Agenda packet — Atwater City Council, July 10, 2023 (part 2 of 4)

23 roadway VMT needs to be calculated using the final roadway assignment outputs from the MCAG TDM.

Other distinct land uses are not identified for threshold development in the OPR TA. For other non‐ residential projects, a significance threshold of 86 percent of existing regional average VMT per employee is recommended. The only exceptions would be hotels, hospitals, medical offices, and related projects. These land uses are service oriented facilities which includes both visitors and employees. Therefore, for such projects, VMT per service population (population/users + employment) is recommended as the VMT metric. Any other similar use could be evaluated using the same metric subject to approval of the methodology by the local jurisdiction on a case‐by‐case basis.

As such, a significance threshold of 86 percent of the existing regional average VMT per service population is recommended for these projects.

Evaluation of mixed‐use projects may be for each land use component of the project using the most appropriate VMT metric. Credit for internal trip capture may be made. Internal trip capture may be calculated using the latest edition of the Institute of Transportation Engineers (ITE) Trip Generation Manual, the MCAG TDM, or other applicable sources approved by the lead agency. The appropriate methodology for calculating project’s internal capture would be determined in consultation with the lead agency’s Traffic Engineer. The significance threshold for these projects would be the respective VMT thresholds for its different land use components.

A lead agency may develop VMT thresholds for other land uses as desired. However, it would require disclosure ofsubstantial evidence, including the General Plan findings, and other traffic and air quality forecasting support data. Additionally, if the lead agency wishes to establish some other threshold less stringent than the 86 percent of the existing regional average recommended for residential and office projects, a body of substantial evidence would be necessary.

4.2 IMPACT ASSESSMENT
Figure 8 illustrates the VMT screening methodology for development entitlement projects.

Additionally, Figures 9‐A through 9‐C illustrate the VMT analysis methodology for non‐screened projects. Every development application is unique and may create alternative or modified steps through the process described in the aforementioned figures. Each step that diverges from this standard process should be accompanied with substantial evidence demonstrating compliance with other climate change and GHG emission reduction laws and regulations.

4.2.1 Agency Communication
As part of the site plan review process, the applicant should provide a detailed project description, including potential number of residents added or created by the project, and the applicable VMT analysis methodology. Key elementsinclude a description of the project in sufficient detail to generate trips and the potential catchment area (i.e., trip lengths if no modeling is undertaken), estimated project VMT, project design features that may reduce the VMT from the project development, and the project location and associated existing regional VMT percentages. Further, the applicant or their consultant shall prepare a transportation analysis scope of work for review and approval by the lead agency.

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24 Figure 8: VMT Screening Methodology for Development Projects

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25 Figure 9‐A: VMT Analysis Methodology for Non‐Screened Residential Projects

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26 Figure 9‐B: VMT Analysis Methodology for Non‐Screened Non‐Residential (Non‐Retail) Projects

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27 Figure 9‐C: VMT Analysis Methodology for Non‐Screened Non‐Residential (Retail) Projects

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28 Projects that will influence Caltrans facilities may be subject to the Caltrans Local Development‐ Intergovernmental Review program. As part of the program, Caltrans may review the VMT analysis methodology, findings, and mitigation measures to ensure consistency with statewide standards.

4.2.2 Project Screening
Once a development application is filed and determined to be complete for processing purposes, project screening may commence. If the project meets any one of the screening criteria, it may be presumed to have a less than significant transportation impact. No further VMT analysis would then be necessary and a Notice of Exemption may be filed. The CEQA document should enumerate the screening criteria and how the project meets or exceeds that applicable VMT threshold.

If project screening does not apply, a VMT analysis may be required. The extent of this analysis may be a simple algebraic demonstration or a more sophisticated traffic modeling exercise. This distinction is addressed later in this report.

4.2.3 VMT Identification
The project land use type will determine the appropriate metric to use (i.e., VMT per capita, VMT per employee, VMT per service population, or total VMT). Appropriate VMT metrics for different land uses are stated in Table D.

Table D: VMT Metrics for Land Use Projects
Land Use VMT Metric
Residential VMT per Capita
Office VMT per Employee
Retail Total VMT
Hotel, Hospital, Medical Office Building, or any similar use with approval from local jurisdiction VMT per Service Population Mixed‐Use, Land Use Plan (General Plan/Specific Plan) Respective VMT metrics for its different land use components
Other Land Uses VMT per Employee
VMT = Vehicle Miles Traveled
For all projects that require a VMT analysis, use of the MCAG TDM is required unless the project includes a special land use that is difficult to analyze using a travel demand model. For the latter, the lead agency may require a qualitative analysis or an analysis using empirical data as applicable to the project.

Next, the project‐generated VMT (per capita, per employee, per service population, or total) is compared to the appropriate significance threshold provided in Table E. If the project VMT metric is less than the significance threshold, the project is presumed to create a less than significant impact.

No further VMT analysis for CEQA purposes would be required.

Should project VMT metrics exceed the significance threshold, mitigation measures will be required.

It should be noted that the thresholds identified in Table E are based on the current version of the

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29 MCAG TDM (provided by MCAG in May 2022). These thresholds are subject to change when a newer version of the MCAG TDM is available.

Table E: Significance Thresholds for VMT Analysis
VMT Metric Threshold
VMT per Capita 10.92
VMT per Employee 8.79
VMT per Service Population 21.47
Source: 2015 MCAG TDM
VMT = Vehicle Miles Traveled

4.3 MITIGATION MEASURES
State law requiresthe project applicant to identify feasible offsetsto mitigate VMT impacts generated by the proposed project. These may come from the mitigation strategies provided in this document (as described in Table F at the end of Chapter 7.0) or selected by the applicant based on their CEQA project experience and expertise. The lead agency must approve and accept the final VMT mitigation program ascribed to the project and the related VMT percentage reduction. A detailed discussion about project‐specific mitigations is included in Section 7.2.1.

If it is determined that the selected VMT mitigation measures effectively reduce the project impact to less than the applicable threshold, the project is presumed to have an impact mitigated to a less than significant level. No further VMT analysis is required. If the project’s VMT impact cannot be mitigated, the lead agency may (1) request the project be redesigned to reduce the VMT impact, or (2) require the preparation of an EIR with a Statement of Overriding Considerations (SOC) for the transportation impacts associated with the project. All feasible mitigation measures must be assigned to and carried out by the project even if an EIR/SOC is prepared.

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30 5.0 VMT THRESHOLD ANALYSIS FOR TRANSPORTATION PROJECTS The 2022 State CEQA Guidelines include Section 15064.3.b.(2) to address transportation projects. It reads:

For roadway capacity projects, agencies have discretion to determine the appropriate measure of transportation impact consistent with CEQA and other applicable requirements.

The lead agency may continue to use motor vehicle delay (LOS) metrics for transportation project design and traffic operation purposes as long as impacts related to “other applicable requirements” are disclosed. This has generally been interpreted as VMT impacts and other State climate objectives.

These other applicable requirements may be found in other parts of an environmental document (e.g., air quality and GHG), or may be provided in greater detail in the transportation section.

In addition, projects processed under federal environmental rules have traditionally included a traffic operational analysis to meet the requirements of the National Environmental Policy Act. Federal review is generally required if a project uses federal funding or involves federal lands. Additional safety evaluations may need to be conducted outside the CEQA process since some desirable safety improvements may not be directly related to CEQA safety impacts.

For projects on the State Highway System, Caltrans will require sponsoring agencies to use VMT as the CEQA transportation impact assessment metric, and to evaluate the amount of VMT that is “attributable to the project” (January 9, 2020, conference). Caltrans’ Intergovernmental Review process will review environmental documents for capacity‐enhancing projects for their analysis of VMT impact.

A VMT assessment of a transportation project should disclose the VMT profile without the project and the difference in the VMT profile with the project. Any increase in VMT attributable to the proposed transportation project would result in a significant impact. A significant transportation project impact is presumed when VMT increases with the project as compared to the ‘No Project’ scenario.

Capacity improvement projects have the potential of producing significant transportation impacts because they tend to induce new travel. The OPR TA describes induced travel as the additional motor vehicle travel that is generated by the newly available capacity on the roadway. Induced travel may include route switching, time‐of‐day change, mode shift to single occupancy vehicle, longer trips, new trips to existing destinations, and additional travel due to new development. Current traffic models have limited abilities to forecast new trips and new developments associated with roadway capacity improvements, asland use orsocioeconomic databases are fixed to a specific horizon date. OPR refers to a limited number of published studies that seek to define travel demand elasticities.

The most recent major study (Duranton & Turner 2011, p. 24) estimates an elasticity of 1.0, meaning that every one percent change in lane miles results in a one percent increase in VMT.

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31 One method to quantify induced growth is recommended by the OPR TA:

To estimate VMT impacts from roadway expansion projects:

1. Determine the total lane‐miles over an area that fully captures travel behavior changes resulting from the project (generally the region, but for projects affecting interregional travel look at all affected regions).

2. Determine the percent change in total lane miles that will result from the project.

3. Determine the total existing VMT over that same area.

4. Multiply the percentage increase in lane miles by the existing VMT, and then multiply that by the elasticity from the induced travel literature:
[% increase in lane miles] × [existing VMT] × [elasticity] = [VMT resulting from the project] OPR assigns this induced growth to project‐induced changes in land use; that is, new land uses that are not included in any approved general or area plan and not accounted for in any traffic‐forecasting tool.

Figure 10 provides a representative illustration of induced VMT attributable to a project.

Source: Presentation: Caltrans Transportation Analysis under CEQA or TAC: Significance Determinations for Induced Travel Analysis (SHCC Pre‐Release Session 2 Jeremy Ketchum, Division of Environmental Analysis, Caltrans; March 2, 2020)
Figure 10: Induced Travel – VMT Attributable to Project

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32 Caltrans has identified a computerized tool to estimate VMT generation from transportation projects.

The tool (https://travelcalculator.ncst.ucdavis.edu) was developed by the National Center for Sustainable Transportation (NCST) at the University of California, Davis, and is based on travel demand elasticities and the relationship of lane mile additions with growth in VMT. It uses Federal Highway Administration definitions of facility type and ascribes VMT increases to each facility. Output data include increases in million miles of VMT per year. Caltrans is investigating the use of this tool for all of its VMT analyses of capital projects on the State Highway System. The NCST tool is available at https://blinktag.com/induced‐travel‐calculator. Figure 11 provides an illustration of that tool.

Other options to identify induced growth‐ and project‐related VMT provided by the TA include:

1. Employ an expert panel. An expert panel could assess changes to land use development that would likely result from the project. This assessment could then be analyzed by the travel demand model to assess effects on vehicle travel. Induced vehicle travel assessed via this approach should be verified using elasticities found in the academic literature.

2. Adjust model results to align with the empirical research. If the travel demand model analysisis performed without incorporating projected land use changesresulting from the project, the assessed vehicle travel should be adjusted upward to account for those land use changes. The assessed VMT after adjustment should fall within the range found in the academic literature.

3. Employ a land use model, running it iteratively with a travel demand model. A land use model can be used to estimate the land use effects of a roadway capacity increase, and the traffic patterns that result from the land use change can then be fed back into the travel demand model. The land use model and travel demand model can be iterated to produce an accurate result.

A final advisory from the TA is provided below:

Whenever employing a travel demand model to assess induced vehicle travel, any limitation or known lack of sensitivity in the analysis that might cause substantial errors in the VMT estimate (for example, model insensitivity to one of the components of induced VMT described above) should be disclosed and characterized, and a description should be provided on how it could influence the analysisresults. A discussion of the potential error or biasshould be carried into analyses that rely on the VMT analysis, such as greenhouse gas emissions, air quality, energy, and noise. (OPR TA page 34)

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33 Source: https://blinktag.com/induced‐travel‐calculator/index.html Figure 11: Caltrans Induced Travel Calculator

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34 This page intentionally left blank

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35 6.0 VMT THRESHOLD ANALYSIS FOR LAND USE PLANS
The OPR TA provides guidance on the treatment of CEQA traffic analyses for land use plans (General Plan, Specific Plan) as follows:
 Analyze the VMT outcomes over the full area over which the plan may substantively affect travel patterns (the definition of region).
 VMT should be counted in full rather than split between origins and destinations (the full impact of the project VMT).

Specifically, OPR states, “A general plan, area plan, or community plan may have a significant impact on transportation if proposed new residential, office or retail land uses would in aggregate exceed the respective thresholds recommended above.” (OPR TA page 18) This recommendation refers to a threshold of 15 percent lower than the existing regional average for residential and office uses and no net gain for retail land uses.

To assess a land use plan, use of a traffic‐forecasting tool is recommended. The total VMT for the plan may be identified for all trips and all potential VMT contributors within the plan area. Model runs may be conducted for the existing base year and the horizon year (the future year scenario analyzed in the Circulation Element of the lead agency’s General Plan) with the project (plan).

SB 375 establishes ambitious and achievable GHG reduction targets for the 18 MPOs in the State.

Achievement of these targetsisto be accomplished through the improved integration of regional land use and transportation planning processes; not solely through the imposition of new regulation on passenger cars and light‐duty trucks.

CARB reviews the SCS that is produced as part of the RTP produced by each of the State’s MPOs. The SCS details the strategies and programs the regional agencies are planning to implement to achieve its designated GHG emission reduction targets. CARB approved the new GHG reduction targets for all 18 MPOs in the State in the spring of 2018. The 2018 targets are applicable to the third SCSs for the MPOs.

Other legislative mandates and State policies are also supportive of GHG reduction targets. A sample of these include:
 Assembly Bill 32 (2006) requires statewide GHG emissions reductions to 1990 levels by 2020 and continued reductions beyond 2020.
 SB 32 (2016) requires at least a 40 percent reduction in GHG emissions from 1990 levels by 2030.  Executive Order (EO) B‐30‐15 (2015) sets a GHG emissions reduction target of 40 percent below 1990 levels by 2030.
 EO S‐3‐05 (2005) sets a GHG emissions reduction target of 80 percent below 1990 levels by 2050.  EO B‐16‐12 (2012) specifies a GHG emissions reduction target of 80 percent below 1990 levels by 2050 specifically for transportation.

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36 These mandates suggest that a land use plan consistent with the regional RTP/SCS would generally help achieve the target GHG reductions for the region.

California PRC Section 15064.3(b)(4) states (in part) the following:

A lead agency has discretion to choose the most appropriate methodology to evaluate a project’s vehicle miles traveled, including whether to express the change in absolute terms, per capita, per household, or in any other measure.

Since VMT is the largest contributor to GHG emissions, a land use plan consistent with regional RTP/ SCS GHG reductions target would generally not have a significant VMT impact. Therefore, the recommended methodology for conducting VMT assessments for land use plans is to compare the existing VMT per capita, VMT per employee, and/or VMT per service population for the region with the respective expected horizon year VMT metrics for the different land use components (VMT per capita, VMT per employee, and/or VMT per service population) of the land use plan (project). If there is a net increase in the VMT metric under horizon year conditions, then the project will have a significant impact.

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37 7.0 MITIGATION STRATEGIES
When a lead agency identifies a potentially significant CEQA VMT impact according to the thresholds described in this report, the agency must identify feasible mitigation measures to avoid or substantially reduce that impact. Unlike LOS impacts, which may be mitigated with location‐specific motor vehicle delay improvements, VMT impacts typically require a more regional approach to mitigation, including the provision of incentives to effect changes in travel behavior. Enforcement of mitigation measures will still be subject to the mitigation monitoring requirements of CEQA, as well as the regular police powers of the agency. VMT mitigation measures may also be incorporated into the design of plans, policies, regulations, or projects.

7.1 DEFINITION OF MITIGATION
Section 15370 of the 2022 State CEQA Guidelines defines mitigations as follows:
“Mitigation” includes:
a. Avoiding the impact altogether by not taking a certain action or parts of an action. b. Minimizing impacts by limiting the degree or magnitude of the action and its implementation.
c. Rectifying the impact by repairing, rehabilitating, or restoring the impacted environment. d. Reducing or eliminating the impact over time by preservation and maintenance operations during the life of the action.
e. Compensating for the impact by replacing or providing substitute resources or environments, including through permanent protection of such resources in the form of conservation easements.

Section 15097 of the CEQA Guidelines states that, “the public agency shall adopt a program for monitoring or reporting on the revisions which it has required in the project and the measures it has imposed to mitigate or avoid significant environmental effects. A public agency may delegate reporting or monitoring responsibilities to another public agency or to a private entity which accepts the delegation; however, until mitigation measures have been completed the lead agency remains responsible for ensuring that implementation of the mitigation measures occurs in accordance with the program.”
VMT mitigations may not necessarily be physical improvements. Such improvements are complex in nature and will significantly depend on changes in traveler behavior. Therefore, it will be important that lead agencies develop an appropriate monitoring program to ensure the implementation of these mitigation measures throughout the life of a project, in compliance with CEQA. The lead agency must also coordinate with other responsible agencies as part of the mitigation monitoring program to evaluate the ongoing feasibility and durability of the mitigations.

Historically, mitigation measures for LOS‐based transportation impacts have addressed either trip generation reductions or traffic‐flow‐capacity enhancements. LOS mitigation measures typically

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38 include physical infrastructure improvements adding capacity to intersections, roadways, ramps, and freeways. However, transportation demand management activities, active transportation amenities, and other measures designed to reduce the number of new single‐occupancy vehicle trips are also potential LOS mitigation strategies.

VMT mitigation measures are significantly different. Most VMT mitigations may seem feasible from a theoretical perspective, but practical implementation of these strategies as formal CEQA mitigation measures in perpetuity is yet to be tested. Several of these mitigations are contextual and behavioral in nature. Theirsuccess will depend on the size and location of the project as well as expected changes in travel behavior. For example, a project providing a bike share program does not necessarily guarantee a travel mode change among the project’s affected population; the level of improvement may be uncertain and subject to the travel preferences and attitudes of the population affected.

LOS mitigations (such as addition of turn lanes) focus more on rectifying a physical CEQA impact (strategy “c” of State CEQA Guidelines Section 15370). On the contrary, the majority of VMT mitigations (such as commute trip‐reduction programs) aim at reducing or eliminating an impact over time through preservation and monitoring over the life of the project (strategy “d” of State CEQA Guidelines Section 15370). Additionally, some VMT mitigations (such as those focused on land use/ location‐based policies) aim at minimizing impacts by reducing the number of trips generated by the projects (strategy “b” of State CEQA Guidelines Section 15370).

Furthermore, it may be determined that some VMT impacts are not able to be feasibly mitigated at the project level. Most VMT impacts occur within the context of a regional scale of analysis. The incremental change in VMT associated with a project in its particular locational setting might indicate a greater VMT deficit than individual mitigation strategies can offset. Only a regional solution (e.g., completion of a transit system, purchase of more transit buses, or gap closure of a bicycle lane network) may offer the incremental change necessary to reduce the VMT impact to an appropriate level of significance. Also, VMT, as a proxy for GHG emissions, may not require locational specificity.

A project does not necessarily need to diminish the VMT at the project site to provide regional or statewide VMT and GHG reduction benefits. Offsets in an area where the benefit would be greater will have a more effective reduction in VMT and GHG and contribute to achievement of regional and statewide climate goals. This regional perspective provides the basis for cap‐and‐trade style VMT mitigation strategies.

The issues of regionalscale, appropriate and timely fairshare contributions from projects and/or local jurisdictions (partial versus comprehensive participation), and geographic ambiguity confound the certainty of the lead agency’s identification of an effective VMT mitigation strategy. Section 15126.4 of the State CEQA Guidelines states, “Where several measures are available to mitigate an impact, each should be discussed and the basis for selecting a particular measure should be identified.

Formulation of mitigation measures shall not be deferred until some future time.” [Emphasis added.] Regional VMT mitigation is considered the most effective method for large‐scale VMT reduction, as cost and implementation barriers are often greater than one project may feasibly accommodate. However, regionally scaled VMT mitigation strategies may be provided in the form of mitigation banks, fees, and/or exchanges, with individual projects subject to contribute to these programs consistent with applicable provisions to ensure compliance and consistency with CEQA and other legal requirements.

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39 Section 21099 (b) (4) of the PRC states, “This subdivision [requiring a new transportation metric under CEQA] does not preclude the application of local general plan policies, zoning codes, conditions of approval, thresholds, or any other planning requirements pursuant to the police power or any other authority.” Hence, although automobile delay will no longer be considered a significant impact under CEQA, the lead agency may still require projects to meet the LOS standards designated in its zoning code or general plan. Therefore, a project may still be required to propose LOS improvements for congestion relief in addition to the implementation of any VMT mitigation strategies as required by CEQA.

7.2 MITIGATION MEASURES AND PROJECT ALTERNATIVES

7.2.1 Land Development Projects and Community/General Plans Mitigations and project alternatives for VMT impacts
have been suggested by the OPR. VMT mitigations can
be extremely diverse and can be classified under
several categories such as land use/location, road
pricing, transit improvements, commute trip reduction
strategies, and parking pricing/policy. However, the
issue with VMT mitigations is the quantitative
measurement of the relief provided by the strategies.

How much VMT reduction does a transportation
demand management program, a bike share program, a transit route, or one mile of sidewalk provide? Improvements related to VMT reduction strategies have been quantified in sources such as the California Air Pollution Control Officers Association (CAPCOA) report Handbook for Analyzing Greenhouse Gas Emission Reductions, Assessing Climate Vulnerabilities, and Advancing Health and Equity (CAPCOA Manual) Final Draft, December 2021, and by various resources provided by CARB.

This information is generally presented with a wide range of potential VMT reduction percentages.

Table F provides a summary of various VMT mitigation measures and project alternatives presented in the CAPCOA Manual (only those strategies directly attributed to transportation) for development projects. For any VMT mitigation measure, the project applicant will be required to provide substantial evidence while identifying a project‐specific value. If that information is not available, the project should apply the low point of provided ranges for VMT reduction. Where a mitigation strategy does not have an identified VMT reduction range, the project applicant would be required to provide a reduction estimate supported by evidence.

As for land use plans, the OPR TA does not specifically identify any VMT mitigations. The potential VMT mitigation measuresfor community/general plans are similar to those available for development projects, with certain modifications. Therefore, the mitigation measures provided in Table F can be used as appropriate. Additional measures may also be applied with substantial evidence.

It must be noted that Table F provides only a summary of the VMT mitigations provided in the sources indicated above. The reader should refer to the original source for further details and for subsequent updates to the mitigation measures. Also, Table F does not provide an exhaustive list of VMT Transit in Merced Source: https://www.mcagov.org/140/Transit‐Joint‐Powers

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40 mitigation measures for offsetting CEQA transportation impacts. Other measures may also be accepted by the lead agency based on the provision of substantial evidence.

As additional mitigation measures are evaluated to offset VMT impacts in the future for the State CEQA Guidelines process, linkages between a specific strategy and its quantified incremental VMT reduction effect must be established. This process may be based on the observations and measurements provided by other sources or by the lead agency’s experience in these practices. The key to effective VMT mitigation is to base its efficacy on real and substantial evidence.

7.2.2 Transportation Projects
Although OPR provides detailed guidance on the assessment of induced‐growth impacts associated with transportation improvement projects, it leaves the subject of specific VMT mitigation measures ambiguous. Only four strategies are recommended as potential mitigation options:
 Tolling new travel lanes to encourage carpools and fund transit improvements;  Converting existing general‐purpose lanes to HOV or HOT lanes;  Implementing or funding off‐site transportation demand management programs; and  Implementing Intelligent Transportation Systems strategies to improve passenger throughput on existing lanes.

No quantified reduction percentage is allocated to these strategies and currently available data do not offer any substantial evidence that may provide guidance on levels ofsignificance after implementation ofthese strategies. Review ofthe fourrecommended mitigation strategiessuggeststhatOPR is directing strategies away from general‐purpose mixed‐flow lanes on expressways, freeways, and arterial highways. Additionally, the project description and Purpose and Need may conflict since congestion relief measures will conflict with VMT reduction strategies. The lead agency would be subject to an SOC for the capital project VMT impact.

7.3 FUNDING MECHANISMS
The change in methodology used for the assessment of CEQA transportation impacts from LOS to VMT will lead to a shift in and the scale of mitigation efforts from local and project‐specific, to a more regional approach. OPR acknowledges the regional nature of VMT impacts and states that regional VMT reduction programs and fee programs (in‐lieu fees and development impact fees) may be appropriate forms of mitigation. Fee programs are particularly useful to address cumulative impacts.

It is very important for the lead agency to coordinate with MCAG to develop such mitigation programs that may be used to fund new transit service or develop applicable active transportation plans or other regionally scaled VMT mitigation activities. These programs are regional in nature and best suited for administration by a regional agency. Projects may be able to pay into the fee program to offset project VMT impact. Regional agencies may also wish to coordinate with appropriate stakeholders, including participating local jurisdictions, developers, and other interests while conducting nexus studies and checking for rough proportionality and compliance with CEQA.

Most of the VMT mitigations included in Table F are applicable in urban areas. They are less effective in suburban and rural contexts, where traditional transportation demand management strategies are less

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41 feasible. Thus, site‐specific strategies are more suitable in more densely urbanized areas, whereas program‐levelstrategies may be more appropriate forsome projectslocated in suburban or rural areas.

In the latter approach, the cumulative VMT mitigation contributions provided in support of individual developments may be used to fund regional VMT reduction strategies that would not be feasible or cost‐effective at the individual project scale. Apart from fee programs, program‐based mitigation strategies may include VMT mitigation exchanges and/or VMT mitigation banks. The VMT mitigation exchange concept requires a developer to select and implement mitigation project(s) from a predetermined list of projects that would serve to reduce the excess new VMT generated by the proposed project. On the other hand, a mitigation banking program would assign monetary values for VMT reductions that would allow developers to purchase the applicable number of VMT reduction credits. These credits would be used to fund larger, regionally scaled VMT mitigation projects throughout the affected region.

As previously discussed, VMT impacts are regional in scope. Hence, there may at times be mitigation requirements that extend beyond the control of the lead agency, and without the ability of the lead agency to manage these mitigations, the impacts might remain significant and unaddressed.

Additionally, the identification and management of regionally scaled improvements where developers contribute their fair share to mitigate impacts might prove to be difficult. Therefore, the lead agency may choose to work collaboratively with other jurisdictions within the region to ultimately establish VMT mitigation fee programs, mitigation banks, or exchanges to establish a regional mitigation pathway where developers contribute to a regionally administered VMT mitigation funding pool in a manner commensurate to the impact of their individual project. Procedural flow charts for VMT mitigation banks, exchanges, and impact fees are illustrated in Figures 12, 13, and 14, respectively.

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42 Figure 12: Procedural Flow Chart – VMT Bank
Source: VMT Mitigation Through Banks and Exchanges: Understanding New Mitigation Approaches. A White Paper by Fehr & Peers (January 2020).

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43 Figure 13: Procedural Flow Chart – VMT Exchange
Source: VMT Mitigation Through Banks and Exchanges: Understanding New Mitigation Approaches. A White Paper by Fehr & Peers (January 2020).

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44 Figure 14: Procedural Flow Chart – VMT Impact Fee
Source: Understanding New Mitigation Approaches. A White Paper by Fehr & Peers (January 2020).

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No.

CAPCOA
Mitigation
Measure No.

Mitigation Measure Measure Description Locational Context Scale of Application Implementation Requirements Expanded Mitigation Options Formula VMT Reduction 1T‐1 Increase Residential Density
This measure accounts for the vehicle miles traveled (VMT) reduction achieved by a project that is designed with a higher density of dwelling units (DU) compared to the average residential density in the U.S. Increased densities affect the distance people travel and provide greater options for the mode of travel they choose. Increasing residential density results in shorter and fewertrips by single‐occupancy vehicles and thus a reduction in GHG emissions. This measure is best quantified when applied to larger developments and developments where the density is somewhat similar to the surrounding area due to the underlying research being founded in data from the neighborhood level.

Urban, Suburban Project/Site
This measure is most accurately quantified when applied to larger developments and/or developments where the density is somewhat similar to the surrounding neighborhood.

When paired with Measure T‐2, Increase Job Density,
the cumulative densification from these measures can
result in a highly walkable and bikeable area, yielding increased co‐benefits in VMT reductions, improved
public health, and social equity.

Refer to California Air PollutionControl Officers Association (CAPCOA)report Handbook for Analyzing Greenhouse Gas Emission Reductions,Assessing Climate Vulnerabilities, and Advancing Health and Equity (CAPCOA
Manual), Final Draft, December 2021,
page 71.

Up to 30.0 percent project VMTin the study area
2T‐2 Increase Job Density
This measure accounts for the VMT reduction achieved by aproject that is designed with a higher density of jobs compared to the average job density in the U.S. Increased densities affect thedistance people travel and provide greater options for the mode of travel they choose. Increasing job density results in shorter and fewer trips by single‐occupancy vehicles and thus a reduction in GHG emissions.

Urban, suburban Project/Site
This measure is most accurately quantified when applied to larger developments and/or developments where the density is somewhat similar to the surrounding neighborhood.

When paired with Measure T‐1, Increase Residential
Density, the cumulative densification from these
measures can result in a highly walkable and bikeable
area, yielding increased co‐benefits in VMT reductions, improved public health, and social equity.

Refer to CAPCOA Manual, page 74. Up to 30.0 percent project VMT in the study area 3T‐3
Provide Transit‐OrientedDevelopment
This measure would reduce project VMT in the study area relative to the same project sited in a non‐transit‐oriented development (TOD) location. TOD refers to projects built in compact, walkable areas that have easy access to public transit, ideally in a locationwith a mix of uses, including housing, retail offices, andcommunity facilities. Project site residents, employees, andvisitors would have easy access to high‐quality public transit, thereby encouraging transit ridership and reducing the number of single‐occupancy vehicle trips and associated GHG emissions.

Urban, suburban. Rural
only if adjacent tocommuter rail station withconvenient rail service to a major employment center.

Project/Site
To qualify as a TOD, the development must be a residential or office project that is within a 10‐minute walk (0.5 mile) of a high frequency transit station (either rail, or bus rapid transit with headways less than 15 minutes). Ideally, the distance should be no more than 0.25 to 0.3 of a mile but could be up to

0.5 mile if the walking route to station can be accessed by pedestrian‐ friendly routes. Users should confirm “unmitigated” or “baseline” VMT does not already account for reductions from transit proximity.

When building TOD, a best practice is to incorporatebike and pedestrian access into the larger network to increase the likelihood of transit use.

Refer to CAPCOA Manual, page 77. Up to 31.0 percent project VMT in the study area 4T‐4 Integrate Affordable and Below Market Rate Housing This measure requires below market rate (BMR) housing. BMR housing provides greater opportunity for lower income families to live closer to job centers and achieve a jobs/housing match neartransit. It is also an important strategy to address the limitedavailability of affordable housing that might force residents to livefar away from jobs or school, requiring longer commutes. Thequantification method for this measure accounts for VMT reductions achieved for multifamily residential projects that aredeed restricted or otherwise permanently dedicated as affordable housing.

Urban, suburban Project/Site
Multifamily residential units must be permanently dedicated as affordable for lower income families. The California Department of Housing and Community Development (2021) defines lower‐income as 80 percent of areamedian income or below, and affordable housing as costing 30 percent ofgross household income or less.

Pair with Measure T‐1, Increase Residential Density,
and Measure T‐2, Increase Job Density, to achievegreater population and employment diversity.

Refer to CAPCOA Manual, page 81. Up to 28.6 percent project/site multifamily residential VMT 5T‐5 Implement Commute Trip Reduction
Program (Voluntary)
This measure will implement a voluntary commute trip reduction (CTR) program with employers. CTR programs discourage single‐occupancy vehicle trips and encourage alternative modes oftransportation such as carpooling, taking transit, walking, andbiking, thereby reducing VMT and GHG emissions. Voluntaryimplementation elements are described in this measure.

Urban, suburban Project/Site
Voluntary CTR programs must include the following elements to apply the VMT reductions reported in literature.
▪ Employer‐provided services, infrastructure, and incentives for alternative modes such as ridesharing (Measure T‐8), discounted transit (Measure T‐9), bicycling (Measure T‐10), vanpool (Measure T‐11), and guaranteed ride home.▪ Information, coordination, and marketing for said services, infrastructure,and incentives (Measure T‐7).

Other strategies may also be included as part of a
voluntary CTR program, though they are not includedin the VMT reductions reported by literature and thus are not incorporated in the VMT reductions for this
measure. This program typically serves as a
complement to the more effective workplace CTRmeasures such as pricing workplace parking (Measure T‐12) or implementing employee parking “cash‐out”(Measure T‐13).

Refer to CAPCOA Manual, page 84. Up to 4.0 percent project/site employee commute VMT Table F ‐ Vehicle Miles Traveled Mitigation Measures for Land Development Projects P:\MCN2201\VMT Mitigations_MCAG.xlsx\Land Dev Proj (9/22/2022)

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Measure No.

Urban, suburban Project/Site
The mandatory CTR program must include all other elements (i.e., MeasuresT‐7 through T‐11) described for the voluntary program (Measure T‐5) plusinclude mandatory trip reduction requirements (including penalties for non‐ compliance) and regular monitoring and reporting to ensure the calculated VMT reduction matches the observed VMT reduction.

This program typically serves as a complement to the
more effective workplace CTR measures, such aspricing workplace parking (Measure T‐12) or implementing employee parking “cash‐out” (Measure
T‐13).

Refer to CAPCOA Manual, page 87. Up to 26.0 percent project/site employee commute VMT 7T‐7 Implement Commute Trip Reduction Marketing
This measure will implement a marketing strategy to promote the project site employer’s CTR program. Information sharing and marketing promote and educate employees about their travel choices to the employment location beyond driving such as carpooling, taking transit, walking, and biking, thereby reducing VMT and GHG emissions.

Urban, suburban Project/Site
The following features (or similar alternatives) of the marketing strategy are essential for effectiveness.▪ Onsite or online commuter information services.▪ Employee transportation coordinators.▪ Onsite or online transit pass sales.▪ Guaranteed ride home service.

This measure could be packaged with other commute
trip reduction measures (Measures T‐8 through T‐13)as a comprehensive CTR program (Measure T‐5 or T‐6).

Refer to CAPCOA Manual, page 90. Up to 4.0 percent project/site employee commute VMT 8T‐8 Provide Ridesharing Program
This measure will implement a ridesharing program and establish a permanent transportation management association withfunding requirements for employers. Ridesharing encourages carpooled vehicle trips in place of single‐occupied vehicle trips, thereby reducing the number of trips, VMT, and GHG emissions.

Urban, suburban Project/Site
Ridesharing must be promoted through a multifaceted approach. Examples include the following.
▪ Designating a certain percentage of desirable parking spaces for ridesharingvehicles.▪ Designating adequate passenger loading and unloading and waiting areasfor ridesharing vehicles.▪ Providing an app or website for coordinating rides.

When providing a ridesharing program, a best practiceis to establish funding by a non‐revocable funding mechanism for employer‐provided subsidies. Inaddition, encourage use of low‐emission ridesharing vehicles (e.g., shared Uber Green).This measure could be paired with any combination of the other commute trip reduction strategies (Measures
T‐7 through T‐13) for increased reductions.

Refer to CAPCOA Manual, page 93. Up to 8.0 percent project/site employee commute VMT 9T‐9 Implement Subsidized or Discounted
Transit Program
This measure will provide subsidized or discounted, or free transit passes for employees and/or residents. Reducing the out‐of‐ pocket cost for choosing transit improves the competitiveness of transit against driving, increasing the total number of transit trips and decreasing vehicle trips. This decrease in vehicle trips results in reduced VMT and thus a reduction in GHG emissions.

Urban, suburban Project/Site
The project should be accessible either within 1 mile of high‐quality transit service (rail or bus with headways of less than 15 minutes), 0.5 mile of local or less frequent transit service, or along a designated shuttle route providing last‐mile connections to rail service. If a well‐established bikeshare service (Measure T‐22‐A) is available, the site may be located up to 2 miles from a high‐quality transit service.

If more than one transit agency serves the site, subsidies should be provided that can be applied to each of the services available. If subsidies are appliedfor only one service, all variable inputs below should also pertain only to the service that is subsidized.

This measure could be paired with any combination ofthe other commute trip reduction strategies (Measures T‐7 through T‐13) for increased reductions.

Refer to CAPCOA Manual, page 96.

Up to 5.5 percent fromemployee/resident vehiclesaccessing the site 10 T‐10 Provide End‐of‐Trip Bicycle Facilities
This measure will install and maintain end‐of‐trip facilities for employee use. End‐of‐trip facilities include bike parking, bikelockers, showers, and personal lockers. The provision and maintenance of secure bike parking and related facilities encourages commuting by bicycle, thereby reducing VMT and GHG emissions.

Urban, suburban Project/Site End‐of‐trip facilities should be installed at a size proportional to the number of commuting bicyclists and regularly maintained.

Best practice is to include an onsite bicycle repair
station and post signage on or near secure parking and
personal lockers with information about how toreserve or obtain access to these amenities.

This measure could be paired with any combination of
the other commute trip reduction strategies (Measures
T‐7 through T‐13) for increased reductions.

Refer to CAPCOA Manual, page 101. Up to 4.4 percent project/site employee commute VMT 11 T‐11
Provide Employer‐SponsoredVanpool
This measure will implement an employer‐sponsored vanpool service. Vanpooling is a flexible form of public transportation that provides groups of 5 to 15 people with a cost‐effective and convenient rideshare option for commuting. The mode shift from long‐distance, single‐occupied vehicles to shared vehicles reducesoverall commute VMT, thereby reducing GHG emissions.

Urban, suburban, rural Project/Site
Vanpool programs are more appropriate for the building occupant or tenant (i.e., employer) to implement and monitor than the building owner or developer.

When implementing a vanpool service, best practice isto subsidize the cost for employees that have a similar origin and destination and provide priority parking foremployees that vanpool.This measure could be paired with any combination of the other commute trip reduction strategies (Measures
T‐7 through T‐13) for increased reductions.

Refer to CAPCOA Manual, page 105. Up to 20.4 percent project/site employee commute VMT P:\MCN2201\VMT Mitigations_MCAG.xlsx\Land Dev Proj (9/22/2022)

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Urban, suburban Project/Site
Implementation may include the following.
▪ Explicitly charging for employee parking.▪ Implementing above‐market rate pricing. ▪ Validating parking only for invited guests (or not providing parkingvalidation at all).▪ Not providing employee parking and transportation allowances.In addition, this measure should include marketing and education regarding available alternatives to driving.

Best practice is to ensure that other transportationoptions are available, convenient, and havecompetitive travel times (i.e., transit service near the project site, shuttle service, or a complete active
transportation network serving the site andsurrounding community), and that there is not alternative free parking available nearby (such as on‐
street). This measure is substantially less effective inenvironments that do not have other modes available or where unrestricted street parking or other offsiteparking is available nearby and has adequate capacityto accommodate project‐related vehicle parkingdemand.

Refer to CAPCOA Manual, page 110. Up to 20.0 percent project/site employee commute VMT 13 T‐13 Implement Employee Parking Cash‐
Out
This measure will require project employers to offer employee parking cash‐out. Cash‐out is when employers provide employees with a choice of forgoing their current subsidized/free parking for a cash payment equivalent to or greater than the cost of the parking space. This encourages employees to use other modes of travel instead of single occupancy vehicles. This mode shift resultsin people driving less and thereby reduces VMT and GHG emissions.

Urban, suburban Project/Site
To prevent spill‐over parking and continued use of single occupancy vehicles, residential parking in the surrounding area must be permitted, and public on‐ street parking must be market rate.

This measure could be paired with many othercommute trip reduction strategies (Measures T‐7 through T‐11) for increased reductions.

Refer to CAPCOA Manual, page 114. Up to 12.0 percent project/site employee commute VMT 14 T‐14
Provide Electric Vehicle ChargingInfrastructure
Install onsite electric vehicle chargers in an amount beyond what is required by the 2019 California Green Building Standards(CALGreen) at buildings with designated parking areas (e.g., commercial, educational, retail, multifamily). This will enable drivers of plug‐in hybrid electric vehicles (PHEVs) to drive a largershare of miles in electric mode (eVMT), as opposed to gasoline‐ powered mode, thereby displacing GHG emissions from gasoline consumption with a lesser amount of indirect emissions fromelectricity. Most PHEVs owners charge their vehicles at homeovernight. When making trips during the day, the vehicle will switch to gasoline mode if/when it reaches its maximum all‐ electric range.

Urban, suburban, rural Project/Site Parking at the chargers must be limited to electric vehicles.

In addition to increasing the percentage of electricmiles for PHEVs, the increased availability of chargers from implementation of this measure could mitigate
consumer “range anxiety” concerns and increase the
adoption and use of battery electric vehicles (BEVs),
but this potential effect is not included in the
calculations as a conservative assumption. Expanded
mitigation could include quantification of the effect of this measure on BEV use.
‐‐
15 T‐15 Limit Residential Parking Supply
This measure will reduce the total parking supply available at aresidential project or site. Limiting the amount of parking available creates scarcity and adds additional time and inconvenience to trips made by private auto, thus disincentivizingdriving as a mode of travel. Reducing the convenience of driving results in a shift to other modes and decreased VMT and thus areduction in GHG emissions. Evidence of the effects of reducedparking supply is strongest for residential developments.

Urban, suburban Project/Site
This measure is ineffective in locations where unrestricted street parking or other offsite parking is available nearby and has adequate capacity to accommodate project‐related vehicle parking demand.

When limiting parking supply, a best practice is to doso at sites that are located near high quality alternative modes of travel (such as a rail station, frequent busline, or in a higher density area with multiple walkable locations nearby). Limiting parking supply may also
allow for more active uses on any given lot, which may
support Measures T‐1 and T‐2 by allowing for higher
density construction.

Refer to CAPCOA Manual, page 123.

Up to 13.7 percent fromresident vehicles accessing thesite 16 T‐16
Unbundle Residential Parking Costs
from Property Cost
This measure will unbundle, or separate, a residential project’s parking costs from property costs, requiring those who wish to purchase parking spaces to do so at an additional cost. On theassumption that parking costs are passed through to the vehicle owners/drivers utilizing the parking spaces, this measure results in decreased vehicle ownership and, therefore, a reduction inVMT and GHG emissions. Unbundling may not be available to all residential developments, depending on funding sources.

Urban, suburban Project/Site Parking costs must be passed through to the vehicle owners/drivers utilizing the parking spaces for this measure to result in decreased vehicle ownership. Pair with Measure T‐19‐A or T‐19‐B to ensure that residents who eliminate their vehicle and shift to a bicycle can safely access the area’s bikeway network. Refer to CAPCOA Manual, page 127. Up to 15.7 percent project VMT in the study area 17 T‐17 Improve Street Connectivity
This measure accounts for the VMT reduction achieved by a project that is designed with a higher density of vehicle intersections compared to the average intersection density in the U.S. Increased vehicle intersection density is a proxy for street connectivity improvements, which help to facilitate a greaternumber of shorter trips and thus a reduction in GHG emissions.

Urban, suburban Plan/Community
Projects that increase intersection density would be building a new street network in a subdivision or retrofitting an existing street network to improve connectivity (e.g., converting cul‐de‐sacs or dead‐end streets to grid streets).

Pair with Measure T‐18, Provide Pedestrian Network
Improvement, to best support use of the local
pedestrian network.

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This mode shift results in a reduction in VMT and GHG emissions.

Urban, suburban, rural Plan/Community
The GHG reduction of this measure is based on the VMT reduction associated with expansion of sidewalk coverage expansion, which includes not only building of new sidewalks but also improving degraded or substandard sidewalk (e.g., damaged from street tree roots). However, pedestrian network enhancements with non‐quantifiable GHG reductionsare encouraged to be implemented, as discussed under Expanded Mitigation Options.

When improving sidewalks, a best practice is to ensurethey are contiguous and link externally with existing and planned pedestrian facilities. Barriers to
pedestrian access and interconnectivity, such as walls,landscaping buffers, slopes, and unprotected crossings should be minimized. Other best practice featurescould include high‐visibility crosswalks, pedestrianhybrid beacons, and other pedestrian signals, mid‐ block crossing walks, pedestrian refuge islands, speed
tables, bulb‐outs (curb extensions), curb ramps,signage, pavement markings, pedestrian‐onlyconnections and districts, landscaping, and other improvements to pedestrian safety (see Measure T‐35,Provide Traffic Calming Measures).

Refer to CAPCOA Manual, page 134. Up to 6.4 percent from vehicle travel in the plan/community 19 T‐19‐A Construct or Improve Bike Facility
This measure will construct or improve a single bicycle lane facility(only Class I, II, or IV) that connects to a larger existing bikeway network. Providing bicycle infrastructure helps to improve biking conditions within an area. This encourages a mode shift on the roadway parallel to the bicycle facility from vehicles to bicycles,displacing VMT and thus reducing GHG emissions. Whenconstructing or improving a bicycle facility, a best practice is toconsider local or state bike lane width standards. A variation of this measure is provided as T‐19‐B, Construct or Improve BikeBoulevard.

Urban, suburban
Plan/Community. This
measure reduces VMT on
the roadway segmentparallel to the bicyclefacility (i.e., the corridor).An adjustment factor isincluded in the formula to scale the VMTreduction from thecorridor level to theplan/community level.

The bicycle lane facility must be either Class I, II, or IV. Class I bike paths are physically separated from motor vehicle traffic. Class IV bikeways areprotected on‐street bikeways, also called cycle tracks. Class II bike lanes arestriped bicycle lanes that provide exclusive use to bicycles on a roadway.

Implement alongside Measures T‐22‐A, T‐22‐B, and/orT‐22‐C to ensure that micromobility users can ridesafely along bicycle lane facilities and not have to ride along pedestrian infrastructure, which is a risk to
pedestrian safety.

Refer to CAPCOA Manual, page 138. Up to 0.8 percent from vehicles on parallel roadways
20 T‐19‐B Construct or Improve Bike Boulevard
Construct or improve a single bicycle boulevard that connects to a larger existing bikeway network. Bicycle boulevards are adesignation within Class III Bikeway that create safe, low‐stress connections for people biking and walking on streets. This encourages a mode shift from vehicles to bicycles, displacing VMT and thus reducing GHG emissions. A variation of this measure is provided as T‐19‐A, Construct or Improve Bike Facility, which is for Class I, II, or IV bicycle infrastructure.

Urban, suburban
Plan/Community. This
measure reduces VMT on
the roadway segmentparallel to the bicycle
facility (i.e., the corridor).An adjustment factor isincluded in the formula to scale the VMTreduction from thecorridor level to theplan/community level.

The following roadway conditions must be met.
▪ Functional classification: local and collector if there is no more than a single general‐purpose travel lane in each direction.
▪ Design speed: <= 25 miles per hour.▪ Design volume <= 5,000 average daily traffic.▪ Treatments at major intersections: both directions have traffic signals (oran effective control device that prioritizes pedestrian and bicycle access suchas rapid flashing beacons, pedestrian hybrid beacons, high‐intensityactivated crosswalks, TOUCANs), bike route signs, “sharrowed” roadway markings, and pedestrian crosswalks.

Construct boulevards with forced turns for vehicles
every few blocks to minimize through traffic while
ensuring that speed and volume metrics are met.Implement alongside Measures T‐22‐A, T‐22‐B, and/or T‐22‐C to ensure that micromobility users can ridesafely along bicycle lane facilities and not pedestrian infrastructure, which is a risk to pedestrian safety.

Refer to CAPCOA Manual, page 143. Up to 0.2 percent from vehicles on roadways
22 T‐20 Expand Bikeway Network
This measure will increase the length of a city or community bikeway network. A bicycle network is an interconnected system of bike lanes, bike paths, bike routes, and cycle tracks. Providingbicycle infrastructure with markings and signage on appropriatelysized roads with vehicle traffic traveling at safe speeds helps to improve biking conditions (e.g., safety and convenience). In addition, expanded bikeway networks can increase access to andfrom transit hubs, thereby expanding the “catchment area” of the transit stop or station and increasing ridership. This encourages a mode shift from vehicles to bicycles, displacing VMT and thusreducing GHG emissions. When expanding a bicycle network, a best practice is to consider bike lane width standards from local agencies, state agencies, or the National Association of City Transportation Officials’ Urban Bikeway Design Guide.

Urban, suburban Plan/Community The bikeway network must consist of either Class I, II, or IV infrastructure.

As networks expand, ensure safe, secure, and weather‐
protected bicycle parking facilities at origins anddestinations. Also, implement alongside T‐22‐A, T‐22‐ B, and/or T‐22‐C to ensure that micromobility options
can ride safely along bicycle lane facilities and not have to ride along pedestrian infrastructure, which is a risk to pedestrian safety.

Refer to CAPCOA Manual, page 147. Up to 0.5 percent from vehicle travel in the plan/community 23 T‐21‐A Implement Conventional Carshare
Program
This measure will increase carshare access in the user’s community by deploying conventional carshare vehicles.

Carsharing offers people convenient access to a vehicle for personal or commuting purposes. This helps encourage
transportation alternatives and reduces vehicle ownership, thereby avoiding VMT and associated GHG emissions. A variation of this measure, electric carsharing, is described in Measure T‐21‐ B, Implement Electric Carshare Program.

Urban, suburban Plan/Community
The GHG mitigation potential is based, in part, on literature analyzing one‐ way carsharing service with a free‐floating operational model. This measureshould be applied with caution if using a different form of carsharing (e.g., roundtrip, peer‐to‐peer, fractional).

When implementing a carshare program, best practice
is to discount carshare membership and provide
priority parking for carshare vehicles to encourage use of the service.

Refer to CAPCOA Manual, page 151. Up to 0.15 percent from vehicle travel in the plan/community P:\MCN2201\VMT Mitigations_MCAG.xlsx\Land Dev Proj (9/22/2022)

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Measure No.

Mitigation Measure Measure Description Locational Context Scale of Application Implementation Requirements Expanded Mitigation Options Formula VMT Reduction Table F ‐ Vehicle Miles Traveled Mitigation Measures for Land Development Projects 24 T‐21‐B Implement Electric Carshare
Program
This measure will increase carshare access in the user’s community by deploying electric carshare vehicles. Carsharing offers people convenient access to a vehicle for personal or commuting purposes. This helps encourage transportation alternatives and reduces vehicle ownership, thereby avoiding VMT and associated GHG emissions. This also encourages a modeshift from internal combustion engine vehicles to electric vehicles, displacing the emissions‐intensive fossil fuel energy with less emissions‐intensive electricity. Electric carshare vehicles require more staffing support compared to conventional carshareprograms for shuttling electric vehicles to and from charging points. A variation of this measure, conventional carsharing, is described in Measure T‐21‐A, Implement Conventional CarshareProgram.

When implementing a carshare program, best practice
is to discount carshare membership and provide
priority parking for carshare vehicles to encourage use of the service.

Refer to CAPCOA Manual, page 158.

Up to 0.18 percent GHGreduction from vehicle travel in
the plan/community. Pleaserefer to VMT reduction formula on CAPCOA Manual, page 158.
25 T‐22‐A Implement Pedal (Non‐Electric) Bikeshare Program This measure will establish a bikeshare program. Bikeshare programs provide users with on‐demand access to bikes for short‐ term rentals. This encourages a mode shift from vehicles to bicycles, displacing VMT and thus reducing GHG emissions.

Variations of this measure are described in Measure T‐22‐B,Implement Electric Bikeshare Program, and Measure T‐22‐C,Implement Scootershare Program.

Urban, suburban Plan/Community
The GHG mitigation potential is based, in part, on literature analyzing docked (i.e., station‐based) bikeshare programs. This measure should be applied with caution if using dockless (free‐floating) bikeshare.

Best practice is to discount bikeshare membership anddedicate bikeshare parking to encourage use of theservice. Also consider including space on the vehicle to store personal items while traveling, such as a basket.

Refer to CAPCOA Manual, page 160. Up to 0.02 percent from vehicle travel in the plan/community 26 T‐22‐B Implement Electric Bikeshare
Program
This measure will establish an electric bikeshare program. Electricbikeshare programs provide users with on‐demand access to electric pedal assist bikes for short‐term rentals. This encouragesa mode shift from vehicles to electric bicycles, displacing VMT andreducing GHG emissions. Variations of this measure are described in Measure T‐22‐A, Implement Pedal (Non‐Electric) Bikeshare Program, and Measure T‐22‐C, Implement Scootershare Program.

Urban, suburban Plan/Community
The GHG mitigation potential is based, in part, on literature analyzing docked (i.e., station‐based) bikeshare programs. This measure should be appliedwith caution if using dockless (free‐floating) bikeshare.

Best practice is to discount electric bikeshare
membership and dedicate electric bikeshare parking toencourage use of the service. Consider also includingspace on the vehicle to store personal items while traveling, such as a basket.

Refer to CAPCOA Manual, page 164.

Up to 0.06 percent from vehicle
travel in the plan/community.This quantification methodology does not account for the milestraveled from vehicle travel ofprogram employees picking up and dropping off bikes.
27 T‐22‐C Implement Scootershare Program
This measure will establish a scootershare program. Scootershareprograms provide users with on‐demand access to electric scooters for short‐term rentals. This encourages a mode shift from vehicles to scooters, displacing VMT and thus reducing GHGemissions. Variations of this measure are described in Measure T‐22‐A, Implement Pedal (Non‐Electric) Bikeshare Program, andMeasure T‐22‐B, Implement Electric Bikeshare Program.

Urban, suburban Plan/Community
The GHG mitigation potential is based, in part, on literature analyzing docked (i.e., station‐based) bikeshare programs. This measure should be appliedwith caution given the likely higher popularity of scootershare compared tobikeshare.

Best practice is to discount scootershare membershipand dedicate scootershare parking to encourage use ofthe service. Consider also including space on the vehicle to store personal items while traveling, such as a basket.

Refer to CAPCOA Manual, page 168.

Up to 0.07 percent from vehicletravel in the plan/community.This quantification methodology does not account for the milestraveled from vehicle travel ofprogram employees picking up and dropping off scooters.
28 T‐23
Provide Community‐Based Travel
Planning
This measure will target residences in the plan/community with community‐based travel planning (CBTP). CBTP is a residential‐based approach to outreach that provides households with customized information, incentives, and support to encourage theuse of transportation alternatives in place of single occupancyvehicles, thereby reducing household VMT and associated GHG emissions.

Urban, suburban Plan/Community
CBTP involves teams of trained travel advisors visiting all households within a targeted geographic area, having tailored conversations about residents’travel needs, and educating residents about the various transportation options available to them. Due to the personalized outreach method,communities are typically targeted in phases.

Pair with any of the Measures from T‐17 through T‐22‐
C to ensure that residents that are targeted by CBTP
who want to use alternative transportation have theinfrastructure and technology to do so.

Refer to CAPCOA Manual, page 172. Up to 2.3 percent from vehicle travel in the plan/community 29 T‐24 Implement Market Price Public Parking (On‐Street) This measure will price all on‐street parking in a given community, with a focus on parking near central business districts, employment centers, and retail centers. Increasing the cost of parking increases the total cost of driving to a location, incentivizing shifts to other modes and thus decreasing total VMT to and from the priced areas. This VMT reduction results in a corresponding reduction in GHG emissions.

Urban, suburban Plan/Community
When pricing on‐street parking, best practice is to allow for dynamic adjustment of prices to ensure approximately 85 percent occupancy, whichhelps prevent induced VMT due to circling behaviors as individuals search for a vacant parking space. In addition, this method should primarily beimplemented in areas with available alternatives to driving, such as transitavailability within 0.5. mile or areas of high residential density nearby (allowing for increased walking/biking). If the measure is implemented in a small area, residential parking permit programs should be considered to prevent parking intrusion on nearby streets in residential areas without priced parking.

Pricing on‐street parking also helps support individual projects with priced onsite parking by removing
potential alternative parking locations.

Refer to CAPCOA Manual, page 175. Up to 30.0 percent from vehicle travel in the plan/community P:\MCN2201\VMT Mitigations_MCAG.xlsx\Land Dev Proj (9/22/2022)

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Urban, suburban Plan/Community
There are two primary means of expanding the transit network: by increasing the frequency of service, thereby reducing average wait times and increasing convenience, or by extending service to cover new areas and times.

This measure is focused on providing additional transit network coverage, with no changes to transitfrequency. This measure can be paired with Measure T‐26, Increase Transit Service Frequency, which is focused on increasing transit service frequency, for
increased reductions.

Refer to CAPCOA Manual, page 179. Up to 4.6 percent from vehicle travel in the plan/community 31 T‐26 Increase Transit Service Frequency
This measure will increase transit frequency on one or more transit lines serving the plan/community. Increased transit frequency reduces waiting and overall travel times, which improves the user experience and increases the attractiveness oftransit service. This results in a mode shift from single occupancy vehicles to transit, which reduces VMT and associated GHG emissions.

Urban, suburban Plan/Community Refer to measure description.

This measure is focused on providing increased transit
frequency, with no changes to transit network
coverage. This measure can be paired with Measure T‐25, Extend Transit Network Coverage or Hours, which is focused on increasing transit network coverage, for
increased reductions.

Refer to CAPCOA Manual, page 185.

Up to 11.3 percent GHGreduction from vehicle travel inthe plan/community. Pleaserefer to VMT reduction formulaon CAPCOA Manual, page 185. 32 T‐27 Implement Transit‐Supportive Roadway Treatments This measure will implement transit‐supportive treatments on the transit routes serving the plan/community. Transit‐supportive treatments incorporate a mix of roadway infrastructure
improvements and/or traffic signal modifications to improve transit travel times and reliability. This results in a mode shiftfrom single occupancy vehicles to transit, which reduces VMT and the associated GHG emissions.

Urban, suburban Plan/Community Treatments can include transit signal priority, bus‐only signal phases, queue jumps, curb extensions to speed passenger loading, and dedicated bus lanes. This measure could be paired with other Transit subsector strategies (Measure T‐25 and Measure T‐29) for increased reductions. Refer to CAPCOA Manual, page 189. Up to 0.6 percent from vehicle travel in the plan/community 33 T‐28 Provide Bus Rapid Transit
This measure will convert an existing bus route to a bus rapid transit (BRT) system. BRT includes the following additional components, compared to traditional bus service: exclusive right‐ of‐way (e.g., busways, queue jumping lanes) at congested intersections, increased limited‐stop service (e.g., express service), intelligent transportation technology (e.g., transit signal priority, automatic vehicle location systems), advanced technology vehicles (e.g., articulated buses, low‐floor buses), enhanced station design, efficient fare‐payment smart cards or smartphone apps, branding of the system, and use of vehicleguidance systems. BRT can increase the transit mode share in a community due to improved travel times, service frequencies, and the unique components of the BRT system. This mode shift reduces VMT and the associated GHG emissions.

Urban, suburban Plan/Community
The measure quantification methodology accounts for the increase in ridership from (1) improved travel times from transit signal prioritization, (2) increased service frequency, and (3) the unique ridership increase associatedwith a full‐featured BRT service operating on a fully segregated running way with specialized (or stylized) vehicles, attractive stations, and efficient fare collection practices. To take credit for the estimated emissions reduction, theuser should implement, at minimum, these components.

This measure could be paired with Measure T‐25,Extend Transit Network Coverage or Hours, and Measure T‐29, Reduce Transit Fares, for increasedreductions.

Refer to CAPCOA Manual, page 193.

Up to 13.8 percent from vehicletravel in the plan/community.Please refer to VMT reductionformula on CAPCOA Manual, page 195.
34 T‐29 Reduce Transit Fares
This measure will reduce transit fares on the transit lines serving the plan/community. A reduction in transit fares creates incentives to shift travel to transit from single‐occupancy vehicles and other traveling modes, which reduces VMT and associated GHG emissions. This measure differs from Measure T‐8,
Implement Subsidized or Discounted Transit Program, which canbe offered through employer‐based benefits programs in which the employer fully or partially pays the employee’s cost of transit.

Urban, suburban Plan/Community Transit fare reductions can be implemented systemwide or in specific fare‐ free or reduced‐fare zones.

This measure could be paired with other Transit
subsector strategies (Measure T‐25, Extend Transit
Network Coverage or Hours, and Measure T‐26,Increase Transit Service Frequency) for increased reductions.

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Mitigation
Measure No.

Mitigation Measure Measure Description Locational Context Scale of Application Implementation Requirements Expanded Mitigation Options Formula VMT Reduction Table F ‐ Vehicle Miles Traveled Mitigation Measures for Land Development Projects 35 T‐30 Use Cleaner‐Fuel Vehicles
This measure requires use of cleaner‐fuel vehicles in lieu of similarvehicles powered by gasoline or diesel fuel. Cleaner‐fuel vehiclesaddressed in this measure include electric vehicles, natural gasand propane vehicles, and vehicles powered by biofuels such as composite diesel (blend of renewable diesel, biodiesel, and conventional fossil diesel), ethanol, and renewable natural gas.The full GHG emissions impact of cleaner fuels depends on theemissions from the vehicle’s tailpipe as well as the emissionsassociated with production of the fuel (sometimes termed “upstream” emissions). For example, tailpipe GHG emissions fromrenewable natural gas are identical to tailpipe GHG emissions from conventional natural gas; the GHG benefits of renewable natural gas come from the fact that it is produced from biomass.

Similarly, BEVs have zero tailpipe emissions, but properlyaccounting for their GHG impacts requires quantifying the emissions associated with the electricity generation needed to charge the vehicle’s batteries.

Not‐applicable Project/Site or Plan/Community ‐ If using electric vehicles, pair with Measure T‐14 to ensure that electric vehicles have sufficient access to charging infrastructure. ‐‐ 36 T‐31‐A
Locate Project in Area with High
Destination Accessibility
The measure requires development in an area with highaccessibility to destinations. Destination accessibility is measured in terms of the number of jobs or other attractions (e.g., schools,supermarkets, and health care services) that are reachable withina given travel time or travel distance, and tends to be highest atcentral locations and lowest at peripheral ones. Whendestinations are nearby, the travel time between them is less, thus increasing the potential for people to walk and bike to those destinations and, therefore, reducing the VMT and associatedGHG emissions. As an implementation consideration, projects should consider accessibility by people of all functional abilities and incorporate design principles such as Universal Design.

Urban, suburban Project/Site ‐ This is a variation of measure T‐31‐B. ‐‐ 37 T‐31‐B Improve Destination Accessibility in Undeserved Areas This measure accounts for the VMT reduction that would be achieved by constructing job centers or other attractions (e.g.,schools, supermarkets, and health care services) for residents inunderserved areas (e.g., food deserts). When destinations are nearby, the travel time between them is less, thus increasing the potential for people to walk and bike to those destinations,reducing VMT and associated GHG emissions. As animplementation consideration, projects should consider accessibility by people of all functional abilities and incorporate design principles such as Universal Design.

Urban, suburban Plan/Community ‐ This is a variation of measure T‐31‐A. ‐‐ 38 T‐32
Orient Project Toward Transit,Bicycle, or Pedestrian Facility This measure requires projects to minimize setback distance between the project and planned or existing transit, bicycle, or pedestrian corridors. A project that is designed around an existingor planned transit, bicycle, or pedestrian corridor encourages sustainable mode use. As an implementation consideration, projects should consider accessibility by people of all functionalabilities and incorporate design principles such as Universal Design.

Urban, suburban, rural Project/Site ‐‐ ‐ ‐
39 T‐33
Locate Project near Bike Path/BikeLane
This measure requires projects to be located within 0.5‐mile bicycling distance to an existing Class I or IV path or Class II bikelane. A project that is designed around an existing or plannedbicycle facility encourages sustainable mode use. The projectdesign should include a comparable network that connects the project uses to the existing off‐site facilities that connect towork/retail destinations. As an implementation consideration, projects should provide sufficient and convenient bicycle parkingand long‐term storage, ideally near the bike lane itself, forresidents, employees, and visitors, and a bicycle repair station with tools and equipment.

Urban, suburban Project/Site ‐ This measure can be implemented with Measure T‐9. ‐‐ P:\MCN2201\VMT Mitigations_MCAG.xlsx\Land Dev Proj (9/22/2022)

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No.

CAPCOA
Mitigation
Measure No.

Mitigation Measure Measure Description Locational Context Scale of Application Implementation Requirements Expanded Mitigation Options Formula VMT Reduction Table F ‐ Vehicle Miles Traveled Mitigation Measures for Land Development Projects 40 T‐34 Provide Bike Parking
This measure requires projects provide short‐term and long‐term bicycle parking facilities to meet peak season maximum demand.

Parking can be provided in designated areas or added withinrights‐of‐way, including by replacing parking spaces with bikeparking corrals. Ensure that bike parking can be accessed by all, not just project employees or residents.

Urban, suburban, rural Project/Site or Plan/Community ‐‐ ‐ ‐ 41 T‐35 Provide Traffic Calming Measures
This measure requires projects to include pedestrian/bicycle safety and traffic calming measures above jurisdictionalrequirements. Roadways should also be designed to reduce motor vehicle speeds and encourage pedestrian and bicycle trips with traffic calming features. Traffic calming features may include marked crosswalks, count‐down signal timers, curb extensions,speed tables, raised crosswalks, raised intersections, median islands, tight corner radii, roundabouts or mini‐circles, on‐street parking, planter strips with street trees, chicanes/chokers, andothers. Providing traffic calming measures encourages people towalk or bike instead of using a vehicle. This mode shift will result in a decrease in vehicle miles traveled. Traffic calming alsopromotes active transportation, which improves physical health.

Urban, suburban, rural Plan/Community ‐‐ ‐ ‐
42 T‐36 Create Urban Non‐Motorized Zones
The measure requires projects to convert a percentage of itsroadway miles to transit malls, linear parks, or other non‐ motorized zones. These features encourage non‐motorized travel and thus a reduction in vehicle miles traveled. This measure is only applicable to projects located in urban environments.Consider access issues for paratransit users and those with mobility impairments.

Urban Plan/Community ‐‐ ‐ ‐
43 T‐37 Dedicate Land for Bike Trails
This measure requires projects to provide for, contribute to, or dedicate land for the provision of off‐site bicycle trails linking theproject to designated bicycle commuting routes in accordancewith an adopted citywide or countywide bikeway plan. Existing desire paths can make good locations, as it represents a community‐identified transportation need.

Urban, suburban, rural Plan/Community ‐‐ ‐ ‐
44 T‐38
Provide First and Last Mile TNCIncentives
This measure requires a first‐last mile partnership between a municipality/transit agency and a transportation networkcompany (TNC) for subsidized, shared TNC rides to or from thelocal transit station within a specific geographic area. Thismeasure encourages a shift to transit mode for longer trips.

Consider providing inclusive mechanisms so people without bank accounts, credit cards, or smart phones can access the incentives.

Urban, suburban, rural(only if the project isadjacent to a commuter railstation with convenient rail service to a majoremployment center)
Plan/Community ‐‐ ‐ ‐
45 T‐39 Implement Preferential Parking
Permit Program
This measure requires projects provide preferential parking in terms of free or reduced parking fees, priority parking, orreserved parking in convenient locations (such as near publictransportation or building entrances) for commuters who carpool, vanpool, ride‐share or use sustainably fueled vehicles. Projects should also provide wide parking spaces to accommodate vanpool vehicles. Commercial preferential parking can accommodate workers who work non‐standard hours by providing opportunities to participate. Residential preferential parking can consider anequitable distribution of permits, giving priority to owners of sustainably fueled vehicles.

Urban, suburban Project/Site ‐‐ ‐ ‐
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No.

CAPCOA
Mitigation
Measure No.

Mitigation Measure Measure Description Locational Context Scale of Application Implementation Requirements Expanded Mitigation Options Formula VMT Reduction Table F ‐ Vehicle Miles Traveled Mitigation Measures for Land Development Projects 46 T‐40 Implement School Bus Program
This measure will provide school bus service transporting students to a school project. A school bus service can reduce the number of private vehicle trips to drop‐off or pick‐up students, therebyreducing VMT and associated GHG emissions, as well as onsite airpollution emissions, especially if the bus is zero emissions. Bestpractices include concentrating service for students who live further away from schools, providing service both before and after school, and encouraging parents to utilize the service. This measure is more effective at schools that draw students from a larger enrollment area, such as high schools or private schools.

Urban, suburban, rural Project/Site ‐‐ ‐ ‐
47 T‐41 Implement a School Pool Program
This measure requires projects create a ridesharing program forschool children. Most school districts provide bussing services topublic schools only. School pool helps match parents to transport students to private schools, or to schools where students cannot walk or bike but do not meet the requirements for bussing. A school pool program can help reduce onsite air pollutant emissions at the school by reducing private vehicle trips,especially if the pool vehicle is zero emissions.

Urban, suburban, rural Project/Site ‐‐ ‐ ‐
48 T‐42 Implement Telecommute and/or Alternative Work Schedule Program This measure requires projects to permit employee
telecommuting and/or alternative work schedules and monitor employee involvement to ensure forecasted participationmatches observed participation. While this measure certainly reduces commute‐related VMT, recent research has shown that total VMT from telecommuters can exceed VMT from non‐telecommuters. In addition, telecommuting affects commercial and residential electricity use, complicating the calculation of the net effect and attribution of emissions. More specifically, an office with fewer employees could result in a decrease in the project’s energy used to operate equipment and provide space heating andair conditioning. Conversely, an increase in telecommuters usingtheir private homes as workspaces could result in a residential increase in energy for those same end uses and appliances. While this measure is currently not quantified and, according to some studies, could result in total VMT increases and other disbenefits,it is recommended that users review the most recent literature at the time of their project initiation to see if new findings more conclusively support a quantifiable emissions reduction.

Urban, suburban, rural Project/Site ‐‐ ‐ ‐
49 T‐43
Provide Real‐Time TransitInformation
This measure requires projects provide real‐time bus/train/ferryarrival time, travel time, alternative routings, or other transitinformation via electronic message signs, dedicated monitor or interactive electronic displays, websites, or mobile apps. This makes transit service more convenient and may result in a mode shift from auto to transit, which reduces VMT.

Urban, suburban, rural Plan/Community ‐‐ ‐ ‐
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No.

CAPCOA
Mitigation
Measure No.

The shuttles will provide service to and from commercial centers to nearby transit centers to help with first and last mile connectivity, thereby incentivizing a shift from private vehicles to transit, reducing associated GHG emissions. Electric shuttle vehicles provide a marginally more effective reduction to GHG emissions compared to gas‐ or diesel‐fueled shuttles due to their use of less emissions‐intensive electric power. Shuttles that serveonly the project residents and/or employees may be seen as increasing gentrification and exclusionary. Consider allowing all people to use the shuttle, regardless of status. Note that this measure can also be implemented at the Project/Site scale by alarge employer as part of a Trip Reduction Program.

Urban, suburban Project/Site ‐‐ ‐ ‐
51 T‐45 Provide On‐Demand Microtransit
This measure will provide small‐scale, on‐demand public transit services that can offer fixed routes and schedules or flexible routes and on‐demand scheduling (e.g., Metro Micro) through coordination with the local transit operator or private contractor.

Microtransit aims to offer shorter wait times and improved reliability compared to the bus and rail system to further incentivize alternative transportation modes that are less emissions‐intensive than private vehicle trips. On‐demand ridescan be booked using smartphone applications or call centers.

Note that this measure may also be applicable at the Project/Sitescale for a large employer (e.g., Google’s Via2G pilot) as part of a Trip Reduction Program.

Urban, suburban Project/Site or Plan/Community ‐‐ ‐ ‐
52 T‐46 Improve Transit Access, Safety, and Comfort
This measure requires projects improve transit access and safety through sidewalk/crosswalk safety enhancements, bus shelter improvements, improved lighting, and other features. Work withthe community to determine barriers to use, most desired improvements, and other access challenges.

Urban, suburban, rural
(only if the project isadjacent to a commuter railstation with convenient rail service to a majoremployment center, or if
there is available transitand the project is close to
jobs/services)
Plan/Community ‐‐ ‐ ‐
52 T‐47 Provide Bike Parking Near Transit
This measure requires the project to provide short‐term and long‐term bicycle parking near rail stations, transit stops, and freewayaccess points where there are commuter or rapid bus lines.

Include locations for shared micromobility devices as well ashigher‐security parking for personal bicycles.

Urban, suburban Plan/Community ‐‐ ‐ ‐
53 T‐48 Implement Area or Cordon Pricing
This measure requires projects implement a cordon pricingscheme. The pricing scheme will set a cordon (boundary) around a specified area to charge a toll to enter the area by vehicle. The cordon location is usually the boundary of a central businessdistrict or urban center but could also apply to substantial development projects with limited points of access. The toll price can be based on a fixed schedule or be dynamic, responding to real‐time congestion levels. It is critical to have an existing, highquality transit infrastructure for the implementation of thisstrategy to reach a significant level of effectiveness. The pricing signals will only cause mode shifts if alternative modes of travel are available and reliable. This measure should provide an exception for low‐income residents or workers within the pricing zone.

Urban Plan/Community ‐‐ ‐ ‐
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No.

CAPCOA
Mitigation
Measure No.

Urban, suburban, rural Plan/Community ‐‐ ‐ ‐
55 T‐50
Required Project Contributions toTransportation InfrastructureImprovement This measure requires projects contribute to traffic‐flowimprovements or other multi‐modal infrastructure projects that reduce emissions and are not considered as substantially growthinducing. The local transportation agency should be consulted for specific needs. Larger projects may be required to contribute a proportionate share to the development and/or continuation of a regional transit system. Contributions may consist of dedicated right‐of‐way, capital improvements, or easements. Ensure the jurisdictional fee system does not disadvantage infill projects over greenfield projects.

Urban, suburban, rural Plan/Community ‐‐ ‐ ‐
56 T‐51 Install Park‐and‐Ride Lots
This measure requires projects install park‐and‐ride lots neartransit stops and high occupancy vehicle lanes. Park‐and‐ride lots also facilitate car‐ and vanpooling. Parking lots can alsoincorporate cool pavements, tree canopy, or solar photovoltaicshade canopies to reduce the urban heat island effect as well asevaporative emissions from parked vehicles and dedicatedelectric vehicle parking spots and/or charging infrastructure.

Suburban, rural Plan/Community ‐‐ ‐ ‐
57 T‐52 Designate Zero Emissions Delivery
Zones
This measure requires the municipality to designate certain curbside locations as commercial loading zones exclusivelyavailable for zero‐emission commercial delivery vehicles. Doing soreplaces tailpipe diesel emissions from last‐mile delivery vehiclesas well as heavy duty drayage trucks moving goods with lessemissions‐intensive electric vehicles and potentially micromobilityfor food and parcel delivery. Locations should be prioritized based on land use density and existing exposure from air pollution.

Urban Plan/Community ‐‐ ‐ ‐
58 T‐53 Electrify Loading Docks
This measure will require that Transport Refrigeration Units andauxiliary power units (APUs) be plugged into the electric grid atthe loading dock instead of running on diesel. The indirect GHG emission from electricity generation can partially offset the emissions reduction from fuel reductions. Electrifying loading docks can reduce exposure to air pollutants for workers and drivers.

Urban, suburban, rural Project/Site ‐‐ ‐ ‐
59 T‐54
Install Hydrogen Fueling
Infrastructure
The measure requires projects to implement accessible hydrogenfuel cell fueling infrastructure. Drivers of fuel cell electric vehicles (FCEV), from individual passenger vehicles to haul truck fleets, will be able to refuel using this infrastructure. The expansion of hydrogen fueling locations indirectly supports the uptake of FCEV in place of the typical internal combustion engine vehicle fueledby carbon‐emitting gasoline and diesel. ‐
Project/Site orPlan/Community
‐‐ ‐ ‐
‐
Source: Handbook for Analyzing Greenhouse Gas Emission Reductions, Assessing Climate Vulnerabilities, and Advancing Health and Equity, Final Draft, by the California Air Pollution Control Officers Association, December 2021.

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CITY COUNCIL

AGENDA REPORT

MEETING
DATE:

July 10, 2023
TO: Mayor and City Council
FROM: Greg Thompson, Deputy City Manager/Community Development Director

PREPARED
BY:

Julia Coronado, Project Accountant
SUBJECT: Confirming the Engineer’s Reports and Ordering the Annual Levy for the Lighting and Drainage and Landscape Assessment
Maintenance Districts for Fiscal Year 2023/24 (Deputy City Manager/Community Development Director Thompson)

RECOMMENDED COUNCIL ACTION
Open the public hearing and take any testimony given;
Close the public hearing and consider comments from the public; and, Adopt Resolution No. 3417-23 Confirming The Engineer’s Reports and Ordering the Continued Maintenance of the City of Atwater Lighting and Drainage and Landscape Assessment Maintenance Districts and Levy of Assessments for Fiscal Year 2023/24.

I. BACKGROUND/ANALYSIS:

The City of Atwater currently operates various maintenance districts within its jurisdiction. These districts provide for the ongoing care, operations and maintenance of storm drainage facilities, street lighting and landscaping improvements through assessments paid primarily by the property owners who are direct beneficiaries of the specific services provided.

As in the past, the Engineer’s Reports show the maximum assessment amount that can be levied to the parcels of each District. The annual maximum assessment rates of a portion of the Districts can be increased annually in order to off-set inflation. The actual assessment that is being recommended is the amount needed to provide the services required to maintain the improvements in the Districts, including administration costs and to fund capital improvements that may be required. None of the proposed assessment rates exceed the maximum rate allowed.

CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Tyler Button
John Cale Brian Raymond

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Agenda Report - Page 2

1. ANALYSIS:

The City is required to perform specific steps necessary to collect the annual levy for the various maintenance districts for the next fiscal year. As part of that process the City is required to generate and finalize Engineer’s Reports for the Lighting and Drainage Districts and Landscape Maintenance Districts. After the City has declared its intent to levy assessments, a public hearing is held where all interested persons are afforded the opportunity to provide comments to the proposed assessments. Upon conclusion of the public hearing, Council may adopt the resolution approving the Engineer’s Reports and setting the annual levy of assessments for fiscal year 2023/2024. This is the final step of the City Council in that process.

Pursuant to Proposition 218, The Right to Vote on Taxes Act, new or increased assessments must be approved by a balloting (vote) of the owners of the property to be assessed. Since the assessment rates are not to be increased by any amount other than an approved CPI increase, there is no balloting or property owner vote to be considered in approving this year’s assessments.

A comparison chart showing the changes from the previous year’s assessment rates can be found within each Engineer’s Report. Refer to Pages 34 and 35 for the Lighting and Drainage Districts and Page 33 for the Landscape Maintenance Districts for this information.

The assessments must be filed with the County Assessor by August 12th. The City Council may order changes to the proposed rates shown in the Engineer's Reports and adopt the resolution approving the Engineer’s Report(s) either as presented or as amended. The resolution before the Council, if ordered, allows for changes to the proposed rates shown in the Engineer’s Report without the need for further Council action. Upon approval of the resolution, any such changes so ordered shall be reflected in the levy of assessments
II. FISCAL IMPACTS:

Collection of special assessments will result in restricted revenue to specifically fund maintenance and administrative costs for these benefited districts.

III. LEGAL REVIEW:

This item has been reviewed by the City Attorney’s Office.

IV. EXISTING POLICY:

This item is consistent with goal numbers one (1) and two (2) of the City's Strategic Plan: to ensure the City's continued financial stability and to improve public safety, respectively.

V. ALTERNATIVES:

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Agenda Report - Page 3

Should the City Council elect not to take action, services in these districts must be eliminated or funded from the General Fund. Each property owner within their respective district pays for the services through an assessment placed onto the County tax roll. Without this revenue, the General Fund would be required to fund the work, if the work were to be completed.

VI. INTERDEPARTMENTAL COORDINATION:

This item has been reviewed by all departments.

VII. PUBLIC PARTICIPATION:

The public will have an opportunity to provide comments on this item prior to City Council action.

VIII. ENVIRONMENTAL REVIEW:

This item, and the maintenance contemplated by this action are all located within existing facilities of approved projects throughout the City. As they represent existing IX. STEPS FOLLOWING APPROVAL:

Upon adoption of the resolution, Willdan submits Levy to County.

Submitted by:

Greg Thompson, Deputy City Manager/Community Development Director Approved by:

Lori Waterman, City Manager
Attachments:

1. 23-24 (Draft) Reso No.3417-23 Atwater (7-10-23 PH) Ordering Levy to City 6-16- 23 2. 23-24 Atwater LD Engineers Report (IM) (Rev2 7-10 PH) to City 6-16-23

3. 23-24 Atwater LMD Engineers Report (IM) (Rev2 7-10 PH) to City 6-16-23

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Resolution No. XXXX-XX Page 1

CITY COUNCIL
OF THE

CITY OF ATWATER

RESOLUTION NO. 3417-23

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF ATWATER CONFIRMING THE ENGINEER'S

REPORTS AND ORDERING THE CONTINUED

MAINTENANCE OF THE CITY OF ATWATER LIGHTING

AND DRAINAGE AND LANDSCAPE MAINTENANCE

ASSESSMENT DISTRICTS AND LEVY OF
ASSESSMENTS FOR FISCAL YEAR 2023-24
WHEREAS, a Notice of Public Hearing was duly and legally published in the time, form and manner as required by law for the 2023-24 levy of assessments under the Benefit Assessment Act of 1982 for the City of Atwater’s (the “City”) Lighting and Drainage Maintenance Assessment Districts; and
WHEREAS, a Notice of Public Hearing was duly and legally published in the time, form and manner as required by law for the 2023-24 levy of assessments under the Landscaping and Lighting Act of 1972 for the City’s Landscape Maintenance Assessment Districts; and
WHEREAS, the City Council of the City of Atwater (the “City Counsel”) did on the 26th day of June, 2023, adopt its Resolution to initiate proceedings to levy and collect assessments against the parcels within the City’s Landscape Maintenance Assessment Districts for Fiscal Year 2023-24 to pay for the costs of operations and maintenance therein; and
WHEREAS, The City Council previously ordered the Willdan Financial Services (the City’s “Assessment Engineer”) to prepare the Engineer’s Reports showing the detailed work, boundaries of the City’s Lighting and Drainage Maintenance Assessment Districts and Landscape Maintenance Assessment Districts (the “District” or “Districts”) together with the maximum and proposed assessments for Fiscal Year 2023-24 and to file the Engineer’s Reports with the City Clerk; and
WHEREAS, The City Council previously approved each Engineer's Report on a preliminary basis and that each Engineer's Report, unless amended, shall be used for all

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Resolution No. 3417-23 Page 2
subsequent proceedings related to the levy of assessments to the Districts for Fiscal Year 2023-24; and
WHEREAS, each Engineer's Report provides the fiscal year 2023-24 maximum assessment rates of each District, including those Districts with approved annual inflators to the maximum rates, and in such cases, the Engineer's Reports provide the applicable annual increase to each maximum assessment rate; and
WHEREAS, Proposition 218, the “Right to Vote On Taxes Act” does require that if an assessment rate is to be increased above a previously approved annual rate, a notice of the proposed assessment along with a ballot shall be mailed to each owner of identified parcels within the District, and that the agency shall conduct a public hearing not less than 45 days after the mailing of said notice; and
WHEREAS, the maximum assessment rates for fiscal year 2023-24 are not proposed to be increased above the approved rates after applying the duly approved annual inflator increases for those Districts with approved annual inflators; and WHEREAS, mailed notices and Assessment Ballots are not required if assessments are not increased above the approved maximum assessment rates, including any increases due to a previously approved annual inflator; and
WHEREAS, said City Council having duly received and considered evidence, oral and documentary, concerning the jurisdictional facts in the proceedings, concerning the necessity for the contemplated work and the benefits to be derived therefrom and the proposed assessments, and said City Council having confirmed its jurisdiction to order the proposed work.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Atwater does hereby resolve, order, and determine as follows:

Section 1: That the above recitals are true and correct; and Section 2: Following notices duly given, the City Council has held a full and fair Public Hearing regarding the Districts, the levy and collection of assessments, the Engineer’s Reports prepared in connection therewith, and considered all oral and written statements, protests and communications made or filed by interested persons regarding these matters; and
Section 3: That the Engineer’s Reports prepared by the City’s Assessment Engineer, as described in the previously adopted Resolutions, are hereby ordered finally approved with ordered changes, if any; and
Section 4: That the methods of assessment described within each Engineer's Report are hereby approved; and
Section 5: That the public interest and convenience requires the continuation of assessment procedures for the Districts, and the City Council hereby orders that the work

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Resolution No. 3417-23 Page 3
and assessments, as set forth and described in the Engineer’s Reports and previously adopted Resolution, be done and made; and
Section 6: The City Council does hereby approve the annual levy within the Lighting and Drainage Maintenance Districts and Landscape Maintenance Districts listed below, as fully described in the Engineer’s Reports, as amended, for the fiscal year commencing July 1, 2023.

Lighting and Drainage Maintenance Districts:

Northwood Village; Orchard Park; Wildwood Estates;
Woodview Garland; Shaffer Lakes West; Woodhaven; Sierra Park 2; Shaffer Lakes East; Price Annexation; Sandlewood Square; Pajaro Dunes; Redwood Estates; Cottage Gardens; Airport Business Park; Silva Ranch; Mello Ranch 1; Mello Ranch 2; Camellia Estates; Juniper Meadows; Camellia
Meadows; Stone Creek; America West Business Park; Bell
Crossing; Atwater South; Beluga Court; Meadow View
Estates; Aspenwood; Applegate Ranch; The Reserve;
Juniper Meadows II and Simon.

Landscape Maintenance Districts:

Price Annexation; Sandlewood Square; Pajaro Dunes;
Redwood Estates; Cottage Gardens; Silva Ranch; Mello
Ranch 1; Mello Ranch 2; Juniper Meadows; Camellia
Meadows; Stone Creek; America West Business Park; Bell
Crossing; Atwater South; Meadow View Estates; Aspenwood; Applegate Ranch, the Reserve and Simon.

Section 7: The City Council hereby authorizes and directs Willdan Financial Services to submit the levy of fiscal year 2023-24 special assessments and required forms on to the County Auditor on behalf of the City. The City Clerk is directed to deliver a certified and attested copy of this adopted Resolution to Willdan Financial Services within seven days following its adoption via e-mail to [email protected].

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Resolution No. 3417-23 Page 4
The foregoing resolution is hereby adopted this 10th day of July, 2023.

AYES:

NOES:

ABSENT:

APPROVED:
_____________________________

MIKE NELSON, MAYOR
ATTEST:
_______________________________

KORY BILLINGS, CITY CLERK

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City of Atwater

Lighting and Drainage
Maintenance Districts

CONSOLIDATED ENGINEER’S REPORT
FISCAL YEAR 2023/24

Intent Meeting: June 26, 2023
Public Hearing: July 10, 2023

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

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CONSOLIDATED ENGINEER'S REPORT AFFIDAVIT
Establishment of Annual Assessments for the:

Lighting and Drainage Maintenance Districts
City of Atwater
Merced County, State of California
This Report identifies the parcels within the Districts as they existed at the time of the passage of the Resolution of Intention and includes the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2023/2024.

Reference is hereby made to the Merced County Assessor's maps for a detailed description of the lines and dimensions of parcels within the Districts. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this _____ day of _________, 2023
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Atwater
By: ________________________________
Mickey Ashley
Senior Project Analyst
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888
Mickey Ashley

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TABLE OF CONTENTS
I. OVERVIEW .......................................................................................................... 1 A. INTRODUCTION.................................................................................................. 1 B. FUNDING AUTHORIZED BY THE 1982 ACT...................................................... 3 C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT .......................................... 3 II. PLANS AND SPECIFICATIONS.......................................................................... 5 A. GENERAL MAINTENANCE AND SERVICES WITHIN THE DISTRICTS ............. 5 B. DISTRICT BOUNDARIES AND IMPROVEMENTS .............................................. 5 III. METHOD OF ASSESSMENT ............................................................................ 23 A. PROPOSITION 218 BENEFIT ANALYSIS.......................................................... 23 B. BENEFIT ANALYSIS.......................................................................................... 24 C. ADJUSTMENT FACTOR TO OFFSET INFLATION............................................ 26 D. METHODOLOGY ............................................................................................... 27 E. CALCULATION OF ASSESSMENTS................................................................. 27 IV. DISTRICT BUDGET & RATE TABLES ............................................................. 29 A. BUDGET AND ASSESSMENT METHODOLOGY.............................................. 29 B. MAXIMUM RATES - INFLATIONARY DISTRICTS............................................. 29 C. FY 2023/24 ESTIMATED COSTS ..................................................................... 30 D. FY 2023/24 ESTIMATED BUDGETS, RATES, AND FUND BALANCES .......... 31 E. FY 2023/24 SUPPLEMENTAL BUDGET INFORMATION ................................ 32 F. RATE INCREASE OR DECREASE FROM PRIOR YEAR .................................. 34 APPENDIX A - DISTRICT DIAGRAMS ........................................................................ 36 APPENDIX B - ASSESSMENT ROLLS ....................................................................... 68

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2023/24
City of Atwater
Consolidated Engineer’s Report
Lighting and Drainage Maintenance Districts Page 1
I. OVERVIEW
A. INTRODUCTION
The City of Atwater (“City”) annually levies and collects special assessments in order to fund the maintenance and servicing of streetlights and storm drainage facilities within the Lighting and Drainage Maintenance Districts (“Districts”). The Districts were formed between 1984 and 2017 and are levied annually pursuant to the Benefit Assessment Act of 1982, Chapter 6.4 of Division 2 of the California Government Code (“1982 Act”) or the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”).

This Consolidated Engineer’s Annual Levy Report (“Report”) describes the Districts and improvements, any proposed changes to the Districts or improvements and the proposed budgets and 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 for Fiscal Year (“FY”) 2023/24. The assessments are based on the City’s estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to maintain and service the street lighting and storm drain system that provides special benefits to parcel(s) within the respective Districts. The improvements within the Districts and the corresponding costs and the annual levy are budgeted and assessed for each separate District, including all expenditures, deficits, surpluses, revenues, and reserves.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor’s Parcel Number by the Merced County (“County”) Assessor’s Office. The County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the County tax roll.

Following consideration of public comments and written protests at a noticed public hearing, the City Council may order amendments to this Report or confirm the Report as submitted.

Following final approval of the Report and confirmation of the assessments, the Council may then order the levy and collection of assessments for FY 2023/24. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel in FY 2023/24.

The City formed and maintains thirty-one (31) individual lighting and drainage maintenance districts, which are identified in the following table:

Lighting and Drainage Maintenance Districts
Northwood Village No.2 Mello Ranch 1
Orchard Park Estates Camellia Estates
Wildwood Estates Juniper Meadows
Woodhaven Garland Camellia Meadows
Shaffer Lakes West Stone Creek
Woodhaven America West Business Park
Sierra Park 2 Bell Crossing
Shaffer Lakes East Atwater South

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Lighting and Drainage Maintenance Districts
Price Annexation Beluga Court
Sandlewood Square Mello Ranch 2
Pajaro Dunes Meadow View Estates
Redwood Estates Aspenwood
Cottage Gardens Applegate Ranch Subdivision
Airport Business Park The Reserve
Silva Ranch Simon
Juniper Meadows II
The following Districts were formed pursuant to the 1982 Act:
1982 Act Districts
Northwood Village No. 2 Cottage Gardens
Orchard Park Estates Airport Business Park
Wildwood Estates Price Annexation
Woodhaven Garland Pajaro Dunes
Shaffer Lakes East Silva Ranch
Woodhaven Mello Ranch Unit 1 & Unit 2 (Las Casas)
Sierra Park 2 Camellia Estates
Shaffer Lakes West Juniper Meadows
Sandlewood Square Camellia Meadows
Redwood Estates Stone Creek
The Reserve Simon
Juniper Meadows II
The following Districts were formed pursuant to the 1972 Act:
1972 Act Districts
America West Business Park Meadow View Estates
Bell Crossing Aspenwood
Atwater South Applegate Ranch Subdivision
Beluga Court

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B. FUNDING AUTHORIZED BY THE 1982 ACT
As generally defined by the Benefit Assessment Act of 1982 and applicable to these Districts, the City may impose a benefit assessment to finance the maintenance and operation costs of the following improvements:
• Drainage and Flood Control
• Street Maintenance
• Streets Lighting
The improvements to be serviced and maintained in each district, are public drainage improvements and City streets, including, but not limited to personnel, electrical energy costs, pumps, lift stations, detention basins, storm drain pipelines, and all appurtenant facilities required for operation and maintenance of the above-mentioned improvements. Maintenance, servicing and operation shall include, but are not limited to repairing outlets if damaged, cleaning retention basins and repairing damage related to flooding together with implementation of and compliance to applicable municipal storm water quality objectives and State and Regional water quality regulations.

In addition to imposing a benefit assessment for the annual maintenance, servicing and operation of the District improvements, the City may also authorize an assessment or utilize existing assessment revenues to finance the installation, operation, 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 and systematic replacement of pumps, motors and equipment.

Since some major rehabilitation or reconstruction projects for such improvements may result from unforeseen damages, the extent and cost of such projects are not easily predicted and to accumulate funds as part of the annual assessments is not considered to be appropriate or practical at this time. If such funding becomes necessary, the City may present a new or increased assessment to the property owners to support the projects. However, as part of the annual assessments, the District may collect and accumulate a reserve fund for to address periodic maintenance and replacements.

C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to these Districts, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.

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• The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the engineer’s report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Furthermore, the 1972 Act specifies that where the cost of improvements (other than maintenance and operations) is greater than can be conveniently raised from a single annual assessment, an assessment to be levied and collected in annual installments. In that event, the governing body may choose to do any of the following:
• Provide for the accumulation of the moneys in an improvement fund until there are sufficient moneys to pay all or part of the cost of the improvements. • Provide for a temporary advance to the improvement fund from any available and unencumbered funds of the local agency to pay all or part of the cost of the improvements and collect those advanced moneys from the annual installments collected through the assessments.
• Borrow an amount necessary to finance the estimated cost of the proposed improvements. The amount borrowed, including amounts for bonds issued to finance the estimated cost of the proposed improvements.

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II. PLANS AND SPECIFICATIONS
A. GENERAL MAINTENANCE AND SERVICES WITHIN THE DISTRICTS The Districts provide for the collection of annual assessments to fund the installation and ongoing maintenance and servicing of street lighting and applicable storm drainage facilities, including but not limited to, the cost of personnel, materials, energy, equipment, contracting services, and other items necessary for the satisfactory operation of these services in each District.

The maintenance and services for the Districts may be generally described as follows:
• The operation, maintenance and servicing of existing city owned streetlights including, but not limited to, streetlights and traffic signals. Costs associated with these maintenance and services are the costs of energy and P.G. & E maintenance costs all of which are authorized under either the 1972 Act or the 1982 Act.
• The 1982 Act Districts provide for operation, maintenance, and servicing of all storm drainage facilities serving the Districts including but not limited to, drainage basins, catch basins, lift stations, storm drain pipelines, pumps, and all appurtenant facilities and the replacement thereof. Maintenance, servicing and operation shall also include cleaning retention basins and repairing damage related to flooding together with soil testing, removal and disposal of contaminated soil and implementation of and compliance to applicable municipal storm water quality objectives and State and Regional water quality regulations.
• The 1982 Act Districts provide for maintenance and servicing of landscape and hardscape areas as well as areas without landscaping, including drainage areas and drainage basins. Maintenance includes weed abatement, the removal of trimmings, rubbish, debris, and other solid waste and the cleaning, sandblasting, and painting of walls, fences or other improvements to remove or cover graffiti.

The plans and specifications for the improvements for the Districts are voluminous and are not included in this Report but are on file in the office of the City Engineer and are by reference herein made a part of this Report.

B. DISTRICT BOUNDARIES AND IMPROVEMENTS
The boundaries of each District together with the approximate location of the improvements of each are depicted in Appendix A – District Diagrams.

Northwood Village No. 2
Northwood Village is a residential development comprised of 168 Single Family residential lots and an exempt drainage basin parcel. This development is located in the northern portion of the City, generally north of the Livingston Canal, west of Shaffer Road and south of the Shaffer Lakes West development.

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Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The parcels within this development also share in the cost of maintaining common storm drainage facilities. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Northwood Village on a per Lot/Parcel basis.

The lighting improvements for Northwood Village include a total of 25 street lights, 23 being identified as internal street lighting and 2 being identified as perimeter street lighting.

The drainage improvements for the Northwood Village, which are located within the boundaries of the District include a total of 7 catch basins and the Northwood Village drainage basin. The cost of the Northwood Village drainage basin and a storm drainage pump station, which is in proximity to the Northwood Village drainage basin, is shared by Northwood Village, Shaffer Lake West and property outside of the District.

A diagram illustrating the improvements maintained within each District is provided in Appendix A of this Report. The diagram for this District provides a visual depiction of the parcels within the District along with the street lights, catch basins and any drainage basins within the District boundaries.

Orchard Park Estates
Orchard Park Estates is comprised of 141 Single Family residences and an exempt drainage basin parcel. This development is located in the western portion of the City, with Davey Avenue along the northern boundary, Fruitland Avenue on the southern boundary, and Orchard Park along the western boundary of this development. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Orchard Park Estates on a per Lot/Parcel basis.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development.

The lighting improvements for Orchard Park Estates includes a total of 28 street lights, 26 being identified as internal street lighting and 2 being identified as perimeter street lighting.

The drainage improvements for Orchard Park Estates includes a total of 15 catch basins located within the District. The drainage basin for Orchard Park Estates is located on the south east side of the intersection of Mission Way and Nonpareil Drive on the east side of the development. The maintenance costs of the Orchard Park Estates drainage basin improvements are shared by all of the District’s assessable parcels.

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Wildwood Estates
Wildwood Estates is a development currently comprised of 53 Single Family residential lots and an exempt drainage basin parcel. This development is located in the southeastern portion of the City, generally south of Juniper Avenue, east of Shaffer Road, west of the Price Annexation development and north of Broadway Avenue.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The parcels within this development also share in the cost of maintaining storm drainage facilities. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Wildwood Estates on a per Lot/Parcel basis.

The lighting improvements for Wildwood Estates include a total of 8 internal street lights.

The drainage improvements for Wildwood Estates include a total of 6 catch basins located within the District. Andy Albiani Park and drainage basin located at the southwest corner of Wildwood Estates directly serves and benefits Wildwood Estates. This drainage basin also serves and is funded in part by Juniper Meadows I, Juniper Meadows II, and surrounding developments including a portion of Price Annexation.

Woodview Garland
Woodhaven Garland is comprised of 31 Single Family residential lots and is located in the western portion of the City. This development is generally located north of the Woodhaven development and northeast of Highway 99.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. Woodhaven Garland parcels also share in the cost of drainage maintenance and operations associated with this development.

The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Woodview Garland on a per Lot/Parcel basis.

The lighting improvements for Woodview Garland include a total of 5 internal street lights.

The Woodview Garland District does not have any catch basins but this development is served by the Woodhaven drainage basin located in the southern portion of the Woodhaven development south of Vine Circle; the maintenance costs of the Woodhaven drainage basin improvements are shared with the Woodview Garland District and property located outside the District.

A diagram illustrating the improvements maintained within each District is provided in Appendix A of this Report. The diagram for this District provides a visual depiction of the parcels within

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the District along with the street lights, catch basins and any drainage basins within the District boundaries.

Shaffer Lakes West
Shaffer Lakes West is a residential development comprised of 75 Single Family lots and one exempt common area (Lake) parcel. This development is located in the northern portion of the City, generally south of Camellia Drive, west of Shaffer Road and north of the Northwood Village development.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The costs of maintaining a common drainage basin and storm water pumps are shared between Shaffer Lake West and Northwood Village. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Shaffer Lakes West on a per Lot/Parcel basis.

The lighting improvements for Shaffer Lakes West include a total of 13 street lights, 12 being identified as internal street lighting and 1 being identified as perimeter street lighting.

The drainage improvements for Shaffer Lakes West includes a total of 7 catch basins located within the District. The cost of the Northwood Village drainage basin and a storm drainage pump station, which is in proximity to the above drainage basin, is shared by Northwood Village, Shaffer Lake West and property outside of the District.

Woodhaven
Woodhaven is comprised of 51 Single Family Residential parcels and one exempt drainage basin parcel. The District is located in the western portion of the City. This development is generally located south of the Woodview Garland development and northeast of Highway 99.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. Woodhaven parcels also share in the cost of drainage maintenance and operations associated with this development. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Woodhaven on a per Lot/Parcel basis.

The lighting improvements for Woodhaven include a total of 5 internal street lights.

The drainage improvements for Woodhaven include a total of 2 catch basins located within the District. This development is served by the Woodhaven drainage basin located in the southern portion of the development south of Vine Circle, which is shared by the Woodview Garland District, the maintenance costs of the Woodhaven drainage basin improvements are shared with the Woodview Garland District and property located outside the District.

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A diagram illustrating the improvements maintained within each District is provided in Appendix A of this Report. The diagram for this District provides a visual depiction of the parcels within the District along with the street lights, catch basins and any drainage basins within the District boundaries.

Sierra Park 2
Sierra Park 2 is a development currently comprised of 33 Single Family Residential parcels, 2 commercial parcels totaling 2.95 non-residential acres and 2 exempt drainage related parcels.

This development is located in the northern portion of the City, generally south of Bellevue Road, east of Shaffer Road and west of the Stone Creek development.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The parcels within this development also share in the cost of maintaining storm drainage facilities. The special benefit costs for street lighting and drainage for Sierra Park 2 are apportioned and assessed on a per Lot/Parcel basis to both the Residential and Commercial properties.

The lighting improvements for Sierra Park 2 include a total of 7 street lights, 5 being internal District lighting and 2 being perimeter lights.

The drainage improvements for Sierra Park 2 includes a total of 8 catch basins, 7 being catch basins on streets within the development and 1 catch basin on the perimeter of the District.

The Sierra Park 2 drainage basin is located in the southeast corner of the District off of Centennial Way and serves all parcels in the District. The maintenance costs of the Sierra Park 2 drainage basin improvements are shared by all of the District’s assessable parcels.

Shaffer Lakes East
Shaffer Lakes East is a residential development currently comprised of 312 Single Family residential lots, 1 multiple family parcel and 3 exempt parcels (1 drainage basin parcel and 2 easement or other public area parcels). This development is located in the northern portion of the City, generally south of Camellia Drive, east of Shaffer Road and north of Bellevue Road.

The lighting improvements for Shaffer Lakes East include a total of 56 street lights, 49 being internal District lighting and 7 being perimeter lights.

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The drainage improvements for Shaffer Lakes East includes a total of 20 catch basins, 19 being catch basins on streets internal to the development and 1 catch basins on a perimeter street. The drainage basin within Shaffer Lakes East is located in the southwest corner of the District south of Manzanita Drive and north of the Channel way. The maintenance costs of the Shaffer Lakes East drainage basin improvements are shared by all of the District’s assessable parcels.

Price Annexation (Nine Sub-Zones)
Price Annexation is comprised of nine Sub-Zones with 976 residential lots, 20 undeveloped residential use parcels of 29.4 acres, one 4.20-acre non-residential parcel and two exempt drainage basin parcels in total. This District is located in the southeastern portion of the City, north of Highway 99, south of the Livingston Canal and west of Buhach Road.

Streetlights within this area are owned by the City, and the cost to maintain the lights are assessed to property owners within the nine Sub-Zones. The parcels within these developments share in the cost of maintaining storm drainage facilities and drainage basin improvements. The lighting and drainage maintenance assessments for parcels within the District varies between a number of subdivisions within the District. The maintenance district is contained in all of the lands of the Price Subdivision, Tract 89-1, recorded 38 Maps 35-39.

The lighting improvements for Price Annexation includes a total of 168 street lights, 128 being internal District lighting and 40 being perimeter lights.

The drainage improvements for Price Annexation includes a total of 150 catch basins, 115 being catch basins on streets internal to the development and 35 catch basins on perimeter streets.

Of the two drainage basins within Price Annexation, one is located at the southwest corner of Station Avenue and Green Sands Avenue (within the Cottages at Ventana Del Rey #1 development) and one on the west side of Woodside Court and adjacent to Joan Faul Park (within the Vista Del Rey developments). Price Annexation is also served by an off-site drainage basin identified as the Andy Albiani Park/Drainage Basin located at the southwest corner of Wildwood Estates at the end of Grove Ave.

The maintenance costs of the on-site Station Avenue drainage basin and Woodside Court drainage basin are shared by Price Annexation parcels and property outside of the District.

The drainage maintenance costs of the Andy Albiani Park/Drainage Basin are funded in part by Price Annexation and surrounding developments, including Juniper Meadows I, Juniper Meadows II and Wildwood Estates.

A diagram illustrating the improvements maintained within this District is provided in Appendix A of this Report. The diagram for this District provides a visual depiction of the parcels within

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the District along with the street lights, catch basins and any drainage basins within the District boundaries.

Sandlewood Square
Sandlewood Square is a residential development comprised of 112 Single Family parcels and an exempt drainage basin parcel. This development is located in the western portion of the City, generally east of Winton Way, south of Bellevue Way, north of Juniper Way and west of 7th Street.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. Sandlewood Square parcels share in the cost of a drainage basin and perimeter fencing as well as the maintenance and operation of the drainage system associated with this development. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Sandlewood Square on a per Lot/Parcel basis.

The lighting improvements for Sandlewood Square includes a total of 17 street lights, 15 being identified as internal street lighting and 2 being identified as perimeter street lighting.

The drainage improvements for Sandlewood Square includes a total of 12 catch basins, 9 being catch basins located within the District and 3 catch basins located on the perimeter of the District. The Drainage basin within Sandlewood Square is located north of Redwood Avenue at Peppertree Lane. The maintenance costs of the Sandlewood Square drainage basin improvements are shared by all of the District’s assessable parcels.

Pajaro Dunes
Pajaro Dunes is comprised of 58 Single Family residential lots and an exempt drainage basin parcel and is located in the southern portion of the City. This development is generally located north of Broadway Avenue, south of the Silva Ranch development, west of the Price Annexation development and east of Shaffer Road.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The parcels within this development also share in the cost of maintaining storm drainage facilities, including a storm drain percolation basin and perimeter fencing. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Pajaro Dunes on a per Lot/Parcel basis.

The lighting improvements for Pajaro Dunes includes a total of 8 street lights, 6 being identified as internal street lighting and 2 being identified as perimeter street lighting.

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The drainage improvements for Pajaro Dunes includes a total of 4 catch basins located within the District. The drainage basin for Pajaro Dunes is located in the southern portion of the development at the northwest corner of Broadway Avenue and Malibu Lane. The maintenance costs of the Pajaro Dunes drainage basin improvements are shared by all of the District’s assessable parcels.

Redwood Estates (Sub-Zones A, B and C)
Redwood Estates is comprised of 107 Single Family residential lots, Sub-Zone A and 8 improved commercial parcels totaling 17.68 acres, 2 undeveloped non-residential parcels totaling 8.65 acres in Sub-Zones B and C. This development is located in the northern portion of the City and is generally located south of Fruitland Avenue, west of Shaffer Avenue and north of Bellevue Road.

The lighting improvements for Redwood Estates include a total of 23 street lights, 18.5 being internal lighting and 4.5 being perimeter lights. Three of the identified street lights are in the commercial areas Sub-Zones B and C and are shared between the Sub-Zones.

The drainage improvements for Redwood Estates include a total of 15 catch basins, 13 being catch basins on streets internal to the development and 2 catch basins on perimeter streets.

Two of the identified catch basins are in the commercial areas which are Sub-Zones B and C and are shared between the Sub-Zones.

The Drainage Basin within Redwood Estates is comprised of two adjacent parcels located between the Residential and Commercial properties west of Redwood Avenue.

Cottage Gardens
Cottage Gardens is comprised of 14 Single Family residential lots. This development is located in the western portion of the City and is generally located south of Highway 99 and north of Atwater Boulevard.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The parcels within this development

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also share in the cost of maintaining storm drainage facilities, including a storm drain percolation basin. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Cottage Gardens on a per Lot/Parcel basis.

The lighting improvements for Cottage Gardens include a total of 3 street lights, 2 being identified as internal street lighting and 1 being identified as perimeter street lighting.

The drainage improvements for Cottage Gardens includes a total of 5 catch basins located within the District. The maintenance costs of the Pajaro Dunes drainage improvements are shared by all of the District’s assessable parcels.

Airport Business Park
Airport Business Park is a development comprised of 16 non-residential parcels totaling 33.5 acres and one exempt drainage basin parcel. This development is located in the southern portion of the City, generally north of Aviator Drive, west of Giannini Road and south of the Beluga development.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The parcels within this development also share in the cost of maintaining storm drainage facilities. The special benefit costs for street lighting within Airport Business Park are apportioned and assessed to each NonResidential property on a per Lot/Parcel basis, while drainage is proportionately allocated and assessed on a per Acre basis for both developed and undeveloped properties.

The lighting improvements for Airport Business Park include a total of 11 street lights, each identified as internal street lighting.

The drainage improvements for Airport Business Park includes a total of 17 catch basins, 16 located on the streets within the development and one catch basin located on the perimeter of the development. The drainage basin within Airport Business Park is located on the west side of Industry Way. Airport Business Park shares certain costs to maintain this on-site drainage basin parcel with Beluga Court and property outside of the District.

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Camellia Estates
Camellia Estates is comprised of 38 Single Family residential lots and an exempt drainage basin parcel. This development is generally located south of Gertrude Avenue, north of Camellia Avenue and east of the Camellia Meadows development in the northern portion of the City.

The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Camellia Estates on a per Lot/Parcel basis.

The lighting improvements for Camellia Estates includes a total of 13 street lights, 10 being identified as internal street lighting and 3 being identified as perimeter street lighting.

The drainage improvements for Camellia Estates includes a total of 6 catch basins within the District. The parcels within Camellia Estates and Camellia Meadows share in the cost of maintenance of a drainage basin that serves both subdivisions. The shared basin is located on two parcels, one parcel from each District.

Silva Ranch
Silva Ranch is comprised of 150 Single Family residential lots and an exempt drainage basin parcel and is located in the southern portion of the City. This development is generally located north of the Pajaro Dunes development, east of Shaffer Road, and west of the Price Annexation development.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The parcels within this development also share in the cost of maintaining storm drainage facilities, including a storm drain percolation basin. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Silva Ranch on a per Lot/Parcel basis.

The lighting improvements for Silva Ranch includes a total of 37 internal street lights.

The drainage improvements for Silva Ranch includes a total of 22 catch basins located within the development. The Silva Ranch drainage basin is located in the southern portion of the development south of Silva Drive. The maintenance costs of the Silva Ranch drainage basin improvements are shared by all of the District’s assessable parcels.

A diagram illustrating the improvements maintained within each District is provided in Appendix A of this Report. The diagram for this District provides a visual depiction of the parcels within

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the District along with the street lights, catch basins and any drainage basins within the District boundaries.

Mello Ranch 1
Mello Ranch 1 is comprised of 151 Single Family residential lots, an exempt drainage basin parcel and other exempt easement or public improvement area parcels. The District is located in the eastern portion of the City. This development is generally located south of Avenue Two and the Mello Ranch 2 development, east of Buhach Road, and north of Avenue One and the Atwater South development.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The parcels within this development also share in the cost of maintaining storm drainage facilities, including a storm drain percolation basin. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Mello Ranch 1 on a per Lot/Parcel basis.

The lighting improvements for Mello Ranch 1 includes a total of 50 street lights, 45 being identified as internal street lighting and 5 being identified as perimeter street lighting.

The drainage improvements for Mello Ranch 1 includes a total of 33 catch basins, 30 being catch basins located within the District and 3 catch basins located on the perimeter of the District. The drainage basin within Mello Ranch 1 is located in the northeast corner of the District on Nebela Drive. The costs to maintain the Mello Ranch 1 drainage basin improvements are shared by Mello Ranch 1 and Mello Ranch 2.

Mello Ranch 2
Mello Ranch 2 is comprised of 130 Single Family residential lots and exempt easement or public improvement area parcel. The District is located in the eastern portion of the City. This development is generally located south of Avenue Two, east of Buhach Road, and north of Avenue Two and the Mello Ranch 1 development.

Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The parcels within this development also share in the cost of maintaining storm drainage facilities, including a storm drain percolation basin. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Mello Ranch 2 on a per Lot/Parcel basis.

The lighting improvements for Mello Ranch 2 include a total of 51 street lights, 46 being identified as internal street lighting and 5 being identified as perimeter street lighting.

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The drainage improvements for Mello Ranch 2 includes a total of 27 catch basins, 23 being catch basins located within the District and 4 catch basins located on the perimeter of the District. The drainage basin within Mello Ranch 1 is located in the northeast corner of Mello Ranch 1 on Nebela Drive. The costs to maintain the Mello Ranch 1 drainage basin improvements are shared by Mello Ranch 1 and Mello Ranch 2.

Juniper Meadows I
Juniper Meadows I is comprised of 5 Single Family residential lots. This development is generally located north of Juniper Avenue, west of Rancho Del Rey Drive, and east of Shaffer Road in the central portion of the City.

The lighting improvements for Juniper Meadows I includes a total of 2 street lights, 1 being identified as internal street lighting and 1 being identified as perimeter street lighting.

Juniper Meadows I does not have any catch basins or drainage basins located within the District but is served by the Andy Albiani Park/drainage basin located at the southwest corner of Wildwood Estates. Juniper Meadows I shares in the costs to maintain the drainage improvements of the Andy Albiani Park/drainage basin with Juniper Meadows II, Wildwood Estates, and surrounding developments including a portion of Price Annexation.

Camellia Meadows
Camellia Meadows is comprised of 31 residential lots and an exempt drainage basin parcel.

This development is generally located south of Gertrude Avenue, north of Camellia Avenue and west of the Camellia Estates development in the northern portion of the City.

The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Camellia Meadows on a per Lot/Parcel basis.

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Lighting and Drainage Maintenance Districts Page 17
The lighting improvements for Camellia Meadows include a total of 12 street lights, 11 being identified as internal street lighting and 1 being identified as perimeter street lighting.

The drainage improvements for Camellia Meadows includes a total of 7 catch basins located within the District. The parcels within Camellia Meadows and Camellia Estates share in the cost of maintenance of a drainage basin that serves both subdivisions. The shared basin is located on two parcels, one parcel from each District.

Stone Creek
Stone Creek is comprised of 187 Single Family residential lots and 3 exempt parcels (1 drainage basin parcel and 2 easement or public area parcels). This development is generally located south of Bellevue Road and northeast of the Livingston Canal in the central portion of the City.

The lighting improvements for Stone Creek include a total of 47 street lights, 41 being identified as internal street lighting and 6 being identified as perimeter street lighting.

The drainage improvements for Stone Creek includes a total of 24 catch basins located within the District. The Stone Creek drainage basin is located in the southern portion of the development south of Stone Creek Drive and north of the canal. The maintenance costs of the Stone Creek drainage basin improvements are shared by all of the District’s assessable parcels.

America West Business Park
American West Business Park is comprised of 17 Non-Residential parcels on 11.7 acres. This development is generally located south of Bell Drive and west of Applegate Road in the western portion of the City.

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lighting and maintenance of drainage basin parcels are apportioned and assessed proportionately to both developed and undeveloped Non-Residential properties within America West Business Park on a per Acre basis.

The lighting improvements for America West Business Park include a total of 16 streetlights, 10 being identified as internal street lighting and 6 being identified as perimeter street lighting.

Certain costs to maintain a 4 acre off-site drainage basin parcel located approximately 500 feet southeast of America West Business Park are shared by America West Business Park, Applegate Ranch, Simon District, portions of Bell Crossing and other properties.

Bell Crossing
Bell Crossing is comprised of 188 Single Family residential lots and 17 exempt parcels, including 2 undeveloped City-owned lots and multiple parcels identified as improvement areas, easements or HOA common areas. Bell Crossing is a gated community. This development is generally located northeast of Bell Drive and southwest of Highway 99 in the western portion of the City.

The lighting improvements for Bell Crossing incorporate a total of 53 street lights, 47 internal HOA maintained street lights within the gated community, 4 additional street lights on the entryway to the development and 2 perimeter lights located on Bell Drive. The 6 street lights outside of the gated portion of the development are owned by the City and the cost to maintain these lights are assessed to the residential lots of this development.

The drainage improvements for Bell Crossing includes a total of 17 catch basins located within the District gates and are maintained by the HOA.

A diagram illustrating the improvements maintained within each District is provided in Appendix A of this Report. The diagram for this District provides a visual depiction of the parcels within the District Boundaries. Each improvement labeled as a “District Light” is maintained by the District. Each improvement labeled as an “HOA Light” or “Catch Basin” are within the gated community are to be maintained by the HOA.

Atwater South
Atwater South is comprised of 151 Single Family residential lots together with an exempt drainage basin parcel and two exempt parcels of common areas, easements, or other public areas. This development is generally located north of Green Sands Avenue, south of Avenue One and the Mello Ranch 1 development and east of Buhach Road in the eastern portion of the City.

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for street lighting and maintenance of drainage basin parcel are apportioned and assessed to each Single-Family Residential property within Atwater South on a per Lot/Parcel basis.

The lighting improvements for Atwater South include a total of 58 street lights, 48 being identified as internal street lighting and 10 being identified as perimeter street lighting.

The Atwater South Drainage Basin is located within the development at the northeast corner of Buhach Road and Green Sands Avenue.

Beluga Court
Beluga Court is comprised of 5 vacant non-residential parcels and is located in the southern portion of the City. This development is generally located south of Commerce Avenue, east of Industry Way, north of Airpark Road and west of Enterprise Court.

The special benefit costs for street lighting and drainage are apportioned and assessed proportionately to both developed and undeveloped Non-Residential properties within Beluga Court on a per Acre basis.

The lighting improvements for Beluga Court include a total of 2 street lights identified as internal street lights. Beluga Court does not have any catch basins located within the District but proportionately shares in the off-site drainage basin located within the Airport Business Park located on the west side of Industry Way, which is shared by Airport Business Park, Beluga Court and other areas.

Beluga Court proportionately shares in the costs of maintaining the off-site drainage basin located within the Airport Business Park located on the west side of Industry Way, which is shared by Airport Business Park, Beluga Court and surrounding non-district developments.

Meadow View Estates
Meadow View Estates is comprised of 128 Single Family residential lots and an exempt drainage basin parcel, and exempt easements or other public areas. This development is generally located south of Castle Park, east of Buhach Road and north of the Livingston Canal in the northeast area of the City.

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Streetlights within this development are owned by the City, and the cost to maintain the lights are assessed to property owners within this development. The parcels within this development also share in the cost of maintaining the drainage basin parcels. The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Meadow View Estates on a per Lot/Parcel basis.

The lighting improvements for Meadow View Estates includes a total of 36 street lights, 31 being identified as internal street lighting and 5 being identified as perimeter/entryway street lighting.

The Meadow View Estates drainage basin is located in the northeast corner of the District on Nebela Drive.

Aspenwood
Aspenwood is comprised of 38 residential lots and an exempt drainage basin parcel.

Aspenwood is located in the northern portion of the City. This development is generally located north of Camellia Drive and east of Shaffer Road.

The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Aspenwood on a per Lot/Parcel basis.

The lighting improvements for Aspenwood include a total of 24 street lights, 19 being identified as internal street lighting and 5 being identified as perimeter street lighting.

The Aspenwood Drainage Basin is located within the development at the end of Kelly Court.

Applegate Ranch
Applegate Ranch Subdivision is comprised of 14 commercial parcels totaling 41.74 acres and is located in the southwestern portion of the City. This development is generally located south of Highway 99 and east of Applegate Road.

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street lighting and drainage are apportioned and assessed proportionately to both developed and undeveloped Non-Residential properties within Applegate Ranch on a per Acre basis.

The lighting improvements for Applegate Ranch includes a total of 18 street lights, 11 being identified as internal street lighting and 7 being identified as perimeter street lighting.

The Reserve
The Reserve Subdivision is a development currently comprised of 20 residential lots an exempt drainage basin parcel, and exempt easement/other public area parcel. This development is located in the northern portion of the City, generally south of Gertrude Avenue, north of Camellia Drive, west of Shaffer Road and east of the Camellia Meadows and Camellia Estates developments.

The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within the Reserve Subdivision on a per Lot/Parcel basis.

Currently this entire development is vacant residential lots.

There are currently no street lighting improvements established for the Reserve Subdivision, neither internal nor perimeter street lights.

The drainage improvements for Reserve Subdivision includes a total of 5 catch basins located within the District. The Drainage basin within Reserve Subdivision is located in the southeast corner of the development on Reserve Court.

A diagram illustrating the improvements maintained within each District is provided in Appendix A of this Report. The diagram for this District provides a visual depiction of the parcels within the District along with any street lights, catch basins and/or drainage basins within the District boundaries.

Simon
Simon is comprised of 3 incorporating 2 assessed Non-Residential parcels and an exempt easement parcel. The special benefit costs for street lighting and drainage are apportioned and assessed proportionately to both developed and undeveloped Non-Residential properties within Simon on a per Acre basis.

The lighting improvements for Simon include a total of 11 street lights, 3 being identified as internal street lighting and 8 being identified as perimeter street lighting.

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Consolidated Engineer’s Report
Lighting and Drainage Maintenance Districts Page 22
The drainage improvements for Simon includes a total of 4 catch basins, 2 being catch basins located adjacent to the development and 2 catch basins located on the perimeter (across the street from the development). A 4 acre off-site drainage basin parcel located approximately 500 feet southeast of America West Business Park are shared by America West Business Park, Applegate Ranch, Simon District, portions of Bell Crossing and other properties.

Juniper Meadows II
Juniper Meadows II is comprised of twelve (12) Single Family residential lots, located on the west side of Rancho Del Rey Drive and the north side of East Juniper Avenue adjacent to and west of Juniper Meadows Phase I.

The special benefit costs for street lighting and drainage are apportioned and assessed to each Single-Family Residential property within Juniper Meadows II on a per Lot/Parcel basis.

The lighting improvements for Juniper Meadows II include a total of 4 street lights, 3 being identified as internal street lighting and 1 being identified as perimeter street lighting.

Juniper Meadows II does not have any catch basins located within the District but proportionately shares in the Andy Albiani Park/drainage basin located at the southwest corner of Wildwood Estates which is shared by Juniper Meadows I, Juniper Meadows II, Wildwood Estates, and surrounding developments including a portion of Price Annexation.

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Consolidated Engineer’s Report
Lighting and Drainage Maintenance Districts Page 23
III. METHOD OF ASSESSMENT
As generally defined by the Benefit Assessment Act of 1982 and applicable to the Districts, the City may impose a benefit assessment to finance the maintenance and operation costs of streets and road improvements.

In addition to imposing a benefit assessment for the annual maintenance and operation of the District’s improvements, the City may also authorize an assessment or utilize existing assessment revenues to finance the installation, construction or replacement of street and road improvements. 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.

The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation, and servicing of street lighting improvements and related facilities. The 1972 Act 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 formulas used for calculating assessments reflect the composition of parcels within the District and the improvements and activities to be provided and have been designed to fairly apportion costs based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Proposition 218 and Article XIII D of the California Constitution.

A. PROPOSITION 218 BENEFIT ANALYSIS
The costs of the proposed improvements for fiscal year 2023/24 have been identified and allocated to properties within the District based on special benefit. The improvements provided by the Districts and for which properties are assessed are public street lighting improvements.

These improvements generally were installed in connection with the development of the properties within the District and were required by the City as a condition of development.

Article XIIID Section 2(d) defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”; Article XIIID Section 2(i) defines Special Benefit as follows:

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“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.” Article XIIID Section 4a defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.” These Districts were formed to establish and provide for the improvements that enhance the presentation of the surrounding properties and developments. These improvements will directly benefit the parcels to be assessed within the Districts. The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install landscape and lighting improvements within the existing districts as well as provide for the annual maintenance of those improvements, and the assessment revenues generated by Districts will be used solely for such purposes.

The costs of the proposed improvements have been identified and allocated to properties within the Districts based on special benefit. The improvements to be provided by this District and for which properties will be assessed have been identified as an essential component and local amenity that provides a direct reflection and extension of the properties within the Districts which the property owners and residents have expressed a high level of support.

The method of apportionment (method of assessment) set forth in the Report is based on the premise that each assessed property receives special benefits from the landscape and lighting improvements within the Districts, and the assessment obligation for each parcel reflects that parcel’s proportional special benefits as compared to other properties that receive special benefits.

To identify and determine the proportional special benefit to each parcel within the Districts, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and the associated costs described in this Report, have been carefully reviewed and have been identified and allocated based on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties within the Districts. The various public improvements and the associated costs have been identified as either “general benefit” (not assessed) or “special benefit”.

B. BENEFIT ANALYSIS
The improvements identified in the designated Districts are clearly a special benefit to the properties within the respective Districts because these improvements provide public amenities not found in all areas of the City and the properties to be assessed were part of the overall development or planned development that created the need for the improvements and such improvements would otherwise not be necessary or required without the development of

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those properties. Therefore, the ongoing operation and maintenance of those improvements and the level of service provided have a direct and particular impact on those properties, including but not limited to enhanced aesthetics, and serve as a shared extension and representation of the individual properties into the public areas in close proximity to those properties that are not provided or shared by other properties outside the specific Districts.

While these improvements are often directly associated with the development of the properties within the respective Districts and these improvements have a direct impact on only those properties, it may be reasonable to conclude that the maintenance of such improvements would be considered entirely special benefits to those properties. An analysis of the costs identified as general benefit (to be funded by the City) has been performed and those estimated costs have been incorporated into the budget.

The improvements (both street lighting and drainage) have been designed and constructed to serve the parcel(s) within the developments and are a direct and shared responsibility (collective responsibility) of those individual properties, (similar to any other privately funded and maintained common area, parking lot or other on-site amenities.) Like many other development related improvements and infrastructure, the lighting and drainage improvements to be maintained by the Districts and funded through special benefit assessments, collectively serve as a direct physical extension of the parcel(s) and would otherwise not be necessary to be provided by the City, if not for the development of the parcel(s). The fact that these improvements are located within public rights-of-way or easements and will be maintained by the City through an assessment district rather than privately by the individual property owners or association, does not make these improvements less of a direct and special benefit to the parcel(s). In addition, simply because the improvements may be identified or termed “public improvements” does necessarily mean that those improvements must also have a benefit to the City or to the public at large. Like the installation of the improvements themselves, the ongoing maintenance and servicing of the District improvements is an integral part of the use, protection and preservation of the properties within the Districts and the services and activities to be funded by annual assessments confer a particular and distinct special benefit to those parcels.

If such improvements were provided and maintained privately through a property association or by individual property owners, the cost of similar maintenance and services would likely be much greater in part because of the limited scale of the improvements to be maintained (the City achieves an economy of scale and cost savings through multiple districts with similar services). Likewise, privately maintained lighting and drainage facilities generally have greater overhead costs in large part due to the cost of liability insurance coverage. In addition, through the utilization of exiting public infrastructure, the drainage basin required for development can be located off-site, but a privately owned and maintained drainage basin would most likely need to be constructed on-site which would have limited the development of the properties within the Districts.

The Streetlights associated with these Districts provide direct special benefits to nonresidential parcels not only by allowing such parcels to be developed to their full and best use, but also by ensuring the safe and efficient movement of both people and goods to and from the properties, enhanced security afforded by well lighted surroundings, and the potential for expanded business hours.

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Like the Streetlights, the drainage improvements associated with these Districts have been installed specifically for and in connection with the development of those properties and the ongoing maintenance of these drainage improvements will help ensure proper water flow and control of excess water during periods of rain. This is essential to preservation and protection of property within the District.

The Districts and assessments provide for the continued maintenance, servicing and operation of the improvements within the District boundaries.

Parcels identified as being within the Districts share in both the cost and the benefits of the improvements. The costs associated with the improvements are equitably spread between benefiting parcels within the Districts. Only parcels that receive benefit from the improvements are assessed, and each parcel is assessed in proportion to the estimated benefit received.

The funds collected from the assessments are dispersed and used for the maintenance, services and operation of the improvements provided within the District.

C. ADJUSTMENT FACTOR TO OFFSET INFLATION
As part of the assessment approval process, property owners for the following Districts authorized an annual increase in the assessments to enable the Districts to keep current with increases in the cost of labor and materials. The Districts with their approved increases are listed in the following table:

District Annual Increase
Silva Ranch CPI, All Urban Consumers, US City Average for Y/E Dec 31 Mello Ranch Unit 1 CPI, All Urban Consumers, US City Average for Y/E Dec 31 Mello Ranch Unit 2 (Las Casas) CPI, All Urban Consumers, US City Average for Y/E Dec 31 Camellia Estates CPI, All Urban Consumers, US City Average for Y/E Dec 31 Juniper Meadows 4%
Camellia Meadows 4%
Stone Creek 4%
America West Business Park 4%
Bell Crossing 4%
Atwater South 4%
Beluga Court 4%
Meadow View Estates 4%
Aspenwood CPI, All Urban Consumers, US City Average for Y/E Dec 31 Applegate Ranch CPI, All Urban Consumers, US City Average for Y/E Dec 31 The Reserve CPI, All Urban Consumers, US City Average for Y/E Dec 31 Simon CPI, All Urban Consumers, US City Average for Y/E Dec 31 Juniper Meadows II 4%
There is no allowable annual increase in the rates for the following districts: Northwood Village, Orchard Park Estates, Wildwood Estates, Woodhaven Garland, Shaffer Lakes West, Woodhaven, Sierra Park 2, Shaffer Lakes East, Price Annexation, Sandlewood Square, Pajaro Dunes, Redwood Estates, Cottage Gardens, and Airport Business Park.

The annual percentage increase for FY 2023/24 for each District allowed a Consumer Price Index (CPI) based rate increase was 6.45% based on the CPI, All Urban Consumers, US City

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Average calculated from December to December. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index, or a comparable system as approved by the City Council for determining fluctuations in the cost of living.

D. METHODOLOGY
In accordance with the provisions of the California Constitution Article XIIID, the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the maintenance and operation expenses of a public improvement and 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 proportional assessment obligation for each parcel in the Districts is therefore based upon the entirety of the estimated annual expenses to operate and maintain the improvements that provide special benefits to the parcels therein and those costs are allocated to the parcels based on a method of apportionment that reflects the proportional special benefit conferred to each parcel.

Equivalent Benefit Unit Application:

To proportionally allocate special benefit to each parcel, it is necessary to correlate each property’s proportional benefit to other properties that benefit from the improvements and services being funded. In order to do this, the assessment methodology assigns each parcel a number of EBUs (Equivalent Benefit Units) based on its land use as of March 1st, preceding the fiscal year addressed herein. One EBU is defined as the special benefit allocable to a single-family home lot (basic EBU unit). In each case, a parcel is only allocated EBUs if the landscaping lighting or drainage serving the District has been accepted by the City or will be accepted by the City during the upcoming fiscal year.

E. CALCULATION OF ASSESSMENTS
Residential lots in each specific District are assigned (one) 1 EBU per parcel for the benefits they receive from the District street lighting and storm drainage facilities. Commercial, multifamily and undeveloped (planned acreage) residential parcels are assessed their proportionate shares of the total street lighting and storm drainage maintenance costs of the District based on their acreage. An undeveloped residential parcel shall be considered a “residential lot” if a building permit can be issued on such parcel without further subdivision and the parcel is adjacent to curb and gutter improvements associated with that development. The following formula is used to calculate each parcel’s EBU (proportional benefit).

Parcel Acres = Parcel EBU
or
1 Lot = 1 EBU
The total number of Equivalent Benefit Units (EBU’s) is the sum of all 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 all 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.

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Total Balance to Levy / Total EBU = Levy per EBU
Levy per EBU x Parcel EBU = Parcel Levy Amount
Exceptions to the above methodology are described below. Shaffer Lakes East, Price Annexation, and Redwood Estates are assessed different rates for different subdivisions within the District.

Sierra Park 2: Lighting costs and drainage costs are apportioned on a per parcel basis regardless of size.

Airport Business Park: Lighting costs are apportioned per parcel and drainage costs are apportioned per acreage.

Redwood Estates: Lighting costs are apportioned to residential parcel only on a per lot basis.

Drainage costs are apportioned on a per lot basis to developed residential lots and a per acre basis for undeveloped and developed non-residential parcels.

Applegate Ranch and Price Annexation: Lighting and Drainage costs are apportioned per acreage.

Lighting Cost:

Total cost of Energy and Maintenance / Number of Parcels = Lighting Cost per Parcel Drainage Cost:

Total cost of Drainage System Maintenance and Operation / Number of Parcels = Drainage Cost per Parcel
Administration Cost:

Total Administration Cost / Number of Parcels = Administration Cost per parcel Total assessment rate per parcel:

Lighting Cost + Drainage Cost + Administration Cost = Total assessment rate per parcel

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Lighting and Drainage Maintenance Districts Page 29
IV. DISTRICT BUDGET & RATE TABLES
A. BUDGET AND ASSESSMENT METHODOLOGY
The assessments in this Report are based on estimated annual costs to maintain, service and operate each District’s improvements and provide for applicable incidental expenses.

Budgeted cost projections are outlined in Sections C and D below.

B. MAXIMUM RATES - INFLATIONARY DISTRICTS
The following table shows each District subject to annual escalation of its maximum assessment rates, together annual inflator information and comparative maximum assessment rates for FY 2022/23 and 2023/24 of each:

District Annual
Escalator
FY 2023/24
Inflator %
FY 2022/23
Maximum Rates
$/EBU 1
FY 2023/24
Maximum Rates
$/EBU 1
Silva Ranch LD CPI (Dec-Dec) 6.45% $135.3433 $144.0789
Mello Ranch Unit 1 LD CPI (Dec-Dec) 6.45% $169.7710 $180.7287 Mello Ranch Unit 2 LD CPI (Dec-Dec) 6.45% $197.9423 $210.7182 Camellia Estates LD CPI (Dec-Dec) 6.45% $246.0272 $261.9068 Juniper Meadows LD 4% 4% $1,124.3650 $1,169.3397
Camellia Meadows LD 4% 4% $983.3152 $1,022.6478
Stone Creek LD 4% 4% $273.8875 $284.8430
America West LD 4% 4% $691.1488 $718.7948
Bell Crossing LD 4% 4% $91.2538 $94.9040
Atwater South LD 4% 4% $351.9944 $366.0742
Beluga Court LD 4% 4% $658.9832 $685.3426
Meadow View LD 4% 4% $420.3762 $437.1913
Aspenwood LD CPI (Dec-Dec) 6.45% $467.6270 $497.8095
Applegate Ranch LD CPI (Dec-Dec) 6.45% $191.1716 $203.5106 Reserve LD CPI (Dec-Dec) 6.45% $633.5612 $674.4538
Simon LD CPI (Dec-Dec) 6.45% $1,803.3471 $1,919.7424
Juniper Meadows II LD 4% 4% $215.1042 $223.7084
1 Rates have been rounded for presentation purposes.

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C. FY 2023/24 ESTIMATED COSTS
1 This amount represents the General Benefit portion of the costs to maintain the improvements. This General Benefit portion of the costs is deducted so that it is not charged to the property owners. 2 The Reserve Fund Credit draws down excess funds of the Reserve Fund or provides additional funds for replenishment of the Reserve Fund. A positive amount indicates that additional funds are needed for operational or capital Project needs.

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D. FY 2023/24 ESTIMATED BUDGETS, RATES, AND FUND BALANCES 1 Represents the estimated amount that the City's general fund would need to contribute to continue to fund the District's Special Benefit related costs despite levying at the maximum assessment rate. A positive amount represents the amount expected to be available for repayment of a prior year General Fund advance. 2 The Unfunded Cost Per EBU is the amount the City would be funding (per residential lot or non-residential acre) since the existing assessments rates are unable to fully fund the District costs. 3 See Section E below for individual rates by subdivision or subarea. Actual rates levied may be rounded due to County requirements. 4 The Max and Applied Rates per EBU for Applegate Ranch LD and Simon LD shown above are per acre for 41.74 acres and 3.25 acres, respectively. 5 Represents funds transferred to/(from) the City's General Fund during the 12 months prior to FY 2023/24 in connection with prior year unfunded costs. A negative amount represents an advance to a District while a positive amount represents the repayment of a previous advance from the General Fund. 6 The Reserve Fund Credit draws down or builds up the Reserve Fund in order to fund operational and/or Capital Project needs. A positive amount indicates that additional funds are needed to replenish the Reserve Fund.

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E. FY 2023/24 SUPPLEMENTAL BUDGET INFORMATION
Sierra Park 2. The following table provides assessment rate information for subdivisions or areas within this District which are not detailed within the preceding budget tables in Sections C & D:

Subdivision / Land Use
FY 2023/24
Applied Rate
$/EBU
FY 2023/24
Maximum Rate
$/EBU
Sierra Park Residential Area Lighting per Lot $9.60 $9.60 Sierra Park Residential Area Drainage per lot 32.46 32.46 Total Residential $42.06 $42.06
Subdivision / Land Use
FY 2023/24
Applied Rate
$/EBU
FY 2023/24
Maximum Rate
$/EBU
Sierra Parks Commercial Area Lighting per acre $9.60 $9.60 Sierra Parks Commercial Area Drainage per acre 336.22 336.22 Total Non-Residential $345.82 $345.82
Shaffer Lakes East. The following table provides assessment rate information for subdivisions / areas within this District which are not detailed within the preceding budget tables in Sections C & D:

Subdivision / Land Use
FY 2023/24
Applied Rate
$/EBU
FY 2023/24
Maximum
Rate $/EBU
Villas at Shaffer Lakes 8 Lot 1 to 33 per parcel $10.36 $10.37 Shaffer Lakes East # 1, 2, 3, 4, 5, 6 and 7 per parcel $48.20 $48.20 Shaffer Lakes East # 3 Lot 163 Multi-Family per parcel $564.00 $564.00 Redwood Estates. The following table provides assessment rate information for subdivisions / areas within this District which are not detailed within the preceding budget tables in Sections C & D:

Sub Area / Land Use
FY 2023/24
Applied Rate
$/EBU
FY 2023/24
Maximum Rate
$/EBU
Sub Area A - Residential Lighting per lot $4.24 $15.70
Sub Area B - Non Residential Lighting (none) n/a n/a
Sub Area C - Non Residential Lighting (none) n/a n/a
Sub Area A - Residential Drainage per lot $6.96 $25.82
Sub Area B - Non Residential Drainage per acre $10.81 $40.08 Sub Area C - Non Residential Drainage per acre $49.60 $183.82

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Price Annexation The following table provides assessment rate information for subdivisions / areas within this District which are not detailed within the preceding budget tables in Sections C & D:

Subdivision / Area Assessable
Acres
FY 2023/24
Applied Rate
$/EBU
FY 2023/24
Maximum Rate
$/EBU
Cott Vent Del Rey #1 n/a $4.50 $4.50
Cott Vent Del Rey #2/Vintage #1 and 2 n/a $6.24 $6.25
Casa Del Rey #1, Vintage #3, Vista Del Rey 1, 2,
3,4 and 5, Wildwood Est. #2 n/a $33.68 $33.68
Casa Del Rey #2 and 3; Par 5 Sub #4, #5 & #6 n/a $33.68 $33.68 Fairway Est. Unit #1 n/a $33.68 $33.68
Fairway Est. Unit # 2 and 3 n/a $33.68 $33.68
Villa Italia n/a $76.06 $76.06
Price Sub Lot 7 9.2 $27.38 $27.38
Price Sub Lot 12 20.2 $28.66 $28.67
Price Sub Lot 13 4.2 $27.52 $27.52
Airport Business Park. The following table provides assessment rate information for subdivisions / areas within this District which are not detailed within the preceding budget tables in Sections C & D:

Land Use / Services
FY 2023/24
Applied Rate
$/EBU
FY 2023/24
Maximum Rate
$/EBU
Airport Business Lighting per Lot/Parcel $69.84 $69.85
Airport Business Drainage per Acre $124.07 $124.07

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City of Atwater
Consolidated Engineer’s Report
Lighting and Drainage Maintenance Districts Page 34
F. RATE INCREASE OR DECREASE FROM PRIOR YEAR
Fund District
Subdivision / Area
2022/23
Applied
Rate
2023/24
Proposed
Rate
$ Rate
Increase /
(Decrease)
5001 Northwood Village LD $27.62 $27.62 $0.00
5002 Orchard Park Estates LD $2.20 $36.62 $34.42 [1]
5003 Wildwood Estates LD $67.14 $67.14 $0.00
5004 Woodview Garland LA $14.56 $14.56 $0.00
5005 Shaffer Lakes West LD $31.44 $31.44 $0.00
5006 Woodhaven LD $0.00 $0.00 $0.00
5007 Sierra Parks LD
Sierra Parks Residential per EBU $42.06 $42.06 $0.00
Sierra Parks Commercial per EBU $345.82 $345.82 $0.00
5008 Shaffer Lakes East LD
Villas At Shaffer Lakes 8 Lot 1 to 33 $9.08 $10.36 $1.28 [3] Shaffer Lakes East # 1, 2, 3, 4, 5, 6 & 7 $42.22 $48.20 $5.98 [3] Shaffer Lakes East # 3 Lot 163 (MF) $494.06 $564.00 $69.94 [3]
5009 Price Annexation LD
Cott Vent Del Rey #1 $4.50 $4.50 $0.00
Cott Vent Del Rey #2/Vintage #1 and 2 $6.24 $6.24 $0.00 Casa Del Rey #1, Vintage #3, $33.68 $33.68 $0.00
Vista Del Rey 3,4 & 5, Wildwood Est. #2 $33.68 $33.68 $0.00 Casa Del Rey #2 and 3; Par 5 Sub #4 $33.68 $33.68 $0.00 Fairway Est. Unit #1 $33.68 $33.68 $0.00
Fairway Est. Unit # 2 and 3 $33.68 $33.68 $0.00
Price Sub lot 7 per EBU $27.38 $27.38 $0.00
Price Sub lot 12 per EBU $28.67 $28.67 $0.00
Price Sub lot 13 per EBU $27.52 $27.52 $0.00
Villa Italia $76.06 $76.06 $0.00
5011 Sandlewood Square LD $27.54 $27.54 $0.00
5013 Pajaro Dunes LD $0.00 $0.00 $0.00
5015 Redwood Estates LD
Sub Area A - Residential Lighting per Lot $0.00 $4.24 $4.24 [1] Sub Area A - Residential Drainage per Lot $0.00 $6.96 $6.96 [1] Sub Area B - Non Res Drainage per Acre $0.00 $10.81 $10.81 [1] Sub Area C - Non Res Drainage per Acre $0.00 $49.60 $49.60 [1] [1] This proposed rate is less than 50% of the maximum assessment rate that can be charged. This rate increase is proposed in order to generate enough revenues to fund district costs until collections of next year’s assessments and/or replenish reserves. If charged at a lesser rate, it is likely that the pump replacement reserve/operation reserve shall not be sufficiently funded/replenished. [2] This proposed rate is approximately 50% of the maximum assessment rate that can be charged. This rate increase is proposed in order to generate enough revenues to fund district costs until collections of next year’s assessments and/or replenish reserves. If charged at a lesser rate, it is likely that the pump replacement reserve/operation reserve shall not be sufficiently funded/replenished. [3] This slight rate increase is proposed in order to generate enough revenues to fund district costs until collections of next year’s assessments. If charged at a lesser rate, it is likely that the pump replacement reserve shall not be sufficiently funded/replenished.

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City of Atwater
Consolidated Engineer’s Report
Lighting and Drainage Maintenance Districts Page 35
F. RATE INCREASE OR DECREASE FROM PRIOR YEAR (continued) Fund District
Subdivision / Area
2022/23
Applied
Rate
2023/24
Proposed
Rate
$ Rate
Increase /
(Decrease)
5017 Cottage Gardens LD $32.64 $32.64 $0.00
5019 Airport Business Park LD
Lighting per Lot/Parcel $69.84 $69.84 $0.00
Drainage per Acre $124.07 $124.07 $0.00
5021 Silva Ranch LD $0.00 $0.00 $0.00
5023 Mello Ranch LD $53.40 $87.00 $33.60 [1]
5025 Camellia Estates LD $0.00 $0.00 $0.00
5026 Juniper Meadows 1 LD $0.00 $0.00 $0.00
5028 Camellia Meadows LD $0.00 $0.00 $0.00
5030 Stone Creek LD $56.68 $65.00 $8.32 [1]
5032 America West LD $0.00 $0.00 $0.00
5034 Bell Crossing LD $0.00 $42.00 $42.00 [1]
5036 Atwater South LD $0.00 $55.40 $55.40 [1]
5038 Beluga Court LD $0.00 $151.54 $151.54 [1]
5039 Mello Ranch 2 LD $74.22 $110.00 $35.78 [2]
5041 Meadow View LD $0.00 $76.56 $76.56 [1]
5043 Aspenwood LD $0.00 $105.26 $105.26 [1]
5045 Applegate Ranch LD per Acre $0.00 $81.44 $81.44 [1] 5047 Reserve LD $0.00 $0.00 $0.00
5053 Simon LD per Acre $0.00 $0.00 $0.00
5055 Juniper Meadows 2 LD $198.86 $198.86 $0.00
[1] This proposed rate is less than 50% of the maximum assessment rate that can be charged. This rate increase is proposed in order to generate enough revenues to fund district costs until collections of next year’s assessments and/or replenish reserves. If charged at a lesser rate, it is likely that the pump replacement reserve/operation reserve shall not be sufficiently funded/replenished. [2] This proposed rate is approximately 50% of the maximum assessment rate that can be charged. This rate increase is proposed in order to generate enough revenues to fund district costs until collections of next year’s assessments and/or replenish reserves. If charged at a lesser rate, it is likely that the pump replacement reserve/operation reserve shall not be sufficiently funded/replenished. [3] This slight rate increase is proposed in order to generate enough revenues to fund district costs until collections of next year’s assessments. If charged at a lesser rate, it is likely that the pump replacement reserve shall not be sufficiently funded/replenished.

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Consolidated Engineer’s Report
Lighting and Drainage Maintenance Districts Page 36

APPENDIX A - DISTRICT DIAGRAMS
For general reference purposes, renderings of the Districts’ boundaries, showing the extent of the assessable parcels, are presented herein. More detailed District Diagrams are on file with the City Clerk and made part of this report by reference. The lines and dimensions of each lot or parcel within the Districts are those lines and dimensions shown on the maps of the Assessor of the County of Merced, for the year when this Report was prepared, and are also incorporated by reference herein and made part of this Report.

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Lighting and Drainage Maintenance Districts Page 37
Airport Business Park

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America West Business Park

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Applegate Ranch

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Aspenwood

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Atwater South

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Bell Crossing

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Beluga Court

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Camellia Estates

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Camellia Meadows

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Lighting and Drainage Maintenance Districts Page 46
Cottage Gardens

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Consolidated Engineer’s Report
Lighting and Drainage Maintenance Districts Page 47
Juniper Meadows I

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Consolidated Engineer’s Report
Lighting and Drainage Maintenance Districts Page 48
Juniper Meadows II

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Consolidated Engineer’s Report
Lighting and Drainage Maintenance Districts Page 49
Meadow View Estates

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Mello Ranch 1

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Mello Ranch 2

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Northwood Village

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Orchard Park Estates

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Pajaro Dunes

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Consolidated Engineer’s Report
Lighting and Drainage Maintenance Districts Page 55
Price Annexation (Showing Improvements within the 9 Sub Zones)

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Lighting and Drainage Maintenance Districts Page 56
Redwood Estates

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The Reserve

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Sandlewood Square

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Shaffer Lakes East

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Lighting and Drainage Maintenance Districts Page 60
Shaffer Lakes West

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Sierra Park 2

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Silva Ranch

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Simon

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Stone Creek

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Wildwood Estates

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Woodhaven

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Woodview Garland

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APPENDIX B - ASSESSMENT ROLLS
Parcel identification for each lot or parcel within the District, shall be the parcel as shown on the Merced County Assessor's map for the year in which this Report is prepared. The land use classification for each parcel is based on the Merced County Assessor’s Roll. A listing of parcels assessed within this District, along with the proposed assessment amounts, shall be submitted to the City Clerk, under a separate cover, and by reference is made part of this Report.

Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rightsof-ways including public greenbelts and parkways; utility right-of-way areas; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment. Properties outside the District boundary receive no direct or special benefits from the improvements provided by the District and are not assessed.

Approval of this Report (as submitted or as modified) confirms the method of apportionment and the maximum assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for the fiscal year. The parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the property tax roll for the fiscal year.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current 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 approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new 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.

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APN SITE ADDRESS LEGAL DESCRIPTION EBU
LIGHT
EBU

DRAIN CHARGE
056-330-021-000 281 BUSINESS PR AIR BUS PK SUB LOT 5 1.0 1.0 $ 193.92 056-330-024-000 181 BUSINESS PR AIR BUS PK SUB LOT 8 1.0 1.0 $ 193.92 056-330-025-000 141 BUSINESS PR AIR BUS PK SUB LOT 9 1.0 1.1 $ 206.32 056-330-026-000 101 BUSINESS PR AIR BUS PK SUB LOT 10 1.0 1.4 $ 243.54 056-330-029-000 485 AVIATOR DR AIR BUS PK SUB LOT 14 1.0 2.0 $ 317.98 056-330-031-000 221 BUSINESS PR PARCEL 1 PM 85-09 SEC 12/7/12 1.0 0.5 $ 131.88 056-330-032-000 201 BUSINESS WAY PARCEL 2 PM 85-09 SEC 12/7/12 1.0 0.5 $ 131.88 056-330-035-000 241 BUSINESS PR PARCEL 1 PM 87-38 SEC 12/7/12 1.0 0.5 $ 131.88 056-330-036-000 237 BUSINESS PARK WAY #SUITE A PARCEL 2 PM 87-38 SEC 12/7/12 1.0 0.5 $ 131.88 056-330-037-000 301 BUSINESS PR PARCEL 1 PM 98-02 SEC 12/7/12 1.0 0.5 $ 131.88 056-330-038-000 291 BUSINESS PR PARCEL 2 PM 98-02 SEC 12/7/12 1.0 0.5 $ 131.88 056-410-003-000 341 BUSINESS PARK WAY AIR BUS PK SUB LOT 3 1.0 1.0 $ 193.92 056-410-005-000 541 INDUSTRY AIR BUS PK SUB LOT 15 1.0 4.6 $ 640.56 056-410-006-000 581 INDUSTRY AIR BUS PK SUB LOT 16 1.0 4.6 $ 640.56 056-410-008-000 550 INDUSTRY PR AIR BUS PK SUB LOT 12 & POR 11 1.0 13.0 $ 1,682.76 056-410-009-000 441 BUSINESS PR AIR BUS PK SUB LOTS 1-2 1.0 2.0 $ 317.98 Total 16.0 34.7 $ 5,422.74
City of Atwater
Airport Business Park Lighting and Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
003-180-013-000 800 COMMERCE AVE APPLEGATE RANCH SOUTH POR LOT 1 9.31 $ 758.20 003-180-014-000 1000 COMMERCE AVE APPLEGATE RANCH SOUTH POR LOT 2 10.84 $ 882.80 003-180-015-000 1260 COMMERCE AVE APPLEGATE RANCH LOT 3 4.48 $ 364.84 003-180-016-000 1300 COMMERCE AVE APPLEGATE RANCH LOT 4 0.76 $ 61.88 003-180-017-000 APPLEGATE RANCH SOUTH POR LOT 5 0.17 $ 13.84 003-180-018-000 1303 COMMERCE AVE APPLEGATE RANCH NORTH POR LOT 5 1.02 $ 83.06 003-180-019-000 1261 COMMERCE AVE APPLEGATE RANCH LOT 6 3.62 $ 294.80 003-180-020-000 1120 COMMERCE AVE APPLEGATE RANCH LOT 7 0.34 $ 27.68 003-180-021-000 1051 COMMERCE AVE APPLEGATE RANCH LOT 8 1.78 $ 144.96 003-180-024-000 820 COMMERCE AVE APPLEGATE RANCH LOT 11 0.84 $ 68.40 003-180-025-000 APPLEGATE RANCH NORTH POR LOT 1 2.19 $ 178.34 003-180-026-000 APPLEGATE RANCH NORTH POR LOT 2 4.16 $ 338.78 003-180-027-000 1001 COMMERCE AVE APPLEGATE RANCH LOT 9 & POR LOT 10 1.31 $ 106.68 003-180-028-000 901 COMMERCE AVE APPLEGATE RANCH POR LOT 10 0.92 $ 74.92 Total 41.74 $ 3,399.18
City of Atwater
Applegate Ranch Subdivision Lighting and Drainage District Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 2 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
156-160-001-000 101 JEANNA DR ASPENWOOD SUBDIVISION LOT 39 1.0 $ 105.26 156-160-002-000 111 JEANNA DR ASPENWOOD SUBDIVISION LOT 38 1.0 $ 105.26 156-160-003-000 121 JEANNA DR ASPENWOOD SUBDIVISION LOT 37 1.0 $ 105.26 156-160-004-000 131 JEANNA CT ASPENWOOD SUBDIVISION LOT 36 1.0 $ 105.26 156-160-005-000 141 JEANNA CT ASPENWOOD SUBDIVISION LOT 35 1.0 $ 105.26 156-160-006-000 151 JEANNA CT ASPENWOOD SUBDIVISION LOT 34 1.0 $ 105.26 156-160-007-000 180 JEANNA CT ASPENWOOD SUBDIVISION LOT 33 1.0 $ 105.26 156-160-008-000 170 JEANNA CT ASPENWOOD SUBDIVISION LOT 32 1.0 $ 105.26 156-160-009-000 160 JEANNA CT ASPENWOOD SUBDIVISION LOT 31 1.0 $ 105.26 156-160-010-000 150 JEANNA CT ASPENWOOD SUBDIVISION LOT 30 1.0 $ 105.26 156-160-011-000 140 JEANNA CT ASPENWOOD SUBDIVISION LOT 29 1.0 $ 105.26 156-160-012-000 130 JEANNA CT ASPENWOOD SUBDIVISION LOT 28 1.0 $ 105.26 156-160-013-000 131 KELLY CT ASPENWOOD SUBDIVISION LOT 24 1.0 $ 105.26 156-160-014-000 141 KELLY CT ASPENWOOD SUBDIVISION LOT 23 1.0 $ 105.26 156-160-015-000 151 KELLY CT ASPENWOOD SUBDIVISION LOT 22 1.0 $ 105.26 156-160-016-000 161 KELLY CT ASPENWOOD SUBDIVISION LOT 21 1.0 $ 105.26 156-160-017-000 171 KELLY CT ASPENWOOD SUBDIVISION LOT 20 1.0 $ 105.26 156-160-018-000 181 KELLY CT ASPENWOOD SUBDIVISION LOT 19 1.0 $ 105.26 156-160-019-000 191 KELLY CT ASPENWOOD SUBDIVISION LOT 18 1.0 $ 105.26 156-160-020-000 201 KELLY CT ASPENWOOD SUBDIVISION LOT 17 1.0 $ 105.26 156-160-021-000 211 KELLY CT ASPENWOOD SUBDIVISION LOT 16 1.0 $ 105.26 156-160-023-000 230 KELLY CT ASPENWOOD SUBDIVISION LOT 14 1.0 $ 105.26 156-160-024-000 220 KELLY CT ASPENWOOD SUBDIVISION LOT 13 1.0 $ 105.26 156-160-025-000 210 KELLY CT ASPENWOOD SUBDIVISION LOT 12 1.0 $ 105.26 156-160-026-000 200 KELLY CT ASPENWOOD SUBDIVISION LOT 11 1.0 $ 105.26 156-160-027-000 190 KELLY CT ASPENWOOD SUBDIVISION LOT 10 1.0 $ 105.26 156-160-028-000 180 KELLY CT ASPENWOOD SUBDIVISION LOT 9 1.0 $ 105.26 156-160-029-000 170 KELLY CT ASPENWOOD SUBDIVISION LOT 8 1.0 $ 105.26 156-160-030-000 160 KELLY CT ASPENWOOD SUBDIVISION LOT 7 1.0 $ 105.26 156-160-031-000 150 KELLY CT ASPENWOOD SUBDIVISION LOT 6 1.0 $ 105.26 156-160-032-000 140 KELLY CT ASPENWOOD SUBDIVISION LOT 5 1.0 $ 105.26 156-160-033-000 130 KELLY CT ASPENWOOD SUBDIVISION LOT 4 1.0 $ 105.26 156-160-034-000 120 KELLY DR ASPENWOOD SUBDIVISION LOT 3 1.0 $ 105.26 156-160-035-000 110 KELLY DR ASPENWOOD SUBDIVISION LOT 2 1.0 $ 105.26 156-160-036-000 100 KELLY DR ASPENWOOD SUBDIVISION LOT 1 1.0 $ 105.26 156-160-037-000 3521 RILEY LN ASPENWOOD SUBDIVISION LOT 25 1.0 $ 105.26 156-160-038-000 3531 RILEY LN ASPENWOOD SUBDIVISION LOT 26 1.0 $ 105.26 156-160-039-000 3541 RILEY LN ASPENWOOD SUBDIVISION LOT 27 1.0 $ 105.26 Total 38.0 $ 3,999.88
City of Atwater
Aspenwood Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 3 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
005-491-001-000 1903 CORDELIA DR ATWATER SOUTH LOT 10 1.0 $ 55.40 005-491-002-000 1907 CORDELIA DR ATWATER SOUTH LOT 9 1.0 $ 55.40 005-491-003-000 1911 CORDELIA DR ATWATER SOUTH LOT 8 1.0 $ 55.40 005-491-004-000 1915 CORDELIA DR ATWATER SOUTH LOT 7 1.0 $ 55.40 005-491-005-000 1919 CORDELIA DR ATWATER SOUTH LOT 6 1.0 $ 55.40 005-491-006-000 1923 CORDELIA DR ATWATER SOUTH LOT 5 1.0 $ 55.40 005-491-007-000 1927 CORDELIA DR ATWATER SOUTH LOT 4 1.0 $ 55.40 005-491-008-000 1931 CORDELIA DR ATWATER SOUTH LOT 3 1.0 $ 55.40 005-491-009-000 1935 CORDELIA DR ATWATER SOUTH LOT 2 1.0 $ 55.40 005-491-010-000 1939 CORDELIA DR ATWATER SOUTH LOT 1 1.0 $ 55.40 005-492-001-000 1908 CORDELIA DR ATWATER SOUTH LOT 11 1.0 $ 55.40 005-492-002-000 1912 CORDELIA DR ATWATER SOUTH LOT 12 1.0 $ 55.40 005-492-003-000 1916 CORDELIA DR ATWATER SOUTH LOT 13 1.0 $ 55.40 005-492-004-000 1920 CORDELIA DR ATWATER SOUTH LOT 14 1.0 $ 55.40 005-492-005-000 1924 CORDELIA DR ATWATER SOUTH LOT 15 1.0 $ 55.40 005-492-006-000 1928 CORDELIA DR ATWATER SOUTH LOT 16 1.0 $ 55.40 005-492-007-000 1932 CORDELIA DR ATWATER SOUTH LOT 17 1.0 $ 55.40 005-492-008-000 1936 CORDELIA DR ATWATER SOUTH LOT 18 1.0 $ 55.40 005-492-009-000 1940 CORDELIA DR ATWATER SOUTH LOT 19 1.0 $ 55.40 005-492-010-000 1939 VISTANA DR ATWATER SOUTH LOT 20 1.0 $ 55.40 005-492-011-000 1935 VISTANA DR ATWATER SOUTH LOT 21 1.0 $ 55.40 005-492-012-000 1931 VISTANA DR ATWATER SOUTH LOT 22 1.0 $ 55.40 005-492-013-000 1927 VISTANA DR ATWATER SOUTH LOT 23 1.0 $ 55.40 005-492-014-000 1923 VISTANA DR ATWATER SOUTH LOT 24 1.0 $ 55.40 005-492-015-000 1919 VISTANA DR ATWATER SOUTH LOT 25 1.0 $ 55.40 005-492-016-000 1915 VISTANA DR ATWATER SOUTH LOT 26 1.0 $ 55.40 005-492-017-000 1911 VISTANA DR ATWATER SOUTH LOT 27 1.0 $ 55.40 005-492-018-000 1907 VISTANA DR ATWATER SOUTH LOT 28 1.0 $ 55.40 005-493-001-000 1904 VISTANA DR ATWATER SOUTH LOT 29 1.0 $ 55.40 005-493-002-000 1908 VISTANA DR ATWATER SOUTH LOT 30 1.0 $ 55.40 005-493-003-000 1912 VISTANA DR ATWATER SOUTH LOT 31 1.0 $ 55.40 005-493-004-000 1916 VISTANA DR ATWATER SOUTH LOT 32 1.0 $ 55.40 005-493-005-000 1920 VISTANA DR ATWATER SOUTH LOT 33 1.0 $ 55.40 005-493-006-000 1924 VISTANA DR ATWATER SOUTH LOT 34 1.0 $ 55.40 005-493-007-000 1928 VISTANA DR ATWATER SOUTH LOT 35 1.0 $ 55.40 005-493-008-000 1932 VISTANA DR ATWATER SOUTH LOT 36 1.0 $ 55.40 005-493-009-000 1936 VISTANA DR ATWATER SOUTH LOT 37 1.0 $ 55.40 005-493-010-000 1940 VISTANA DR ATWATER SOUTH LOT 38 1.0 $ 55.40 005-493-011-000 1939 FAXON DR ATWATER SOUTH LOT 39 1.0 $ 55.40 005-493-012-000 1935 FAXON DR ATWATER SOUTH LOT 40 1.0 $ 55.40 005-493-013-000 1931 FAXON DR ATWATER SOUTH LOT 41 1.0 $ 55.40 005-493-014-000 1927 FAXON DR ATWATER SOUTH LOT 42 1.0 $ 55.40 005-493-015-000 1923 FAXON DR ATWATER SOUTH LOT 43 1.0 $ 55.40 005-493-016-000 1919 FAXON DR ATWATER SOUTH LOT 44 1.0 $ 55.40 005-493-017-000 1915 FAXON DR ATWATER SOUTH LOT 45 1.0 $ 55.40 005-493-018-000 1911 FAXON DR ATWATER SOUTH LOT 46 1.0 $ 55.40 005-493-019-000 1907 FAXON DR ATWATER SOUTH LOT 47 1.0 $ 55.40 005-493-020-000 1903 FAXON DR ATWATER SOUTH LOT 48 1.0 $ 55.40 005-494-001-000 1943 CORDELIA DR ATWATER SOUTH LOT 133 1.0 $ 55.40 005-494-002-000 1947 CORDELIA DR ATWATER SOUTH LOT 134 1.0 $ 55.40 005-494-003-000 1951 CORDELIA DR ATWATER SOUTH LOT 135 1.0 $ 55.40 005-494-004-000 1955 CORDELIA DR ATWATER SOUTH LOT 136 1.0 $ 55.40 005-494-005-000 1959 CORDELIA DR ATWATER SOUTH LOT 137 1.0 $ 55.40 005-494-006-000 1963 CORDELIA DR ATWATER SOUTH LOT 138 1.0 $ 55.40 005-494-007-000 1967 CORDELIA DR ATWATER SOUTH LOT 139 1.0 $ 55.40 005-495-001-000 1944 CORDELIA DR ATWATER SOUTH LOT 126 1.0 $ 55.40 005-495-002-000 1948 CORDELIA DR ATWATER SOUTH LOT 127 1.0 $ 55.40 005-495-003-000 1952 CORDELIA DR ATWATER SOUTH LOT 128 1.0 $ 55.40 005-495-004-000 1956 CORDELIA DR ATWATER SOUTH LOT 129 1.0 $ 55.40 City of Atwater
Atwater South Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 4 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Atwater South Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
005-495-005-000 1960 CORDELIA DR ATWATER SOUTH LOT 130 1.0 $ 55.40 005-495-006-000 1964 CORDELIA DR ATWATER SOUTH LOT 131 1.0 $ 55.40 005-495-007-000 1968 CORDELIA DR ATWATER SOUTH LOT 132 1.0 $ 55.40 005-495-008-000 1967 VISTANA DR ATWATER SOUTH LOT 119 1.0 $ 55.40 005-495-009-000 1963 VISTANA DR ATWATER SOUTH LOT 120 1.0 $ 55.40 005-495-010-000 1959 VISTANA DR ATWATER SOUTH LOT 121 1.0 $ 55.40 005-495-011-000 1955 VISTANA DR ATWATER SOUTH LOT 122 1.0 $ 55.40 005-495-012-000 1951 VISTANA DR ATWATER SOUTH LOT 123 1.0 $ 55.40 005-495-013-000 1947 VISTANA DR ATWATER SOUTH LOT 124 1.0 $ 55.40 005-495-014-000 1943 VISTANA DR ATWATER SOUTH LOT 125 1.0 $ 55.40 005-496-001-000 1944 VISTANA DR ATWATER SOUTH LOT 112 1.0 $ 55.40 005-496-002-000 1948 VISTANA DR ATWATER SOUTH LOT 113 1.0 $ 55.40 005-496-003-000 1952 VISTANA DR ATWATER SOUTH LOT 114 1.0 $ 55.40 005-496-004-000 1956 VISTANA DR ATWATER SOUTH LOT 115 1.0 $ 55.40 005-496-005-000 1960 VISTANA DR ATWATER SOUTH LOT 116 1.0 $ 55.40 005-496-006-000 1964 VISTANA DR ATWATER SOUTH LOT 117 1.0 $ 55.40 005-496-007-000 1968 VISTANA DR ATWATER SOUTH LOT 118 1.0 $ 55.40 005-496-008-000 1967 FAXON DR ATWATER SOUTH LOT 105 1.0 $ 55.40 005-496-009-000 1963 FAXON DR ATWATER SOUTH LOT 106 1.0 $ 55.40 005-496-010-000 1959 FAXON DR ATWATER SOUTH LOT 107 1.0 $ 55.40 005-496-011-000 1955 FAXON DR ATWATER SOUTH LOT 108 1.0 $ 55.40 005-496-012-000 1951 FAXON DR ATWATER SOUTH LOT 109 1.0 $ 55.40 005-496-013-000 1947 FAXON DR ATWATER SOUTH LOT 110 1.0 $ 55.40 005-496-014-000 1943 FAXON DR ATWATER SOUTH LOT 111 1.0 $ 55.40 005-500-001-000 1971 CORDELIA CT ATWATER SOUTH LOT 140 1.0 $ 55.40 005-500-002-000 1975 CORDELIA CT ATWATER SOUTH LOT 141 1.0 $ 55.40 005-500-003-000 1979 CORDELIA CT ATWATER SOUTH LOT 142 1.0 $ 55.40 005-500-004-000 1983 CORDELIA CT ATWATER SOUTH LOT 143 1.0 $ 55.40 005-500-005-000 1987 CORDELIA CT ATWATER SOUTH LOT 144 1.0 $ 55.40 005-500-006-000 1984 CORDELIA CT ATWATER SOUTH LOT 145 1.0 $ 55.40 005-500-007-000 1980 CORDELIA CT ATWATER SOUTH LOT 146 1.0 $ 55.40 005-500-008-000 1976 CORDELIA CT ATWATER SOUTH LOT 147 1.0 $ 55.40 005-500-009-000 1972 CORDELIA CT ATWATER SOUTH LOT 148 1.0 $ 55.40 005-500-010-000 1971 VISTANA CT ATWATER SOUTH LOT 149 1.0 $ 55.40 005-500-011-000 1975 VISTANA CT ATWATER SOUTH LOT 150 1.0 $ 55.40 005-500-012-000 1979 VISTANA CT ATWATER SOUTH LOT 151 1.0 $ 55.40 005-551-001-000 1908 FAXON DR ATWATER SOUTH LOT 49 1.0 $ 55.40 005-551-002-000 1912 FAXON DR ATWATER SOUTH LOT 50 1.0 $ 55.40 005-551-003-000 1916 FAXON DR ATWATER SOUTH LOT 51 1.0 $ 55.40 005-551-004-000 1920 FAXON DR ATWATER SOUTH LOT 52 1.0 $ 55.40 005-551-005-000 1924 FAXON DR ATWATER SOUTH LOT 53 1.0 $ 55.40 005-551-006-000 1928 FAXON DR ATWATER SOUTH LOT 54 1.0 $ 55.40 005-551-007-000 1932 FAXON DR ATWATER SOUTH LOT 55 1.0 $ 55.40 005-551-008-000 1936 FAXON DR ATWATER SOUTH LOT 56 1.0 $ 55.40 005-551-009-000 1940 FAXON DR ATWATER SOUTH LOT 57 1.0 $ 55.40 005-551-010-000 1939 BRIDLEWOOD DR ATWATER SOUTH LOT 58 1.0 $ 55.40 005-551-011-000 1935 BRIDLEWOOD DR ATWATER SOUTH LOT 59 1.0 $ 55.40 005-551-012-000 1931 BRIDLEWOOD DR ATWATER SOUTH LOT 60 1.0 $ 55.40 005-551-013-000 1927 BRIDLEWOOD DR ATWATER SOUTH LOT 61 1.0 $ 55.40 005-551-014-000 1923 BRIDLEWOOD DR ATWATER SOUTH LOT 62 1.0 $ 55.40 005-551-015-000 1919 BRIDLEWOOD DR ATWATER SOUTH LOT 63 1.0 $ 55.40 005-551-016-000 1915 BRIDLEWOOD DR ATWATER SOUTH LOT 64 1.0 $ 55.40 005-551-017-000 1911 BRIDLEWOOD DR ATWATER SOUTH LOT 65 1.0 $ 55.40 005-551-018-000 1907 BRIDLEWOOD DR ATWATER SOUTH LOT 66 1.0 $ 55.40 005-552-001-000 1904 BRIDLEWOOD DR ATWATER SOUTH LOT 67 1.0 $ 55.40 005-552-002-000 1908 BRIDLEWOOD DR ATWATER SOUTH LOT 68 1.0 $ 55.40 005-552-003-000 1912 BRIDLEWOOD DR ATWATER SOUTH LOT 69 1.0 $ 55.40 005-552-004-000 1916 BRIDLEWOOD DR ATWATER SOUTH LOT 70 1.0 $ 55.40 005-552-005-000 1920 BRIDLEWOOD DR ATWATER SOUTH LOT 71 1.0 $ 55.40 Willdan Financial Services Page 5 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Atwater South Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
005-552-006-000 1924 BRIDLEWOOD DR ATWATER SOUTH LOT 72 1.0 $ 55.40 005-552-007-000 1928 BRIDLEWOOD DR ATWATER SOUTH LOT 73 1.0 $ 55.40 005-552-008-000 1932 BRIDLEWOOD DR ATWATER SOUTH LOT 74 1.0 $ 55.40 005-552-009-000 1936 BRIDLEWOOD DR ATWATER SOUTH LOT 75 1.0 $ 55.40 005-552-010-000 1940 BRIDLEWOOD DR ATWATER SOUTH LOT 76 1.0 $ 55.40 005-553-001-000 1944 FAXON DR ATWATER SOUTH LOT 97 1.0 $ 55.40 005-553-002-000 1948 FAXON DR ATWATER SOUTH LOT 98 1.0 $ 55.40 005-553-003-000 1952 FAXON DR ATWATER SOUTH LOT 99 1.0 $ 55.40 005-553-004-000 1956 FAXON DR ATWATER SOUTH LOT 100 1.0 $ 55.40 005-553-005-000 1960 FAXON DR ATWATER SOUTH LOT 101 1.0 $ 55.40 005-553-006-000 1964 FAXON DR ATWATER SOUTH LOT 102 1.0 $ 55.40 005-553-007-000 1968 FAXON DR ATWATER SOUTH LOT 103 1.0 $ 55.40 005-553-008-000 1972 FAXON DR ATWATER SOUTH LOT 104 1.0 $ 55.40 005-553-009-000 1943 BRIDLEWOOD CT ATWATER SOUTH LOT 96 1.0 $ 55.40 005-553-010-000 1947 BRIDLEWOOD CT ATWATER SOUTH LOT 95 1.0 $ 55.40 005-553-011-000 1951 BRIDLEWOOD CT ATWATER SOUTH LOT 94 1.0 $ 55.40 005-553-012-000 1955 BRIDLEWOOD CT ATWATER SOUTH LOT 93 1.0 $ 55.40 005-553-013-000 1959 BRIDLEWOOD CT ATWATER SOUTH LOT 92 1.0 $ 55.40 005-553-014-000 1963 BRIDLEWOOD CT ATWATER SOUTH LOT 91 1.0 $ 55.40 005-553-015-000 1967 BRIDLEWOOD CT ATWATER SOUTH LOT 90 1.0 $ 55.40 005-553-017-000 1960 BRIDLEWOOD CT ATWATER SOUTH LOT 89 1.0 $ 55.40 005-553-018-000 1956 BRIDLEWOOD CT ATWATER SOUTH LOT 88 1.0 $ 55.40 005-553-019-000 1952 BRIDLEWOOD CT ATWATER SOUTH LOT 87 1.0 $ 55.40 005-553-020-000 1948 BRIDLEWOOD CT ATWATER SOUTH LOT 86 1.0 $ 55.40 005-553-021-000 1944 BRIDLEWOOD CT ATWATER SOUTH LOT 85 1.0 $ 55.40 005-553-022-000 1943 MONUMENT CT ATWATER SOUTH LOT 84 1.0 $ 55.40 005-553-023-000 1947 MONUMENT CT ATWATER SOUTH LOT 83 1.0 $ 55.40 005-553-024-000 1951 MONUMENT CT ATWATER SOUTH LOT 82 1.0 $ 55.40 005-553-025-000 1955 MONUMENT CT ATWATER SOUTH LOT 81 1.0 $ 55.40 005-553-026-000 1959 MONUMENT CT ATWATER SOUTH LOT 80 1.0 $ 55.40 005-553-027-000 1952 MONUMENT CT ATWATER SOUTH LOT 79 1.0 $ 55.40 005-553-028-000 1948 MONUMENT CT ATWATER SOUTH LOT 78 1.0 $ 55.40 005-553-029-000 1944 MONUMENT CT ATWATER SOUTH LOT 77 1.0 $ 55.40 Total 151.0 $ 8,365.40
Willdan Financial Services Page 6 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
001-241-001-000 1949 SHASTA DR BELL CROSSING PHASE 1 LOT 72 1.0 $ 42.00 001-241-002-000 1945 SHASTA DR BELL CROSSING PHASE 1 LOT 73 1.0 $ 42.00 001-241-003-000 1941 SHASTA DR BELL CROSSING PHASE 1 LOT 74 1.0 $ 42.00 001-241-004-000 1937 SHASTA DR BELL CROSSING PHASE 1 LOT 75 1.0 $ 42.00 001-241-005-000 1933 SHASTA DR BELL CROSSING PHASE 1 LOT 76 1.0 $ 42.00 001-241-006-000 1929 SHASTA DR BELL CROSSING PHASE 1 LOT 77 1.0 $ 42.00 001-241-007-000 1925 SHASTA DR BELL CROSSING PHASE 1 LOT 78 1.0 $ 42.00 001-241-008-000 1927 SHASTA DR BELL CROSSING PHASE 1 LOT 79 1.0 $ 42.00 001-241-009-000 1917 SHASTA DR BELL CROSSING PHASE 1 LOT 80 1.0 $ 42.00 001-241-010-000 1913 SHASTA DR BELL CROSSING PHASE 1 LOT 81 1.0 $ 42.00 001-241-011-000 1909 SHASTA DR BELL CROSSING PHASE 1 LOT 82 1.0 $ 42.00 001-241-012-000 1905 SHASTA DR BELL CROSSING PHASE 1 LOT 83 1.0 $ 42.00 001-242-001-000 2100 ARCATA WAY BELL CROSSING PHASE 1 LOT 135 1.0 $ 42.00 001-242-002-000 2104 ARCATA WAY BELL CROSSING PHASE 1 LOT 134 1.0 $ 42.00 001-242-003-000 2108 ARCATA WAY BELL CROSSING PHASE 1 LOT 133 1.0 $ 42.00 001-242-004-000 2112 ARCATA WAY BELL CROSSING PHASE 1 LOT 132 1.0 $ 42.00 001-242-005-000 2116 ARCATA WAY BELL CROSSING PHASE 1 LOT 131 1.0 $ 42.00 001-242-006-000 2120 ARCATA WAY BELL CROSSING PHASE 1 LOT 130 1.0 $ 42.00 001-242-007-000 2124 ARCATA WAY BELL CROSSING PHASE 1 LOT 129 1.0 $ 42.00 001-242-008-000 2129 ROCKPORT CT BELL CROSSING PHASE 1 LOT 128 1.0 $ 42.00 001-242-009-000 2125 ROCKPORT CT BELL CROSSING PHASE 1 LOT 127 1.0 $ 42.00 001-242-010-000 2121 ROCKPORT CT BELL CROSSING PHASE 1 LOT 126 1.0 $ 42.00 001-242-011-000 2117 ROCKPORT CT BELL CROSSING PHASE 1 LOT 125 1.0 $ 42.00 001-242-012-000 2113 ROCKPORT CT BELL CROSSING PHASE 1 LOT 124 1.0 $ 42.00 001-242-013-000 2109 ROCKPORT CT BELL CROSSING PHASE 1 LOT 123 1.0 $ 42.00 001-242-014-000 2105 ROCKPORT CT BELL CROSSING PHASE 1 LOT 122 1.0 $ 42.00 001-242-015-000 2101 ROCKPORT CT BELL CROSSING PHASE 1 LOT 121 1.0 $ 42.00 001-242-016-000 2100 ROCKPORT CT BELL CROSSING PHASE 1 LOT 120 1.0 $ 42.00 001-242-017-000 2104 ROCKPORT CT BELL CROSSING PHASE 1 LOT 119 1.0 $ 42.00 001-242-018-000 2108 ROCKPORT CT BELL CROSSING PHASE 1 LOT 118 1.0 $ 42.00 001-242-019-000 2112 ROCKPORT CT BELL CROSSING PHASE 1 LOT 117 1.0 $ 42.00 001-242-020-000 2116 ROCKPORT CT BELL CROSSING PHASE 1 LOT 116 1.0 $ 42.00 001-242-021-000 2120 ROCKPORT CT BELL CROSSING PHASE 1 LOT 115 1.0 $ 42.00 001-242-022-000 2124 ROCKPORT CT BELL CROSSING PHASE 1 LOT 114 1.0 $ 42.00 001-242-023-000 2128 ROCKPORT CT BELL CROSSING PHASE 1 LOT 113 1.0 $ 42.00 001-242-024-000 2133 UKIAH CT BELL CROSSING PHASE 1 LOT 112 1.0 $ 42.00 001-242-025-000 2129 UKIAH CT BELL CROSSING PHASE 1 LOT 111 1.0 $ 42.00 001-242-026-000 2125 UKIAH CT BELL CROSSING PHASE 1 LOT 110 1.0 $ 42.00 001-242-027-000 2121 UKIAH CT BELL CROSSING PHASE 1 LOT 109 1.0 $ 42.00 001-242-028-000 2117 UKIAH CT BELL CROSSING PHASE 1 LOT 108 1.0 $ 42.00 001-242-029-000 2113 UKIAH CT BELL CROSSING PHASE 1 LOT 107 1.0 $ 42.00 001-242-030-000 2109 UKIAH CT BELL CROSSING PHASE 1 LOT 106 1.0 $ 42.00 001-242-031-000 BELL CROSSING PHASE 1 LOT 105 1.0 $ 42.00 001-242-032-000 2101 UKIAH CT BELL CROSSING PHASE 1 LOT 104 1.0 $ 42.00 001-242-033-000 2100 UKIAH CT BELL CROSSING PHASE 1 LOT 103 1.0 $ 42.00 001-242-034-000 2104 UKIAH CT BELL CROSSING PHASE 1 LOT 102 1.0 $ 42.00 001-242-035-000 2108 UKIAH CT BELL CROSSING PHASE 1 LOT 101 1.0 $ 42.00 001-242-036-000 2112 UKIAH CT BELL CROSSING PHASE 1 LOT 100 1.0 $ 42.00 001-242-037-000 2116 UKIAH CT BELL CROSSING PHASE 1 LOT 99 1.0 $ 42.00 001-242-038-000 2120 UKIAH CT BELL CROSSING PHASE 1 LOT 98 1.0 $ 42.00 001-242-039-000 2124 UKIAH CT BELL CROSSING PHASE 1 LOT 97 1.0 $ 42.00 001-242-040-000 2128 UKIAH CT BELL CROSSING PHASE 1 LOT 96 1.0 $ 42.00 001-242-041-000 2132 UKIAH CT BELL CROSSING PHASE 1 LOT 95 1.0 $ 42.00 001-242-042-000 2136 UKIAH CT BELL CROSSING PHASE 1 LOT 94 1.0 $ 42.00 001-242-043-000 2137 REDDING WAY BELL CROSSING PHASE 1 LOT 84 1.0 $ 42.00 001-242-044-000 2133 REDDING WAY BELL CROSSING PHASE 1 LOT 85 1.0 $ 42.00 001-242-045-000 2129 REDDING WAY BELL CROSSING PHASE 1 LOT 86 1.0 $ 42.00 001-242-046-000 2125 REDDING WAY BELL CROSSING PHASE 1 LOT 87 1.0 $ 42.00 001-242-047-000 2121 REDDING WAY BELL CROSSING PHASE 1 LOT 88 1.0 $ 42.00 City of Atwater
Bell Crossing Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 7 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Bell Crossing Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
001-242-048-000 2117 REDDING WAY BELL CROSSING PHASE 1 LOT 89 1.0 $ 42.00 001-242-049-000 2113 REDDING WAY BELL CROSSING PHASE 1 LOT 90 1.0 $ 42.00 001-242-050-000 2109 REDDING WAY BELL CROSSING PHASE 1 LOT 91 1.0 $ 42.00 001-242-051-000 2105 REDDING WAY BELL CROSSING PHASE 1 LOT 92 1.0 $ 42.00 001-242-052-000 2101 REDDING WAY BELL CROSSING PHASE 1 LOT 93 1.0 $ 42.00 001-243-001-000 2140 REDDING WAY BELL CROSSING PHASE 1 LOT 1 1.0 $ 42.00 001-243-002-000 2136 REDDING WAY BELL CROSSING PHASE 1 LOT 2 1.0 $ 42.00 001-243-003-000 2132 REDDING WAY BELL CROSSING PHASE 1 LOT 3 1.0 $ 42.00 001-243-004-000 2128 REDDING WAY BELL CROSSING PHASE 1 LOT 4 1.0 $ 42.00 001-243-005-000 2124 REDDING WAY BELL CROSSING PHASE 1 LOT 5 1.0 $ 42.00 001-243-006-000 2120 REDDING WAY BELL CROSSING PHASE 1 LOT 6 1.0 $ 42.00 001-243-007-000 2116 REDDING WAY BELL CROSSING PHASE 1 LOT 7 1.0 $ 42.00 001-243-008-000 2112 REDDING WAY BELL CROSSING PHASE 1 LOT 8 1.0 $ 42.00 001-243-009-000 2108 REDDING WAY BELL CROSSING PHASE 1 LOT 9 1.0 $ 42.00 001-243-010-000 2104 REDDING WAY BELL CROSSING PHASE 1 LOT 10 1.0 $ 42.00 001-243-011-000 2100 REDDING WAY BELL CROSSING PHASE 1 LOT 11 1.0 $ 42.00 001-244-001-000 1956 TRUCKEE DR BELL CROSSING PHASE 1 LOT 24 1.0 $ 42.00 001-244-002-000 1952 TRUCKEE DR BELL CROSSING PHASE 1 LOT 23 1.0 $ 42.00 001-244-003-000 1948 TRUCKEE DR BELL CROSSING PHASE 1 LOT 22 1.0 $ 42.00 001-244-004-000 1944 TRUCKEE DR BELL CROSSING PHASE 1 LOT 21 1.0 $ 42.00 001-244-005-000 1940 TRUCKEE DR BELL CROSSING PHASE 1 LOT 20 1.0 $ 42.00 001-244-006-000 1936 TRUCKEE DR BELL CROSSING PHASE 1 LOT 19 1.0 $ 42.00 001-244-007-000 1932 TRUCKEE DR BELL CROSSING PHASE 1 LOT 18 1.0 $ 42.00 001-244-008-000 1928 TRUCKEE DR BELL CROSSING PHASE 1 LOT 17 1.0 $ 42.00 001-244-009-000 BELL CROSSING PHASE 1 LOT 16 1.0 $ 42.00 001-244-010-000 1920 TRUCKEE DR BELL CROSSING PHASE 1 LOT 15 1.0 $ 42.00 001-244-011-000 1916 TRUCKEE DR BELL CROSSING PHASE 1 LOT 14 1.0 $ 42.00 001-244-012-000 BELL CROSSING PHASE 1 LOT 13 1.0 $ 42.00 001-244-013-000 1908 TRUCKEE DR BELL CROSSING PHASE 1 LOT 12 1.0 $ 42.00 001-251-001-000 1960 TRUCKEE DR BELL CROSSING PHASE 1 LOT 25 1.0 $ 42.00 001-251-002-000 1964 TRUCKEE DR BELL CROSSING PHASE 1 LOT 26 1.0 $ 42.00 001-251-003-000 1968 TRUCKEE DR BELL CROSSING PHASE 1 LOT 27 1.0 $ 42.00 001-251-004-000 1972 TRUCKEE DR BELL CROSSING PHASE 2 LOT 28 1.0 $ 42.00 001-251-005-000 1976 TRUCKEE DR BELL CROSSING PHASE 2 LOT 29 1.0 $ 42.00 001-251-006-000 1980 TRUCKEE DR BELL CROSSING PHASE 2 LOT 30 1.0 $ 42.00 001-251-007-000 1984 TRUCKEE DR BELL CROSSING PHASE 2 LOT 31 1.0 $ 42.00 001-251-008-000 1988 TRUCKEE DR BELL CROSSING PHASE 2 LOT 32 1.0 $ 42.00 001-251-009-000 1992 TRUCKEE DR BELL CROSSING PHASE 2 LOT 33 1.0 $ 42.00 001-251-010-000 1996 TRUCKEE DR BELL CROSSING PHASE 2 LOT 34 1.0 $ 42.00 001-251-011-000 2000 TRUCKEE DR BELL CROSSING PHASE 2 LOT 35 1.0 $ 42.00 001-251-012-000 2004 TRUCKEE DR BELL CROSSING PHASE 2 LOT 36 1.0 $ 42.00 001-251-013-000 2008 TRUCKEE DR BELL CROSSING PHASE 2 LOT 37 1.0 $ 42.00 001-251-014-000 2012 TRUCKEE DR BELL CROSSING PHASE 2 LOT 38 1.0 $ 42.00 001-251-015-000 2016 TRUCKEE DR BELL CROSSING PHASE 2 LOT 39 1.0 $ 42.00 001-251-016-000 2101 TRUCKEE DR BELL CROSSING PHASE 2 LOT 40 1.0 $ 42.00 001-251-017-000 2105 TRUCKEE DR BELL CROSSING PHASE 2 LOT 41 1.0 $ 42.00 001-251-018-000 2109 TRUCKEE DR BELL CROSSING PHASE 2 LOT 42 1.0 $ 42.00 001-251-019-000 2113 TRUCKEE DR BELL CROSSING PHASE 2 LOT 43 1.0 $ 42.00 001-251-020-000 2117 TRUCKEE DR BELL CROSSING PHASE 2 LOT 44 1.0 $ 42.00 001-251-021-000 2034 SHASTA DR BELL CROSSING PHASE 2 LOT 45 1.0 $ 42.00 001-251-022-000 2038 SHASTA DR BELL CROSSING PHASE 2 LOT 46 1.0 $ 42.00 001-251-023-000 2042 SHASTA DR BELL CROSSING PHASE 2 LOT 47 1.0 $ 42.00 001-251-024-000 2045 SHASTA DR BELL CROSSING PHASE 2 LOT 48 1.0 $ 42.00 001-251-025-000 2041 SHASTA DR BELL CROSSING PHASE 2 LOT 49 1.0 $ 42.00 001-251-026-000 2037 SHASTA DR BELL CROSSING PHASE 2 LOT 50 1.0 $ 42.00 001-251-027-000 2033 SHASTA DR BELL CROSSING PHASE 2 LOT 51 1.0 $ 42.00 001-251-028-000 2029 SHASTA DR BELL CROSSING PHASE 2 LOT 52 1.0 $ 42.00 001-251-029-000 2025 SHASTA DR BELL CROSSING PHASE 2 LOT 53 1.0 $ 42.00 001-251-030-000 2021 SHASTA DR BELL CROSSING PHASE 2 LOT 54 1.0 $ 42.00 Willdan Financial Services Page 8 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Bell Crossing Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
001-251-031-000 2017 SHASTA DR BELL CROSSING PHASE 2 LOT 55 1.0 $ 42.00 001-251-032-000 2013 SHASTA DR BELL CROSSING PHASE 2 LOT 56 1.0 $ 42.00 001-251-033-000 2009 SHASTA DR BELL CROSSING PHASE 2 LOT 57 1.0 $ 42.00 001-251-034-000 2005 SHASTA DR BELL CROSSING PHASE 2 LOT 58 1.0 $ 42.00 001-251-035-000 2001 SHASTA DR BELL CROSSING PHASE 2 LOT 59 1.0 $ 42.00 001-251-036-000 1997 SHASTA DR BELL CROSSING PHASE 2 LOT 60 1.0 $ 42.00 001-251-037-000 1993 SHASTA DR BELL CROSSING PHASE 2 LOT 61 1.0 $ 42.00 001-251-038-000 1989 SHASTA DR BELL CROSSING PHASE 2 LOT 62 1.0 $ 42.00 001-251-039-000 1985 SHASTA DR BELL CROSSING PHASE 2 LOT 63 1.0 $ 42.00 001-251-040-000 1981 SHASTA DR BELL CROSSING PHASE 2 LOT 64 1.0 $ 42.00 001-251-041-000 1977 SHASTA DR BELL CROSSING PHASE 2 LOT 65 1.0 $ 42.00 001-251-042-000 1973 SHASTA DR BELL CROSSING PHASE 2 LOT 66 1.0 $ 42.00 001-251-043-000 1969 SHASTA DR BELL CROSSING PHASE 2 LOT 67 1.0 $ 42.00 001-251-044-000 1965 SHASTA DR BELL CROSSING PHASE 2 LOT 68 1.0 $ 42.00 001-251-045-000 1961 SHASTA DR BELL CROSSING PHASE 2 LOT 69 1.0 $ 42.00 001-251-046-000 1957 SHASTA DR BELL CROSSING PHASE 1 LOT 70 1.0 $ 42.00 001-251-047-000 1953 SHASTA DR BELL CROSSING PHASE 1 LOT 71 1.0 $ 42.00 001-252-002-000 BELL CROSSING PHASE 2 LOT 188 1.0 $ 42.00 001-252-003-000 2112 TRUCKEE DR BELL CROSSING PHASE 2 LOT 187 1.0 $ 42.00 001-252-004-000 2116 TRUCKEE DR BELL CROSSING PHASE 2 LOT 186 1.0 $ 42.00 001-252-005-000 2121 NOVATO CT BELL CROSSING PHASE 2 LOT 185 1.0 $ 42.00 001-252-006-000 2117 NOVATO CT BELL CROSSING PHASE 2 LOT 184 1.0 $ 42.00 001-252-007-000 2113 NOVATO CT BELL CROSSING PHASE 2 LOT 183 1.0 $ 42.00 001-252-008-000 2109 NOVATO CT BELL CROSSING PHASE 2 LOT 182 1.0 $ 42.00 001-252-009-000 2105 NOVATO CT BELL CROSSING PHASE 2 LOT 181 1.0 $ 42.00 001-252-010-000 2100 NOVATO CT BELL CROSSING PHASE 2 LOT 180 1.0 $ 42.00 001-252-011-000 2104 NOVATO CT BELL CROSSING PHASE 2 LOT 179 1.0 $ 42.00 001-252-012-000 2108 NOVATO CT BELL CROSSING PHASE 2 LOT 178 1.0 $ 42.00 001-252-013-000 2112 NOVATO CT BELL CROSSING PHASE 2 LOT 177 1.0 $ 42.00 001-252-014-000 2116 NOVATO CT BELL CROSSING PHASE 2 LOT 176 1.0 $ 42.00 001-252-015-000 2120 NOVATO CT BELL CROSSING PHASE 2 LOT 175 1.0 $ 42.00 001-252-016-000 2124 NOVATO CT BELL CROSSING PHASE 2 LOT 174 1.0 $ 42.00 001-252-017-000 2129 SONOMA CT BELL CROSSING PHASE 2 LOT 173 1.0 $ 42.00 001-252-018-000 2125 SONOMA CT BELL CROSSING PHASE 2 LOT 172 1.0 $ 42.00 001-252-019-000 2121 SONOMA CT BELL CROSSING PHASE 2 LOT 171 1.0 $ 42.00 001-252-020-000 2117 SONOMA CT BELL CROSSING PHASE 2 LOT 170 1.0 $ 42.00 001-252-021-000 2113 SONOMA CT BELL CROSSING PHASE 2 LOT 169 1.0 $ 42.00 001-252-022-000 2109 SONOMA CT BELL CROSSING PHASE 2 LOT 168 1.0 $ 42.00 001-252-023-000 2105 SONOMA CT BELL CROSSING PHASE 2 LOT 167 1.0 $ 42.00 001-252-024-000 2101 SONOMA CT BELL CROSSING PHASE 2 LOT 166 1.0 $ 42.00 001-252-025-000 2100 SONOMA CT BELL CROSSING PHASE 2 LOT 165 1.0 $ 42.00 001-252-026-000 2104 SONOMA CT BELL CROSSING PHASE 2 LOT 164 1.0 $ 42.00 001-252-027-000 2108 SONOMA CT BELL CROSSING PHASE 2 LOT 163 1.0 $ 42.00 001-252-028-000 BELL CROSSING PHASE 2 LOT 162 1.0 $ 42.00 001-252-029-000 2116 SONOMA CT BELL CROSSING PHASE 2 LOT 161 1.0 $ 42.00 001-252-030-000 2120 SONOMA CT BELL CROSSING PHASE 2 LOT 160 1.0 $ 42.00 001-252-031-000 2124 SONOMA CT BELL CROSSING PHASE 2 LOT 159 1.0 $ 42.00 001-252-032-000 2128 SONOMA CT BELL CROSSING PHASE 2 LOT 158 1.0 $ 42.00 001-252-033-000 2129 EUREKA CT BELL CROSSING PHASE 2 LOT 157 1.0 $ 42.00 001-252-034-000 2125 EUREKA CT BELL CROSSING PHASE 2 LOT 156 1.0 $ 42.00 001-252-035-000 2121 EUREKA CT BELL CROSSING PHASE 2 LOT 155 1.0 $ 42.00 001-252-036-000 2117 EUREKA CT BELL CROSSING PHASE 2 LOT 154 1.0 $ 42.00 001-252-037-000 2113 EUREKA CT BELL CROSSING PHASE 2 LOT 153 1.0 $ 42.00 001-252-038-000 2109 EUREKA CT BELL CROSSING PHASE 2 LOT 152 1.0 $ 42.00 001-252-039-000 2105 EUREKA CT BELL CROSSING PHASE 2 LOT 151 1.0 $ 42.00 001-252-040-000 2101 EUREKA CT BELL CROSSING PHASE 2 LOT 150 1.0 $ 42.00 001-252-041-000 2100 EUREKA CT BELL CROSSING PHASE 2 LOT 149 1.0 $ 42.00 001-252-042-000 BELL CROSSING PHASE 2 LOT 148 1.0 $ 42.00 001-252-043-000 2108 EUREKA CT BELL CROSSING PHASE 2 LOT 147 1.0 $ 42.00 Willdan Financial Services Page 9 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Bell Crossing Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
001-252-044-000 2112 EUREKA CT BELL CROSSING PHASE 2 LOT 146 1.0 $ 42.00 001-252-045-000 2116 EUREKA CT BELL CROSSING PHASE 2 LOT 145 1.0 $ 42.00 001-252-046-000 2120 EUREKA CT BELL CROSSING PHASE 2 LOT 144 1.0 $ 42.00 001-252-047-000 2124 EUREKA CT BELL CROSSING PHASE 2 LOT 143 1.0 $ 42.00 001-252-048-000 2125 ARCATA WAY BELL CROSSING PHASE 1 LOT 142 1.0 $ 42.00 001-252-049-000 2121 ARCATA WAY BELL CROSSING PHASE 1 LOT 141 1.0 $ 42.00 001-252-050-000 2117 ARCATA WAY BELL CROSSING PHASE 1 LOT 140 1.0 $ 42.00 001-252-051-000 2113 ARCATA WAY BELL CROSSING PHASE 1 LOT 139 1.0 $ 42.00 001-252-052-000 2109 ARCATA WAY BELL CROSSING PHASE 1 LOT 138 1.0 $ 42.00 001-252-053-000 2105 ARCATA WAY BELL CROSSING PHASE 1 LOT 137 1.0 $ 42.00 001-252-054-000 2101 ARCATA WAY BELL CROSSING PHASE 1 LOT 136 1.0 $ 42.00 Total 188.0 $ 7,896.00
Willdan Financial Services Page 10 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
056-400-072-000 PARCEL 1 PM 100-31 SEC 12/7/12 1.0 $ 151.54 056-400-073-000 731 BELUGA CT PARCEL 2 PM 100-31 SEC 12/7/12 1.0 $ 151.54 056-400-074-000 760 BELUGA CT PARCEL 3 PM 100-31 SEC 12/7/12 1.0 $ 151.54 056-400-075-000 PARCEL 4 PM 100-31 SEC 12/7/12 1.0 $ 151.54 056-400-076-000 PARCEL 5 PM 100-31 SEC 12/7/12 1.0 $ 151.54 Total 193.0 $ 8,653.70
City of Atwater
Beluga Court Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 11 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
001-230-001-000 COTTAGE GARDENS LOT 6 1.0 $ 32.64
001-230-002-000 1084 WILBUR WAY COTTAGE GARDENS LOT 7 1.0 $ 32.64 001-230-003-000 COTTAGE GARDENS LOT 8 1.0 $ 32.64
001-230-004-000 1073 WILBUR WAY COTTAGE GARDENS LOT 9 1.0 $ 32.64 001-230-005-000 COTTAGE GARDENS LOT 10 1.0 $ 32.64
001-230-006-000 1043 WILBUR WAY COTTAGE GARDENS LOT 11 1.0 $ 32.64 001-230-007-000 1033 WILBUR WAY COTTAGE GARDENS LOT 12 1.0 $ 32.64 001-230-008-000 COTTAGE GARDENS LOT 13 1.0 $ 32.64
001-230-009-000 COTTAGE GARDENS LOT 14 1.0 $ 32.64
001-230-010-000 COTTAGE GARDENS LOT 1 1.0 $ 32.64
001-230-011-000 COTTAGE GARDENS LOT 2 1.0 $ 32.64
001-230-012-000 1034 WILBUR WAY COTTAGE GARDENS LOT 3 1.0 $ 32.64 001-230-013-000 1044 WILBUR WAY COTTAGE GARDENS LOT 4 1.0 $ 32.64 001-230-014-000 COTTAGE GARDENS LOT 5 1.0 $ 32.64
Total 14.0 $ 456.96
City of Atwater
Cottage Gardens Lighting and Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 12 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
004-052-022-000 1957 RANCHO DEL REY DR JUNIPER MEADOWS II LOT 1 1.0 $ 198.86 004-052-023-000 1900 POLLITT CT JUNIPER MEADOWS LOT II LOT 2 1.0 $ 198.86 004-052-024-000 1914 POLLITT CT JUNIPER MEADOWS LOT II LOT 3 1.0 $ 198.86 004-052-025-000 1928 POLLITT CT JUNIPER MEADOWS LOT II LOT 4 1.0 $ 198.86 004-052-026-000 1942 POLLITT CT JUNIPER MEADOWS LOT II LOT 5 1.0 $ 198.86 004-052-027-000 1956 POLLITT CT JUNIPER MEADOWS LOT II LOT 6 1.0 $ 198.86 004-052-028-000 1970 POLLITT CT JUNIPER MEADOWS LOT II LOT 7 1.0 $ 198.86 004-052-029-000 1957 POLLITT CT JUNIPER MEADOWS LOT II LOT 8 1.0 $ 198.86 004-052-030-000 1943 POLLITT CT JUNIPER MEADOWS LOT II LOT 9 1.0 $ 198.86 004-052-031-000 1929 POLLITT CT JUNIPER MEADOWS LOT II LOT 10 1.0 $ 198.86 004-052-032-000 1915 POLLITT CT JUNIPER MEADOWS LOT II LOT 11 1.0 $ 198.86 004-052-033-000 1901 POLLITT CT JUNIPER MEADOWS LOT II LOT 12 1.0 $ 198.86 Total 12.0 $ 2,386.32
City of Atwater
Juniper Meadows II LD
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 13 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
005-461-001-000 2033 NEBELA DR MEADOW VIEW ESTATES LOT 6 1.0 $ 76.56 005-461-002-000 2037 NEBELA DR MEADOW VIEW ESTATES LOT 7 1.0 $ 76.56 005-461-003-000 2041 NEBELA DR MEADOW VIEW ESTATES LOT 8 1.0 $ 76.56 005-461-004-000 2045 NEBELA DR MEADOW VIEW ESTATES LOT 9 1.0 $ 76.56 005-461-005-000 2049 NEBELA DR MEADOW VIEW ESTATES LOT 10 1.0 $ 76.56 005-461-006-000 2053 NEBELA DR MEADOW VIEW ESTATES LOT 11 1.0 $ 76.56 005-461-007-000 2057 NEBELA DR MEADOW VIEW ESTATES LOT 12 1.0 $ 76.56 005-462-001-000 2287 TOOLE WAY MEADOW VIEW ESTATES LOT 33 1.0 $ 76.56 005-462-002-000 2283 TOOLE WAY MEADOW VIEW ESTATES LOT 34 1.0 $ 76.56 005-462-003-000 2279 TOOLE WAY MEADOW VIEW ESTATES LOT 35 1.0 $ 76.56 005-462-004-000 2275 TOOLE WAY MEADOW VIEW ESTATES LOT 36 1.0 $ 76.56 005-462-005-000 2271 TOOLE WAY MEADOW VIEW ESTATES LOT 37 1.0 $ 76.56 005-463-001-000 2065 NEBELA DR MEADOW VIEW ESTATES LOT 13 1.0 $ 76.56 005-463-002-000 2069 NEBELA DR MEADOW VIEW ESTATES LOT 14 1.0 $ 76.56 005-463-003-000 2073 NEBELA DR MEADOW VIEW ESTATES LOT 15 1.0 $ 76.56 005-463-004-000 2077 NEBELA DR MEADOW VIEW ESTATES LOT 16 1.0 $ 76.56 005-463-005-000 2081 NEBELA DR MEADOW VIEW ESTATES LOT 17 1.0 $ 76.56 005-463-006-000 2085 NEBELA DR MEADOW VIEW ESTATES LOT 18 1.0 $ 76.56 005-463-007-000 2089 NEBELA DR MEADOW VIEW ESTATES LOT 19 1.0 $ 76.56 005-463-008-000 2093 NEBELA DR MEADOW VIEW ESTATES LOT 20 1.0 $ 76.56 005-463-009-000 2097 NEBELA DR MEADOW VIEW ESTATES LOT 21 1.0 $ 76.56 005-463-011-000 2270 NEBELA DR MEADOW VIEW ESTATES LOT 128 1.0 $ 76.56 005-464-001-000 2044 NEBELA DR MEADOW VIEW ESTATES LOT 38 1.0 $ 76.56 005-464-002-000 2048 NEBELA DR MEADOW VIEW ESTATES LOT 39 1.0 $ 76.56 005-464-003-000 2052 NEBELA DR MEADOW VIEW ESTATES LOT 40 1.0 $ 76.56 005-464-004-000 2056 NEBELA DR MEADOW VIEW ESTATES LOT 41 1.0 $ 76.56 005-464-005-000 2060 NEBELA DR MEADOW VIEW ESTATES LOT 42 1.0 $ 76.56 005-464-006-000 2064 NEBELA DR MEADOW VIEW ESTATES LOT 43 1.0 $ 76.56 005-464-007-000 2068 NEBELA DR MEADOW VIEW ESTATES LOT 44 1.0 $ 76.56 005-464-008-000 2072 NEBELA DR MEADOW VIEW ESTATES LOT 45 1.0 $ 76.56 005-464-009-000 2076 NEBELA DR MEADOW VIEW ESTATES LOT 46 1.0 $ 76.56 005-464-010-000 2080 NEBELA DR MEADOW VIEW ESTATES LOT 47 1.0 $ 76.56 005-464-011-000 2084 NEBELA DR MEADOW VIEW ESTATES LOT 48 1.0 $ 76.56 005-464-012-000 2088 NEBELA DR MEADOW VIEW ESTATES LOT 49 1.0 $ 76.56 005-464-013-000 2092 NEBELA DR MEADOW VIEW ESTATES LOT 50 1.0 $ 76.56 005-464-014-000 2096 NEBELA DR MEADOW VIEW ESTATES LOT 51 1.0 $ 76.56 005-464-015-000 2100 NEBELA DR MEADOW VIEW ESTATES LOT 52 1.0 $ 76.56 005-464-016-000 2275 NEBELA DR MEADOW VIEW ESTATES LOT 53 1.0 $ 76.56 005-464-017-000 2271 NEBELA DR MEADOW VIEW ESTATES LOT 54 1.0 $ 76.56 005-464-018-000 2109 PIRO DR MEADOW VIEW ESTATES LOT 55 1.0 $ 76.56 005-464-019-000 2105 PIRO DR MEADOW VIEW ESTATES LOT 56 1.0 $ 76.56 005-464-020-000 2101 PIRO DR MEADOW VIEW ESTATES LOT 57 1.0 $ 76.56 005-464-021-000 2097 PIRO DR MEADOW VIEW ESTATES LOT 58 1.0 $ 76.56 005-464-022-000 2093 PIRO DR MEADOW VIEW ESTATES LOT 59 1.0 $ 76.56 005-464-023-000 2089 PIRO DR MEADOW VIEW ESTATES LOT 60 1.0 $ 76.56 005-464-024-000 2085 PIRO DR MEADOW VIEW ESTATES LOT 61 1.0 $ 76.56 005-464-025-000 2081 PIRO DR MEADOW VIEW ESTATES LOT 62 1.0 $ 76.56 005-464-026-000 2077 PIRO DR MEADOW VIEW ESTATES LOT 63 1.0 $ 76.56 005-464-027-000 2073 PIRO DR MEADOW VIEW ESTATES LOT 64 1.0 $ 76.56 005-464-028-000 2069 PIRO DR MEADOW VIEW ESTATES LOT 65 1.0 $ 76.56 005-464-029-000 2065 PIRO DR MEADOW VIEW ESTATES LOT 66 1.0 $ 76.56 005-464-030-000 2061 PIRO DR MEADOW VIEW ESTATES LOT 67 1.0 $ 76.56 005-464-031-000 2057 PIRO DR MEADOW VIEW ESTATES LOT 68 1.0 $ 76.56 005-464-032-000 2053 PIRO DR MEADOW VIEW ESTATES LOT 69 1.0 $ 76.56 005-465-001-000 2040 PIRO DR MEADOW VIEW ESTATES LOT 79 1.0 $ 76.56 005-465-002-000 2044 PIRO DR MEADOW VIEW ESTATES LOT 80 1.0 $ 76.56 005-465-003-000 2048 PIRO DR MEADOW VIEW ESTATES LOT 81 1.0 $ 76.56 005-465-004-000 2052 PIRO DR MEADOW VIEW ESTATES LOT 82 1.0 $ 76.56 005-465-005-000 2056 PIRO DR MEADOW VIEW ESTATES LOT 83 1.0 $ 76.56 City of Atwater
Meadow View Estates Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 14 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Meadow View Estates Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
005-465-006-000 2060 PIRO DR MEADOW VIEW ESTATES LOT 84 1.0 $ 76.56 005-465-007-000 2064 PIRO DR MEADOW VIEW ESTATES LOT 85 1.0 $ 76.56 005-465-008-000 2068 PIRO DR MEADOW VIEW ESTATES LOT 86 1.0 $ 76.56 005-465-009-000 2072 PIRO DR MEADOW VIEW ESTATES LOT 87 1.0 $ 76.56 005-465-010-000 2076 PIRO DR MEADOW VIEW ESTATES LOT 88 1.0 $ 76.56 005-465-011-000 2080 PIRO DR MEADOW VIEW ESTATES LOT 89 1.0 $ 76.56 005-465-012-000 2084 PIRO DR MEADOW VIEW ESTATES LOT 90 1.0 $ 76.56 005-465-013-000 2088 PIRO DR MEADOW VIEW ESTATES LOT 91 1.0 $ 76.56 005-465-014-000 2092 PIRO DR MEADOW VIEW ESTATES LOT 92 1.0 $ 76.56 005-465-015-000 2096 PIRO DR MEADOW VIEW ESTATES LOT 93 1.0 $ 76.56 005-465-016-000 2100 PIRO DR MEADOW VIEW ESTATES LOT 94 1.0 $ 76.56 005-465-017-000 2104 PIRO DR MEADOW VIEW ESTATES LOT 95 1.0 $ 76.56 005-465-018-000 2108 PIRO DR MEADOW VIEW ESTATES LOT 96 1.0 $ 76.56 005-465-019-000 2112 PIRO DR MEADOW VIEW ESTATES LOT 97 1.0 $ 76.56 005-465-020-000 2116 PIRO DR MEADOW VIEW ESTATES LOT 98 1.0 $ 76.56 005-465-021-000 2117 DOGWOOD CT MEADOW VIEW ESTATES LOT 99 1.0 $ 76.56 005-465-022-000 2113 DOGWOOD CT MEADOW VIEW ESTATES LOT 100 1.0 $ 76.56 005-465-023-000 2109 DOGWOOD CT MEADOW VIEW ESTATES LOT 101 1.0 $ 76.56 005-465-024-000 2105 DOGWOOD CT MEADOW VIEW ESTATES LOT 102 1.0 $ 76.56 005-465-025-000 2101 DOGWOOD CT MEADOW VIEW ESTATES LOT 103 1.0 $ 76.56 005-465-026-000 2097 DOGWOOD CT MEADOW VIEW ESTATES LOT 104 1.0 $ 76.56 005-465-027-000 2104 DOGWOOD CT MEADOW VIEW ESTATES LOT 105 1.0 $ 76.56 005-465-028-000 2108 DOGWOOD CT MEADOW VIEW ESTATES LOT 106 1.0 $ 76.56 005-465-029-000 2112 DOGWOOD CT MEADOW VIEW ESTATES LOT 107 1.0 $ 76.56 005-465-030-000 2116 DOGWOOD CT MEADOW VIEW ESTATES LOT 108 1.0 $ 76.56 005-466-001-000 2266 NEBELA DR MEADOW VIEW ESTATES LOT 127 1.0 $ 76.56 005-466-002-000 2262 NEBELA DR MEADOW VIEW ESTATES LOT 126 1.0 $ 76.56 005-466-003-000 2258 NEBELA DR MEADOW VIEW ESTATES LOT 125 1.0 $ 76.56 005-466-004-000 2254 NEBELA DR MEADOW VIEW ESTATES LOT 124 1.0 $ 76.56 005-466-005-000 2250 NEBELA DR MEADOW VIEW ESTATES LOT 123 1.0 $ 76.56 005-471-001-000 2245 NEBELA DR MEADOW VIEW ESTATES LOT 109 1.0 $ 76.56 005-471-002-000 2241 NEBELA DR MEADOW VIEW ESTATES LOT 110 1.0 $ 76.56 005-471-003-000 2237 NEBELA DR MEADOW VIEW ESTATES LOT 111 1.0 $ 76.56 005-471-004-000 2233 NEBELA DR MEADOW VIEW ESTATES LOT 112 1.0 $ 76.56 005-471-005-000 2229 NEBELA DR MEADOW VIEW ESTATES LOT 113 1.0 $ 76.56 005-471-006-000 2225 NEBELA DR MEADOW VIEW ESTATES LOT 114 1.0 $ 76.56 005-471-007-000 2221 NEBELA DR MEADOW VIEW ESTATES LOT 115 1.0 $ 76.56 005-471-008-000 2217 NEBELA DR MEADOW VIEW ESTATES LOT 116 1.0 $ 76.56 005-471-009-000 2213 NEBELA DR MEADOW VIEW ESTATES LOT 117 1.0 $ 76.56 005-472-001-000 2246 NEBELA DR MEADOW VIEW ESTATES LOT 122 1.0 $ 76.56 005-472-002-000 2242 NEBELA DR MEADOW VIEW ESTATES LOT 121 1.0 $ 76.56 005-472-003-000 2238 NEBELA DR MEADOW VIEW ESTATES LOT 120 1.0 $ 76.56 005-472-004-000 2234 NEBELA DR MEADOW VIEW ESTATES LOT 119 1.0 $ 76.56 005-472-005-000 2230 NEBELA DR MEADOW VIEW ESTATES LOT 118 1.0 $ 76.56 005-482-001-000 2287 WHISPER WAY MEADOW VIEW ESTATES LOT 22 1.0 $ 76.56 005-482-002-000 2283 WHISPER WAY MEADOW VIEW ESTATES LOT 23 1.0 $ 76.56 005-482-003-000 2279 WHISPER WAY MEADOW VIEW ESTATES LOT 24 1.0 $ 76.56 005-482-004-000 2275 WHISPER WAY MEADOW VIEW ESTATES LOT 25 1.0 $ 76.56 005-482-005-000 2271 WHISPER WAY MEADOW VIEW ESTATES LOT 26 1.0 $ 76.56 005-482-006-000 2267 WHISPER WAY MEADOW VIEW ESTATES LOT 27 1.0 $ 76.56 005-483-001-000 2013 NEBELA DR MEADOW VIEW ESTATES LOT 1 1.0 $ 76.56 005-483-002-000 2017 NEBELA DR MEADOW VIEW ESTATES LOT 2 1.0 $ 76.56 005-483-003-000 2021 NEBELA DR MEADOW VIEW ESTATES LOT 3 1.0 $ 76.56 005-483-004-000 2025 NEBELA DR MEADOW VIEW ESTATES LOT 4 1.0 $ 76.56 005-483-005-000 2029 NEBELA DR MEADOW VIEW ESTATES LOT 5 1.0 $ 76.56 005-484-001-000 2286 WHISPER WAY MEADOW VIEW ESTATES LOT 32 1.0 $ 76.56 005-484-002-000 2282 WHISPER WAY MEADOW VIEW ESTATES LOT 31 1.0 $ 76.56 005-484-003-000 2278 WHISPER WAY MEADOW VIEW ESTATES LOT 30 1.0 $ 76.56 005-484-004-000 2274 WHISPER WAY MEADOW VIEW ESTATES LOT 29 1.0 $ 76.56 Willdan Financial Services Page 15 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Meadow View Estates Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
005-484-005-000 2270 WHISPER WAY MEADOW VIEW ESTATES LOT 28 1.0 $ 76.56 005-485-001-000 2036 PIRO DR MEADOW VIEW ESTATES LOT 78 1.0 $ 76.56 005-485-002-000 2032 PIRO DR MEADOW VIEW ESTATES LOT 77 1.0 $ 76.56 005-485-003-000 2028 PIRO DR MEADOW VIEW ESTATES LOT 76 1.0 $ 76.56 005-485-004-000 2024 PIRO DR MEADOW VIEW ESTATES LOT 75 1.0 $ 76.56 005-485-005-000 2020 PIRO DR MEADOW VIEW ESTATES LOT 74 1.0 $ 76.56 005-485-006-000 2016 PIRO DR MEADOW VIEW ESTATES LOT 73 1.0 $ 76.56 005-485-007-000 2012 PIRO DR MEADOW VIEW ESTATES LOT 72 1.0 $ 76.56 005-485-008-000 2008 PIRO DR MEADOW VIEW ESTATES LOT 71 1.0 $ 76.56 005-485-009-000 2004 PIRO DR MEADOW VIEW ESTATES LOT 70 1.0 $ 76.56 Total 128.0 $ 9,799.68
Willdan Financial Services Page 16 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
005-400-008-000 1951 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 134 1.0 $ 87.00 005-400-009-000 1955 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 135 1.0 $ 87.00 005-400-010-000 1633 WESTMORE DR MELLO RANCH UNIT 1 LOT 133 1.0 $ 87.00 005-400-011-000 1623 WESTMORE DR MELLO RANCH UNIT 1 LOT 132 1.0 $ 87.00 005-400-012-000 1613 WESTMORE DR MELLO RANCH UNIT 1 LOT 131 1.0 $ 87.00 005-400-013-000 1603 WESTMORE DR MELLO RANCH UNIT 1 LOT 130 1.0 $ 87.00 005-400-014-000 1593 WESTMORE DR MELLO RANCH UNIT 1 LOT 129 1.0 $ 87.00 005-400-015-000 1583 WESTMORE DR MELLO RANCH UNIT 1 LOT 128 1.0 $ 87.00 005-400-016-000 1573 WESTMORE DR MELLO RANCH UNIT 1 LOT 127 1.0 $ 87.00 005-400-017-000 1932 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 046 1.0 $ 87.00 005-400-018-000 1936 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 045 1.0 $ 87.00 005-400-019-000 1940 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 044 1.0 $ 87.00 005-400-020-000 1944 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 043 1.0 $ 87.00 005-400-021-000 1948 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 042 1.0 $ 87.00 005-400-022-000 1952 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 041 1.0 $ 87.00 005-400-023-000 1951 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 052 1.0 $ 87.00 005-400-024-000 1947 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 051 1.0 $ 87.00 005-400-025-000 1943 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 050 1.0 $ 87.00 005-400-026-000 1939 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 049 1.0 $ 87.00 005-400-027-000 1935 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 048 1.0 $ 87.00 005-400-028-000 1931 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 047 1.0 $ 87.00 005-400-029-000 1932 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 005 1.0 $ 87.00 005-400-030-000 1936 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 006 1.0 $ 87.00 005-400-031-000 1940 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 007 1.0 $ 87.00 005-400-032-000 1944 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 008 1.0 $ 87.00 005-400-033-000 1573 GRANDVIEW DR MELLO RANCH UNIT 1 LOT 009 1.0 $ 87.00 005-410-006-000 1563 WESTMORE DR MELLO RANCH UNIT 1 LOT 126 1.0 $ 87.00 005-410-007-000 1553 WESTMORE DR MELLO RANCH UNIT 1 LOT 125 1.0 $ 87.00 005-410-008-000 1543 WESTMORE CT MELLO RANCH UNIT 1 LOT 124 1.0 $ 87.00 005-410-009-000 1533 WESTMORE CT MELLO RANCH UNIT 1 LOT 123 1.0 $ 87.00 005-410-010-000 1523 WESTMORE CT MELLO RANCH UNIT 1 LOT 122 1.0 $ 87.00 005-410-011-000 1513 WESTMORE CT MELLO RANCH UNIT 1 LOT 121 1.0 $ 87.00 005-410-012-000 1503 WESTMORE CT MELLO RANCH UNIT 1 LOT 120 1.0 $ 87.00 005-410-013-000 1493 WESTMORE CT MELLO RANCH UNIT 1 LOT 119 1.0 $ 87.00 005-410-014-000 1483 WESTMORE CT MELLO RANCH UNIT 1 LOT 118 1.0 $ 87.00 005-410-015-000 1472 WESTMORE CT MELLO RANCH UNIT 1 LOT 117 1.0 $ 87.00 005-410-016-000 1482 WESTMORE CT MELLO RANCH UNIT 1 LOT 116 1.0 $ 87.00 005-410-017-000 1492 WESTMORE CT MELLO RANCH UNIT 1 LOT 115 1.0 $ 87.00 005-410-018-000 1502 WESTMORE CT MELLO RANCH UNIT 1 LOT 114 1.0 $ 87.00 005-410-019-000 1512 WESTMORE CT MELLO RANCH UNIT 1 LOT 113 1.0 $ 87.00 005-410-020-000 1522 WESTMORE CT MELLO RANCH UNIT 1 LOT 112 1.0 $ 87.00 005-410-021-000 1532 WESTMORE CT MELLO RANCH UNIT 1 LOT 111 1.0 $ 87.00 005-410-022-000 1533 WALDEN CT MELLO RANCH UNIT 1 LOT 110 1.0 $ 87.00 005-410-023-000 1523 WALDEN CT MELLO RANCH UNIT 1 LOT 109 1.0 $ 87.00 005-410-024-000 1513 WALDEN CT MELLO RANCH UNIT 1 LOT 108 1.0 $ 87.00 005-410-025-000 1503 WALDEN CT MELLO RANCH UNIT 1 LOT 107 1.0 $ 87.00 005-410-026-000 1493 WALDEN CT MELLO RANCH UNIT 1 LOT 106 1.0 $ 87.00 005-410-027-000 1483 WALDEN CT MELLO RANCH UNIT 1 LOT 105 1.0 $ 87.00 005-410-029-000 1472 WALDEN CT MELLO RANCH UNIT 1 LOT 104 1.0 $ 87.00 005-410-030-000 1482 WALDEN CT MELLO RANCH UNIT 1 LOT 103 1.0 $ 87.00 005-410-031-000 1492 WALDEN CT MELLO RANCH UNIT 1 LOT 102 1.0 $ 87.00 005-410-032-000 1502 WALDEN CT MELLO RANCH UNIT 1 LOT 101 1.0 $ 87.00 005-410-033-000 1512 WALDEN CT MELLO RANCH UNIT 1 LOT 100 1.0 $ 87.00 005-410-034-000 1522 WALDEN CT MELLO RANCH UNIT 1 LOT 099 1.0 $ 87.00 005-410-035-000 1532 WALDEN CT MELLO RANCH UNIT 1 LOT 098 1.0 $ 87.00 005-410-036-000 1931 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 004 1.0 $ 87.00 005-410-037-000 1935 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 003 1.0 $ 87.00 005-410-038-000 1939 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 002 1.0 $ 87.00 005-410-039-000 1943 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 001 1.0 $ 87.00 City of Atwater
Mello Ranch 1 Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 17 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Mello Ranch 1 Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
005-410-040-000 1553 GRANDVIEW DR MELLO RANCH UNIT 1 LOT 011 1.0 $ 87.00 005-410-041-000 1563 GRANDVIEW DR MELLO RANCH UNIT 1 LOT 010 1.0 $ 87.00 005-421-001-000 1643 SKYVIEW CT MELLO RANCH UNIT 1 LOT 136 1.0 $ 87.00 005-421-002-000 1653 SKYVIEW CT MELLO RANCH UNIT 1 LOT 137 1.0 $ 87.00 005-421-003-000 1663 SKYVIEW CT MELLO RANCH UNIT 1 LOT 138 1.0 $ 87.00 005-421-004-000 1662 SKYVIEW CT MELLO RANCH UNIT 1 LOT 139 1.0 $ 87.00 005-421-005-000 1652 SKYVIEW CT MELLO RANCH UNIT 1 LOT 140 1.0 $ 87.00 005-421-006-000 1642 SKYVIEW CT MELLO RANCH UNIT 1 LOT 141 1.0 $ 87.00 005-421-007-000 1643 SAVANNAH CT MELLO RANCH UNIT 1 LOT 142 1.0 $ 87.00 005-421-008-000 1653 SAVANNAH CT MELLO RANCH UNIT 1 LOT 143 1.0 $ 87.00 005-421-009-000 1663 SAVANNAH CT MELLO RANCH UNIT 1 LOT 144 1.0 $ 87.00 005-421-010-000 1662 SAVANNAH CT MELLO RANCH UNIT 1 LOT 145 1.0 $ 87.00 005-421-011-000 1652 SAVANNAH CT MELLO RANCH UNIT 1 LOT 146 1.0 $ 87.00 005-421-012-000 1642 SAVANNAH CT MELLO RANCH UNIT 1 LOT 147 1.0 $ 87.00 005-421-013-000 1643 OAK GROVE LN MELLO RANCH UNIT 1 LOT 148 1.0 $ 87.00 005-421-014-000 1653 OAK GROVE LN MELLO RANCH UNIT 1 LOT 149 1.0 $ 87.00 005-421-015-000 1663 OAK GROVE LN MELLO RANCH UNIT 1 LOT 150 1.0 $ 87.00 005-421-016-000 1673 OAK GROVE LN MELLO RANCH UNIT 1 LOT 151 1.0 $ 87.00 005-422-001-000 1956 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 040 1.0 $ 87.00 005-422-002-000 1960 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 039 1.0 $ 87.00 005-422-003-000 1964 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 038 1.0 $ 87.00 005-422-004-000 1968 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 037 1.0 $ 87.00 005-422-005-000 1972 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 036 1.0 $ 87.00 005-422-006-000 1976 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 035 1.0 $ 87.00 005-422-007-000 1980 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 034 1.0 $ 87.00 005-422-008-000 1984 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 033 1.0 $ 87.00 005-422-009-000 1988 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 032 1.0 $ 87.00 005-422-010-000 1992 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 031 1.0 $ 87.00 005-422-011-000 1996 SAGEWOOD DR MELLO RANCH UNIT 1 LOT 030 1.0 $ 87.00 005-422-012-000 1572 FIELDCREST DR MELLO RANCH UNIT 1 LOT 065 1.0 $ 87.00 005-422-013-000 1582 FIELDCREST DR MELLO RANCH UNIT 1 LOT 064 1.0 $ 87.00 005-422-014-000 1592 FIELDCREST DR MELLO RANCH UNIT 1 LOT 063 1.0 $ 87.00 005-422-015-000 1991 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 062 1.0 $ 87.00 005-422-016-000 1987 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 061 1.0 $ 87.00 005-422-017-000 1983 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 060 1.0 $ 87.00 005-422-018-000 1979 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 059 1.0 $ 87.00 005-422-019-000 1975 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 058 1.0 $ 87.00 005-422-020-000 1971 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 057 1.0 $ 87.00 005-422-021-000 1967 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 056 1.0 $ 87.00 005-422-022-000 1963 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 055 1.0 $ 87.00 005-422-023-000 1959 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 054 1.0 $ 87.00 005-422-024-000 1955 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 053 1.0 $ 87.00 005-423-001-000 1572 GRANDVIEW DR MELLO RANCH UNIT 1 LOT 014 1.0 $ 87.00 005-423-002-000 1960 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 015 1.0 $ 87.00 005-423-003-000 1964 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 016 1.0 $ 87.00 005-423-004-000 1968 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 017 1.0 $ 87.00 005-423-005-000 1972 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 018 1.0 $ 87.00 005-423-006-000 1976 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 019 1.0 $ 87.00 005-423-007-000 1980 BROOKHAVEN PL MELLO RANCH UNIT 1 LOT 020 1.0 $ 87.00 005-423-008-000 1573 FIELDCREST DR MELLO RANCH UNIT 1 LOT 021 1.0 $ 87.00 005-431-001-000 1562 GRANDVIEW DR MELLO RANCH UNIT 1 LOT 013 1.0 $ 87.00 005-431-002-000 1552 GRANDVIEW DR MELLO RANCH UNIT 1 LOT 012 1.0 $ 87.00 005-431-003-000 1959 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 029 1.0 $ 87.00 005-431-004-000 1963 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 028 1.0 $ 87.00 005-431-005-000 1967 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 027 1.0 $ 87.00 005-431-006-000 1971 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 026 1.0 $ 87.00 005-431-007-000 1975 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 025 1.0 $ 87.00 005-431-008-000 1979 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 024 1.0 $ 87.00 005-431-009-000 1553 FIELDCREST DR MELLO RANCH UNIT 1 LOT 023 1.0 $ 87.00 Willdan Financial Services Page 18 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Mello Ranch 1 Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
005-431-010-000 1563 FIELDCREST DR MELLO RANCH UNIT 1 LOT 022 1.0 $ 87.00 005-432-001-000 MELLO RANCH UNIT 1 LOT 097 1.0 $ 87.00
005-432-002-000 1523 CLOVERFIELD CT MELLO RANCH UNIT 1 LOT 096 1.0 $ 87.00 005-432-003-000 MELLO RANCH UNIT 1 LOT 095 1.0 $ 87.00
005-432-004-000 1503 CLOVERFIELD CT MELLO RANCH UNIT 1 LOT 094 1.0 $ 87.00 005-432-005-000 1493 CLOVERFIELD CT MELLO RANCH UNIT 1 LOT 093 1.0 $ 87.00 005-432-006-000 1483 CLOVERFIELD CT MELLO RANCH UNIT 1 LOT 092 1.0 $ 87.00 005-432-007-000 1472 CLOVERFIELD CT MELLO RANCH UNIT 1 LOT 091 1.0 $ 87.00 005-432-008-000 1482 CLOVERFIELD CT MELLO RANCH UNIT 1 LOT 090 1.0 $ 87.00 005-432-009-000 1492 CLOVERFIELD CT MELLO RANCH UNIT 1 LOT 089 1.0 $ 87.00 005-432-010-000 1502 CLOVERFIELD CT MELLO RANCH UNIT 1 LOT 088 1.0 $ 87.00 005-432-011-000 MELLO RANCH UNIT 1 LOT 087 1.0 $ 87.00
005-432-012-000 MELLO RANCH UNIT 1 LOT 086 1.0 $ 87.00
005-432-013-000 MELLO RANCH UNIT 1 LOT 085 1.0 $ 87.00
005-432-014-000 1972 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 084 1.0 $ 87.00 005-432-015-000 1976 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 083 1.0 $ 87.00 005-432-016-000 1980 SUMMERGLEN DR MELLO RANCH UNIT 1 LOT 082 1.0 $ 87.00 005-432-017-000 1533 FIELDCREST CT MELLO RANCH UNIT 1 LOT 081 1.0 $ 87.00 005-432-018-000 1523 FIELDCREST CT MELLO RANCH UNIT 1 LOT 080 1.0 $ 87.00 005-432-019-000 1513 FIELDCREST CT MELLO RANCH UNIT 1 LOT 079 1.0 $ 87.00 005-432-020-000 1503 FIELDCREST CT MELLO RANCH UNIT 1 LOT 078 1.0 $ 87.00 005-432-021-000 1493 FIELDCREST CT MELLO RANCH UNIT 1 LOT 077 1.0 $ 87.00 005-432-022-000 1483 FIELDCREST CT MELLO RANCH UNIT 1 LOT 076 1.0 $ 87.00 005-432-023-000 1472 FIELDCREST CT MELLO RANCH UNIT 1 LOT 075 1.0 $ 87.00 005-432-024-000 1482 FIELDCREST DR MELLO RANCH UNIT 1 LOT 074 1.0 $ 87.00 005-432-025-000 1492 FIELDCREST CT MELLO RANCH UNIT 1 LOT 073 1.0 $ 87.00 005-432-026-000 1502 FIELDCREST CT MELLO RANCH UNIT 1 LOT 072 1.0 $ 87.00 005-432-027-000 1512 FIELDCREST CT MELLO RANCH UNIT 1 LOT 071 1.0 $ 87.00 005-432-028-000 1522 FIELDCREST CT MELLO RANCH UNIT 1 LOT 070 1.0 $ 87.00 005-432-029-000 1532 FIELDCREST CT MELLO RANCH UNIT 1 LOT 069 1.0 $ 87.00 005-432-030-000 1542 FIELDCREST DR MELLO RANCH UNIT 1 LOT 068 1.0 $ 87.00 005-432-031-000 1552 FIELDCREST DR MELLO RANCH UNIT 1 LOT 067 1.0 $ 87.00 005-432-032-000 1562 FIELDCREST DR MELLO RANCH UNIT 1 LOT 066 1.0 $ 87.00 Total 151.0 $ 13,137.00
Willdan Financial Services Page 19 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
005-441-001-000 1810 SANTA YNEZ CT MELLO RANCH UNIT NO.2 LOT 200 1.0 $ 110.00 005-441-002-000 1820 SANTA YNEZ CT MELLO RANCH UNIT NO.2 LOT 199 1.0 $ 110.00 005-441-003-000 1830 SANTA YNEZ CT MELLO RANCH UNIT NO.2 LOT 198 1.0 $ 110.00 005-441-004-000 1840 SANTA YNEZ CT MELLO RANCH UNIT NO.2 LOT 197 1.0 $ 110.00 005-441-005-000 1850 SANTA YNEZ CT MELLO RANCH UNIT NO.2 LOT 196 1.0 $ 110.00 005-441-007-000 1841 SANTA YNEZ CT MELLO RANCH UNIT NO.2 LOT 195 1.0 $ 110.00 005-441-008-000 1831 SANTA YNEZ CT MELLO RANCH UNIT NO.2 LOT 194 1.0 $ 110.00 005-441-009-000 1821 SANTA YNEZ CT MELLO RANCH UNIT NO.2 LOT 193 1.0 $ 110.00 005-441-010-000 1811 SANTA YNEZ CT MELLO RANCH UNIT NO.2 LOT 192 1.0 $ 110.00 005-441-012-000 2000 DE LA VINA CT MELLO RANCH UNIT NO.2 LOT 191 1.0 $ 110.00 005-441-013-000 2004 DE LA VINA CT MELLO RANCH UNIT NO.2 LOT 190 1.0 $ 110.00 005-441-014-000 2008 DE LA VINA CT MELLO RANCH UNIT NO.2 LOT 189 1.0 $ 110.00 005-441-015-000 2012 DE LA VINA CT MELLO RANCH UNIT NO.2 LOT 188 1.0 $ 110.00 005-441-016-000 2016 DE LA VINA CT MELLO RANCH UNIT NO.2 LOT 187 1.0 $ 110.00 005-441-017-000 2020 DE LA VINA CT MELLO RANCH UNIT NO.2 LOT 186 1.0 $ 110.00 005-441-018-000 2024 DE LA VINA CT MELLO RANCH UNIT NO.2 LOT 185 1.0 $ 110.00 005-441-019-000 2025 CHADALA CT MELLO RANCH UNIT NO.2 LOT 184 1.0 $ 110.00 005-441-020-000 2021 CHADALA CT MELLO RANCH UNIT NO.2 LOT 183 1.0 $ 110.00 005-441-021-000 2017 CHADALA CT MELLO RANCH UNIT NO.2 LOT 182 1.0 $ 110.00 005-441-022-000 2013 CHADALA CT MELLO RANCH UNIT NO.2 LOT 181 1.0 $ 110.00 005-441-023-000 2009 CHADALA CT MELLO RANCH UNIT NO.2 LOT 180 1.0 $ 110.00 005-441-024-000 2005 CHADALA CT MELLO RANCH UNIT NO.2 LOT 179 1.0 $ 110.00 005-441-025-000 2001 CHADALA CT MELLO RANCH UNIT NO.2 LOT 178 1.0 $ 110.00 005-441-026-000 2004 CHADALA CT MELLO RANCH UNIT NO.2 LOT 177 1.0 $ 110.00 005-441-027-000 2008 CHADALA CT MELLO RANCH UNIT NO.2 LOT 176 1.0 $ 110.00 005-441-028-000 2012 CHADALA CT MELLO RANCH UNIT NO.2 LOT 175 1.0 $ 110.00 005-441-029-000 2016 CHADALA CT MELLO RANCH UNIT NO.2 LOT 174 1.0 $ 110.00 005-441-030-000 2020 CHADALA CT MELLO RANCH UNIT NO.2 LOT 173 1.0 $ 110.00 005-441-031-000 2024 CHADALA CT MELLO RANCH UNIT NO.2 LOT 172 1.0 $ 110.00 005-442-001-000 1811 LOS OLIVOS CT MELLO RANCH UNIT NO.2 LOT 201 1.0 $ 110.00 005-442-002-000 1821 LOS OLIVOS CT MELLO RANCH UNIT NO.2 LOT 202 1.0 $ 110.00 005-442-003-000 1831 LOS OLIVOS CT MELLO RANCH UNIT NO.2 LOT 203 1.0 $ 110.00 005-442-004-000 1841 LOS OLIVOS CT MELLO RANCH UNIT NO.2 LOT 204 1.0 $ 110.00 005-442-005-000 1850 LOS OLIVOS CT MELLO RANCH UNIT NO.2 LOT 205 1.0 $ 110.00 005-442-006-000 1840 LOS OLIVOS CT MELLO RANCH UNIT NO.2 LOT 206 1.0 $ 110.00 005-442-007-000 1830 LOS OLIVOS CT MELLO RANCH UNIT NO.2 LOT 207 1.0 $ 110.00 005-442-008-000 1820 LOS OLIVOS CT MELLO RANCH UNIT NO.2 LOT 208 1.0 $ 110.00 005-442-009-000 1810 LOS OLIVOS CT MELLO RANCH UNIT NO.2 LOT 209 1.0 $ 110.00 005-442-010-000 1811 DE LA GUERRA CT MELLO RANCH UNIT NO.2 LOT 210 1.0 $ 110.00 005-442-011-000 1821 DE LA GUERRA CT MELLO RANCH UNIT NO.2 LOT 211 1.0 $ 110.00 005-442-012-000 1831 DE LA GUERRA CT MELLO RANCH UNIT NO.2 LOT 212 1.0 $ 110.00 005-442-013-000 1841 DE LA GUERRA WAY MELLO RANCH UNIT NO.2 LOT 213 1.0 $ 110.00 005-442-014-000 1850 DE LA GUERRA CT MELLO RANCH UNIT NO.2 LOT 214 1.0 $ 110.00 005-442-015-000 1840 DE LA GUERRA CT MELLO RANCH UNIT NO.2 LOT 215 1.0 $ 110.00 005-442-016-000 1830 DE LA GUERRA CT MELLO RANCH UNIT NO.2 LOT 216 1.0 $ 110.00 005-442-017-000 1820 DE LA GUERRA CT MELLO RANCH UNIT NO.2 LOT 217 1.0 $ 110.00 005-442-018-000 1810 DE LA GUERRA CT MELLO RANCH UNIT NO.2 LOT 218 1.0 $ 110.00 005-442-019-000 1800 DE LA GUERRA CT MELLO RANCH UNIT NO.2 LOT 219 1.0 $ 110.00 005-442-020-000 2056 DE LA GUERRA WAY MELLO RANCH UNIT NO.2 LOT 220 1.0 $ 110.00 005-442-021-000 2052 DE LA GUERRA WAY MELLO RANCH UNIT NO.2 LOT 221 1.0 $ 110.00 005-442-022-000 2048 DE LA GUERRA WAY MELLO RANCH UNIT NO.2 LOT 222 1.0 $ 110.00 005-442-023-000 2044 DE LA GUERRA WAY MELLO RANCH UNIT NO.2 LOT 223 1.0 $ 110.00 005-442-024-000 2040 DE LA GUERRA WAY MELLO RANCH UNIT NO.2 LOT 224 1.0 $ 110.00 005-442-025-000 2036 DE LA GUERRA WAY MELLO RANCH UNIT NO.2 LOT 225 1.0 $ 110.00 005-442-026-000 2032 DE LA GUERRA WAY MELLO RANCH UNIT NO.2 LOT 226 1.0 $ 110.00 005-442-027-000 2033 ANACADA CT MELLO RANCH UNIT NO.2 LOT 227 1.0 $ 110.00 005-442-028-000 2037 ANACADA CT MELLO RANCH UNIT NO.2 LOT 228 1.0 $ 110.00 005-442-029-000 2041 ANACADA CT MELLO RANCH UNIT NO.2 LOT 229 1.0 $ 110.00 005-442-030-000 2045 ANACADA CT MELLO RANCH UNIT NO.2 LOT 230 1.0 $ 110.00 City of Atwater
Mello Ranch 2 Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 20 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Mello Ranch 2 Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
005-442-031-000 2049 ANACADA CT MELLO RANCH UNIT NO.2 LOT 231 1.0 $ 110.00 005-442-032-000 2053 ANACADA CT MELLO RANCH UNIT NO.2 LOT 232 1.0 $ 110.00 005-442-033-000 2057 ANACADA CT MELLO RANCH UNIT NO.2 LOT 233 1.0 $ 110.00 005-442-034-000 2061 ANACADA CT MELLO RANCH UNIT NO.2 LOT 234 1.0 $ 110.00 005-442-035-000 2060 ANACADA CT MELLO RANCH UNIT NO.2 LOT 235 1.0 $ 110.00 005-442-036-000 2056 ANACADA CT MELLO RANCH UNIT NO.2 LOT 236 1.0 $ 110.00 005-442-037-000 2052 ANACADA CT MELLO RANCH UNIT NO.2 LOT 237 1.0 $ 110.00 005-442-038-000 2048 ANACADA CT MELLO RANCH UNIT NO.2 LOT 238 1.0 $ 110.00 005-442-039-000 2044 ANACADA CT MELLO RANCH UNIT NO.2 LOT 239 1.0 $ 110.00 005-442-040-000 2040 ANACADA CT MELLO RANCH UNIT NO.2 LOT 240 1.0 $ 110.00 005-442-041-000 2036 ANACADA CT MELLO RANCH UNIT NO.2 LOT 241 1.0 $ 110.00 005-442-042-000 2032 ANACADA CT MELLO RANCH UNIT NO.2 LOT 242 1.0 $ 110.00 005-451-001-000 2025 SOLA CT MELLO RANCH UNIT NO.2 LOT 171 1.0 $ 110.00 005-451-002-000 2021 SOLA CT MELLO RANCH UNIT NO.2 LOT 170 1.0 $ 110.00 005-451-003-000 2017 SOLA CT MELLO RANCH UNIT NO.2 LOT 169 1.0 $ 110.00 005-451-004-000 2013 SOLA CT MELLO RANCH UNIT NO.2 LOT 168 1.0 $ 110.00 005-451-005-000 2009 SOLA CT MELLO RANCH UNIT NO.2 LOT 167 1.0 $ 110.00 005-451-006-000 2005 SOLA CT MELLO RANCH UNIT NO.2 LOT 166 1.0 $ 110.00 005-451-007-000 2001 SOLA CT MELLO RANCH UNIT NO.2 LOT 165 1.0 $ 110.00 005-451-008-000 2004 SOLA CT MELLO RANCH UNIT NO.2 LOT 164 1.0 $ 110.00 005-451-009-000 2008 SOLA CT MELLO RANCH UNIT NO.2 LOT 163 1.0 $ 110.00 005-451-010-000 2012 SOLA CT MELLO RANCH UNIT NO.2 LOT 162 1.0 $ 110.00 005-451-011-000 2016 SOLA CT MELLO RANCH UNIT NO.2 LOT 161 1.0 $ 110.00 005-451-012-000 2020 SOLA CT MELLO RANCH UNIT NO.2 LOT 160 1.0 $ 110.00 005-451-013-000 2024 SOLA CT MELLO RANCH UNIT NO.2 LOT 159 1.0 $ 110.00 005-451-014-000 2025 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 158 1.0 $ 110.00 005-451-015-000 2021 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 157 1.0 $ 110.00 005-451-016-000 2017 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 156 1.0 $ 110.00 005-451-017-000 2013 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 155 1.0 $ 110.00 005-451-018-000 2009 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 154 1.0 $ 110.00 005-451-019-000 2005 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 153 1.0 $ 110.00 005-451-020-000 2001 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 152 1.0 $ 110.00 005-452-001-000 2033 CARILLO CT MELLO RANCH UNIT NO.2 LOT 243 1.0 $ 110.00 005-452-002-000 2037 CARILLO CT MELLO RANCH UNIT NO.2 LOT 244 1.0 $ 110.00 005-452-003-000 2041 CARILLO CT MELLO RANCH UNIT NO.2 LOT 245 1.0 $ 110.00 005-452-004-000 2045 CARILLO CT MELLO RANCH UNIT NO.2 LOT 246 1.0 $ 110.00 005-452-005-000 2049 CARILLO CT MELLO RANCH UNIT NO.2 LOT 247 1.0 $ 110.00 005-452-006-000 2053 CARILLO CT MELLO RANCH UNIT NO.2 LOT 248 1.0 $ 110.00 005-452-007-000 2057 CARILLO CT MELLO RANCH UNIT NO.2 LOT 249 1.0 $ 110.00 005-452-008-000 2061 CARILLO CT MELLO RANCH UNIT NO.2 LOT 250 1.0 $ 110.00 005-452-009-000 2060 CARILLO CT MELLO RANCH UNIT NO.2 LOT 251 1.0 $ 110.00 005-452-010-000 2056 CARILLO CT MELLO RANCH UNIT NO.2 LOT 252 1.0 $ 110.00 005-452-011-000 2052 CARILLO CT MELLO RANCH UNIT NO.2 LOT 253 1.0 $ 110.00 005-452-012-000 2048 CARILLO CT MELLO RANCH UNIT NO.2 LOT 254 1.0 $ 110.00 005-452-013-000 2044 CARILLO CT MELLO RANCH UNIT NO.2 LOT 255 1.0 $ 110.00 005-452-014-000 2040 CARILLO CT MELLO RANCH UNIT NO.2 LOT 256 1.0 $ 110.00 005-452-015-000 2036 CARILLO CT MELLO RANCH UNIT NO.2 LOT 257 1.0 $ 110.00 005-452-016-000 2032 CARILLO CT MELLO RANCH UNIT NO.2 LOT 258 1.0 $ 110.00 005-452-017-000 2033 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 259 1.0 $ 110.00 005-452-018-000 2037 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 260 1.0 $ 110.00 005-452-019-000 2041 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 261 1.0 $ 110.00 005-452-020-000 2045 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 262 1.0 $ 110.00 005-452-021-000 2049 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 263 1.0 $ 110.00 005-452-022-000 2053 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 264 1.0 $ 110.00 005-452-023-000 2057 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 265 1.0 $ 110.00 005-452-024-000 2061 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 266 1.0 $ 110.00 005-452-025-000 2060 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 267 1.0 $ 110.00 005-452-026-000 2056 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 268 1.0 $ 110.00 005-452-027-000 2052 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 269 1.0 $ 110.00 Willdan Financial Services Page 21 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Mello Ranch 2 Lighting & Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
005-452-028-000 2048 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 270 1.0 $ 110.00 005-452-029-000 2044 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 271 1.0 $ 110.00 005-452-030-000 2040 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 272 1.0 $ 110.00 005-452-031-000 2036 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 273 1.0 $ 110.00 005-452-032-000 2032 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 274 1.0 $ 110.00 005-452-033-000 2028 CANON PERSIDO CT MELLO RANCH UNIT NO.2 LOT 275 1.0 $ 110.00 005-452-034-000 2024 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 276 1.0 $ 110.00 005-452-035-000 2020 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 277 1.0 $ 110.00 005-452-036-000 2016 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 278 1.0 $ 110.00 005-452-037-000 2012 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 279 1.0 $ 110.00 005-452-038-000 2008 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 280 1.0 $ 110.00 005-452-039-000 2004 OAK GROVE WAY MELLO RANCH UNIT NO.2 LOT 281 1.0 $ 110.00 Total 130.0 $ 14,300.00
Willdan Financial Services Page 22 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
150-241-003-000 107 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 43 1.0 $ 27.62 150-241-004-000 127 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 44 1.0 $ 27.62 150-241-005-000 137 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 45 1.0 $ 27.62 150-241-006-000 147 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 46 1.0 $ 27.62 150-241-007-000 157 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 47 1.0 $ 27.62 150-241-008-000 177 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 48 1.0 $ 27.62 150-241-009-000 197 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 49 1.0 $ 27.62 150-241-013-000 209 LIVE OAK DR NORTHWOOD VIL #2 UNIT 2 LOT 4 1.0 $ 27.62 150-241-014-000 229 LIVE OAK DR NORTHWOOD VIL #2 UNIT 2 LOT 5 1.0 $ 27.62 150-241-015-000 249 LIVE OAK DR NORTHWOOD VIL #2 UNIT 2 LOT 6 1.0 $ 27.62 150-241-016-000 269 LIVE OAK DR NORTHWOOD VIL #2 UNIT 2 LOT 7 1.0 $ 27.62 150-241-017-000 299 LIVE OAK DR NORTHWOOD VIL #2 UNIT 2 LOT 8 1.0 $ 27.62 150-241-018-000 3194 CHESTNUT DR NORTHWOOD VIL #2 UNIT 2 POR LOT 3 1.0 $ 27.62 150-241-019-000 3190 CHESTNUT DR NORTHWOOD VIL #2 UNIT 2 LOT 2 ETC 1.0 $ 27.62 150-241-020-000 3180 CHESTNUT DR NORTHWOOD VIL #2 UNIT 2 POR LOT 1 1.0 $ 27.62 150-242-001-000 106 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 42 1.0 $ 27.62 150-242-002-000 126 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 41 1.0 $ 27.62 150-242-003-000 136 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 40 1.0 $ 27.62 150-242-004-000 146 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 39 1.0 $ 27.62 150-242-005-000 156 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 38 1.0 $ 27.62 150-242-006-000 176 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 37 1.0 $ 27.62 150-242-007-000 196 MADRONA DR NORTHWOOD VIL #2 UNIT 1 LOT 36 1.0 $ 27.62 150-242-008-000 195 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 35 1.0 $ 27.62 150-242-009-000 175 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 34 1.0 $ 27.62 150-242-010-000 155 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 33 1.0 $ 27.62 150-242-011-000 145 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 32 1.0 $ 27.62 150-242-012-000 135 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 31 1.0 $ 27.62 150-242-013-000 125 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 30 1.0 $ 27.62 150-242-014-000 105 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 29 1.0 $ 27.62 150-242-015-000 104 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 28 1.0 $ 27.62 150-242-016-000 124 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 27 1.0 $ 27.62 150-242-017-000 134 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 26 1.0 $ 27.62 150-242-018-000 144 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 25 1.0 $ 27.62 150-242-019-000 154 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 24 1.0 $ 27.62 150-242-020-000 174 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 23 1.0 $ 27.62 150-242-021-000 194 MESQUITE CT NORTHWOOD VIL #2 UNIT 1 LOT 22 1.0 $ 27.62 150-242-022-000 193 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 21 1.0 $ 27.62 150-242-023-000 173 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 20 1.0 $ 27.62 150-242-024-000 153 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 19 1.0 $ 27.62 150-242-025-000 143 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 18 1.0 $ 27.62 150-242-026-000 133 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 17 1.0 $ 27.62 150-242-027-000 123 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 16 1.0 $ 27.62 150-242-028-000 103 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 15 1.0 $ 27.62 150-242-029-000 102 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 14 1.0 $ 27.62 150-242-030-000 122 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 13 1.0 $ 27.62 150-242-031-000 132 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 12 1.0 $ 27.62 150-242-032-000 142 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 11 1.0 $ 27.62 150-242-033-000 152 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 10 1.0 $ 27.62 150-242-034-000 172 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 9 1.0 $ 27.62 150-242-035-000 192 APRICOT CT NORTHWOOD VIL #2 UNIT 1 LOT 8 1.0 $ 27.62 150-242-036-000 181 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 7 1.0 $ 27.62 150-242-037-000 161 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 6 1.0 $ 27.62 150-242-038-000 151 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 5 1.0 $ 27.62 150-242-039-000 141 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 4 1.0 $ 27.62 150-242-040-000 131 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 3 1.0 $ 27.62 150-242-041-000 121 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 2 1.0 $ 27.62 150-242-042-000 101 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 1 1.0 $ 27.62 150-243-001-000 100 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 92 1.0 $ 27.62 150-243-002-000 120 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 91 1.0 $ 27.62 City of Atwater
Northwood Village Lighting and Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
Willdan Financial Services Page 23 of 65

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APN SITE ADDRESS LEGAL DESCRIPTION EBU CHARGE
City of Atwater
Northwood Village Lighting and Drainage District
Fiscal Year 2023/24 Preliminary Assessment Roll
150-243-003-000 130 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 90 1.0 $ 27.62 150-243-004-000 140 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 89 1.0 $ 27.62 150-243-005-000 150 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 88 1.0 $ 27.62 150-243-006-000 160 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 87 1.0 $ 27.62 150-243-007-000 170 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 86 1.0 $ 27.62 150-243-008-000 190 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 85 1.0 $ 27.62 150-243-009-000 200 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 84 1.0 $ 27.62 150-243-010-000 220 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 83 1.0 $ 27.62 150-243-011-000 230 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 82 1.0 $ 27.62 150-243-012-000 240 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 81 1.0 $ 27.62 150-243-013-000 260 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 80 1.0 $ 27.62 150-244-001-000 3171 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 50 1.0 $ 27.62 150-244-002-000 3151 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 51 1.0 $ 27.62 150-244-003-000 3141 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 52 1.0 $ 27.62 150-244-004-000 3131 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 53 1.0 $ 27.62 150-244-005-000 3111 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 54 1.0 $ 27.62 150-244-006-000 3101 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 55 1.0 $ 27.62 150-244-007-000 3091 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 56 1.0 $ 27.62 150-244-008-000 3071 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 57 1.0 $ 27.62 150-244-009-000 3061 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 58 1.0 $ 27.62 150-244-010-000 3041 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 59 1.0 $ 27.62 150-244-011-000 3031 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 60 1.0 $ 27.62 150-244-012-000 3011 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 61 1.0 $ 27.62 150-244-013-000 3001 CHESTNUT DR NORTHWOOD VIL #2 UNIT 1 LOT 62 1.0 $ 27.62 150-244-014-000 3002 BEECH DR NORTHWOOD VIL #2 UNIT 1 LOT 64 1.0 $ 27.62 150-244-015-000 3022 BEECH DR NORTHWOOD VIL #2 UNIT 1 LOT 63 1.0 $ 27.62 150-244-016-000 3042 BEECH DR NORTHWOOD VIL #2 UNIT 2 LOT 64 1.0 $ 27.62 150-244-024-000 3152 BEECH DR NORTHWOOD VIL #2 UNIT 2 LOT 72 1.0 $ 27.62 150-244-025-000 3172 BEECH DR NORTHWOOD VIL #2 UNIT 2 LOT 73 1.0 $ 27.62 150-244-026-000 3182 BEECH DR NORTHWOOD VIL #2 UNIT 2 LOT 74 1.0 $ 27.62 150-244-027-000 3192 BEECH DR NORTHWOOD VIL #2 UNIT 2 LOT 75 1.0 $ 27.62 150-244-028-000 3191 CHESTNUT DR NORTHWOOD VIL #2 UNIT 2 LOT 76 1.0 $ 27.62 150-244-029-000 3181 CHESTNUT DR NORTHWOOD VIL #2 UNIT 2 LOT 77 1.0 $ 27.62 150-244-030-000 3142 BEECH DR PARCEL A PM 59-50 SEC 36/6/12 1.0 $ 27.62 150-244-031-000 3132 BEECH DR PARCEL B PM 59-50 SEC 36/6/12 1.0 $ 27.62 150-244-032-000 3112 BEECH DR PARCEL C PM 59-50 SEC 36/6/12 1.0 $ 27.62 150-244-033-000 3102 BEECH DR PARCEL D PM 59-50 SEC 36/6/12 1.0 $ 27.62 150-244-034-000 3092 BEECH DR PARCEL E PM 59-50 SEC 36/6/12 1.0 $ 27.62 150-244-035-000 3072 BEECH DR PARCEL F PM 59-50 SEC 36/6/12 1.0 $ 27.62 150-244-036-000 3062 BEECH DR PARCEL G PM 59-50 SEC 36/6/12 1.0 $ 27.62 150-250-001-000 291 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 65 1.0 $ 27.62 150-250-002-000 311 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 66 1.0 $ 27.62 150-250-004-000 341 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 68 1.0 $ 27.62 150-250-005-000 280 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 79 1.0 $ 27.62 150-250-006-000 290 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 78 1.0 $ 27.62 150-250-007-000 300 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 77 1.0 $ 27.62 150-250-008-000 310 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 76 1.0 $ 27.62 150-250-009-000 320 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 75 1.0 $ 27.62 150-250-010-000 330 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 74 1.0 $ 27.62 150-250-011-000 340 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 73 1.0 $ 27.62 150-250-012-000 350 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 72 1.0 $ 27.62 150-250-013-000 360 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 71 1.0 $ 27.62 150-250-014-000 370 MANZANITA DR NORTHWOOD VIL #2 UNIT 1 LOT 70 1.0 $ 27.62 150-250-015-000 3105 LARCH DR NORTHWOOD VIL #2 UNIT 1 LOT 69 1.0 $ 27.62 150-250-016-000 3126 MANZANITA DR NORTHWOOD VIL #2 UNIT 2 LOT 30 1.0 $ 27.62 150-250-017-000 3136 MANZANITA DR NORTHWOOD VIL #2 UNIT 2 LOT 31 1.0 $ 27.62 150-250-018-000 3146 MANZANITA DR NORTHWOOD VIL #2 UNIT 2 LOT 32 1.0 $ 27.62 150-250-019-000 3166 MANZANITA DR NORTHWOOD VIL #2 UNIT 2 LOT 33 1.0 $ 27.62 150-250-020-000 3176 MANZANITA DR NORTHWOOD VIL #2 UNIT 2 LOT 34 1.0 $ 27.62 Willdan Financial Services Page 24 of 65

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Atwater City CouncilJuly 10, 2023

Atwater City Council
July 10, 2023