ______ and seconded by Council Member _______, the foregoing Resolution is hereby adopted in its entirety on the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF ATASCADERO:
________________________________
Charles Bourbeau, Mayor
ATTEST:

Lara K. Henderson, City Clerk

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6/9/26 | Item H4 | Attachment 5

DRAFT RESOLUTION D

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

ATASCADERO, CALIFORNIA, ORDERING THE LEVY AND
COLLECTION OF ASSESSMENTS FOR FISCAL YEAR 2026/2027 FOR LANDSCAPING AND LIGHTING DISTRICT NO. 02 (LAS LOMAS
[WOODRIDGE])
WHEREAS, the City Council of the City of Atascadero, California (hereafter referred to as City Council) has by previous Resolutions initiated proceedings and declared its intention to levy special benefit assessments against parcels of land within the Landscaping and Lighting District No. 02 (Woodridge) (hereafter referred to as the “District”) for fiscal year 2026/2027, said fiscal year commencing July 1, 2026 and ending June 30, 2027; pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the "Act") to pay the costs and expenses of operation, maintenance, repair and servicing of local landscaping, street lighting and appurtenant facilities related thereto; and
WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council an Engineer’s Report in connection with the proposed levy of special benefit assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution adopt and approve said Engineer’s Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027, to pay the costs and expenses of operation, maintenance, repair and servicing of local landscaping, street lighting, and appurtenant facilities related thereto; and WHEREAS, the City and its legal counsel have reviewed Proposition 218 and found that these assessments comply with applicable provisions of Section XIIID of the California State Constitution.

NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Atascadero:

SECTION 1. Following notice duly given, the City Council has held a full and fair Public Hearing regarding its Resolution approving the Engineer’s Report prepared in connection with the levy and collection of assessments, and considered the oral and written statements, protests and communications made or filed by interested persons.

SECTION 2. Based upon its review of the Engineer’s Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City Council hereby finds and determines that:
a) The land within District will receive special benefit by the operation, maintenance, and servicing of improvements to be provided by the District. b) The net amount to be assessed upon the lands within the District is in accordance and apportioned by a formula and method which fairly distributes the net amount among the eligible

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6/9/26 | Item H4 | Attachment 5
parcels in proportion to the special benefit to be received by each parcel from the improvements and services for the fiscal year commencing July 1, 2026, and ending June 30, 2027.

SECTION 3. The City Council hereby orders the proposed improvements to be made, which improvements are briefly described as the maintenance, operation, administration, and servicing of the improvements that may include, but is not limited to local streetlights, landscaping, parks and open space areas within the District and appurtenant facilities related thereto.

SECTION 5. The City shall deposit the money representing assessments collected by the County for the District to the credit of a fund for the Landscaping and Lighting District No. 02 (Woodridge), and such money shall be expended for the maintenance, operation and servicing of the improvements as described in the Engineers Report and generally described in Section 3 of this Resolution.

SECTION 6. The adoption of this Resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2026, and ending June 30, 2027.

SECTION 7. The City Clerk or their designee is hereby authorized and directed to file the levy with the County Auditor, per Sections 22645-22647 of the Act, upon adoption of this Resolution.

PASSED AND ADOPTED at a regular meeting of the City Council held on the 9 th day of
June, 2026.

On motion by Council Member ______ and seconded by Council Member _______, the foregoing Resolution is hereby adopted in its entirety on the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF ATASCADERO:
________________________________
Charles Bourbeau, Mayor
ATTEST:

Lara K. Henderson, City Clerk

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Fiscal Year 2026/27 Engineer’s Report For:

Landscaping and Lighting District
District No. 02 Las Lomas (Woodridge)
May 2026
6/9/26 | Item H4| Attachment 6

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CITY OF ATASCADERO
Landscaping & Lighting District No. 02
Las Lomas (Woodridge)

6500 Palma Avenue
Atascadero, CA 93422
Phone – (805) 461-5000
Fax – (805) 461-7612

CITY COUNCIL
Charles Bourbeau, Mayor
Mark Dariz, Mayor Pro Tem
Susan Funk, Council Member
Seth Peek, Council Member
Heather Newsom, Council Member

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TABLE OF CONTENTS

1. Engineer’s Letter ............................................................................................................. 1

2. Executive Summary ........................................................................................................ 2

3. Plans and Specifications .................................................................................................. 4

3.1 Description of the District ....................................................................................... 4

3.2 Improvements and Services Authorized by the 1972 Act ....................................... 4

3.3 Description of Improvements and Services ............................................................ 5

4. Estimate of Costs ............................................................................................................ 8

5. Method of Assessment ................................................................................................... 9

5.1 General .................................................................................................................... 9

5.2 Benefit Analysis ....................................................................................................... 9

5.3 Assessment Methodology ..................................................................................... 11

5.4 Assessment Range Formula .................................................................................. 14

6. Assessment Diagram ..................................................................................................... 16

7. Assessment Roll ............................................................................................................ 17 6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 1

1. ENGINEER’S LETTER
WHEREAS, on March 24, 2005 by Resolution No. 2005-051, the City Council of the City of Atascadero (the “City”), State of California, in accordance with and pursuant to the Landscape and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500 (the “1972 Act”) established the City of Atascadero Landscaping and Lighting District No. 02 Las Lomas (Woodridge) (the “District”); and
WHEREAS, on May 12, 2026 the City Council, under the 1972 Act, adopted its Resolution Initiating Proceedings for the Annual Levy of Assessments and Ordering the Preparation of an Engineer’s Report for the District; and
WHEREAS, the Resolution Initiating Proceedings directed NBS to prepare and file a report describing the general nature, location, and extent of the improvements to be maintained; an estimate of the costs of the maintenance, operations, and servicing of the improvements for the District for the referenced fiscal year; a diagram for the District, showing the area and properties to be assessed; and an assessment of the estimated costs of the administration, maintenance, operations, and servicing the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

FY 2026/27 Budget Summary
Description Total Costs
Costs Not
Assessed
Proposed
Assessment
Total
Benefit
Units
Maximum
Rate
Proposed
Rate Per
BU
Annual Maintenance $90,430 ($1,580) $88,850
Special Project 15,000 0 15,000
Administration 7,270 0 7,270
Capital Reserve Collections/(Use) (433) (250) (683)
Levy Adjustments (30,020) 0 (30,020)
Total $82,247 ($1,830) $80,417 231.75 $2,442.46 $347.00 I, the undersigned, respectfully submit the enclosed Engineer’s Report and, to the best of my knowledge, information, and belief, the Engineer’s Report, Assessments, and the Assessment Diagram herein have been prepared, computed, and levied in accordance with the assessment methodology adopted, approved, and ordered by the City Council of the City of Atascadero and the 1972 Act.

City Engineer
6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 2

2. EXECUTIVE SUMMARY
Pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereafter referred to as the “1972 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (hereafter referred to as “Article XIIID”), the City Council of the City of Atascadero, County of San Luis Obispo, State of California (hereafter referred to as “City”), executed the proceedings required for the establishment of the special benefit assessment district designated as:

Landscaping and Lighting District No. 02 Las Lomas (Woodridge) (hereafter referred to as the “District”), which includes the lots and parcels of land within the residential subdivision known as Las Lomas (Woodridge), Tract 2525-1 within the City limits of the City. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared in connection with the levy and collection of annual assessments related thereto for Fiscal Year 2026/27, as required pursuant to Chapter 1, Article 4 of the 1972 Act.

The City Council formed the District, and provided for the levy and collection of annual assessments on the County tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the landscaping and lighting improvements associated with and resulting from the development of properties within the District. The improvements to be provided by the District and the assessments described herein are made pursuant to the 1972 Act and the substantive and procedural provisions of Article XIIID.

This Report describes the District, the improvements, and the proposed assessments to be levied against properties in connection with the special benefits the properties will receive from the maintenance and servicing of the District improvements. The annual assessments will provide a funding source for the continued operation and maintenance of public landscaping and lighting improvements installed in connection with the development of properties within the District.

The improvements and assessments described in this Report are based on the planned development of properties within the District and represent an estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to maintain and service the improvements. The boundaries of the District, the proposed improvements, the method of apportionment, and assessments described herein are based on current development plans and specifications for Tract 2525-1; and by reference these plans and specifications are made part of this Report.

As part of the District formation, the City of Atascadero conducted a Property Owner Protest Ballot proceeding for the proposed levy of a new assessment pursuant to the provisions of the California Constitution, Article XIIID Section 4. In conjunction with this ballot proceeding, the City Council conducted a noticed public hearing on May 24, 2005 to consider public testimonies, comments and written protests regarding the formation of the District and levy of assessments. Upon conclusion of the public hearing, 6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 3 property owner protest ballots received were opened and tabulated to determine whether majority protest existed (ballots were weighted based on assessment amounts), and by resolution the City Council confirmed the results of the ballot tabulation. Tabulation of the ballots indicated that majority protest did not exist for the proposed assessments and the assessment range formula presented and described herein, the City Council approved the Report (as submitted or amended), ordered the formation of the District, and approved the levy and collection of assessments. The assessments for Fiscal Year 2005/2006 were submitted to the San Luis Obispo County Auditor/Controller for inclusion on the property tax roll for each parcel.

Each subsequent fiscal year, an Engineer’s Report shall be prepared and presented to the City Council describing the District any changes to the District or improvements and the proposed budget and assessments for that fiscal year and the City Council shall hold a noticed public hearing regarding these matters prior to approving and ordering the proposed levy of assessments. If the proposed assessments for the District exceed the maximum assessment described herein (as approved by the property owners), the new or increased assessment must be confirmed through another property owner protest ballot proceeding before such an assessment may be imposed. It should be noted that an increased assessment to an individual property resulting from changes in development or land use does not constitute an increased assessment. 6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 4

3. PLANS AND SPECIFICATIONS

3.1 Description of the District
The territory within the District consists of the lots, parcels and subdivisions of land within the residential subdivision known as the Las Lomas (Woodridge), Tract 2525-1, which encompasses an area of land totaling approximately one hundred and eleven acres (111.20 acres).

This residential subdivision includes one hundred forty-three (143) single-family residential units; thirtyfive (35) condominium/senior housing units; and a single one hundred (100) unit multi-family residential project at build-out. Due to parcel splits the multi-family residential project is spread over three parcels.

3.2 Improvements and Services Authorized by the 1972 Act As generally defined by the 1972 Act and applicable to this District, the improvements and associated assessments may include one or more of the following:
1) The installation or planting of landscaping;
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities; 3) The installation or construction of public lighting facilities including, but not limited to street lights and traffic signals;
4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; 5) The installation of park or recreational improvements, including, but not limited to, all of the following:
a) Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage.
b) Lights, playground equipment, play courts, and public restrooms. 6) The acquisition of land for park, recreational, or open-space purposes or any existing improvement otherwise authorized pursuant to this section.
7) The maintenance or servicing, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement including but not limited to:
a) Repair, removal, or replacement of all or any part of any improvements; b) Grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; 6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 5 c) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; d) The removal of trimmings, rubbish, debris, and other solid waste; e) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti;
f) Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; g) Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.
8) Incidental expenses associated with the improvements including, but not limited to:
a) The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
b) The costs of printing, advertising, and the publishing, posting and mailing of notices; c) Compensation payable to the County for collection of assessments; d) Compensation of any engineer or attorney employed to render services; e) Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
f) Costs associated with any elections held for the approval of a new or increased assessment.

3.3 Description of Improvements and Services
The purpose of this District is to ensure the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District. The improvements may consist of all or a portion of the public landscaped areas, street lighting and appurtenant facilities within and adjacent to the District (Tract 2525-1). These improvements generally include, but are not limited to the materials, equipment, utilities, labor, appurtenant facilities and expenses necessary for the ongoing maintenance and operation of public street lighting as well as landscaped parkways, medians, slopes, trails, park areas, drainage basins, open space areas and other designated easements or rights-of-way constructed and installed as part of the development plans and agreements approved for the development of each lot and parcel within the District. The improvements to be maintained and funded entirely or partially through the District assessments are generally described as:
 Streetscape landscaping including street trees located on the perimeter of the development and interior streets of Tract 2525-1 that are within the public rights-of-way or easements and dedicated to the City for maintenance;
 Open space areas and fuel modification areas within or adjacent to the District boundaries;  Park areas, recreational equipment, trails and landscaped drainage facilities developed and constructed as part of developing properties within Tract 2525-1;  Public lighting facilities including street lighting, safety lighting and ornamental lighting installed as part of the residential development or landscaped improvement areas  Appurtenant facilities, equipment, materials and utilities related to the aforementioned improvements;
6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 6  Specifically not included as District improvements are those improvements located on private property, improvements and facilities that may be provided or maintained by an agency other than the City; improvements and facilities that may be provide by another assessment or tax levied by the City or any improvement provided and maintained by a Homeowner’s Association or similar entity.

Those portions of the District improvements that may be identified as general benefit or will be funded in whole or in part by other revenue sources as part of the approved development agreements, will not be included as part of the District assessments. The net annual cost to provide and maintain the improvements determined to be of special benefit shall be allocated to each property in proportion to the special benefits received.

3.3.1 LANDSCAPE IMPROVEMENTS
The landscape improvements for the District may include, but are not limited to turf, ground cover, shrubs and plants, trees, irrigation and drainage systems, ornamental lighting, masonry walls or other fencing, hardscape improvements, monuments, and associated appurtenant facilities located within the landscape easements or public rights-of-way. Specifically, the landscape improvement areas for this District are identified as:
 Approximately 34,420 square feet of streetscape landscaping and trees within the public rights-ofway along or adjacent to Halcon Road, Calle Milano, Via Cielo and Eliano Street including but not limited to approximately 27,200 square feet of parkway landscaping and 7,220 square feet of median landscaping;
 Approximately 220,850 square feet (5.07 acres) of landscaped slope areas within the District boundaries and adjacent to the residential properties, open space areas, drainage basins and streets of Tract 2525-1;
 Approximately 175,550 square feet (4.03 acres) of landscaped area in and around the two (2) drainage basins within Tract 2525-1;
 Approximately 106,460 square feet of non-irrigated open space area within the District;  Approximately 1,981,980 square feet of non-irrigated open space area within the boundaries of the District associated with the development of the residential properties within Tract 2525-1;  Approximately 225 street trees located within the public rights-of-way of the streets within Tract 2525-1 including but not limited to Calle Milano, Via Cielo, Eliano Street, Avion Road, Azor Lane and Alcotan Lane;
 Approximately 1,910 square feet of paths and trails, 45,265 square feet sidewalks and 6,100 linear feet of fencing within and adjacent to the various landscape improvement areas.

3.3.2 PUBLIC LIGHTING IMPROVEMENTS
The lighting improvements may include but are not limited to the cost of providing electrical energy and servicing of lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with:
6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 7  There are five (5) public streetlights currently planned for Tract 2525-1. These streetlights are located on Calle Milano between Halcon Road and Eliano Street (The entryway to the residential properties within the District);
 Lighting facilities may also include but are not limited to safety lights, security lights or ornamental lights located within the various landscape improvement areas installed as part of the District’s landscape improvements.
6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 8

4. ESTIMATE OF COSTS
Total Costs Not 2026/27
BUDGET Budget Assessed Assessment

DIRECT COSTS
Annual Costs
Landscape Services $65,000 (1,580) $63,420
Landscape Supplies 2,000 0 2,000
Landscape Utilities 13,580 0 13,580
City Landscape Services 6,700 0 6,700
Other Maintenance Services 3,150 0 3,150
Total Annual Direct Costs $90,430 ($1,580) $88,850

CAPITAL EXPENDITURES
Special Projects $15,000 $0 $15,000
Total Annual Special Projects $15,000 $0 $15,000

ADMINISTRATION EXPENSES
Annual Administration Expenses
City Annual Administration $1,560 $0 $1,560
Engineer's Report & Services 5,360 0 5,360
Public Noticing 350 0 350
Total Administration $7,270 $0 $7,270
TOTAL DIRECT & ADMINISTRATION COSTS $112,700 ($1,580) $111,120

CAPITAL RESERVE COLLECTIONS/(USES)
Landscape Rehabilitation/Replacement $3,128 $0 $3,128
Median Rehabilitation/Replacement 138 0 138
Open Space Rehabilitation/Replacement 1,000 (250) 750
Tree Rehabilitation/Replacement (9,194) 0 (9,194)
Slope Rehabilitation/Replacement 3,754 0 3,754
Other Rehabilitation/Replacement 741 0 741
Total Annual Capital Reserve Collections/(Uses) ($433) ($250) ($683)

LEVY ADJUSTMENTS
Interest Income - Improvement Fund ($2,200) $0 ($2,200) Interest Income - Operating Reserve Fund (1,720) 0 (1,720) Contribution from Other Sources (1,830) 0 (1.830)
Reserve Collection/(Use) (24,270) 0 (24,270)
Total Levy Adjustments ($30,020) $0 ($30,020)
BALANCE TO LEVY (1) $82,247 ($1,830) $80,417

DISTRICT STATISTICS
Total Parcels 191
Parcels Levied 181
Total EBU (1) 231.75
Levy per EBU $347.00
Maximum Levy per EBU $2,442.46

FUND BALANCE INFORMATION
Beginning Operating Reserve Balance $64,226
Operational Reserve Interest 1,720
Surplus Transfer from Improvement Fund 28,773
Operational Reserve Collection (Use) (30,020)
Estimated Ending Operating Reserve Balance $64,699

Beginning Improvement Fund Balance $109,676
Improvement Fund Interest 2,200
Surplus Transfer to Operations Fund (28,773)
Improvement Fund Collection/(Use) (433)
Estimated Ending Improvement Fund Balance $82,670
(1) Does not include even penny rounding or County of San Luis Obispo fee of $2.00 per parcel. 6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 9

5. METHOD OF ASSESSMENT

5.1 General
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The method of apportionment described in this Report for allocation of special benefit assessments utilizes commonly accepted engineering practices and have been established pursuant to the 1972 Act and the provisions of Article XIIID. The formulas used for calculating assessments reflects the composition of parcels within the District and the improvements and services provided, to fairly apportion the costs based on the special benefits to each parcel.

5.2 Benefit Analysis
Each of the proposed improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the 1972 Act and Article XIIID. The improvements provided by this District and for which properties will be assessed have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City General Plan. As such, these improvements would be necessary and required of individual property owners for the development of such properties and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of ensuring the maintenance and operation of the improvements are a distinct and special benefit to the properties within the District. Any improvement or portion thereof that is considered to be of general benefit shall be funded by other revenue sources and not included as part of the special benefit assessments allocated to properties within the District.

5.2.1 SPECIAL BENEFIT
The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability and security of those properties is enhanced by the presence of public lighting and well-maintained landscaping in close proximity to those properties.

The special benefits associated with landscape improvements are specifically:
 Enhanced desirability of properties through association with the improvements. 6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 10  Improved aesthetic appeal of properties providing a positive representation of the area and properties.
 Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping
 Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention.
 Increased sense of pride in ownership of property within the District resulting from wellmaintained improvements associated with the properties.  Enhanced quality of life through well-maintained green space and landscaped areas.  Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.  Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

5.2.2 GENERAL BENEFIT
In reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District as well as the reasons for installing and constructing such improvements, it is evident that the improvements are solely the result of developing properties within the District and the ongoing maintenance and operation of these improvements will directly affect the properties within the District. Although the improvements include public areas, easements, rights-ofway and other amenities available or visible to the public at large, the construction and installation of these improvements (except portions of the open space areas) were only necessary for the development of properties within the District and were not required nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been determined that the improvements and the ongoing maintenance, servicing and operation of those improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. With respect to the open space areas, these areas are an integral part of property development within the District and clearly provide a direct and special benefit those properties. However, it is 6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 11 also recognized that the majority of this open space area is located on the perimeter of the District and is directly accessible from surrounding properties and the public at large. Therefore, it has been determined that up to twenty-five percent (25%) of the costs to maintain this area shall be allocated as general benefit and not assessed as part of the District’s special benefit assessments

5.3.1 EQUIVALENT BENEFIT UNITS:

6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 12

Equivalent Benefit Unit “EBU”).
(2) Multi-family Residential — This land use is defined as a fully subdivided residential parcel that has more than one residential unit developed on the property. (This land use typically includes apartments, duplexes, triplex etc., but does not generally include condominiums, town-homes or mobile home parks). Based on average population densities and size of the structure as compared to a typical single-family residential unit, multi-family residential parcels shall be proportionately assessed for the parcel’s total number of residential units utilizing a sliding benefit scale. Although multi-family properties typically receive similar benefits to that of a single-family residential, it would not be reasonable to conclude that on a per unit basis, the benefits are equal. Studies have consistently shown that the average multi-family unit impacts infrastructure approximately 75% as much as a single-family residence (Sample Sources: Institute of Transportation Engineers Informational Report Trip Generation, Fifth Edition; Metcalf and Eddy, Wastewater Engineering Treatment, Disposal, Reuse, Third Edition). These various studies indicate that most public improvements and infrastructure are utilized and impacted at reduced levels by multi-family residential units and a similar reduction in proportional benefit is appropriate. Furthermore, it is also reasonable to conclude that as the density (number of units) increases the proportional benefit per unit tends to decline because the unit size and people per unit usually decreases.

Based on these considerations and the improvements provided by this District, an appropriate allocation of special benefit for multi-family residential properties as compared to a single- family residential is best represented by the following special benefit assignment: 0.75 EBU per unit for the first 50 units; 0.50 EBU per unit for units 51 through 100; and 0.25 EBU per unit for remaining units.
(3) Condominium/Town-home Units — Condominiums and town-homes tend to share attributes of both single-family residential and multi-family residential properties and for this reason are identified as a separate land use classification. Like most single-family residential properties, these properties are not usually considered rental property and generally, the County assigns each unit a separate APN or assessment number. However, condominiums and town-homes often have similarities to multi-family residential properties in that they are generally zoned medium to high density and in some cases may involve multiple units on a single APN. In consideration of these factors, it has been determined that an appropriate allocation of special benefit for condominiums, town-homes and similar residential properties is best represented by an assignment of 0.75 EBU per unit regardless of whether each unit is assigned an individual APN or there are multiple units assigned to an APN. (There is no adjustment for parcels with more than five units). (4) Planned-Residential Development — This land use is defined as any property for which a tentative or final tract map has been filed and approved (a specific number of residential lots and units has been identified) and the property is expected to be subdivided within the fiscal year or is part of the overall improvement and development plan for the District. This land use classification often times involves more than a single parcel (e.g. the approved tract map encompasses more than a 6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 13 single APN). Each parcel that is part of the approved tract map shall be assessed proportionately for the proposed or estimated residential type and units to be developed on that parcel as part of the approved tract map. Accordingly, each parcel is assigned an appropriate number of benefit units that reflects the development of that property at build-out. (The EBU assigned to each parcel shall represent the combination of single-family, condominium, multi-family units to be developed).
(5) Vacant Residential — This land use is defined as property currently zoned for residential development, but a tentative or final tract map for the property has not yet been approved. Based upon the opinions of professional appraisers who appraise market property values for real estate in California, the land value portion of a property typically ranges from 20 to 30 percent of the total value of a developed residential property (the average is about 25 percent). Although the assessed value of an individual property is not a direct reflection of the property’s special benefit, this general correlation between land value and structure value does provide a reasonable basis for apportioning special benefit for vacant residential properties. Utilizing this twenty-five percent (25%) apportionment and the number of single-family residential units typically developed per acre of land (an average of 4 residential units per acre) an Equivalent Benefit Unit of 1.00 EBU per acre (4 units per acre x 25%) is derived and presents an appropriate apportionment of special benefit for vacant residential properties. Recognizing that the full and timely utilization of vacant property is reduced as the size of the property increases, it has been determined that the maximum EBU assigned to a vacant residential parcel shall not exceed 25.00 EBU (parcels in excess of 25 acres are assigned 25.00 EBU). Parcels less than one acre, shall be assigned a minimum of 1.00 EBU (similar to a vacant lot within a residential tract). (6) Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.00 EBU. This land use classification may include but is not limited to:
 Lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County);
 Dedicated public easements including open space areas, utility rights-of- way, greenbelts, parkways, parks or other publicly owned properties that are part of the District improvements or may provide other benefits to private properties within the District;  Private properties that cannot be developed independently from an adjacent property, such as common areas, sliver parcels or bifurcated lots or properties with very restrictive development use;
These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment, but shall be reviewed annually by the assessment engineer to confirm the parcels’ current development status. Government owned properties or public properties are not necessarily exempt properties and shall be subject to special benefit assessment unless it qualifies for an exempt status.
(7) Special Cases — In many districts where multiple land use classifications are involved, there are usually one or more properties for which the standard land use classifications do not accurately identify the special benefits received from the improvements. For example, a parcel may be identified as a Vacant Residential property, however only a small percentage of the parcel’s 6/9/26 | Item H4| Attachment 6

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 14 total acreage can actually be developed. In this case, an appropriate calculation would be based on the net acreage that can be utilized rather than the gross acreage of the parcel The following table provides a summary of land use classifications and the Equivalent Benefit Unit calculations previously outlined.

Property Type
Equivalent
Benefit Units Multiplier
Single-family Residential 1.00 Per Unit/Lot/Parcel
Multi-family Residential

0.75 Per Unit for the First 50 Units

0.50 Per Unit for Units 51-100

0.25 Per Unit for all Remaining Units
Condominium/Townhome Units 0.75 Per Unit
Planned Residential Development

1.00 Per Planned SF Residential Lot

0.75 Per Planned Condominium

0.75 Per Unit for the First 50 Units

0.50 Per Unit for Units 51-100

0.25 Per Unit for all Remaining Units
Vacant Residential Land 1.00 Per Acre
Exempt Parcels 0.00 Per Parcel
The following formula is used to calculate each parcel’s EBU (proportional benefit).

Total Balance to Levy / Total EBU = Levy per EBU
Levy per EBU x Parcel EBU = Parcel Levy Amount

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 15 amount for Fiscal Year 2005/2006 (initial maximum assessment), identification of the corresponding maximum assessment rate and a summary of the Assessment Range Formula described herein.

The Assessment Range Formula for this District shall be applied to future assessments and is generally defined:
 If the proposed annual assessment (levy per EBU) for the upcoming fiscal year is less than or equal to the adjusted Maximum Assessment Rate, then the proposed annual assessment is not considered an increased assessment.
 The Maximum Assessment Rate is equal to the (Initial) Maximum Assessment Rate established for Fiscal Year 2005/2006 adjusted annually by the greater of, three percent (3%) or the annual percentage change in the Consumer Price Index (CPI) of “All Urban Consumers” for the San Francisco-Oakland-Hayward Area from February to February. The Maximum Assessment rate was increased by 3.000% for Fiscal Year 2026/27.

Beginning with Fiscal Year 2006/2007 and each fiscal year thereafter, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate is established for the fiscal year utilizing the Assessment Range Formula described above. The Maximum Assessment Rate is calculated independent of the District’s annual budget and proposed assessment. The annual percentage change in CPI is based on available data provided by the U.S. Department of Labor; Bureau of Labor Statistics at the time the annual Report is prepared. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living. In January 2018, BLS introduced a new geographic area sample for the CPI. As part of the change the index for this area was renamed from San Francisco-Oakland-San Jose to San Francisco-Oakland-Hayward. The metropolitan area is comprised of Alameda, Contra Costa, Marin, San Francisco and San Mateo Counties in the State of California. This CPI has and will be used in all subsequent reports or until such time there is a revision per the BLS and approval from the City Council.

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City of Atascadero
2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 16

6. ASSESSMENT DIAGRAM
The parcels within the Landscaping and Lighting District No. 02 Las Lomas (Woodridge) consist of the lots, parcels and subdivisions of land located in the planned residential development known as Las Lomas (Woodridge), Tract 2525-1. The District covers approximately one hundred and eleven acres (111.20 acres) in the southeast portion of the City of Atascadero.

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2026/27 Engineer’s Report – Lighting and Landscaping District No. 02 Las Lomas (Woodridge) 17

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City of Atascadero
Landscaping & Lighting Maint Dist No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 045-311-014 9341 DECHADO WAY MFR 17.770 $43,402.65 $6,166.18 045-311-015 9261 LOS OLIVOS CIR MFR 24.830 60,646.48 8,616.00 045-311-016 9110 CIRUELA WAY MFR 19.900 48,605.11 6,905.30 045-312-001 9510 ALCOTAN RD SFR 1.000 2,442.46 347.00
045-312-002 9520 ALCOTAN RD SFR 1.000 2,442.46 347.00
045-312-003 11400 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-004 11390 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-005 11380 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-006 11370 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-007 11360 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-008 11350 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-009 11340 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-010 11320 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-011 11310 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-012 11305 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-013 11325 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-014 11335 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-015 11355 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-016 11365 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-017 11385 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-018 11395 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-019 11405 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-020 11415 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-021 11425 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-022 11435 ELIANO ST SFR 1.000 2,442.46 347.00
045-312-023 9400 CALLE MILANO SFR 1.000 2,442.46 347.00 045-312-024 9410 CALLE MILANO SFR 1.000 2,442.46 347.00 045-312-025 9420 CALLE MILANO SFR 1.000 2,442.46 347.00 045-312-026 9430 CALLE MILANO SFR 1.000 2,442.46 347.00 045-312-027 9440 CALLE MILANO ST SFR 1.000 2,442.46 347.00 045-312-028 9450 CALLE MILANO SFR 1.000 2,442.46 347.00 045-312-029 9460 CALLE MILANO SFR 1.000 2,442.46 347.00 045-312-030 9470 CALLE MILANO SFR 1.000 2,442.46 347.00 045-312-031 9480 CALLE MILANO SFR 1.000 2,442.46 347.00 045-312-032 9490 CALLE MILANO SFR 1.000 2,442.46 347.00 045-312-033 9500 CALLE MILANO SFR 1.000 2,442.46 347.00 045-312-034 9510 CALLE MILANO RD SFR 1.000 2,442.46 347.00 045-312-035 9520 CALLE MILANO RD SFR 1.000 2,442.46 347.00 045-312-036 9535 AZOR LN SFR 1.000 2,442.46 347.00
045-312-037 9525 AZOR LN SFR 1.000 2,442.46 347.00
045-312-038 9515 AZOR LN SFR 1.000 2,442.46 347.00
045-312-039 9505 AZOR LN SFR 1.000 2,442.46 347.00
Slight variances may occur due to rounding
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City of Atascadero
Landscaping & Lighting Maint Dist No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 045-312-040 9495 AZOR LN SFR 1.000 2,442.46 347.00
045-312-041 9485 AZOR LN SFR 1.000 2,442.46 347.00
045-312-042 9475 AZOR LN SFR 1.000 2,442.46 347.00
045-312-043 9465 AZOR LN SFR 1.000 2,442.46 347.00
045-312-044 9470 AZOR LN SFR 1.000 2,442.46 347.00
045-312-045 9480 AZOR RD SFR 1.000 2,442.46 347.00
045-312-046 9500 AZOR LN SFR 1.000 2,442.46 347.00
045-312-047 9520 AZOR LN SFR 1.000 2,442.46 347.00
045-312-048 9530 AZOR LN SFR 1.000 2,442.46 347.00
045-312-049 9540 AZOR LN SFR 1.000 2,442.46 347.00
045-312-050 9550 AZOR LN SFR 1.000 2,442.46 347.00
045-312-051 9515 ALCOTAN RD SFR 1.000 2,442.46 347.00
045-312-052 9505 ALCOTAN RD SFR 1.000 2,442.46 347.00
045-312-053 9495 ALCOTAN RD SFR 1.000 2,442.46 347.00
045-312-054 9485 ALCOTAN RD SFR 1.000 2,442.46 347.00
045-312-055 9475 ALCOTAN RD SFR 1.000 2,442.46 347.00
045-312-056 9500 ALCOTAN RD SFR 1.000 2,442.46 347.00
045-313-001
11455 MONTE VERDE
DR SFV 1.000 2,442.46 347.00
045-313-002 9500 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-003 9550 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-004 9600 VIA CIELO RD SFR 1.000 2,442.46 347.00 045-313-005 9650 VIA CIELO RD SFR 1.000 2,442.46 347.00 045-313-006 9700 VIA CIELO RD SFR 1.000 2,442.46 347.00 045-313-007 9655 VIA CIELO RD SFR 1.000 2,442.46 347.00 045-313-008 9625 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-009 9575 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-010 9565 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-011 9555 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-012 9505 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-013 9515 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-014 9525 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-015 9535 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-018 9350 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-019 9402 VIA CIELO LN SFR 1.000 2,442.46 347.00 045-313-020 9450 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-021 11450 MONTE VERDE SFR 1.000 2,442.46 347.00 045-313-026 9250 VIA CIELO SFR 1.000 2,442.46 347.00
045-313-027 9300 VIA CIELO SFR 1.000 2,442.46 347.00
045-314-001 11290 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-002 11280 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-003 11270 ELIANO ST SFR 1.000 2,442.46 347.00
Slight variances may occur due to rounding
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City of Atascadero
Landscaping & Lighting Maint Dist No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 045-314-004 11260 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-005 11250 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-006 11240 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-007 11220 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-008 11215 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-009 11225 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-010 11235 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-011 11245 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-012 11255 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-013 11265 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-014 11275 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-015 11285 ELIANO ST SFR 1.000 2,442.46 347.00
045-314-016 11290 AVION RD SFR 1.000 2,442.46 347.00
045-314-017 11280 AVION RD SFR 1.000 2,442.46 347.00
045-314-018 11270 AVION RD SFR 1.000 2,442.46 347.00
045-314-019 11260 AVION RD SFR 1.000 2,442.46 347.00
045-314-020 11250 AVION RD SFR 1.000 2,442.46 347.00
045-314-021 11240 AVION RD SFR 1.000 2,442.46 347.00
045-314-022 11230 AVION RD SFR 1.000 2,442.46 347.00
045-314-023 11210 AVION RD SFR 1.000 2,442.46 347.00
045-314-024 11200 AVION RD SFR 1.000 2,442.46 347.00
045-314-025 11205 AVION RD SFR 1.000 2,442.46 347.00
045-314-026 11215 AVION RD SFR 1.000 2,442.46 347.00
045-314-027 11225 AVION RD SFR 1.000 2,442.46 347.00
045-314-028 11235 AVION RD SFR 1.000 2,442.46 347.00
045-314-029 11245 AVION RD SFR 1.000 2,442.46 347.00
045-314-030 11255 AVION RD SFR 1.000 2,442.46 347.00
045-314-031 11275 AVION RD SFR 1.000 2,442.46 347.00
045-314-032 11285 AVION RD SFR 1.000 2,442.46 347.00
045-314-033 11295 AVION RD SFR 1.000 2,442.46 347.00
045-315-001 11210 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-002 11190 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-003 11180 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-004 11170 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-005 11160 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-006 11150 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-007 11140 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-008 11130 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-009 11120 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-010 11105 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-011 11115 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-012 11125 ELIANO ST SFR 1.000 2,442.46 347.00
Slight variances may occur due to rounding
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City of Atascadero
Landscaping & Lighting Maint Dist No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 045-315-013 11100 AVION RD SFR 1.000 2,442.46 347.00
045-315-014 11165 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-015 11185 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-016 11195 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-017 11205 ELIANO ST SFR 1.000 2,442.46 347.00
045-315-018 11180 AVION RD SFR 1.000 2,442.46 347.00
045-315-019 11170 AVION RD SFR 1.000 2,442.46 347.00
045-315-020 11160 AVION RD SFR 1.000 2,442.46 347.00
045-315-021 11150 AVION RD SFR 1.000 2,442.46 347.00
045-315-022 11130 AVION RD SFR 1.000 2,442.46 347.00
045-315-023 11110 AVION RD SFR 1.000 2,442.46 347.00
045-315-024 11105 AVION RD SFR 1.000 2,442.46 347.00
045-315-025 11115 AVION RD SFR 1.000 2,442.46 347.00
045-315-026 11125 AVION RD SFR 1.000 2,442.46 347.00
045-315-027 11135 AVION RD SFR 1.000 2,442.46 347.00
045-315-028 11145 AVION RD SFR 1.000 2,442.46 347.00
045-315-029 11155 AVION RD SFR 1.000 2,442.46 347.00
045-315-030 11165 AVION RD SFR 1.000 2,442.46 347.00
045-315-031 11175 AVION RD SFR 1.000 2,442.46 347.00
045-315-032 11185 AVION RD SFR 1.000 2,442.46 347.00
045-315-033 11195 AVION RD SFR 1.000 2,442.46 347.00
045-316-041 9350 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-042 9352 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-043 9354 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-044 9356 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-045 9358 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-046 9360 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-047 9362 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-048 9364 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-049 9366 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-050 9368 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-051 9369 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-052 9367 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-053 9365 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-054 9363 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-055 9361 RIBERENA CIR CON 0.750 1,831.85 260.24 045-316-056 9355 RANADA CIR CON 0.750 1,831.85 260.24
045-316-057 9357 RANADA CIR CON 0.750 1,831.85 260.24
045-316-058 9359 RANADA CIR CON 0.750 1,831.85 260.24
045-316-059 9361 RANADA CIR CON 0.750 1,831.85 260.24
045-316-060 9363 RANADA CIR CON 0.750 1,831.85 260.24
045-316-061 9371 CADENCIA CT CON 0.750 1,831.85 260.24
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 4 of 5 04/08/2026 03:02:11PM 6/9/26 | Item H4| Attachment 6

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City of Atascadero
Landscaping & Lighting Maint Dist No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Address Land Use Benefit Units Max Assessment Grand Total 045-316-062 9373 CADENCIA CT CON 0.750 1,831.85 260.24
045-316-063 9375 CADENCIA CT CON 0.750 1,831.85 260.24
045-316-064 9377 CADENCIA CT CON 0.750 1,831.85 260.24
045-316-065 9379 CADENCIA CT CON 0.750 1,831.85 260.24
045-316-066 9381 CIELO AZUL CT CON 0.750 1,831.85 260.24 045-316-067 9383 CIELO AZUL CT CON 0.750 1,831.85 260.24 045-316-068 9385 CIELO AZUL CT CON 0.750 1,831.85 260.24 045-316-069 9387 CIELO AZUL CT CON 0.750 1,831.85 260.24 045-316-070 9389 CIELO AZUL CT CON 0.750 1,831.85 260.24 045-316-071 9388 CIELO AZUL CT CON 0.750 1,831.85 260.24 045-316-072 9386 CIELO AZUL CT CON 0.750 1,831.85 260.24 045-316-073 9384 CIELO AZUL CT CON 0.750 1,831.85 260.24 045-316-074 9382 CIELO AZUL CT CON 0.750 1,831.85 260.24 045-316-075 9380 CIELO AZUL CT CON 0.750 1,831.85 260.24 181 Accounts 231.750 $566,040.77 $80,416.88
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 5 of 5 04/08/2026 03:02:11PM 6/9/26 | Item H4| Attachment 6

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CITY OF ATASCADERO
CITY COUNCIL STAFF REPORT Item H5
Department: City Manager
Date: 6/9/26
Placement: Public Hearing
TO: JAMES R. LEWIS, CITY MANAGER
FROM: LORELI CAPPEL, DEPUTY DIRECTOR ECONOMIC & COMMUNITY

DEVELOPMENT
PREPARED BY: LORELI CAPPEL, DEPUTY DIRECTOR ECONOMIC & COMMUNITY

DEVELOPMENT
SUBJECT: Downtown Parking and Business Improvement Area (DPBIA) Confirmation of Annual Assessment (FY26-27)
RECOMMENDATIONS:

Council adopt Draft Resolution, confirming the annual assessment for the Downtown Parking and Business Improvement Area (DPBIA) for Fiscal Year 2026-2027.

DISCUSSION:

The City of Atascadero established a Downtown Parking and Business Improvement Area in 1986 (Chapter 11 of the Atascadero Municipal Code) for the purpose of acquisition, construction or maintenance of parking facilities, decoration of public places, promotion of public eeents, and general promotion of business actieities in the downtown area. The formation and operation of a Parking and Business Improvement Area is governed by the California Streets and Highways Code (Section 36500 et. Seq.). The Code requires the City to levy and collect the assessments, the City Council to adopt an annual Resolution of Intention declaring the City’s intent to levy an annual Downtown Parking and Business Improvement Area (DPBIA) assessment and hold a public hearing confirming the assessment. The City Council adopted a draft Resolution of Intention on May 12, 2026, and the date of this staff report is the public hearing date to receive public comment.

The Chamber of Commerce serves as the advisory body and the sub-contractor to the City regarding the DPBIA. An informal committee of downtown business owners advises the Chamber of Commerce on expenditures and assists in the creation of the annual DPBIA budget. As part of the contract, the Chamber provides an annual accounting of expenditures for the DPBIA funds.

The Chamber has submitted a report, which was provided to the Council at the May 12, 2026, meeting (Attachment 2). The DPBIA assessments collected by the City are estimated at approximately $13,700 annually. The recommended action would confirm the assessment and

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collection of these funds for downtown revitalization activities for 2026/2027. The report does not propose any changes to the boundaries of the DPBIA or of the assessment. 2025-2026
ACTUALS*
2026-2027

REQUESTED

REVENUES
BIA Assessments- Received from the City $ 14,500 $ 13,700 Revenue from Events - -
Total Revenues 14,500 13,700

EXPENSES
Events (1,715) (4,000)
Beautification / Miscellaneous (30) (53,685)
Marketing (3,261) (5,000)
Administration (1,450) (1,370)
Total Expenses (6,456) (64,055)
Net Income 8,044 (50,355)
BEGINNING AVAILABLE BALANCE 42,311 50,355
ENDING AVAILABLE BALANCE $ 50,355 $ -
*As of 4.1.2026
The proposed expenditures focus on a combination of events and beautification ideas to help promote the Downtown and strengthen the businesses in the area. In 2025/2026 the downtown business owners organized several Art Hops, Downtown Trick-Or-Treat and collaborated with the City on the Downtown Block Party to celebrate the opening of the El Camino Real Downtown Enhancement Project. Downtown kiosk maps were also updated.

In the coming fiscal year, the Chamber will continue working with downtown business owners to use beautification funds to install string lighting over Entrada Avenue or use the funds for another beautification project if string lights become cost prohibitive. The businesses will also continue to promote the downtown with events to draw residents and visitors to the area and other promotions.

The City will collect funds for the DPBIA along with business license fees in December and January.

Following the public hearing, staff recommends that Council adopt the Resolution. Adoption of the Resolution constitutes the levying of the assessment.

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FISCAL IMPACT:

Adopting the staff recommendation will result in the collection of approximately $13,800 and expenditure of $13,700 in budgeted DPBIA funds.

ALTERNATIVES:

1. The City Council may choose not to adopt the Resolution, confirming the levy of the assessment as recommended, and discontinue the levy.

2. The City Council may grant Downtown Parking and Business Improvement Area assessment funds in an amount lower than requested.

REVIEWED BY OTHERS:

This item reviewed by the Deputy Director Administrative Services.

REVIEWED AND APPROVED FOR COUNCIL AGENDA
James R. Lewis, City Manager
ATTACHMENT(S):

1. Draft Resolution

2. Downtown Parking and Business Improvement Area Annual Report for 2026-2027

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6/9/26 | Item H5 | Attachment 1

DRAFT RESOLUTION

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

ATASCADERO, CALIFORNIA, CONFIRMING DOWNTOWN PARKING

AND BUSINESS IMPROVEMENT AREA ASSESSMENT FOR FISCAL
YEAR 2026/2027
WHEREAS, the City of Atascadero established a Downtown Parking and Business Improvement Area (DBPIA) consistent with Section 36500 et seq. of the Streets and Highways Code of the State of California; and
WHEREAS, Section 36533 of the Streets and Highway Code of the State of California requires a report to be filed with the City prior to the levy and collection of the assessment; and WHEREAS, the City Council determined in 2010 to set the assessment at $0.00 to provide a stimulus to downtown businesses in this time of unprecedented economic downturn, eliminating the need for a report in accordance with Section 36533 of the Streets and Highway Code of the State of California; and
WHEREAS, the City Council reinstituted the full levy of the assessment for the DPBIA in 2018, at the request of downtown businesses; and
WHEREAS, the City has entered into an agreement with the Chamber of Commerce, which serves as the advisory body and the sub-contractor to the City regarding the DPBIA; and WHEREAS, an informal committee of downtown business owners advises the Chamber of Commerce on expenditures and assists in the creation of the annual budget; and WHEREAS, the Atascadero Chamber of Commerce filed a report with the City in accordance with Section 36533 of the Streets and Highway Code of the State of California, attached hereto and incorporated herein by this reference; and WHEREAS, the City Council, having received the report, adopted Resolution No. 2026- 010 declaring intent to levy annual Downtown Parking and Business Improvement Area assessment pursuant to Section 36534 of said code; and
WHEREAS, the City Council did fix a time and place for a public hearing on the levy of the proposed assessment for fiscal year 2026-2027; and
WHEREAS, on June 9, 2026, the City Council conducted a public hearing at the date and time for such purpose; and
WHEREAS, the City Council did not receive the required number of protests for the levy of such assessment.

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NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Atascadero:

SECTION 1. The City Council of the City of Atascadero does hereby confirm approval of the Section 36533 Report as originally filed, and confirmation of approval of such report constitutes the levy of an assessment for fiscal year 2026-2027, pursuant to the Streets and Highways Code of the State of California.

SECTION 2. The Atascadero Chamber of Commerce is hereby designated to receive and manage, with direction from the downtown businesses, Downtown Parking and Business Improvement Area assessment funds for fiscal year 2026-2027.

SECTION 3. The City Council directs staff to make appropriations in the City’s budget in accordance with such a report.

PASSED AND ADOPTED at a regular meeting of the City Council held on the 9 th day of
June 2026.

On motion by Council Member _______________________, and seconded by Council Member _______________________, the foregoing Resolution is hereby adopted in its entirety on the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

CITY OF ATASCADERO:

Charles Bourbeau, Mayor
ATTEST:

Lara K. Henderson, City Clerk

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6/9/26 | Item H5 | Attachment 2
Exhibit A
Atascadero Chamber of Commerce
Downtown Parking and Business Improvement Area
Annual Report for Fiscal Year 2026-2027
The California Streets and Highways Code Section 36533 requires the preparation of a report for each fiscal year for which assessments are to be levied and collected to pay the costs of improvements and activities of the Improvement Area. The report may propose changes, including, but not limited to the boundaries of the Parking and Business Improvement Area or any benefit zones within the area, the basis and method of levying the assessments, and any changes in the classification of businesses.

No boundary changes are proposed for Fiscal Year 2026-2027. The boundaries are more specifically described as follows:

From the south corner of Morro Road at the Highway 101 over-crossing then in the generally northwest direction immediately adjacent to Highway 101, to a point at the intersection of El Camino Real and Rosario Avenue, then easterly along Rosario Avenue, to a point at the intersection of Rosario and Palma Avenue, then easterly along Palma Avenue to the rear lot line of parcels on the east side of Traffic Way, then north along said rear lot lines to include Lot 24 of Block LA, of Atascadero, then northerly along the center line of Traffic Way, to a point, then easterly to include the presently existing National Guard Armory Property. Then to a point easterly to the intersection of West Mall and Santa Ysabel Avenue at the West Mall bridge, then southerly along Santa Ysabel Avenue to a point at the intersection of the southerly leg of Hospital Drive and Santa Ysabel Avenue, then easterly from that point to the extension of proposed Highway 41, then southwesterly to the Morro Road/Highway 101 overcrossing, point of beginning.

Since 2000, the City, Community Redevelopment Agency, Chamber of Commerce, other organizations and the community have worked to strengthen the downtown business community, and implement the downtown revitalization strategy. In 2009, as the economic downturn was affecting businesses, the City Council made the decision to levy a $0 assessment on the businesses in the District. The State of California dissolved all redevelopment agencies in 2011, and the City, Chamber of Commerce, and other organizations have worked in collaboration to continue the efforts of the Community Redevelopment Agency to provide better services to and strengthen the businesses in the downtown.

In 2017, an informal committee of downtown business owners formed to promote economic vitality and encourage business growth in the downtown. This committee will advise the Chamber of Commerce on expenditures and will assist in the creation of the annual budget for the Downtown Parking and Business Improvement Area (DPBIA). The Atascadero Chamber of Commerce will serve as the advisory body and the sub-contractor to the City regarding the Downtown Parking and Business Improvement Area. The Chamber of Commerce is requesting that the City levy an assessment of 100%

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of the business license fee for businesses in the DPBIA. Each licensed business in the Improvement Area shall contribute to the assessment. Activities and improvements in the DPBIA are funded by the assessment.

The proposed work plan and budget for Fiscal Year 2026-2027 is as follows:
2025-2026
ACTUALS*
2026-2027

REQUESTED

REVENUES
BIA Assessments- Received from the City $ 14,500 $ 14,500 Revenue from Events - -
Total Revenues 14,500 14,500

EXPENSES
Events (1,715) (4,000)
Beautification / Miscellaneous (30) (54,405)
Marketing (3,261) (5,000)
Administration (1,450) (1,450)
Total Expenses (6,456) (64,855)
Net Income 8,044 (50,355)
BEGINNING AVAILABLE BALANCE 42,311 50,355
ENDING AVAILABLE BALANCE $ 50,355 $ -
*As of 4.1.2026
This report shall be filed with the City Clerk on behalf of the DPBIA for Fiscal Year 2026-2027.

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CITY OF ATASCADERO
CITY COUNCIL STAFF REPORT Item H6
Department: Community
Services &
Promotions
Date: 6/9/26
Placement: Public Hearing
TO: JAMES R. LEWIS, CITY MANAGER
FROM: TERRIE BANISH, DIRECTOR COMMUNITY SERVICES & PROMOTIONS PREPARED BY: TERRIE BANISH, DIRECTOR COMMUNITY SERVICES &

PROMOTIONS
SUBJECT: Atascadero Tourism Business Improvement District (ATBID) Confirmation of Annual Assessment (FY 2026-2027)
RECOMMENDATIONS:

Council adopt Draft Resolution, confirming the annual Business Improvement District assessment on lodging businesses within the Atascadero Tourism Business Improvement District (Fiscal Year 2026-2027).

DISCUSSION:

The City of Atascadero established the Atascadero Tourism Business Improvement District (ATBID) to levy annual assessments under the Parking and Business Improvement Area Law of 1989, by adopting Title 3, Chapter 16 of the Atascadero Municipal Code in April 2013. The activities to be funded by the assessments, on lodging businesses within the ATBID, are tourism promotions and marketing programs to promote the City as a tourism destination. The formation and operation of a Tourism Business Improvement District is governed by the California Streets and Highways Code (Section 36500 et. Seq.). The budget for the ATBID is submitted in conjunction with the City’s annual budget.

The City Council appointed ATBID Advisory Board Members to serve at the pleasure of the Council. The Advisory Board is made up of lodging business owners or employees, or other representatives holding the written consent of a lodging business owner within the ATBID area.

The Streets and Highways Code requires that the Advisory Board provide a specific report to the City Council annually for the expenditure of funds derived from the assessment paid by lodging businesses within the City. The annual report must identify: The annual report must identify: (1) proposed activities, programs, and projects for the fiscal year; (2) the approximate cost of such

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activities, programs and projects for the fiscal year; (3) the method and basis of levying the assessment; (4) the amount of surplus or deficit revenues carried over from a previous fiscal year; and (5) contributions received other than assessments. The annual report must meet the requirements of the California Streets and Highways Code §36533. The City Council may approve the report as filed or may modify anything contained in the report and approve it as modified.

Assessments are collected and remitted by each lodging business equal to 2.5% of the rent charged by the business as defined in Atascadero Municipal Code Section 3-16 and Section 3-03.

ATBID assessment revenue in fiscal year 2026-2027 is expected to be approximately $534,030, which includes the Assessment increase from 2% to 2.5% that started on January 9, 2025. The Assessment increase of 0.5% is focused on improvements to the Zoo and adjacent areas in Lake Park to drive events, tourism and additional hotel stays. Expenses for 2026-2027 are projected to be $546,340. The net change in the fund balance for 2026-2027 is projected to be $4,410, and the fund balance is projected to be $756,690 on June 30, 2027.

The Annual Report includes the above assumptions. Following the public hearing, staff recommends that Council adopt the Resolution. Adoption of the Resolution constitutes the levying of the assessment.

FISCAL IMPACT:

Annual assessments are expected to be approximately $534,030 and expenditures are budgeted at $546,340 for fiscal year 2026-2027.

ALTERNATIVE:

Council may direct staff to amend the Resolution before adoption.

REVIEWED BY OTHERS:

This item has been reviewed by the Deputy Administrative Services Director.

REVIEWED AND APPROVED FOR COUNCIL AGENDA
James R. Lewis, City Manager
ATTACHMENT(S):

1. ATBID Annual Report (FY2627)

2. Draft Resolution

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6/9/26 | Item H6 | Attachment 1
ATBID Annual Report
Fiscal Year 2026-2027
(Pursuant to Streets & Highways Code Section 36533)

1. Proposed activities, programs and projects for the fiscal year:
 Contract Services
o Marketing Firm
o Destination Management
o Administration Services
 Marketing Plan
 Maintenance of Visual Assets
o Photography & Content
o Creative Services
 Digital Marketing
o Website Content & Updates (i.e., Visit Atascadero; SLO CAL) o Social Media
 Advertising
o Print & Promotional Items
o Digital
o Reactive & Co-op Opportunities
 Public Relations
o Group FAM (familiarization tours for journalists, tour operators and meeting & event coordinators)
o Individual Journalist Hosted Itineraries; Attend conferences. o Press Releases
 Tour & Travel
o Collaboration with Central Coast Tourism Council (CCTC) Familiarization Tours (FAMs)
o Collaboration with Visit California FAMs
o Collaboration with San Luis Obispo County’s Tourism Marketing District (SLO CAL) FAMs
 Consumer Outreach
o Event Sponsorships Opportunities
o Event Marketing
o Email Marketing
 Administration of TBID fund
o The .5% assessment of the total 2.5% assessment funds is currently in place for improvements to the Zoo, and adjacent areas in Lake Park to drive events, tourism and additional hotel stays.

2. Approximate cost of such activities, programs and projects for the 2026-2027 fiscal year is projected to be$546,030.

3. Amount of fund balance as of June 30, 2026, is projected to be $752,280.

4. Estimated fund balance for June 30, 2027, is budgeted at $756,690.

5. Contributions received other than assessments:

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 Estimated interest income of $16,210 for fiscal year 2025-2026.  Estimated interest income for fiscal year 2026-2027 is budgeted at $16,720.

6. Assessments are collected and remitted by each lodging business equal to 2.5% of the rent charged by the business as defined in Atascadero Municipal Code Section 3-16 and Section 3-03.

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DRAFT RESOLUTION

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF ATASCADERO, CALIFORNIA, CONFIRMING THE

ANNUAL BUSINESS IMPROVEMENT DISTRICT ASSESSMENT ON

LODGING BUSINESSES WITHIN THE ATASCADERO TOURISM

BUSINESS IMPROVEMENT DISTRICT (ATBID)
FOR FISCAL YEAR 2026/2027
WHEREAS, the City of Atascadero established the Atascadero Tourism Business Improvement District (ATBID) consistent with Section 36500 et seq. of the Streets and Highways Code of the State of California; and
WHEREAS, the City Council has determined to set the assessment at two and a half percent (2.5%) of the rent charged by the Business per occupied room or space per night for transient occupancies; and
WHEREAS, the purpose of this assessment is to provide tourism promotions and marketing programs to promote the City as a tourism destination pursuant to the Streets and Highways Code of the State of California; and
WHEREAS, the City Council, having received the annual report from the ATBID, adopted Resolution No. 2026-009, declaring intent to levy annual ATBID assessment pursuant to Section 36534 of the California Streets and Highways Code; and
WHEREAS the City Council did fix a time and place for a public hearing on the levy of the proposed assessment for fiscal year 2026/2027; and
WHEREAS, on June 9, 2026, the City Council conducted a public hearing at the date and time for such purpose; and
WHEREAS, the City Council did not receive the required number of protests for the levy of such assessment.

NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Atascadero:

SECTION 1. The City Council of the City of Atascadero does hereby confirm the assessment at two and a half percent (2.5%) of the rent charged by the Business per occupied room or space per night for transient occupancies.

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PASSED AND ADOPTED at a regular meeting of the City Council held on the 9th day of June 2026.

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF ATASCADERO
___________________________________
Charles Bourbeau, Mayor
ATTEST:
___________________________________
Lara K. Henderson, City Clerk

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CITY OF ATASCADERO
CITY COUNCIL STAFF REPORT Item I1
TO: JAMES R. LEWIS, CITY MANAGER
FROM: CASEY BRYSON, FIRE CHIEF
PREPARED BY: CHRISTOPHER ROBINSON, FIRE CAPTAIN
SUBJECT: City Of Atascadero Emergency Operations Plan
RECOMMENDATION:

Council adopt Draft Resolution adopting the 2026 Emergency Operations Plan as the City’s official all-hazards emergency guidance document.

REPORT IN BRIEF:

The City of Atascadero maintains an Emergency Operations Plan to guide coordination among City departments, response agencies, partner organizations, and the community during emergencies.

The 2026 Emergency Operations Plan (EOP) provides the City of Atascadero with an updated, all‑hazards framework for managing emergencies and coordinating multi‑agency response. It replaces the 2018 EOP and enhances readiness through improved communication systems, an updated EOC structure, and strengthened training and coordination processes.

The EOP identifies the City’s primary hazards—including earthquakes, wildfires, hazardous materials incidents, mass‑casualty events, civil disturbances, severe weather, utility disruptions, and impacts related to Diablo Canyon—and outlines the organizational systems and operational concepts necessary for effective response and recovery. Adoption of the plan ensures legal compliance, maintains eligibility for disaster reimbursement, and strengthens citywide preparedness and continuity of government.

DISCUSSION:

Chapter 4 of the Atascadero Municipal Code outlines the City’s emergency organizations and functions. It designates the City Manager as the Director of Emergency Services. The Director Department Fire:

Date: 6/09/26
Placement: Management
Report

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appoints a Coordinator of Emergency Services who is responsible for day-to-day emergency operations and the development of emergency plans. In Atascadero, similar to most smaller organizations, the Fire Chief is assigned to this position to ensure the EOP is kept current and trained on by City employees. Consistent with Chapter 4-4.09, the Fire Chief, serving as the Emergency Services Coordinator, has completed the development of a comprehensive EOP. The Disaster Preparedness Committee and Executive Team both provided review and input to the plan.

The 2026 EOP update provides comprehensive, all-hazard framework that reflects current hazard conditions, updated state and federal guidance, modern emergency communication systems, and revised Emergency Operation Center (EOC) structure and training requirements.

Incorporating lessons learned from recent wildfires, severe weather, and pandemic operations, the plan outlines how the City prepares for, responds to, and recovers from major emergencies and disasters. It also ensures compliance with the Standardized Emergency Management System (SEMS), National Incident Management System (NIMS), Incident Command System (ICS), and the National Response Framework.

The City’s municipal code (4-4.09) assigns the Disaster Council the responsibility for reviewing emergency plans and agreements prior to City Council approval. The Disaster Council, including the Public Safety Chiefs, Mayor, and Emergency Services Director, met on June 2 nd 2026, to review
and recommend adoption of the 2026 EOP.

BRIEF SUMMARIES OF EOP SECTIONS
Executive Summary
Provides a high-level overview of Atascadero’s incident management approach, explaining that the EOP is an all-hazards framework designed to scale with event complexity. Summarizes legal compliance and core emergency management functions supported by the plan.

Promulgation
Formal adoption section affirming the City's responsibility to protect life and property and legally establishing the EOP. Contains signature blocks for City leadership and authorizes future revisions.

Purpose, Scope & Planning Assumptions
Defines the intent of the EOP, its applicability across departments, and critical assumptions guiding emergency planning—such as disrupted infrastructure, limited staffing, delayed external support, and the need for evacuation and sheltering.

Situation Overview / Hazard Analysis
Details Atascadero’s geography, demographics, infrastructure, environment, and identifies all major hazards relevant to the City, including:
 Major earthquakes, including those affecting regional faults (San Andreas, Hosgri, Nacimiento, Rinconada, etc.)

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 Hazardous material incidents from highways 101/41 and rail lines  Wildland/urban interface (WUI) fires exacerbated by steep terrain and dry seasonal conditions
 Mass casualty incidents related to transportation, special events, or cascading disasters  Civil disturbances, terrorism, or active shooter incidents  Severe weather (flooding, erosion, drought, heat waves, windstorms)  Utility disruptions, including PSPS events
 Infectious disease outbreaks and pandemics
 Nuclear incidents affecting county evacuation routes or ingestion pathways from Diablo Canyon
Concept of Operations
Explains how emergency operations are organized and implemented, including integration with SEMS/NIMS/ICS. Describes the phases of emergency management—mitigation, preparedness, response, and recovery.

Organization & Assignment of Responsibilities
Outlines responsibilities for City departments, field responders, County OES, regional/state systems, CERT teams, volunteers, and private/nonprofit partners. Provides clarity on who does what during emergencies.

Emergency Operations Center (EOC)
Defines the EOC’s function, structure, activation levels, staffing assignments, and required training. Covers how the EOC coordinates with field command, County OES, and partner agencies.

Direction, Control & Coordination
Describes the flow of emergency intelligence and resource requests from field operations through the Local Government, Operational Area, Region, and State.

Information Collection, Analysis & Dissemination
Explains how the City gathers, verifies, analyzes, and shares situational and operational information. Outlines essential elements of information, reporting schedules, and distribution methods.

Crisis Communications & Public Information
Details public warning systems (WEA, EAS, sirens, Reverse 911, NOAA radio), Joint Information System (JIS), and Joint Information Center (JIC) activation. Addresses multilingual and accessible communication needs.

Finance & Mutual Aid
Defines cost tracking, procurement, and reimbursement procedures, along with the statewide mutual aid systems for fire, law, EMS, and emergency management.

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Resource Management
Describes how resources are typed, requested, mobilized, deployed, tracked, and demobilized under NIMS guidelines.

Plan Development, Maintenance & Training
Outlines the annual review and five-year revision cycle, roles of the Disaster Preparedness Committee, and the City’s exercise and training requirements (tabletop, functional, full scale exercises).

Authorities & References
Lists governing laws, federal guidelines, state codes, and local authorities providing the legal basis for the EOP.

Appendices & Annexes
Contains hazard specific annexes (Earthquake, Wildfire, Hazardous Materials, etc.), definitions, acronyms, maps, and support materials.

The 2026 Emergency Operations Plan is an essential document guiding the City’s preparedness, response, and recovery capabilities. It provides the necessary framework to protect lives, property, the environment, and continuity of government.

The 2026 EOP significantly strengthens the City’s capability to prevent, prepare for, respond to, and recover from emergencies. Adoption ensures compliance, enhances coordination, and improves community resilience.

ALTERNATIVES TO THE STAFF RECOMMENDATION:

1. Council may choose not to adopt the Emergency Operations Plan.

2. Council may provide alternative direction to staff for modifications to the EOP before adoption.

FISCAL IMPACT:

Adoption of the EOP does not create an immediate fiscal impact.

REVIEWED BY OTHERS:

This item has been reviewed by the Disaster Preparedness Committee, the Executive Team and the Disaster Council.

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REVIEWED AND APPROVED FOR COUNCIL AGENDA
James R. Lewis, City Manager
ATTACHMENT(S):

1. 2026 Emergency Operations Plan can be viewed at the following link: 2026 EOP

2. Draft Resolution adopting the Emergency Operations Plan

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DRAFT RESOLUTION

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ATASCADERO, CALIFORNIA, ADOPTING THE 2026 EMERGENCY
OPERATIONS PLAN AS THE CITY’S OFFICIAL ALL-HAZARDS

EMERGENCY MANAGEMENT PLAN
WHEREAS, the City of Atascadero recognizes that natural and human-caused hazards pose serious risk to life, property, infrastructure, and the environment; and WHEREAS, the City maintains an Emergency Operations Plan (EOP) pursuant to Chapter 4 of the Atascadero Municipal Code, establishing the City's emergency organization and responsibilities for preparedness, response, and recovery; and WHEREAS, the Emergency Services Director, pursuant to Section 4-4.06 of the Atascadero Municipal Code, is responsible for maintaining, updating, and implementing the EOP; and WHEREAS, the Fire Chief, serving as the Emergency Services Coordinator, has completed a comprehensive update of the EOP to align with current federal and state requirements, including SEMS, NIMS, ICS, and the National Response Framework; and WHEREAS, the 2026 EOP replaces the 2018 version and includes updated hazard analyses, emergency communication systems, EOC structure, organizational responsibilities, and lessons learned from recent regional wildfires, severe weather incidents, public health emergencies, and other major events; and
WHEREAS, the 2026 EOP identifies major City hazards—including earthquakes, wildland/urban interface fires, hazardous materials incidents, pandemics, severe weather impacts, utility disruptions, mass-casualty events, civil disturbances, and potential incidents related to the Diablo Canyon Nuclear Power Plant—and establishes the operational framework needed to effectively manage such emergencies; and
WHERAS, the Disaster Council, as required by 4-4.09, has reviewed the Emergency Operations Plan and recommends its adoption by the City Council; and WHEREAS, adoption of the 2026 EOP preserves the City eligibility for federal and state disaster assistance and strengthens the operational readiness and resilience of the community; NOW, THEREFORE BE IT RESOLVED, by the Council of the City of Atascadero:

SECTION 1. The City Council hereby approves and adopts the 2026 Emergency Operations Plan as the City’s official all-hazards emergency management plan. A copy of the EOP shall be maintained on file with the Fire & Emergency Services Department and is incorporated herein by reference.

SECTION 2. The Emergency Services Director and Emergency Services Coordinator are authorized and directed to implement the Emergency Operations Plan, conduct required training, update the plan as necessary, and coordinate with regional, state, and federal agencies to ensure continued compliance and readiness

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SECTION 3. This Resolution shall take effect immediately upon its adoption.

PASSED AND ADOPTED at a regular meeting of the City Council held on the 9th day of June, 2026.

On motion by Council Member ___________ and seconded by Council Member ________, the foregoing Resolution is hereby adopted in its entirety on the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF ATASCADERO
______________________________
Charles Bourbeau, Mayor
ATTEST:
______________________________________
Lara K. Henderson, City Clerk

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CITY OF ATASCADERO
CITY COUNCIL STAFF REPORT Item I2
Department: Community
Development
Date: 06/09/2026
Placement: Management
Report
TO: JAMES R. LEWIS, CITY MANAGER
FROM: PHIL DUNSMORE, COMMUNITY DEVELOPMENT DIRECTOR
PREPARED BY: PHIL DUNSMORE, COMMUNITY DEVELOPMENT DIRECTOR SUBJECT: 2045 Atascadero General Plan Fiscal Impact Analysis Overview

RECOMMENDATION:

City Council receive an overview of the Fiscal Impact Analysis prepared for the General Plan and Zoning Code Update project.

BACKGROUND:

The Draft 2045 General Plan was released in October 2025. Since that date, staff and the consultant team have been refining zoning standards, holding regular hearings with the Planning Commission and City Council, and published the Draft EIR, working towards the completion of the General Plan and Zoning Update project. As part of that process, the City Council asked that a fiscal analysis be prepared to provide insight into any potential long-term impacts of the new General Plan.

DISCUSSION:

The City retained Economic & Planning Systems (EPS) as part of the General Plan Update consultant team, led by MIG, to prepare a Fiscal Impact Analysis evaluating the long-term fiscal implications of the proposed 2045 General Plan Update (GPU). The analysis evaluates whether future development enabled by the GPU is expected to generate sufficient General Fund revenues to offset the municipal service costs associated with new residents and employment growth.

As part of the overall General Plan Update process, the City requested EPS prepare the Fiscal Impact Analysis (FIA) to evaluate the long-term fiscal sustainability of the proposed land use framework and development assumptions. The FIA is one of several technical studies supporting the General Plan Update and is intended to help inform policy decisions regarding future land use, economic development, housing, and municipal service planning.

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The analysis is based on the City’s fiscal year 2025-26 adopted General Fund budget and evaluates fiscal conditions in constant 2026 dollars using the assumptions from the full buildout of the General Plan.

Key Findings
The FIA concludes that the General Plan Update is projected to have a positive fiscal impact on the City’s General Fund at buildout. This projection is based on a scenario that assumes a mix of commercial, single family, and multi-family uses. If land uses lean one direction or the other, the fiscal impact would likely change as well. Based upon the anticipated growth pattern, the analysis specifically estimates:
 Approximately $9.9 million in new annual General Fund revenues;  Approximately $6.0 million in annual municipal service costs; and  A net positive annual fiscal impact of approximately $3.9 million.

The largest revenue sources are projected to be property tax and sales tax revenues. Combined property tax revenues, including property tax in-lieu of Vehicle License Fees (VLF), are estimated at approximately $4.8 million annually. Combined sales tax revenues, including Measure D-20 revenues, are estimated at approximately $3.7 million annually.

The FIA also found that public safety services account for the majority of projected municipal service costs associated with future growth. Police and Fire expenditures are estimated to increase by approximately $5.0 million annually and comprise nearly 90 percent of total new service costs. The FIA also reflectsinput from City staff regarding existing staffing levels. The City’s staffing levels are strategically aligned with our current budget to ensure sustainability. Ideally, expanded staffing levels would help achieve more optimal service and operational needs.. The FIA assumes some moderate additions of personnel to meet current and future service demands and workload in line with the General Plan buildout.

Development Program Assumptions
The fiscal analysis evaluated a development scenario consisting of net new growth beyond the existing General Plan. The scenario includes:
 2,890 new residential units over 20 years (93% multifamily, 7% single family units);  Approximately 1.54 million square feet of nonresidential development; and  Additional tourism, including 225 rooms in new lodging accommodations The analysis projects this growth would result in approximately 6,590 new residents, 3,185 new employees, and an overall service population increase of approximately 8,182 persons.

Land Use Fiscal Performance
The analysis indicates that hotel and retail development provide the strongest positive fiscal returns due to transient occupancy tax and sales tax generation. Retail uses are estimated to generate approximately $7,320 in net annual fiscal benefit per 1,000 square feet, while hotel uses are estimated to generate approximately $4,578 in net annual fiscal benefit per room.

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Residential land uses produce mixed fiscal outcomes. Single-family and small-lot residential development are projected to generate modest positive fiscal impacts, while traditional multifamily and below-market-rate multifamily housing are projected to generate annual service costs that exceed direct General Fund revenues. As indicated in Table 2 below, 1,020 of the projected new 2,890 residential units are projected to have a positive fiscal impact on the General Fund, while 1,870 residential units are projected to have a negative fiscal impact on the General Fund. The overall fiscal impact of the residential units will depend on when and how much of each residential unit type is realized.

Methodology
The FIA utilized the City’s existing General Fund budget to establish current revenue and expenditure relationships and applied those metrics to projected growth under the GPU. The analysis evaluated revenues from property taxes, sales taxes, transient occupancy taxes, franchise fees, business license taxes, and other General Fund sources. Municipal service costs were estimated based on population and service-demand factors across City departments, including Police, Fire, Public Works, Community Development, and Community Services. The analysis assumes the City will incrementally expand staffing and service levels over time to accommodate future growth and improve current service capacity.

Next Steps
The fiscal analysis is not a required element of the General Plan or Zoning Code but is simply an informational tool for the City to assist in decision making. Staff and the consultant team will continue to engage the public, Planning Commission and City Council on items related to Plan adoption, including updates to the Zoning Code proposed to implement the 2045 General Plan and scheduled for concurrent adoption.

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REVIEWED BY OTHERS:

This item has been reviewed by the City Attorney and the Administrative Services Director.

REVIEWED AND APPROVED FOR COUNCIL AGENDA
James R. Lewis, City Manager
ATTACHMENTS:

Attachment 1: Atascadero Draft General Plan Fiscal Analysis, March 2026

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Draft Memorandum
To: Dan Amsden and Laura Stetson, MIG
Phil Dunsmore and Kelly Gleason, City of Atascadero
From: Benjamin C. Sigman, Megan Gregory, and Andrei Dumitrescu; Economic & Planning Systems
Subject: Atascadero General Plan Update Fiscal Impact Analysis; EPS #211093 Date: March 20, 2026
The City of Atascadero retained Economic & Planning Systems (EPS) as part of a team led by MIG to assess the fiscal impact of the City of Atascadero 2045 General Plan Update (GPU). This fiscal impact analysis (FIA) draws on land use, population, and employment projections provided to EPS by the GPU consultant team and City. The City’s General Fund budget for fiscal year 2026 (documented in the Adopted Budget for Fiscal Years 2025–26 and 2026–27) forms the basis of the FIA, with land use changes analyzed in the context of FY2026 revenue and cost conditions. The purpose of the FIA is to ensure the GPU is fiscally sustainable for the City and to evaluate net positive or negative fiscal implications attributable to major land use categories in the General Plan. The FIA may also help formulate development priorities, fiscal policies, and/or public service approaches that enhance fiscal sustainability in Atascadero.

This memorandum describes the methodology and results of the FIA. The growth scenario consists of net new growth in Atascadero that would be enabled through the GPU. This growth is over and above the current General Plan. The FIA assesses the extent to which the GPU-enabled growth will generate General Fund revenues relative to the cost of providing municipal services to new residents and employees. The FIA quantifies projected annual revenues, including property tax, sales tax, transient occupancy tax, business license tax, and other General Fund sources. The analysis also estimates expenditures required to serve new populations using department-bydepartment cost metrics derived from the City budget.

The following Key Findings highlight the GPU’s estimated annual net fiscal impact at full buildout. Actual fiscal impacts will depend on a variety of factors that cannot be predicted with certainty, including variable market conditions, future changes in City or State budgeting, the efficiency of various City departments in providing services, and other factors. The analysis presents all impact estimates in constant 2026 dollars at full buildout of the General Plan Update.
06/09/2026 | Item I2 | Attachment 1

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Key Findings

1. The FIA projects that future development under the GPU will generate annual General Fund revenues that exceed the cost of public services at full buildout. The growth scenario produces a net fiscal impact of approximately $3.9 million annually.

This positive net fiscal impact represents the difference between total annual General Fund revenues and municipal service costs. The growth scenario generates an estimated $9.9 million for the City annually, which is offset by approximately $6.0 million in service costs. Summary Table 1 presents annual fiscal impact estimates for the GPU growth scenario. Fiscal surpluses provide the City with discretionary funds that could be allocated toward maintaining or enhancing public services in Atascadero.

Summary Table 1. Summary of Annual Fiscal Impact at Buildout (2026$)

2. The largest contributor to General Fund revenue from the GPU is combined property tax revenues which total an estimated $4.8 million annually. Combined property taxes include traditional property tax and property tax in lieu of vehicle license fees (VLF) that accrue to the General Fund. The increase in property tax is primarily due to the significant rise in assessed value associated with new development. In addition, combined sales taxes represent a significant portion of net new revenue, estimated at approximately $3.7 million, about 37 percent of new General Fund revenue.

3. Public Safety (Police and Fire) expenditures represent the majority of the municipal service cost burden created by the GPU growth. Accounting for nearly ninety percent of the General Fund budget necessary to serve new development, the FIA estimates annual Police and Fire department expenditures will increase by an estimated $5.0 million. Public Works and other municipal service categories comprise the remaining share of costs, but at materially lower cost levels. These estimates reflect input from City staff indicating that the City is currently operating with suboptimal staffing levels and anticipates adding personnel to improve service and accommodate the additional demands, administrative workload, and operational processes associated with General Plan buildout.

4. Hotel and retail development provides the highest estimated net fiscal benefits due to strong tax revenue and relatively modest municipal service cost. Hotel uses generate comparatively strong net fiscal benefits due to transient occupancy tax General Fund
Revenues and Expenditures
Net Annual General Fund Revenues $9,860,000
Net Annual General Fund Expenditures -$5,970,000
Net Annual Impact on General Fund $3,889,000
06/09/2026 | Item I2 | Attachment 1

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Economic & Planning Systems, Inc.

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revenue and relatively modest municipal service needs. Retail is fiscally beneficial because of a combined sales tax that includes a voter-approved tax measure (D-20).

The FIA finds that most new housing may not generate net fiscal benefits. Summary Table 2 presents FIA results by land use category.

Summary Table 2. Summary of Annual Fiscal Impact at Buildout by Land Use (2026$) The FIA evaluates fiscal impacts from the General Plan Update overall and for individual land uses. The FIA may inform land use decision making but is not intended for City budgeting purposes. FIA results are directional indicators of fiscal performance and do not indicate projected budget deficits or surpluses. Typically, cities balance the budget each year to accommodate shifting revenue and cost factors. For example, the projected fiscal benefit of the GPU may allow the City to reduce liabilities such as deferred maintenance, improve service levels, or build up reserves.

Assumptions and Methodology
This section describes the FIA methodology and calculations with references to the attached table set.
• Table 1 summarizes Atascadero’s current citywide demographics, including total housing units, occupied households, population, average household size, jobs, and daytime service population.
1 These baseline metrics establish the City’s current
residential and employment levels, which are used to calculate per-unit and per-capita revenue and cost factors. For example, the population, household, job, and servicepopulation totals inform how much the City currently spends per resident, household, employee, and service-population equivalent on services such as police, fire, general government, community development, and public works. The FIA applies per-capita, per-household, and per-service-population cost factors to GPU growth to estimate the 1 For the purposes of this analysis, daytime service population is defined as the total residential population plus 50 percent of total employment. Employment is down-weighted to reflect their relatively lower service burden (i.e., workers do not consume City services to the same extent as residents).

General Fund Revenues and Expenditures Revenues Expenditures Impact Single Family - Market Rate per unit $2,484 $2,058 $427 Multifamily - Small Lot Market Rate per unit $1,803 $1,634 $169 Multifamily - Traditional Market Rate per unit $1,272 $1,634 -$362 Multifamily - Med./High Density Market Rate per unit $1,272 $1,634 -$362 Multifamily - BMR per unit $1,027 $1,634 -$606
Retail per 1,000 sq.ft. $8,334 $1,013 $7,320
Office per 1,000 sq.ft. $850 $777 $73
Industrial per 1,000 sq.ft. $585 $453 $132
Hotel per room $4,760 $182 $4,578
*Numbers may not sum due to rounding.

Source: Economic & Planning Systems
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future General Fund expenditure obligations associated with new residents and jobs at buildout.
• Table 2 presents the summary of fiscal impact results of the GPU at buildout. • Table 3 presents the summary of fiscal impact results by individual land use of the GPU at buildout.
• Table 4 presents the detailed annual General Fund fiscal impact of the GPU at buildout, summarizing all projected revenues and expenditures to calculate the annual net General Fund impact. Revenue categories include property tax, sales tax, transient occupancy tax, business license tax, among other General Fund sources. Expenditures reflect the estimated costs of providing City services by department, including general government, police, fire, and public works, among others. • Table 5 presents the detailed annual General Fund fiscal impact of the GPU at buildout by land use category. The same revenue and expenditure categories from Table 4 are shown.
• Table 6 summarizes the development program for the GPU and presents corresponding growth estimates for new residents, employees, and service population.

The residential program includes net new single-family and multifamily units, distinguishing between market-rate and below-market-rate (BMR). Based on direction from the City, the FIA assumes affordable housing will be 5 percent of traditional and medium/high-density multifamily units. The analysis assumes that BMR units will be inclusionary units, not tax-exempt affordable housing projects. Household density assumptions for each housing type from MIG inform new residents estimates. The commercial program presents net new square footage for retail, office, and industrial uses, as well as new hotel rooms. Employment density assumptions from MIG inform new employee estimates.
• Table 7 summarizes the City of Atascadero’s FY 2026 General Fund revenues and presents the estimating factors used to project future revenues associated with new development. The table lists each major General Fund revenue source along with the formula or per-unit factor applied in the analysis. Revenue categories including cannabis business tax, revenues from other agencies, fines and forfeitures, and revenues from use of money will not be significantly impacted by the GPU. • Table 8 summarizes the City of Atascadero’s FY 2026 General Fund expenditures and identifies the estimating factors used to project incremental municipal service costs at buildout. The table presents each major department’s adopted General Fund budget, the percentage of expenditures that vary with population or service demands, and the resulting variable cost amounts. The City is currently operating with limited staff and anticipates expanding staffing resources as the GPU is built out. City staff provided estimates of additional expenses to augment current General Fund Expenditures to account for increased staffing demands.
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Most City departments operate with some fixed amount of administration and overhead that does not vary as the City’s service population grows or contracts. For example, as a city grows it only needs one City Manager or one City Clerk, but other municipal operations need to expand to accommodate increasing service demand. The analysis applies a “percent variable” factor to departmental expenditures to represent the proportion of expenditures that will scale up with increases in service population.

Expenditures assumed to be fixed include administrative and overhead costs, such as managerial/supervisor compensation. These costs would be unaffected by new development.

The FIA translates variable spending into per capita expenditure amounts based on citywide service population. Each department’s per capita cost is then multiplied by the projected service population increase from Table 6 to derive the total estimated annual General Fund expenditures at buildout for each City department. The resulting expenditure estimates reflect the total annual General Fund costs and serve as a key input to the fiscal evaluation.
• Table 9 presents the estimated assessed value of new development. EPS and City staff research informs the per-unit and per-square-foot values that are applied to the residential and commercial development programs from Table 6. The FIA differentiates between market-rate units for single-family, market-rate multifamily, and below-market-rate multifamily units. Value assumptions for affordable housing derive from income-based calculations based on 2025 HCD Income Limits and HUD Utility Allowances for San Luis Obispo County. The analysis multiplies per-unit values by the projected number of units in each category to determine the assessed value subtotal for residential development.

The assessed value assumptions for retail, office, industrial, and hotel space reflect local market data. The analysis multiplies commercial values by net new square footage and hotel rooms to generate the commercial assessed value. The residential and commercial subtotals are combined to determine the total assessed value associated with the GPU. These totals provide the foundation for projecting propertytax-related revenues. • Tables 10, 11, and 12 summarize the revenues derived based on assessed value estimates, which include the City’s share of the one percent property tax, property tax in lieu of vehicle license fees (VLF), and property transfer tax. The FIA estimates the City of Atascadero’s General Fund will capture approximately 17 percent of new property tax growth, while the balance goes to other affected taxing entities (e.g., school districts). Property tax in lieu of VLF revenue is based on the pro rata growth in Atascadero’s assessed value attributable to the GPU, over the existing Citywide assessed valuation basis.

Table 12 estimates property transfer tax revenue using turnover rates of five percent and a tax rate of $0.275 per $500 of value. Combined, the three assessed value–based revenue sources generate approximately $4.77 million, accounting for approximately 06/09/2026 | Item I2 | Attachment 1

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48 percent of total net new General Fund indicating that growth in assessed value is likely to be the second largest single contributor to new General Fund revenue at buildout.
• Table 13 estimates the transient occupancy tax (TOT) revenue generated by new hotel development. The average daily rate of $166 and a 70 percent occupancy level reflect recent “Upper Midscale” and “Midscale” hotel market data for the City of Atascadero and neighboring areas.

The FIA calculates annual taxable room revenue by multiplying total rooms, the daily rate, the occupancy rate, and the number of days in a year. This results in approximately $9.54 million in annual room revenue. Applying the City of Atascadero’s 10 percent TOT rate yields estimated annual General Fund TOT revenues of approximately $954,000.
• Table 14 documents the assumptions and calculations for new residential, employee, and on-site taxable spending under the General Plan Update. Key assumptions include:
o 30 percent of new residential spending2 and 50 percent of new employee spending is captured in Atascadero. EPS reviewed CoStar retail inventory within a 20-to-30-minute trade area relative to the buildout and the City’s historical taxable sales performance relative to comparable jurisdictions to inform the conservative spending capture rate.
o 30 percent of new residential and employee spending occurs at GPU-enabled retail establishments.
o 5 percent of new retail space would be owned or operated by a non-profit organization and would not generate sales tax.
o Atascadero’s General Fund receives one percent of taxable sales from the local Bradley-Burns Sales and Use Tax and an additional one percent of taxable sales from the local voter-approved Measure D-20. • Table 15 summarizes the remaining General Fund revenue sources generated by the GPU at buildout, including business license tax and franchise taxes. These revenues are estimated by applying per-employee and per–service population factors derived from the City’s FY 2026 adopted budget.
2 Household retail spending is estimated in Appendix Table A-6, based on household incomes estimated in Appendix Tables A-2, A-4 and A-5.
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Appendix A: Supporting Data and
Calculation Appendix Tables
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Appendix Tables
Supporting data and calculations are presented in the appendix tables.

Appendix Table A-1 – Maximum Allowable Rent Calculation of BMR Multifamily Units Appendix Table A-2 – Average Capitalized Value of BMR Multifamily Units Appendix Table A-3 – Assessed Value Calculation of Market Rate Multifamily Units Appendix Table A-4 – Income Calculation of Market Rate Ownership Residential Units Appendix Table A-5 – Income Calculation of Market Rate Rental Residential Units Appendix Table A-6 – Estimated Household Income and Per Household Retail Spending 06/09/2026 | Item I2 | Attachment 1

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Table of Contents
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Table 1 Atascadero Citywide Demographic Assumptions
Table 2 Summary of Fiscal Impacts
Table 3 Summary of Fiscal Impacts by Land Use
Table 4 Annual General Fund Detailed Fiscal Impact
Table 5 Annual Detailed General Fund Fiscal Impact by Land Use Table 6 Development Program and Density
Table 7 FY2025-2026 Budget Revenue Summary and Fiscal Impact Estimating Factors Table 8 FY2025-2026 Budget Expense Summary and Fiscal Impact Estimating Factors Table 9 Estimated Assessed Value of Proposed Development Table 10 Estimated Property Tax Revenue
Table 11 Estimated Property Tax in Lieu of VLF Revenue
Table 12 Estimated Property Transfer Tax Revenue
Table 13 Estimated Transient Occupancy Tax (TOT) Revenue Table 14 Estimated General Fund Annual Sales Tax Revenue Table 15 Estimated General Fund Other Tax and Fee Revenue Appendix Table A-1 Maximum Allowable Rent Calculation of BMR Multifamily Units Appendix Table A-2 Average Capitalized Value of BMR Multifamily Units Appendix Table A-3 Assessed Value Calculation of Market Rate Multifamily Units Appendix Table A-4 Income Calculation of Market Rate Ownership Residential and Small Lot Units Appendix Table A-5 Income Calculation of Market Rate Rental Residential Units Appendix Table A-6 Estimated Household Income and Per Household Retail Spending Source: Economic & Planning Systems
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Table 1
Atascadero Citywide Demographic Assumptions
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Item Citywide Total Sources
Total Housing Units 12,527 Department of Finance 1/1/2025 Occupied Households 11,957 Department of Finance 1/1/2025 Population 30,134 Department of Finance 1/1/2025
Persons per Household (City Avg.) 2.41 Department of Finance 2025 Employees 9,729 MIG Analysis
Service Population1 34,999 Department of Finance 2025/MIG Analysis [1] Daytime service population is calculating by adding total residential population and half of total employment.

Source: MIG Analysis; DOF
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Table 2
Summary of Fiscal Impacts
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 General Fund
Revenues and Expenditures
Net Annual General Fund Revenues $9,860,000
Net Annual General Fund Expenditures -$5,970,000
Net Annual Impact on General Fund $3,889,000
*Numbers may not sum due to rounding.

Source: Economic & Planning Systems
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Table 3
Summary of Fiscal Impacts by Land Use
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 General Fund Revenues and Expenditures Revenues Expenditures Impact Single Family - Market Rate per unit $2,484 $2,058 $427 Multifamily - Small Lot Market Rate per unit $1,803 $1,634 $169 Multifamily - Traditional Market Rate per unit $1,272 $1,634 -$362 Multifamily - Med./High Density Market Rate per unit $1,272 $1,634 -$362 Multifamily - BMR per unit $1,027 $1,634 -$606
Retail per 1,000 sq.ft. $8,334 $1,013 $7,320
Office per 1,000 sq.ft. $850 $777 $73
Industrial per 1,000 sq.ft. $585 $453 $132
Hotel per room $4,760 $182 $4,578
*Numbers may not sum due to rounding.

Source: Economic & Planning Systems
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Table 4
Annual General Fund Detailed Fiscal Impact
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Annual General Fund Impacts (Rounded)
General Fund Revenues
Property Tax $3,260,000
Property Tax in-Lieu of VLF $1,459,000
Property Transfer Tax $53,000
Sales Tax $1,846,000
Sales Tax Measure D-20 $1,846,000
Transient Occupancy Tax $954,000
Business License Tax $62,000
Franchise Taxes1 $380,000
Total Revenues $9,860,000
General Fund Expenditures
General Government2 $112,000
Police $2,845,000
Fire $2,106,000
Community Development $186,000
Community Services $242,000
Public Works $480,000
Other Uses $0
Total Expenditures $5,970,000
Annual Net Impact on General Fund $3,889,000
Source: Economic & Planning Systems
*Values shown are rounded to the nearest thousand. Numbers may not sum due to rounding. [2] Includes City Council, City Clerk, City Treasurer, Legal, City Manager, and Administrative Services.
[1] Inclusive of Cable Television, Electricity, Garbage Disposal, Chicago Grade Landfill Fee, Gas, and Wastewater revenue categories.
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Table 5
Annual Detailed General Fund Fiscal Impact by Land Use
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 General Fund Revenues Single Family
and Expenditures Market Rate Small Lot Traditional Med./High Density BMR Retail Office Industrial Hotel (per room)
General Fund Revenues
Property Tax $1,445 $1,037 $703 $703 $539 $646 $485 $363 $340 Property Tax in-Lieu of VLF $647 $464 $315 $315 $241 $289 $217 $163 $152 Property Transfer Tax $23 $17 $11 $11 $9 $10 $8 $6 $6
Sales Tax $119 $91 $69 $69 $68 $3,635 $25 $0 $0
Sales Tax Measure D-20 $119 $91 $69 $69 $68 $3,635 $25 $0 $0 Transient Occupancy Tax $0 $0 $0 $0 $0 $0 $0 $0 $4,241
Business License Tax $0 $0 $0 $0 $0 $54 $42 $24 $10
Franchise Taxes1 $131 $104 $104 $104 $104 $64 $49 $29 $12 Total Revenues $2,484 $1,803 $1,272 $1,272 $1,027 $8,334 $850 $585 $4,760 General Fund Expenditures
General Government2 $39 $31 $31 $31 $31 $19 $15 $9 $3
Police $980 $778 $778 $778 $778 $483 $370 $216 $87
Fire $726 $576 $576 $576 $576 $357 $274 $160 $64
Community Development $64 $51 $51 $51 $51 $32 $24 $14 $6 Community Services $83 $66 $66 $66 $66 $41 $32 $18 $7
Public Works $165 $131 $131 $131 $131 $81 $62 $36 $15
Other Uses $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Expenditures $2,058 $1,634 $1,634 $1,634 $1,634 $1,013 $777 $453 $182 Annual Net Impact on General Fund $427 $169 -$362 -$362 -$606 $7,320 $73 $132 $4,578 *Numbers may not sum due to rounding.

Source: Economic & Planning Systems
[1] Inclusive of Cable Television, Electricity, Garbage Disposal, Chicago Grade Landfill Fee, Gas, and Wastewater revenue categories. [2] Includes City Council, City Clerk, City Treasurer, Legal, City Manager, and Administrative Services.

Multifamily Non-Residential
(per unit) (per 1,000 sq. ft.)
06/09/2026 | Item I2 | Attachment 1

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Table 6
Development Program and Density
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Residents/
Employees3
Residential
Single Family - Market Rate 205 units 2.82 people per household 578 Multifamily - Small Lot Market Rate 815 units 2.24 people per household 1,825 Multifamily - Traditional Market Rate 427 units 2.24 people per household 956 Multifamily - Med./High Density Market Rate 1,349 units 2.24 people per household 3,020 Multifamily - BMR 94 units 2.24 people per household 210 Subtotal 2,890 units 6,590
Commercial Program
Retail 440,958 Sq. Ft. 360 square feet per employee 1,225 Office 594,666 Sq. Ft. 469 square feet per employee 1,267 Industrial 467,501 Sq. Ft. 805 square feet per employee 581 Hotel4 225 Keys 2 rooms per employee 113
Subtotal 1,544,176 Sq. Ft. 3,185
Total New Service Population5 8,182
[1] Net new development based on projections provided by MIG. [3] Net new residents and employment estimates provided by MIG projections. [5] Total service population equals residents plus 1/2 of employment.

Sources: MIG; Economic & Planning Systems
Net New
Development1 Density Assumptions2
[2] Household size assumptions are based on MIG population projections and calibrated to ACS household size data. Slightly higher values than ACS data are used to reconcile projected housing units with the total population forecast. Employment density calculated by dividing MIG provided net new commercial development by employee count. Lodging assumes 0.5 employees per 550-square-foot room (i.e., 2 rooms per employee). [4] Hotel development equivalent to 41,051 square feet. Key count assumption from direction of City staff. 06/09/2026 | Item I2 | Attachment 1

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Table 7
FY2025-2026 Budget Revenue Summary and Fiscal Impact Estimating Factors City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 FY2025-26 General Fund
Item Estimated Revenues
Property Taxes
Property Tax in Lieu of VLF $4,108,520 % of Citywide AV growth Other Property Taxes1 $9,086,160 17% of base property tax rate (1%) RPTTF Distribution $800,200 Not Estimated
Other Local Taxes
Sales & Use Tax $5,018,000 1% of estimated taxable sales Sales Tax Measure D-20 $6,657,200 1% of estimated taxable sales Transient Occupancy Tax $2,043,200 10% of room revenue
Property Transfer Tax $156,550 $0.275 per $500 in value Business License Tax $190,000 $19.53 per employee
Cannabis Business Tax $52,020 Not Estimated
Franchise Taxes
Cable Television $218,500 $6.24 per service population
Electricity $443,730 $12.68 per service population
Garbage Disposal $718,320 $20.52 per service population Chicago Grade Landfill Fee $18,400 $0.53 per service population Gas $109,750 $3.14 per service population
Wastewater $115,090 $3.29 per service population
Other Revenues
Charges for Services $2,641,010 Not Estimated
Permits & Fees $892,730 Not Estimated
Revenues from Other Agencies $262,960 Not Estimated
Fines and Foreitures $35,420 Not Estimated
Revenues from Use of Money $285,000 Not Estimated
Other Revenues $2,601,200 Not Estimated
Total Revenues $36,453,960
Sources: City of Atascadero Adopted Budget Fiscal Year 2025-26 & 2026-27; City of Atascadero Municipal Code; Economic & Planning Systems
[1] Per adopted budget pg. D-1, the City receives between 16% - 18% of the property tax collected, exclusive of VLF.

Estimating Factors
06/09/2026 | Item I2 | Attachment 1

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Table 8
FY2025-2026 Budget Expense Summary and Fiscal Impact Estimating Factors City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 City General Fund
Expenditures Additions1 Revised FY 25/26 Percent Variable Per Capita Est. Ann. Total Item (FY25-26 Requested) Expenditures Variable2 Expenses Expenditures at Buildout3 General Government4 $4,266,240 $530,000 $4,796,240 10% $479,624 34,999 Service Pop. $13.70 $112,134 Police $12,849,320 $670,000 $13,519,320 90% $12,167,388 34,999 Service Pop. $347.65 $2,844,670 Fire $9,057,410 $950,000 $10,007,410 90% $9,006,669 34,999 Service Pop. $257.34 $2,105,711 Community Development $3,175,620 $0 $3,175,620 25% $793,905 34,999 Service Pop. $22.68 $185,611 Community Services $3,870,730 $270,000 $4,140,730 25% $1,035,183 34,999 Service Pop. $29.58 $242,020 Public Works $3,744,110 $360,000 $4,104,110 50% $2,052,055 34,999 Service Pop. $58.63 $479,759 Other Uses $3,000 $0 $3,000 25% $750 34,999 Service Pop. $0.02 $175 Total Expenditures $36,966,430 $2,780,000 $39,746,430 $25,535,574 $5,970,081 Citywide
Estimating Factors
[1] Per discussion with City staff, additional costs reflect future staffing needs, as the City is currently operating with lean staffing levels and anticipates increased demands associated with General Plan buildout. [4] Includes City Council, City Clerk, City Treasurer, Legal, City Manager, and Administrative Services.

Sources: City of Atascadero Adopted Budget FY 25-26 & 26-27; Economic & Planning Systems [3] Per Capita Expenditures multiplied by estimated total service population at buildout for projected development found in Table 6. [2] Percentage of costs that are population-dependent, as opposed to fixed costs or costs recovered through fees or charges. 06/09/2026 | Item I2 | Attachment 1

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Table 9
Estimated Assessed Value of Proposed Development
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 (DU/Sq. Ft.)1 Net Assessed Value
Formula: a b c = a * b
Residential Program
Single Family
Market Rate2 $850,000 per unit 205 $174,250,000
Multifamily
Small Lot - Market Rate2 $610,000 per unit 815 $497,150,000 Traditional Market Rate3 $413,600 per unit 427 $176,607,200 Medium/High Density3 $413,600 per unit 1,349 $557,946,400 BMR4 $316,800 per unit 94 $29,779,200
Residential Subtotal $1,435,732,800
Commercial Program5
Retail $400 per Sq. Ft. 440,958 $167,564,040
Office $300 per Sq. Ft. 594,666 $169,479,810
Industrial $225 per Sq. Ft. 467,501 $99,928,339
Hotel $200,000 per room 225 $45,000,000
Commercial Subtotal6 $481,972,189
Total Net Assessed Value $1,917,704,989
Sources: CoStar Group; Redfin; MIG; Economic & Planning Systems Assumptions
[1] Values per Table 6.
[2] City of Atascadero single family and small lot multifamily market sale data from Redfin and discussions with local realtors.

Values confirmed by City of Atascadero staff.
[3] City of Atascadero multifamily rental data from CoStar. Assessed value calculated using income capitalization approach.

See Appendix Table A-3.
[5] Sales comparison approach with City of Atascadero and San Luis Obispo County recent sales market data from CoStar to determine average market sale price per square foot/room. [4] Assumes density bonus and inclusionary units, not 100% affordable tax-exempt projects. Assessed value calculated using income capitalization approach. See Appendix Table A-2. [6] Assumes 5% of total commercial uses (except hotel) are owned/operated by tax-exempt, non profit organizations. 06/09/2026 | Item I2 | Attachment 1

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Table 10
Estimated Property Tax Revenue
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Formula:

Residential $1,435,732,800
Retail $167,564,040
Office $169,479,810
Industrial $99,928,339
Hotel $45,000,000
Total Assessed Value1 a $1,917,704,989
Property Tax Revenue2 1% b = a * 1% $19,177,050
Atascadero General Fund Revenue3 17.00% c = b * 17% $3,260,098 Total Net Assessed
Sources: City of Atascadero Adopted Budget FY 25-26 & 26-27; Economic & Planning Systems [1] Values based on assessed value calculations in Table 9. [2] Property tax revenue is 1% of total assessed value, as established by Proposition 13. [3] 17% of propery tax revenue is allocated to the General Fund.

Value at Buildout Land Use
06/09/2026 | Item I2 | Attachment 1

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Table 11
Estimated Property Tax in Lieu of VLF Revenue
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Formula:

Total Assessed Value1 a $1,917,704,989
Citywide Assessed Value2 b $5,399,498,000
Assessed Value Net Increase c = a / b 36%
Property Tax in Lieu of VLF
Existing Citywide Property Tax in Lieu of VLF3 d $4,108,520 Net Property Tax in Lieu of VLF Revenue e = c * d $1,459,197 [1] See Table 10 for total assessed value
[3] See Table 7.

Total Net Assessed
Value at Buildout
[2] Most recent assessed property value provided by the CA State Board of Equalization (Table 11) Assessed Property Values by City (2024-25 Assessment).

Sources: CA BOE; City of Atascadero Adopted Budget FY 25-26 & 26-27; Economic & Planning Systems 06/09/2026 | Item I2 | Attachment 1

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Table 12
Estimated Property Transfer Tax Revenue
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Total Net Assessed
Land Use Value At Buildout
Assessed Value Estimate
Residential
Single Family $174,250,000
Multifamily $1,261,482,800
Nonresidential
Retail $167,564,040
Office $169,479,810
Industrial $99,928,339
Hotel $45,000,000
Total Assessed Value1 $1,917,704,989
Average Annual Turnover2
Residential
Single Family 5% $8,712,500
Multifamily 5% $63,074,140
Nonresidential
Retail 5% $8,378,202
Office 5% $8,473,991
Industrial 5% $4,996,417
Hotel 5% $2,250,000
Property Transfer Tax Revenue3 $0.275 per $500
in value $52,737
Sources: City of Atascadero Municipal Code, Economic & Planning Systems Assumption
[1] See Table 9 for assessed values.
[2] EPS assumption based on long-term averages. A turnover rate of 5 percent suggests that properties trade approximately once every 20 years.
[3] Property Transfer Tax rate as stated in Section 3-2.02 of the City of Atascadero Municipal Code 06/09/2026 | Item I2 | Attachment 1

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Table 13
Estimated Transient Occupancy Tax (TOT) Revenue
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Item Total
Formula:

Total Hotel Rooms1 225 a
Average Daily Rate2 $166 b
Occupancy Rate3 70.0% c
Annual Hotel Room Revenues $9,542,925 d = a * b * c * 365 General Fund TOT Revenue 10% of revenue $954,293 e = d * 10% [1] See Table 6.

Assumption
Sources: CoStar Group; City of Atascadero Adopted Budget FY 25/26 & 26/27; Economic & Planning Systems [2] Twelve-month average daily rate for Upper Midscale and Midscale Hotel market data per CoStar Group for area within 15 mi radius of City of Atascadero.
[3] Typical stablizied occupancy at a high-performing hotel is 80%. This FIA conservatively assumes 70% occupancy. 06/09/2026 | Item I2 | Attachment 1

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Table 14
Estimated General Fund Annual Sales Tax Revenue
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Total Estimates1
Household Retail Purchases in Atascadero
Single Family
Market Rate for Sale 205 units $8,135,879
Multifamily
Market Rate Small Lot 815 units $24,614,527
Market Rate Traditional 427 units $9,888,229
Market Rate Med./High Density 1,349 units $31,239,393
BMR Rental 94 units $2,116,698
Net New HH Retail Sales in Atascadero 30% Spending Capture $22,798,418 Employee Retail Purchases in Atascadero
Daily Worker Taxable Spending2 $9.82 per work day
Annual Worker Taxable Spending3 240 workdays/year $2,356 Atascadero Spending Capture4 50% $1,178
Number of Workers5 1,267
Net New Worker Taxable Spending in Atascadero6 $1,492,333 On-site Sales
New Taxable Retail Space (Sq. Ft.)7 418,910
Gross Taxable Retail Sales8 $500 per square foot $209,455,050 Sales Net of Redistributed Sales in City 80% of total taxable sales $167,564,040 Net New On-Site Taxable Sales9 95.7% of net taxable sales $160,276,815 Total Net Taxable Retail Sales $184,567,565
Total Sales Tax Revenue 1% of taxable sales $1,845,676
Total Sales Tax (Measure D-20) Revenue 1% of taxable sales $1,845,676 [5] Office employment per Table 6.
[6] Calculated by multiplying Atascadero Spending Capture per employee with the total number of workers. [8] EPS professional assumption.

Sources: BLS 2024 CEX Survey; ICSC Survey; City of Atascadero Municipal Code; Economic & Planning Systems Assumptions
[4] Employee retail purchase spending capture is adjusted to reflect that not all employees will make retail purchases within city limits during the workday. EPS professional assumption.
[1] Total household retail spending calculated by multiplying number of units with calculated retail spending per household in Appendix Table A-6.
[2] Per-day limited suburban employee spending from ICSC survey data adjusted for inflation using the Consumer Price Index (CPI). [3] Assumes five days per work week for 48 work weeks each year. [7] See Table 6, assumes 5% of new retail space will be owned/operated by a non-profit organization, and therefore would be exempt from sales tax.
[9] Net New On-Site Taxable Sales assumes that 30% of net new household and worker taxable spending is captured on-site and therefore treated as redistributed spending, with that portion deducted from gross on-site taxable sales to derive the net new percentage.
06/09/2026 | Item I2 | Attachment 1

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Table 15
Estimated General Fund Other Tax and Fee Revenue
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Item Buildout Total
Business License Tax $19.53 per employee 3,185 employees $62,206 Franchise Taxes3 $46.40 per service population 8,182 service pop. $379,633 Total $441,840
[1] See Table 7 for estimating factors.

Sources: Economic & Planning Systems
[2] See Table 6 for service population and employee counts.

Assumptions2 Allocation Factor1
[3] Inclusive of Cable Television, Electricity, Garbage Disposal, Chicago Grade Landfill Fee, Gas, and Wastewater revenue categories. 06/09/2026 | Item I2 | Attachment 1

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Appendix Table A-1
Maximum Allowable Rent Calculation of BMR Multifamily Units City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Low Income
Item (51-80% AMI) Formula:

BMR Multifamily (1 Bedroom)
Average HH Income (2 Person)1 $89,050 a
Housing Costs as % of Income (Front Ratio) 30% b
Annual Housing Cost $26,715 c = a * b
Monthly Housing Cost $2,226 d = c / 12
Monthly Utility Allowance2 $233 e
Maximum Rent $1,993 f = d - e
BMR Multifamily (2 Bedrooms)
Average HH Income (3 Person)1 $100,200 g
Annual Housing Cost $30,060 h = b * g
Monthly Housing Cost $2,505 i = h / 12
Monthly Utility Allowance2 $355 j
Maximum Rent $2,150 k = i - j
Sources: City of Atascadero; HCD San Luis Obispo County; HUD San Luis Obispo County; Economic & Planning Systems
[1] HCD 2025 Income Limits for San Luis Obispo County.
[2] Based on San Luis Obispo County HUD 2025 utility allowances for a 2 and 3 person household. 06/09/2026 | Item I2 | Attachment 1

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Appendix Table A-2
Average Capitalized Value of BMR Multifamily Units
City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Item 2BR Unit1 1BR Unit1 Based on Average HH Size2
HH Size3 3.00 2.00 2.24
BMR HH Income $100,200 $89,050 $91,715
BMR Rent - Low Income (50-80% AMI) $2,150 $1,993 $2,031 (less) OPEX4 30% -$609
(less) Vacancy4 5% -$102
Monthly NOI Per Unit $1,320
Annualized NOI Per Unit $15,840
Capitalized Value4 5% $316,800
*Capitalized value rounded to nearest hundred.

Sources: Economic & Planning Systems
[3] Average multifamily household size (2.24) determined in Table 6. [4] OPEX, Vacancy, and Cap Rate based on EPS professional assumptions.

Monthly BMR Rent
[1] See Appendix Table A-1 for allowable monthly rent calculations. [2] The “Based on Average HH Size” income and rent is calculated using linear interpolation between the 1-bedroom (2-person household) and 2-bedroom (3-person household) incomes/rents. The formula adjusts the 1-bedroom income/rent proportionally to the difference between the average household size and the base 1-bedroom household size, assuming a linear relationship between household size and income/rent.
06/09/2026 | Item I2 | Attachment 1

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Appendix Table A-3
Assessed Value Calculation of Market Rate Multifamily Units City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Assumption
Market Rate Multifamily1
Average Rent2 $2,757
OPEX3 30% -$827
Vacancy3 5% -$138
Monthly NOI Per Unit $1,792
Annualized NOI Per Unit $21,505
Capitalized Value4 5.2% $413,600
*Capitalized value rounded to nearest hundred.
[1] For both traditional and medium and high density multifamily units. [3] Based on EPS professional assumptions.

Sources: CoStar; Economic & Planning Systems
[4] Average multifamily cap rate in City of Atascadero per CoStar group data. [2] Average CoStar market rent based on CoStar data for properties located within a 15-mile radius of the City of Atascadero, constructed in 2023 or later.
06/09/2026 | Item I2 | Attachment 1

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Appendix Table A-4
Income Calculation of Market Rate Ownership Residential and Small Lot Units City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Item Formula Single Family Small Lot
Average Sale Price1 a $850,000 $610,000
Mortgage Amount2 b = a * 0.8 $680,000 $488,000
Mortgage Payment3 c = PMT(6.17%,30,b) $50,303 $36,100
Property Taxes4 d = a * 1.11119% $9,445 $6,698
HOA Dues5 e $1,632 $265
Home Insurance6 f $1,200 $427
Utilities7 g $4,260 $4,260
Total Annual Home Costs h = sum(c:g) $66,840 $47,749
% of Income8 i 35% 35%
Estimated Household Income j = h / i $190,972 $136,426
[1] Based on City of Atascadero single family and small lot market sale data from Redfin and discussions with local realtors. [8] Assumed annual housing cost as percent of total household income.

Sources: Redfin; County of San Luis Obispo HCD; County of San Luis Obispo HUD; Economic & Planning Systems [2] Mortgage amount assumes a 20% downpayment.
[3] Annual mortgage payment assumes a 6.17% interest rate and a 30 year term. [4] Total property tax (1.11119%) is the combined base rate of 1% plus additional voter approved local assessments as provided by the San Luis Obispo County Auditor-Controller. [5] Average HOA is based on City of Atascadro single family market sale data from Redfin. [6] EPS assumption.
[7] Utility allowance calculated using 2025 County of San Luis Obispo HUD Utility Allowance Table for a three person 06/09/2026 | Item I2 | Attachment 1

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Appendix Table A-5
Income Calculation of Market Rate Rental Residential Units City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Item Formula Multifamily
Average Monthly Market Rate Rent1 a $2,757
Average Monthly Utility Cost2 b $294
Total Montly Housing Cost c = a + b $3,051
Housing Costs as % of Income3 d 35%
Estimated Household Income4 e = (c*12) / d $104,606
[1] City of Atascadero average market rent per CoStar data. [2] Utility allowance calculated using 2025 County of San Luis Obispo HUD Utility Allowance Table average for two and three person households.
[3] Assumed monthly housing cost as percent of total household income.

Sources: Costar, County of San Luis Obispo HUD; Economic & Planning Systems [4] For households living in traditional and medium and high density multifamily units. 06/09/2026 | Item I2 | Attachment 1

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Appendix Table A-6
Estimated Household Income and Per Household Retail Spending City of Atascadero General Plan Fiscal Impact Analysis; EPS 211093 Item
Estimated
Household Income1
Single Family
Market Rate for Sale $190,972 20.8% of HH income $39,687 Multifamily
Small Lot $136,426 22.1% of HH income $30,202
Market Rate Rental3 $104,606 22.1% of HH income $23,157 BMR Rental $91,715 24.6% of HH income $22,518
Assumptions2
[2] Percent of HH income spent on retail, based on the Bureau of Labor Statistics 2024 Consumer Expenditure Survey, Table 1203.
[1] See Appendix Tables A-2, A-4 and A-5 for calculated household incomes.

Sources: BLS 2024 CEX Survey; Economic & Planning Systems [3] Income of households living in traditional and medium and high density multifamily units.

Total Estimated
Retail Spending per HH
06/09/2026 | Item I2 | Attachment 1

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Atascadero City CouncilJune 9, 2026

Atascadero City Council
June 9, 2026