Carpinteria City Council
March 9, 2026

Resolution No.6421

bringing a judicial action or proceeding alleging noncompliance with Article Xlll D of the California Constitution for such new or increased assessment, unless that person or entity has timely submitted to the City a written objection to that assessment that specifies the grounds for alleging noncompliance with Proposition 218; and WHEREAS, the City Council hereby intends to adopt the exhaustion of administrative remedies procedure as outlined in Government Code section 53759.1, and the administrative record principles contained in Government Code section 53759.2.

NOW THEREFORE, BE lT RESOLVED as follows
SECTION 1. The City Council hereby adopts the Special BenefitAssessment Setting Procedures attached hereto as Exhibit "A," and incorporated herein by reference ("Special Benefit Assessment Setting Procedures"). The Special Benefit Assessment Setting Procedures explicitly incorporate and implement the requirements contained in Proposition 218 (including the Prop 218 Omnibus lmplementation Act), and the procedures by which property owners are required to exhaust administrative remedies as set forth in Gov't Code S 53759.1, subdivision (c).

SECTION 2. For any assessment district adopted or approved by the City implementing the procedures described in this resolution, a person or entity shall be prohibited from bringing a judicial action or proceeding alleging noncompliance with Article Xlll D of the California Constitution for that assessment unless that person or entity has timely submitted to the City a written objection to the assessment that specifies the grounds for alleging noncompliance with Proposition 218, as provided below.

SECTION 3. The City Council hereby adopts the administrative record principles contained in Government Code section 53759.2.

SECTION 4. This resolution will take effect immediately upon adoption and will apply to any proposed new or increased assessments of which notice is provided in accordance with this resolution.

SECTION 5. The City Council authorizes City Manager or designee to take such other and additional actions as may be reasonably necessary to implement the purpose of this resolution and implement the exhaustion of administrative remedies procedure adopted herein.

SECTION 6. The City Clerk shall certify to the adoption of this resolution.

PASSED, APPROVED AND ADOPTED on the 1Oth day of November,2025, by the following vote:

AYES: COUNCILMEMBER(S) Clarko Mayer, Nomura, Solorzano, Alarcon NOES: COUNCILMEMBER(S) None

Resolution No.6421

ABSENT: COUNCILMEMBER(S) None
ABSTAIN: COUNCILMEMBER(S) None
NUt
M , City of Carpinteria
ATTEST
Brian C. Barrett, CPMC
City Clerk, City of Carpinteria
I hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Carpinteria held on November 10, 2025. rian C. Barrett, CPMC
City Clerk, City of Carpinteria

APPROVED AS TO FORM
Acos, on behalf
rber Shreck, LLP acti
rney of the City of Ca
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Jen
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EXHIBIT A TO RESOLUTION NO. 6421

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Special Benefit Assessment Setting Procedures
1 1
If the City publishes a notice of public hearing that does not identify procedures for property owners to submit written objections , the City will conduct the public hearing in compliance with Proposition 218.

4901-3834-3234 v1 Page 2 of 8
certified by the State of California, and it shall provide evidence and describe how the improvements and/or services funded by the assessments confer special benefits on parcels subject to the assessment, as well as describing any general benefits.

4901-3834-3234 v1 Page 3 of 8

4901-3834-3234 v1 Page 4 of 8

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These Procedures may be revised or amended as necessary by the City Manager or by Section 1(a) of these Procedures.

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ATTACHMENT C
Resolution No. 6438

RESOLUTION NO. 6438

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARPINTERIA, CALIFORNIA

CLOSING BOTH THE PUBLIC TESTIMONY PORTION OF THE PUBLIC HEARING AND THE PERIOD FOR SUBMITTING PROPERTY OWNER PROTEST BALLOTS; DIRECTING THE

TABULATION OF BALLOTS TO OCCUR IN PUBLIC VIEW IN THE CITY COUNCIL CHAMBERS AT CITY HALL ON MARCH 9 AND MARCH 10, 2026, AND CONTINUED, AS NECESSARY, TO COMPLETION; AND CONTINUING THE PUBLIC HEARING TO THE MARCH 23, 2026 CITY COUNCIL MEETING FOR THE PURPOSE OF DECLARING THE

RESULTS OF THE TABULATION AND, IF NO MAJORITY PROTEST EXISTS, CONSIDERING FORMATION OF LANDSCAPE MAINTENANCE DISTRICT NO. 2025-1 AND LEVY OF ASSESSMENTS COMMENCING FISCAL YEAR 2026/2027
WHEREAS, on November 10, 2025, the City Council took the following actions:
• Adopted Resolution No. 6421 (“Procedural Resolution”) in Compliance with Assembly Bill (“AB”) 2257. In compliance with AB 2257, the City Council adopted Resolution No. 6421 establishing assessment setting procedures for special benefit assessment proceedings consistent with the requirements of Proposition 218 related to the consideration of assessment protest ballots submitted by record owners, as well as the requirements of “AB 2257” (Government Code §§ 53759.1 and 53759.2) to require record owners to exhaust administrative remedies by submitting a timely written objection as a condition of filing litigation to challenge the proposed assessments for the proposed District; and
• Adopted Resolution No. 6422 (“Resolution of Initiation”) Pursuant to Landscaping and Lighting Act of 1972, Division 15, Part 2 of the California Streets and Highways Code (the “Act”). In compliance with the Act, the City Council adopted Resolution No. 6422 to initiate proceedings and order the preparation of an Engineer’s Report in connection with the formation of the Carpinteria Landscape Maintenance District No. 2025-1 (the “District”) incorporating all lots and parcels of land within the City of Carpinteria, to fund the special benefit costs and expenses for the ongoing maintenance, operation and servicing of qualifying public landscape areas, public street trees, and related landscape and street tree improvements and appurtenant facilities; and • Adopted Resolution No. 6423 (“Resolution of Intention”) Pursuant Article XIIID of the California Constitution (the “Constitution”) and Government Code § 53750 et seq. After fully considering the Engineer’s Report presented, the City Council adopted Resolution No. 6423 preliminarily approving said Engineer’s Report, declaring its intention to form the District, calling for a property owner protest ballot proceeding for the proposed new assessments related thereto in accordance with the Article XIIID of the Constitution and Government Code § 53750 et seq., and set the Public Hearing to be noticed pursuant to applicable law for March 9, 2026; and
WHEREAS, on January 9, 2026, the Notice of Public Hearing and property owner protest ballots were mailed to the property owners of record regarding the formation of the

Resolution No. 6438

District and the proposed new assessments as described in the Engineer’s Report pursuant to the applicable laws and regulations governing majority protest proceedings for return receipt prior to the close of the Public Hearing on March 9, 2026; and WHEREAS, consistent with the requirements of AB 2257 and the Procedural Resolution, the Notice of Public Hearing identified a deadline of February 24, 2026, at 5:00 p.m., for the submission of timely written objections to the proposed assessment for the District; and
WHEREAS, as of February 24, 2026, at 5:00 p.m., the City had received no timely written objections, and therefore, the City Council determined that no clarifications or reductions to the proposed assessments for the District were warranted under Government Code Section 53759.1(d); and
WHEREAS, on March 9, 2026, the City Council held the duly noticed Public Hearing not less than 45 days after the mailing of the notices and property owner protest ballots, and considered all oral statements and written protests, objections, and communication made or filed by any interested person regarding the formation of the District and the proposed new assessments; and received and accepted all property owner protest ballots received from the property owners of record within the proposed District; and WHEREAS, following the close of the public testimony portion of the Public Hearing on March 9, 2026, the City Council announced the close of the period for submitting property owner protest ballots and directed the City Clerk and their designee Willdan Financial Services to commence the tabulation and canvass of the property owners protest ballots received for the proposed assessments, with such tabulation to occur in public view in Council Chambers immediately after the closing of the Public Hearing and continuing on March 10, 2026 at 9:00 a.m. in Council Chambers, and to be continued as necessary, until completion.

NOW, THEREFORE, BE IT RESOLVED as follows:

SECTION 1. That the foregoing recitals are true and correct; and SECTION 2. Following notice duly given, the City Council has held a full and fair Public Hearing regarding the formation of the Carpinteria Landscape Maintenance District No. 2025-1, the levy and collection of assessments, and has considered all public testimony and written or oral statements and written objections, protests and communications made or filed by interested persons; and
SECTION 3. Having considered all public testimony and after receiving no written objections, the City Council hereby closes the public testimony portion of the public hearing.

SECTION 4. Following the close of the public testimony portion of the public hearing on March 9, 2026, the City Council hereby closes the period for submitting property owner protest ballots.

Resolution No. 6438

Section 5. Following the close of the period for submitting property owner protest ballots, the City Council hereby orders the City Clerk and its designee, Willdan Financial Services, to commence tabulation of submitted property owner protest ballots i in public view after the closing of the Public Hearing on March 9, 2026 and continuing on March 10, 2026 at 9:00 a.m. in Council Chambers, and to be continued as necessary, until completion.

Section 6. The public hearing will be continued to the next City Council meeting schedule for March 23, 2026 at 5:00 pm for the purpose of declaring the results of the tabulation and, if no majority protest exists, considering formation of Landscape Maintenance District No. 2025-1 and levy of assessments for Fiscal year 2026/2027.

SECTION 7. The City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the City Council’s approval and confirmation of the close of the public testimony portion of the public hearing and deadline for submitting property owner protest ballots.

PASSED, APPROVED AND ADOPTED on the 9
th day of March, 2026, by the
following vote.

AYES: COUNCILMEMBER(S)
NOES: COUNCILMEMBER(S)
ABSENT: COUNCILMEMBER(S)
ABSTAIN: COUNCILMEMBER(S)
______________________________
Mayor, City of Carpinteria
ATTEST:
_____________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria
I hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Carpinteria held on March 9, 2026. __________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria

Resolution No. 6438

APPROVED AS TO FORM:

Jena Shoaf Acos, on behalf of Brownstein
Hyatt Farber Shreck, LLP acting as
City Attorney of the City of Carpinteria

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City of Carpinteria

COUNCIL AGENDA STAFF REPORT

ITEM FOR COUNCIL CONSIDERATION
Public Hearing to Consider Objections, Protests, and Public Testimony and Conduct the Property Owner Protest Ballot Proceeding for the Formation of the Carpinteria Coastal Berm Assessment District and the Levy of Assessments Commencing Fiscal Year 2026/2027.

STAFF RECOMMENDATION
Staff recommends that the City Council:

1. Conduct the public hearing and receive public testimony regarding the proposed assessments for the Carpinteria Coastal Berm Assessment District;

2. Approve Resolution No. 6439 closing both the public testimony portion of the public hearing and the period for submitting property owner protest ballots; directing the tabulation of property owner protest ballots to occur in public view on March 9 and March 10, 2026, in the City Council Chambers at City Hall, and to be continued as necessary to completion; and continuing the public hearing to the March 23, 2026 City Council meeting for the purpose of declaring the results of the tabulation and, if no majority protest exists, considering formation of the Carpinteria Coastal Berm Assessment District and levy of assessments for fiscal year (FY) 2026/2027.

Sample Motion:

I move that the City Council conduct the public hearing on the formation of the Carpinteria Coastal Berm Assessment District and receive public testimony; approve Resolution No. 6439 closing both the public testimony portion of the public hearing and the period for submitting property owner protest ballots; directing the tabulation of property owner protest ballots to occur in public view on March 9 and March 10, 2026, and to be continued as necessary to completion; and continuing the public hearing to the March 23, 2026 City Council meeting for the purpose of declaring the results of the tabulation and, if no majority protest exists, considering formation of the Carpinteria Coastal Berm Assessment District and levy of assessments for FY 2026/2027. (This motion requires a roll call vote.)
Agenda Section: Public Hearing
Agenda Item No.: 13
Council Meeting Date: March 9, 2026

Public Hearing to Consider Objections, Protests, and Public Testimony and Conduct the Results of the Property Owner Protest Ballot Proceeding for the Formation of Coastal Berm Assessment District and the Levy of Assessments Commencing Fiscal Year 2026/2027
March 9, 2025

50553969.4

BACKGROUND
Existing Assessment District No. 5
Since 1983, the City of Carpinteria has annually constructed, maintained, and removed a winter sand berm along Carpinteria City Beach to provide seasonal protection to the beach community from storm waves and coastal flooding. The berm offers a limited but meaningful level of flood mitigation for beachfront properties and public infrastructure, while its seasonal removal preserves recreational beach access and aesthetics during the summer months.

To ensure long-term program viability, the City Council established the Carpinteria City Beach Winter Protection Berm Assessment District No. 5 (District No. 5) pursuant to the Municipal Improvement Act of 1913, formed by City Council Resolution No. 3061 on December 14, 1992, which authorizes cities to levy assessments on properties receiving direct benefit from improvements such as levees, bulkheads, and other coastal protection structures. The District was created to equitably allocate program costs among the properties that derive the greatest benefit from the berm’s protective function. Over time, this initial funding framework became outdated as costs increased and program complexity grew.

Today, the City administers District No. 5 consistent with this original intent. District No. 5 has historically funded the seasonal construction and removal of the protective sand berm along Carpinteria City Beach, providing protection from storm waves and coastal flooding for properties within the district boundaries extending from Linden Avenue to Ash Avenue.

In 1996, California voters approved Proposition 218, which established strict requirements for imposing and increasing property-related assessments, including mandatory property-owner approval through a ballot proceeding. A Proposition 218 vote was held for District No. 5 on January 13, 1997, at which time the assessment rates were locked in at a fixed rate.

Since 1997, assessment rates have remained unchanged at a value of approximately $20,000 while the cost to plan, permit, construct, monitor, maintain, and, when necessary, repair the seasonal berm has increased across multiple cost drivers. Establishing a new, Proposition 218-compliant assessment district would modernize the City’s funding structure by providing a transparent, legally compliant mechanism that aligns assessed rates with actual costs and provides a sustainable funding structure for the berm program.

Proceedings to Replace Beach Winter Protection Berm Assessment District No. 5 with Coastal Berm Assessment District
On November 10, 2025, the City Council adopted Resolution Nos. 6424 and 6425, initiating proceedings and declaring its intent to form the Carpinteria Coastal Berm

Public Hearing to Consider Objections, Protests, and Public Testimony and Conduct the Results of the Property Owner Protest Ballot Proceeding for the Formation of Coastal Berm Assessment District and the Levy of Assessments Commencing Fiscal Year 2026/2027
March 9, 2025

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Assessment District pursuant to the Benefit Assessment Act of 1982 (Government Code § 54703 et seq.) and Article XIII D of the California Constitution (Proposition 218).1 At that meeting, the City Council:
• Preliminarily approved the Engineer’s Report prepared by Willdan Financial Services (Attachment A); and
• Ordered that a property owner protest ballot proceeding be conducted to consider the proposed assessments; and
• Adopted procedures to implement the requirements of AB 2257, “Benefit Assessment Setting Procedures,” which the City may follow concurrently with the Proposition 218 property-owner protest ballot proceeding if it chooses to implement an exhaustion of remedies requirement for challenging the legality of an assessment district (Attachment B).

If approved, the proposed District would repeal and replace existing District No. 5 and would provide a sustainable and equitable funding mechanism for the continued construction, maintenance, monitoring, emergency repair, and administration of the seasonal coastal protection berm along Carpinteria City Beach, which provides a direct and special benefit to properties within the District by reducing the risk of coastal flooding and storm-related damage.

DISCUSSION
The purpose of this public hearing is to consider all objections, protests, and public testimony made or filed by any interested person, and to direct the City Clerk to start the ballot tabulation process.

Notice of the public hearing, together with the property owner protest ballots, were mailed to all affected property owners of record on January 9, 2026, more than forty-five (45) days in advance of the public hearing in compliance with constitutional and statutory requirements. Each property owner protest ballot is weighted according to the proportional financial obligation of the affected parcel, as established in the Engineer’s Report.

Per AB 2257 and the City’s “Benefit Assessment Setting Procedures,” instructions for submitting written objections to the proposed District were included in the notice of the public hearing mailed to all affected property owners of record. Per these instructions, all written objections alleging noncompliance with the California Constitution must have been received by the City by February 24, 2026 at 5:00 pm. The City received no written objections by that deadline.
1 See November 10, 2025 Staff Report on Intention to Form Berm District.

Public Hearing to Consider Objections, Protests, and Public Testimony and Conduct the Results of the Property Owner Protest Ballot Proceeding for the Formation of Coastal Berm Assessment District and the Levy of Assessments Commencing Fiscal Year 2026/2027
March 9, 2025

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At the conclusion of the public testimony portion of the public hearing:
• The City Council will announce the close of the public testimony portion of the public hearing and call for the final submission of any property owner protest ballots.
• The City Clerk, or their designee Willdan Financial Services, will begin to tabulate the property owner protest ballots; and
• The City Council will consider whether to approve Resolution No. 6439 closing both the public testimony portion of the public hearing and the period for submitting property owner protest ballots; directing the tabulation of property owner protest ballots to occur in public view in City Council Chambers at City Hall after the closing of the Public Hearing and continuing on March 10, 2026, and to be continued as necessary to completion; and continuing the public hearing to the March 23, 2026 City Council meeting for the purpose of declaring the results of the tabulation and, if no majority protest exists, considering formation of the Carpinteria Coastal Berm Assessment District and levy of assessments for fiscal year FY 2026/2027.

A majority protest exists if ballots submitted, and not withdrawn, in opposition to the proposed assessments exceed ballots submitted, and not withdrawn, in its favor, weighted by the amount of the proposed assessment to be imposed upon the identified parcel for which each property owner protest ballot was submitted. If a majority protest exists, the City is legally required to abandon the formation proceedings.

If no majority protest exists, the City Council may proceed to:
• Confirm formation of the District;
• Approve the Engineer’s Report; and
• Order the levy and collection of assessments beginning in FY 2026/2027.

The Engineer’s Report prepared by Willdan Financial Services (Attachment C) establishes the technical and legal basis for formation of the Carpinteria Coastal Berm Assessment District and for the levy of assessments commencing FY 2026/2027.

As detailed in Attachment A, the Engineer’s Report:
• Defines the District boundaries and identifies the parcels receiving special benefit; • Describes the coastal flood protection improvements, including seasonal construction, maintenance, monitoring, emergency repair, and removal of the winter sand berm;
• Distinguishes special benefits from general benefits in compliance with Proposition 218; and
• Establishes a proportional assessment methodology based on Equivalent Benefit Units (EBUs).

Public Hearing to Consider Objections, Protests, and Public Testimony and Conduct the Results of the Property Owner Protest Ballot Proceeding for the Formation of Coastal Berm Assessment District and the Levy of Assessments Commencing Fiscal Year 2026/2027
March 9, 2025

50553969.4

POLICY CONSISTENCY
This action aligns with the City Council’s Primary Goal #4: Maintain the Fiscal Sustainability of the City, as outlined in the FY 2025–27 Strategic Plan, by modernizing outdated assessment structures to align assessed rates with actual service costs.

FINANCIAL CONSIDERATIONS
No appropriations are needed at this time. Funding needed to prepare and present this agenda item to the City Council is part of the FY 2025/2026 Budget.

LEGAL AND RISK MANAGEMENT CONSIDERATIONS
California’s AB 2257, effective January 1, 2025, requires property owners to submit written objections to proposed assessment increases prior to the public hearing as a prerequisite for filing litigation challenging the rates. In compliance with this requirement, the City mailed property owner protest ballots and informational sheets to affected property owners on January 9, 2026. The deadline for submitting written objections was February 24, 2026. The City received no timely written objection meeting the requirements of AB 2257.

The proposed actions comply with the Benefit Assessment Act of 1982, Chapter 6.4 of the California Government Code (commencing with Section 54703), and Proposition 218 requirements for assessment increases, including the legally mandated property owner ballot process to implement any new assessments.

The City Attorney’s Office has worked closely with staff throughout this process and will be available at the hearing to answer any questions.

OPTIONS

1. Adopt Resolution No. 6439 closing both the public testimony portion of the public hearing and the period for submitting property owner protest ballots; directing the tabulation of property owner protest ballots to occur in public view on March 9 and March 10, 2026, and to be continued as necessary to completion; and continuing the public hearing to the March 23, 2026 City Council meeting for the purpose of declaring the results of the tabulation and, if no majority protest exists, considering formation of the Carpinteria Coastal Berm Assessment District and levy of assessments for FY 2026/2027.

2. Decline to approve the resolution and provide alternative direction to staff.

PRINCIPAL PARTIES EXPECTED AT MEETING
Representatives of Willdan Financial Services and CliffordMoss.

Public Hearing to Consider Objections, Protests, and Public Testimony and Conduct the Results of the Property Owner Protest Ballot Proceeding for the Formation of Coastal Berm Assessment District and the Levy of Assessments Commencing Fiscal Year 2026/2027
March 9, 2025

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ATTACHMENTS
Attachment A: Carpinteria Coastal Berm Assessment
District, FY 2026/2027
Attachment B: Benefit Assessment Setting Procedures, adopted by Resolution No. 6421 on November 10, 2025
Attachment C: Resolution No. 6439 closing both the public testimony portion of the public hearing and the period for submitting property owner protest ballots; directing the tabulation of property owner protest ballots to occur in public view in the City Council Chambers at City Hall on March 9 and March 10, 2026, and to be continued as necessary to completion; and continuing the public hearing to the March 23, 2026 City Council meeting for the purpose of declaring the results of the tabulation and, if no majority protest exists, considering formation of the Carpinteria Coastal Berm Assessment District and levy of assessments for FY 2026/2027.

Staff contacts:

Ryan Kintz, Assistant City Manager (805) 755-4400, [email protected] Signature Stephon Downes, Management Analyst
(805) 755-4406; [email protected] Signature
Reviewed by:

Licette Maldonado, Administrative Services Director
(805) 755-4448; [email protected] Signature
Michael Ramirez, City Manager
(805) 755-4450; [email protected] Signature

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ATTACHMENT A
Engineer’s Report, Formation of Carpinteria Coastal Berm Assessment District, Fiscal Year 2026/2027

CITY OF CARPINTERIA
Engineer’s Report
Proposed Formation of
Coastal Berm
Assessment District
Fiscal Year 2025/2026
Intent Meeting: November 10, 2025
Public Hearing: March 9, 2026

CITY OF CARPINTERIA
5775 CARPINTERIA AVE
CARPINTERIA, CA 93013

Engineer's Report Affidavit
City of Carpinteria
Formation of
Coastal Berm Assessment District
Establishment of Annual Assessments
City of Carpinteria
County of Santa Barbara, State of California
This Engineer’s Report and the enclosed descriptions, improvements, budget, diagram, and assessments outline the proposed formation of the Coastal Berm Assessment District which incorporates each parcel that will receive a special benefit from the proposed improvements of said district as the same existed at the time this Report was prepared and presented as part of the Resolution of Intention packet for the consideration of the City Council of the City of Carpinteria. Reference is hereby made to the Santa Barbara County Assessor’s Parcel Number maps for each parcel within said District. The undersigned respectfully submits this Report.

Dated this ____________ day of ______________, 2026.

Willdan
Assessment Engineer
Prepared by: ________________________________
Stacee Reynolds
Principal Consultant
Approved by: ________________________________
Tyrone Peter
PE # C 81888
2nd January Page 410 of 455
Table of Contents
INTRODUCTION ............................................................................................................. 1 Ballot Proceedings ................................................................................................................................ 1 Report Content ...................................................................................................................................... 2 Disclaimer ......................................................................................................................................... 3 PART I — PLANS AND SPECIFICATIONS ................................................................... 4 Description of the District .................................................................................................................... 4 District Improvements .......................................................................................................................... 4 PART II — METHOD OF APPORTIONMENT ................................................................ 6 Benefit Analysis .................................................................................................................................... 6 Assessment Methodology .................................................................................................................... 8 Assessment Calculations ................................................................................................................... 12 Assessment Range Formula .............................................................................................................. 13 PART III — ESTIMATE OF COSTS.............................................................................. 14 PART IV — DISTRICT DIAGRAMS .............................................................................. 15 PART V — ASSESSMENT ROLL ................................................................................ 18

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Introduction
Pursuant to the provisions of the Benefit Assessment Act of 1982, being Chapter 6.4 of the California Government Code, commencing with Section 54703 (hereafter referred to as the “1982 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (hereafter referred to as the “California Constitution”), the City Council of the City of Carpinteria, County of Santa Barbara, State of California (hereafter referred to as “City”), proposes to form and levy special benefit assessments for a district to be designated as:

Coastal Berm Assessment District
(hereafter referred to throughout as “District”), which includes parcels located within the City limits and situated in proximity to the coastal hazard area, and which receive special benefit from the District improvements including their operation and maintenance. This Engineer’s Report (hereafter referred to as “Report”) is prepared in connection with the formation of the District, and the levy and collection of annual assessments related thereto beginning in Fiscal Year 2026/2027, as required pursuant to Section 54716 of the 1982 Act.

The City proposes to form the District and to levy and collect annual assessments on the County of Santa Barbara (hereafter referred to as “County”) tax roll commencing in Fiscal Year 2026/2027 to provide ongoing funding for the recovery of costs associated with the District improvements.

These improvements are intended to reduce the potential risk of inundation to parcels from a coastal storm event with a 1-percent annual chance of occurrence (commonly referred to as the 100-year coastal flood), including impacts associated with storm-induced wave run-up and overtopping. This definition is consistent with the National Flood Insurance Program’s description of the base flood standard used for floodplain management and mapping (FEMA, National Flood Insurance Program, 44 CFR §59.1). The improvements to be provided by the District and the assessments described herein are consistent with the Benefit Assessment Act of 1982 and the applicable substantive and procedural provisions of the California Constitution.

The budgets and assessments described in this Report are based on the anticipated costs of implementing and maintaining the District improvements, as well as the development requirements associated with the District. These budgets represent estimates of the direct expenditures, incidental expenses, and fund balances deemed necessary to ensure sufficient and sustainable funding for improvements that provide a special benefit to the assessed parcels.

For the purposes of this Report, the term “parcels” refers to individual properties assigned a unique Assessor’s Parcel Number (APN) by the County Assessor’s Office. The County AuditorController uses the APN, along with designated district fund codes, to identify and apply special benefit assessments to each parcel on the property tax roll. Parcels within the District shall be assessed proportionately for only those improvements from which they receive a special benefit.

Ballot Proceedings
As part of the District formation process, the City intends to conduct a property owner protest ballot proceeding (referred to as the “Ballot Proceeding”) for the proposed levy of a new assessment, consistent with the provisions of the California Constitution, Article XIIID, Section 4.

In conjunction with this Ballot Proceeding, the City Council plans to hold a public hearing to receive public testimony, comments, and written protests and objections regarding the proposed

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

formation of the District and the associated levy of assessments. Following the close of the public hearing, received protest ballots will be opened and tabulated to determine whether a majority protest exists.

Article XIIID, Section 4(e) of the California Constitution. “A majority protest exists if, upon the conclusion of the hearing, ballots submitted in opposition to the assessment exceed the ballots submitted in favor of the assessment. In tabulating the ballots, the ballots shall be weighted according to the proportional financial obligation of the affected property.”
Ballots are weighted based on the calculated proportional assessment amount assigned to each benefiting parcel. The City Council will adopt a resolution to confirm the tabulation results.

If a majority protest is found, the proceedings for District formation and assessment levy will not move forward. If a majority protest does not exist for the proposed assessments and the assessment range formula outlined in this Report, the City Council may, by resolution, approve the Report as submitted or amended, proceed with formation of the District, and authorize the levy and collection of assessments. In such a case, the assessments for Fiscal Year 2026/2027 may be transmitted to the County Auditor-Controller for inclusion on the property tax roll for each applicable parcel.

For each subsequent fiscal year, an Engineer’s Report is expected to be prepared and presented to the City Council, outlining any modifications to the improvements, annual budget, or assessment structure. The City Council is expected to hold a noticed public hearing each year prior to considering and ordering the proposed levy of assessments.

Report Content
The Report consists of five parts as follows:

Part I
Plans and Specifications
A description of the District boundaries and improvements to be provided. The District is being formed with three (3) benefiting zones which are based on elevation and proximity and which encompass those parcels located within the District.

Part II
Method of Apportionment
A discussion of the benefits associated with each of the improvements that will provide special benefits to those parcels within the District and the method of calculating each parcel’s proportional special benefit and proportionate share of the annual assessment.

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Part III
Estimate of Costs
An estimate of the annual costs to maintain the improvements within the District. This part includes an estimate of anticipated costs and the collection of appropriate fund balances to establish an initial maximum assessment to be approved by the property owners of record. The maximum special benefit assessment proposed for the District is based on an engineer’s estimate of the annual maintenance and operational expenses for the District improvements. The estimate of costs specifically identifies those costs associated with the special benefit provided to parcels within the District from the improvements. The assessments for the first fiscal year (i.e., Fiscal Year 2026/2027) and each subsequent year will be based on the estimated net annual cost of the improvements including operations and maintenance for that fiscal year. The proposed maximum assessment (Rate per Equivalent Benefit Unit) identified in the budget of this Report establishes the initial maximum assessment rate for the District in Fiscal Year 2026/2027 and this initial maximum assessment rate will be annually adjusted by the assessment range formula described in the method of apportionment to establish the maximum assessment rate allowed in each future fiscal year.

Part IV
District Diagram
A diagram of the District boundaries that shows those parcels that receive a special benefit from the improvements. Parcel identification and the lines and dimensions thereof and subdivision of land within the District are inclusive of the parcels as shown on the County APN maps as existed at the time that this Report was prepared and includes all subsequent subdivisions, lot line adjustments, or parcel changes therein. Reference is hereby made to the County APN maps.

Part V
Assessment Roll
A listing of the proposed assessment amount to be presented to the property owners of record during the Ballot Proceedings required pursuant to the provisions of the California Constitution.

The proposed assessment amount for each parcel is based on each parcel’s proportional special benefit as outlined in Part II – Method of Apportionment, and assessment rate (“Calculated Assessment per EBU”) established by the Budget as described in Part III.

Disclaimer
If any section, subsection, sentence, clause, phrase, or portion of this Engineer’s Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Engineer’s Report and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions might subsequently be declared invalid or unconstitutional.

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Part I — Plans and Specifications
Description of the District
The boundaries of the District are congruent to the City jurisdictional boundaries. The District includes those parcels within the City limits which are situated in or immediately adjacent to a designated coastal hazard subject to inundation by the 100-year flood event associated with storm-induced velocity wave action.1 These parcels are potentially vulnerable to said hazard and specifically benefit from the District improvements. The District Diagram, as shown in Part IV, depicts the District’s applicable boundaries for the proposed benefit assessment.

District Improvements
Pursuant to the Benefit Assessment Act of 1982 (Government Code Section 54703 et seq.), the City may impose a benefit assessment to finance improvements that provide a direct and special benefit to assessed parcels. For the purposes of this District, the improvements include flood protection measures designed to reduce the risk of coastal inundation, along with supporting operations and administrative functions required for implementation and oversight. The District improvements consist of the following components:

Infrastructure
 Assembly and disassembly of an earthen berm, including furnishing labor, materials, tools, equipment, and incidentals necessary to perform the associated work. This includes engineering design, construction oversight, and environmental monitoring and mitigation in accordance with applicable regulations. Improvements do not include any improvements to private properties.
 The earthen berm is trapezoidal in shape, approximately 40 feet wide at the base, 12 feet wide at the crest, 9.5 feet high, and approximately 1,375 feet in length. It is constructed seasonally on Carpinteria City Beach, extending from the beach ends of Ash Avenue to Linden Avenue. The berm is primarily composed of in-situ sandy soils sourced from the beach itself.
 The approved plans and specifications are on file with the City of Carpinteria Public Works Department, located at 5775 Carpinteria Avenue, Carpinteria, CA 93013, and are incorporated into this Report by reference.

Operations and Maintenance
 Ongoing activities necessary to maintain and operate the berm and associated infrastructure. This includes labor, materials, equipment, and tools required to preserve the functionality and integrity of the improvements throughout the storm season. Operation 1 United States. Federal Emergency Management Agency. Flood Insurance Rate Map. Map Number 06083C1419H. 28 September 2018

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

and maintenance of the berm do not include any maintenance located on private properties or private rights-of-way or easements near the berm.

Emergency Response
 Mobilization and implementation of emergency actions to repair or reinforce the berm or related infrastructure in response to severe weather events or unanticipated coastal conditions. Includes all necessary labor, materials, and equipment to ensure continued protection of benefiting parcels.

Management
 Administrative and programmatic support for the District, including project management, legal services, public noticing, assessment roll preparation, and coordination of public hearings. These functions are necessary to ensure compliance with statutory requirements and proper administration of the assessment program.

Contingency
 A cost contingency is included in the budget to account for unforeseen conditions, cost fluctuations, or changes in project scope. This reserve serves as a financial safeguard to maintain continuity of service and project delivery.

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Part II — Method of Apportionment
The 1982 Act authorizes the establishment of assessment districts by local agencies for the purpose of providing for the maintenance, operation, and servicing of drainage and flood control improvements as well as streets, roads, and appurtenant facilities. The 1982 Act further provides for the cost of these improvements to be levied according to benefit rather than assessed value:
“The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service.” Furthermore:
“The annual aggregate amount of the assessment shall not exceed the estimated annual cost of providing the service, except that the legislative body may, by resolution, determine that the estimated cost of work authorized … is greater than can be conveniently raised from a single annual assessment and order that the estimated cost shall be raised by an assessment levied and collected in installments…. The revenue derived from the assessment shall not be used to pay the cost of any service other than the service for which the assessment was levied.”
The method of apportionment described in this Report for allocation of special benefit assessments reflects the composition of parcels within the District and the improvements provided to thereof to reasonably apportion the costs based on the special benefits to each parcel.

Benefit Analysis
Under Article XIIID of the California Constitution, when a local agency proposes to levy special assessments, it must distinguish between the special benefit received by the assessed properties and any general benefit that might also result from the proposed improvements. Special benefits are those that confer a direct and unique advantage to particular parcels, whereas general benefits are incidental or widespread benefits enjoyed by the public at large or non-assessed properties. Proposition 218 requires that general benefits be quantified and funded from sources other than assessment revenues.

Special Benefit
The District improvements provide a direct and quantifiable special benefit to parcels located within City limits that are situated in or immediately adjacent to a designated coastal hazard zone.

These parcels are specifically at risk of inundation from the 100-year flood event associated with storm-induced velocity wave action.2
The improvements funded by the District include the seasonal construction, maintenance, and emergency reinforcement of a protective earthen berm, which are designed to reduce or prevent the impacts of these coastal storm events on the identified parcels. 2 United States. Federal Emergency Management Agency. Flood Insurance Rate Map. Map Number 06083C1419H. 28 September 2018

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

These improvements provide a special benefit because they confer a distinct, particularized advantage to the assessed parcels, not shared by the general public or parcels outside the District. Without the improvements, the subject parcels face a substantially higher risk of flooding, structural damage, erosion, and associated financial losses. The presence of the berm directly mitigates those risks by reducing modeled flood depths and wave energy exposure for properties within the designated protection zone.

Tangible parcel-specific benefits include:
 Reduced risk of property and structural damage caused by wave run-up or overtopping;  Lower probability of financial loss, displacement, or business interruption due to storm flooding;
 Preservation of property value and potential reduction of flood insurance costs; and  Enhanced long-term habitability and use of structures otherwise subject to repetitive coastal flooding.

In establishing this special benefit, the City followed the proportional comparison framework identified in Beutz v. County of Riverside (2010) 184 Cal.App.4th 1516, which requires that assessments be supported by a reasonable, quantifiable analysis of the relative advantages conferred to specific parcels versus the public at large. Similarly, the rationale aligns with Broad Beach Geologic Hazard Abatement District v. 31506 Victoria Point LLC (2022) 81 Cal.App.5th 1068, which reaffirmed that assessments must reflect measurable, parcel-level protection and avoided damage resulting from localized hazard mitigation improvements.

Based on the engineering analysis, approximately ninety-five percent (95%) of the total project benefit is directly attributable to these special, measurable protections that accrue solely to properties within the District.

General Benefit
Although the primary intent of the District improvements is to protect private properties, the City recognizes that these improvements may also produce minor, incidental benefits to the general public. These potential general benefits are not the intended outcome of the project and are not uniformly experienced or measurable. However, they may include such things as temporary protection of nearby public infrastructure such as the beach-end streets at Ash Avenue and Linden Avenue, public beach accessways, or environmentally sensitive areas immediately adjacent to the berm’s footprint. In addition, the presence of the berm during the winter months may offer short-term coastal habitat stabilization or erosion control benefits that extend slightly beyond the boundaries of the protected parcels. These effects, while limited, can be considered a form of general benefit because they are not exclusive to any particular property and may indirectly serve the public at large.

Consistent with Proposition 218 requirements and relevant case law, the City has quantified the relative extent of general benefit following the proportionality principles established in Beutz v.

County of Riverside (2010) 184 Cal.App.4th 1516 and Broad Beach Geologic Hazard Abatement District v. 31506 Victoria Point LLC (2022) 81 Cal.App.5th 1068. In Beutz, the court held that an agency must present evidence distinguishing benefits to the public from those to assessed parcels, rejecting an assessment that failed to make that quantification. Broad Beach GHAD reaffirmed this standard, emphasizing that general benefit must be expressed as a proportion of

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

total benefit and supported by a rational basis—such as an engineering or spatial analysis demonstrating the relative magnitude of public versus private advantage.

Applying that framework, the City reviewed project mapping and spatial influence modeling for the berm footprint to determine the extent of flood protection and wave attenuation during design storm conditions. The analysis shows that the berm’s measurable protective effect extends inland across the private parcels located within the District and marginally into small portions of Cityowned beach and access easements. Those public areas represent roughly one-twentieth (1/20th) of the total improvement influence area. Based on this proportion, the City has determined that approximately five percent (5%) of the overall project benefit constitutes general (public) benefit.

This five percent (5%) allocation reflects a reasonable, evidence-based quantification of public benefit relative to total project benefit, consistent with the proportional analysis standard articulated in Beutz and Broad Beach GHAD. The engineering data demonstrates that about ninety-five percent (95%) of the berm’s protective influence measured by both surface area and reduction in flood risk is confined to privately-owned parcels within the District. The remaining five percent (5%) represents the limited, incidental protection experienced by the public at large through City accessways, beach frontage, and nearby environmental resources.

Accordingly, the general benefit portion is set at five percent (5%), representing a rational and defensible estimate of the limited protection enjoyed by non-assessed properties or public assets.

This portion will be funded from non-assessment sources, such as the City’s General Fund, ensuring that assessment revenues support only the ninety-five percent (95%) special benefit conferred to assessed parcels in compliance with Proposition 218 and applicable case law.

Relationship of Benefits to Assessment Methodology
The distinction and quantification of special and general benefits form the foundation of the District’s assessment methodology. As detailed in the following section, assessments are levied in direct proportion to the measurable special benefit each parcel receives from the improvements. The five percent (5%) general benefit portion identified above is excluded from assessment funding and will be supported through non-assessment sources to ensure compliance with Proposition 218 and the proportionality principles established in Beutz and Broad Beach GHAD.

Assessment Methodology
The purpose of this methodology is to translate the findings of the benefit analysis into a fair and proportional apportionment of costs among the parcels that receive measurable benefit from the District improvements. This ensures that the annual assessments are grounded in a transparent and technically defensible framework that directly reflects the degree of protection and advantage provided by the berm.

This methodology establishes how the total cost of improvements is allocated so that each parcel’s assessment corresponds to its relative level of special benefit. In accordance with Article XIIID, Section 4 of the California Constitution, no parcel may be assessed more than the reasonable cost of the proportional special benefit it receives. The approach described herein applies the proportionality framework established in the preceding benefit analysis to quantify each parcel’s share of total costs. The method considers measurable criteria including land use, elevation, proximity to the berm, and parcel size to determine each parcel’s Equivalent Benefit Units (EBUs) relative to the baseline benefit received by a standard single-family residential parcel.

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Measurable Criteria
The assessment methodology is based on the following measurable criteria:

1. Elevation above sea level;

2. Proximity to the coast and berm (zones);

3. Parcel size (acres); and

4. Land use (residential, commercial, etc.).

Elevation and Proximity Zones
The proximity and elevation characteristics of each parcel are key determinants of the relative level of special benefit derived from the berm improvements. Elevation, in this context, serves as a proxy for a parcel’s relative flood exposure rather than a direct measure of runoff potential.

These physical factors were used instead of detailed stormwater runoff modeling due to the preventative and continuous nature of the berm improvements and the lack of historical runoff data. Together, they establish defensible benefit tiers that reflect measurable differences in flood risk and protective effect across the District.

The level of protection provided by the berm varies depending on each parcel’s proximity and ground elevation. Parcels located closer to the berm and at lower elevations face higher exposure to coastal storm inundation and therefore receive a greater level of special benefit. Parcels situated farther inland or at higher elevations experience proportionally reduced flood risk and lower levels of benefit.

Two proximity zones have been delineated to represent these variations:

Zone 1 (0–401 feet from berm): This zone includes parcels nearest to the berm that receive the highest level of protection. The 401-foot cutoff is derived from the City’s 2023 coastal hazard and berm-influence modeling, which simulated storm-induced wave run-up, overtopping, and coastal flooding associated with a one percent (1%) annual-chance (100-year) storm event under existing shoreline conditions. The modeling identified that the berm provides substantial flood depth reduction and energy dissipation within approximately 0 to 400 feet inland from its seaward toe.

Within this distance, modeled flood depths exceeded 0.5 foot, indicating a high level of hazard exposure in the absence of berm protection. Beyond approximately 400 feet, the berm’s influence on wave attenuation and inundation depth reduction became diminished. Based on this empirical relationship, 401 feet was selected as a conservative inland boundary delineating where the berm’s measurable protective benefit transitions from high to moderate protection (Zone 1) to residual or secondary protection (Zone 2).

Zone 2 (greater than 401 feet from berm): This zone encompasses parcels located beyond the 401-foot boundary but still within the broader area of coastal influence where flood attenuation remains present under modeled storm conditions. Elevation data derived from GIS mapping and verified using Google elevation data prepared for the District formation indicate that the lowest ground elevation within Zone 2 begins at approximately 6 feet above the North American Vertical Datum of 1988 (hereafter referred to as “NAVD88”), with no parcels existing between 3 and 6 feet in elevation. Accordingly, the first elevation tier for Zone 2 begins at 6 feet and extends to 10 feet, ensuring that all parcels in the District are assigned to a defined elevation range and that no categories are left vacant.

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Across both proximity zones, three general elevation ranges are represented within the District:
lower coastal elevations (approximately 3 – 6 feet NAVD88), intermediate elevations (approximately 7 – 12 feet NAVD88), and upper coastal elevations (approximately 13 – 19 feet NAVD88). These elevation bands correspond to the modeled flood-risk gradients and form the basis for the benefit tiers outlined herein.

The combination of proximity zone and elevation tier defines each parcel’s relative level of physical protection. These physical benefit factors are applied in conjunction with the land use multipliers described in the following section to determine each parcel’s total Equivalent Benefit Units (EBUs). Lower-elevation, coastal-proximate parcels receive the greatest overall benefit due to higher levels of physical protection and risk reduction, while higher-elevation or inland parcels receive proportionally lower benefit. Together, these criteria ensure that assessments are based on measurable, objective, and geographically defined factors that directly correspond to each parcel’s relative exposure and resulting level of special benefit.

Proximity and Elevation Benefit Tiers
The level of benefit provided by the District improvements also depends on how close a parcel is to the berm and its ground elevation. Parcels that are closer and at lower elevations face greater potential flood risk and therefore receive a higher level of special benefit, while parcels farther away or at higher elevations receive proportionally less benefit.

Proximity and elevation are divided into benefit tiers:

Proximity Zone 1 (0 – 401 feet from berm)
 Elevation 3 – 6 ft: High Benefit (1.0 per acre)
 Elevation 7 – 9 ft: Moderate Benefit (0.75 per acre)
 Elevation 10 – 12 ft: Low Benefit (0.50 per acre)
Proximity Zone 2 (>401 feet from berm)
 Elevation 6 – 10 ft: Moderate Benefit (0.50 per acre)  Elevation 11 – 14 ft: Low Benefit (0.25 per acre)
 Elevation 15 – 19 ft: Minimal Benefit (0.10 per acre) Multiplier to Establish Equivalent Benefit Unit
To ensure assessments are fair and equitable, each parcel’s benefit is measured relative to the benefit received by a standard single-family residential parcel, which serves as the baseline for comparison. A single-family residential home or condominium is assigned a multiplier of 1.0, representing the standard level of benefit. Other land use types are assigned multipliers proportionate to their relative benefit compared to a single-family residence.

The table that follows shows how different land uses are assigned multipliers to reflect the varying levels of benefit they receive from the District improvements. These multipliers recognize that certain land uses experience greater exposure, risk, or economic consequence in the event of flooding.

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Land Use Multiplier Explanation
Residential 1.0 Standard benefit. Structures and residents protected from flood risks.

Apartments 1.25 Higher density and occupancy increases risk exposure and potential impact.

Non-Residential 1.5 Higher benefit due to business interruption and asset protection.

Vacant/Undeveloped 0.5 Lower benefit. No current structures, but potential future use.

Public/Exempt 0.0 Not assessed due to non-private or tax-exempt status (unless directly benefited).

Each parcel’s Equivalent Benefit Units (EBUs) are calculated by combining the land use multiplier with the parcel’s applicable proximity zone and elevation tier factors. The resulting EBU value represents the parcel’s proportional share of the total special benefit provided by the District improvements and forms the basis for determining the annual assessment amount applied to that parcel. The following land use classifications define how parcels are categorized for assessment purposes and establish the corresponding multipliers applied in the calculation of EBUs.

Residential Property — defined as subdivided, single-family residential home or condominium.

For purposes of establishing the multiplier for other land uses in the District, the single-family residential land use is designated as the standard benefit for the assessment and shall be assigned a 1.0 multiplier per parcel.

Apartment Property — defined as a residential property consisting of five (5) or more attached units under common ownership and management. Due to the increased occupancy density and greater exposure to flood-related risks, this land use is assigned a 1.25 multiplier per parcel to reflect its proportionally higher level of special benefit compared to a standard single-family residential home or condominium.

Non-Residential — defined as a parcel primarily used for retail, office, hospitality, or servicebased operations. These properties typically contain structures, inventory, equipment, and customer-serving areas that are highly sensitive to flood damage and business interruption. To reflect the elevated economic exposure and operational risk, commercial parcels are assigned a

1.50 multiplier per parcel, representing a higher special benefit compared to a standard singlefamily residential home or condominium.

Vacant/Undeveloped Property — defined as a parcel with no existing structures or active land use at the time of assessment. While these parcels do not currently contain improvements subject to direct flood risk, they retain development potential and future exposure to flood impacts. To reflect this lower, but present, level of special benefit, vacant parcels are assigned a 0.50 multiplier per parcel relative to a standard single-family residential home or condominium.

Public or Exempt Property — defined as property that receives no special benefit, is undevelopable, or consists of public improvements. These parcels are assigned a 0.00 multiplier per parcel and are excluded from assessment in accordance with Proposition 218, which prohibits the imposition of assessments on parcels that do not receive a direct and proportional special benefit.

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Example Calculations
The following examples illustrate how Equivalent Benefit Units (EBUs) are assigned by applying the land use multipliers together with the proximity and elevation factors. These examples are provided to demonstrate how the formula works for different property types.  Example 1: Single-Family Residential
Parcel size: 0.47 acres
Land Use Multiplier = 1.00 (Residential baseline)
Proximity Zone 1, Elevation 3 – 6 ft = 1.00
EBU = 1.00 + (1.00 × 0.47) = 1.47
 Example 2: Apartment
Parcel size: 0.80 acres
Land Use Multiplier = 1.25 (Apartment)
Proximity Zone 1, Elevation 7 – 9 ft = 0.75
EBU = 1.25 + (0.75 × 0.80) = 1.85
 Example 3: Non-Residential
Parcel size: 2.00 acres
Land Use Multiplier = 1.50 (Non-Residential/Commercial) Proximity Zone 2, Elevation 12 ft = 0.25
EBU = 1.50 + (0.25 × 2.00) = 2.00
These examples demonstrate how the base land use multiplier is applied to each property type, and how the proximity and elevation factors adjust the calculation to reflect each parcel’s relative level of benefit.

Assessment Calculations
The total number of Equivalent Benefit Units (EBUs) is the sum of all EBUs assigned to parcels that receive special benefit from the improvements. The assessment rate per EBU is calculated by dividing the total cost of the District improvements (Balance to Levy) by the total number of EBUs. Each parcel’s annual assessment is then determined by multiplying its assigned EBUs by this rate.

Calculate Total EBUs
Add up all the EBUs for parcels that receive special benefit:

Determine the Assessment Rate per EBU
Assessment Rate = Total Balance to Levy / Total EBUs
Apply the Rate to Each Parcel
Multiply the parcel’s assigned EBUs by the Assessment Rate to determine the annual assessment amount:

Parcel Levy = Assessment Rate x Parcels EBU’s

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Assessment Range Formula
Any new or increased assessment requires certain noticing and public meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Ralph M. Brown Act defined a “new or increased assessment” to exclude certain conditions. These conditions included “any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed.” This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures. Commencing with Fiscal Year 2027/2028, the maximum assessment may be increased annually to account for rising labor and material costs. The annual adjustment shall be equal to the greater of three percent (3%) or the percentage change in the Consumer Price Index for All Urban Consumers (CPI-U), All Items, West Region as published by the U.S. Department of Labor, Bureau of Labor Statistics (or its successor). In no event shall the annual increase exceed six percent (6%) without conducting a new mailed ballot proceeding. The maximum assessment is adjusted on an annual basis and is independently calculated from the annual budget and proposed annual assessment. Any proposed annual assessment (rate per EBU less than or equal to this maximum assessment) is not considered an increased assessment even if the proposed assessment is greater than the assessment applied in the prior fiscal year.

Although the maximum assessment will increase each year, the actual assessment may remain unchanged. The maximum assessment adjustment is designed to establish a reasonable limit on assessments. The maximum assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjusted maximum amount. If the budget and assessment for the fiscal year do not require an increase or the increase is less than the adjusted maximum assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated require an increase greater than the adjusted maximum assessment, then the assessment is considered an increased assessment and would be subject to balloting.

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Part III — Estimate of Costs
Pursuant to the 1982 Act, the estimated costs of the District improvements shall include the total cost of the improvements including incidentals, which may include reserves to operate the District until funds are transferred by the County to the City.

Pursuant to the 1982 Act, the amount of any surplus, deficit, or contribution may be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within each district is the total cost of maintenance and service with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.

The table below shows a budget of estimated annual costs to be collected and deemed necessary for the District improvements. The maximum assessment (Rate per Equivalent Benefit Unit) that is identified in the budget establishes the initial maximum assessment for the District in Fiscal Year 2026/2027. This assessment rate shall be adjusted on an annual basis by the assessment range formula as described in the assessment methodology above. Collectively, this assessment rate and inflationary adjustment will be presented to the property owners of record for approval as part of the balloting process for new or increased assessments in accordance with the provisions of the California Constitution, Article XIIID.

Construction $45,000
Biologist/Land Surveyor 7,420
Permits 3,000
Message Board 2,400
Maintenance Worker 4,472
$62,292
Staff Time $16,339
County Administration Fee 349
$16,688
$78,980
Operational Reserves $19,739
General Benefit (contribution) (3,949)
$15,790
$94,770
Total Parcels 410
Levied Parcels 401
Total EBUs 409.6107
Proposed Maximum Assessment per EBU $231.37
Proposed Assessment for FY 2025/2026 $231.37
Subtotal Indirect Costs

BUDGET ITEM

DIRECT COSTS
Direct Berm Maintenance Expenses
Subtotal Direct Cost

INDIRECT COSTS
Administration
Total Direct Costs & Indirect Costs

LEVY ADJUSTMENTS
Total Levy Adjustments

BALANCE TO LEVY

DISTRICT STATISTICS

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Part IV — District Diagrams
The diagram below identifies the area of land within the District to be designated as the “Coastal Berm Assessment District,” based on the County assessor’s parcel maps and the County Assessor’s property information as the same existed at the time the Report was prepared. The combination of the diagram and the assessment roll contained in Part V of the Report constitute the “Assessment Diagram.” The maximum assessment rate, assessment range formula, and proposed assessment amount for each of the lots and parcels of land within the District, as described herein, shall be presented to the property owners of record for approval or protest in accordance with the provisions of the California Constitution.

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Part V — Assessment Roll
Parcel identification for each lot or parcel within the District is shown in the Assessment Diagram and is based on available assessor parcel maps and property data from the County Assessor at the time the Report was prepared. A listing of the lots and parcels to be assessed within the District as of Fiscal Year 2026/2027 and the assessment amount for each such lot or parcel is provided below.

If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the fiscal year, a corrected and/or new parcel number 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 assessment methodology and assessment rates described in the Report, as approved by the City Council. Therefore, if a single parcel is subdivided into multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved assessment methodology and assessment rate rather than a proportionate share of the original assessment amount.

Assessor
Parcel
Number
Land Use Proximity Elev Lot
Acres EBU
Maximum
Assessment
Rate
FY 2026/2027
Assessment
003-463-007 APARTMENTS 2 14 0.17 1.2925 $231.37 $299.04 003-463-009 RESIDENTIAL 2 12 0.17 1.0425 $231.37 $241.20 003-463-011 RESIDENTIAL 2 12 0.17 1.0425 $231.37 $241.20 003-463-020 APARTMENTS 2 14 0.49 1.3725 $231.37 $317.55 003-463-022 APARTMENTS 2 13 0.52 1.38 $231.37 $319.29
003-463-023 APARTMENTS 2 14 0.41 1.3525 $231.37 $312.92 003-463-025 RESIDENTIAL 2 14 0.044 1.011 $231.37 $233.91 003-463-026 RESIDENTIAL 2 14 0.044 1.011 $231.37 $233.91 003-463-027 RESIDENTIAL 2 14 0.051 1.0127 $231.37 $234.30 003-463-028 VACANT/UNDEVELOPED 2 14 0.1 0.525 $231.37 $121.46 003-470-008 RESIDENTIAL 1 6 0.47 1.47 $231.37 $340.11
003-470-010 RESIDENTIAL 1 4 0.69 1.69 $231.37 $391.01
003-470-011 APARTMENTS 2 16 0.34 1.284 $231.37 $297.07
003-470-012 APARTMENTS 2 16 0.17 1.267 $231.37 $293.14
003-470-013 PUBLIC/EXEMPT 1 6 0.6 0.0 $231.37 $ 0.00
003-470-015 PUBLIC/EXEMPT 1 3 0.38 0.0 $231.37 $ 0.00
003-470-016 PUBLIC/EXEMPT 1 3 0.24 0.0 $231.37 $ 0.00
003-470-017 PUBLIC/EXEMPT 1 3 0.22 0.0 $231.37 $ 0.00
003-481-001 RESIDENTIAL 2 11 0.09 1.0225 $231.37 $236.57 003-481-002 RESIDENTIAL 2 12 0.11 1.0275 $231.37 $237.73 003-481-003 RESIDENTIAL 2 11 0.11 1.0275 $231.37 $237.73 003-481-004 RESIDENTIAL 2 13 0.11 1.0275 $231.37 $237.73 003-481-005 RESIDENTIAL 2 12 0.11 1.0275 $231.37 $237.73 003-481-006 RESIDENTIAL 2 14 0.11 1.0275 $231.37 $237.73 003-481-007 RESIDENTIAL 2 12 0.11 1.0275 $231.37 $237.73 003-481-008 RESIDENTIAL 2 15 0.11 1.011 $231.37 $233.91 003-481-011 APARTMENTS 2 11 0.27 1.3175 $231.37 $304.82 003-481-014 RESIDENTIAL 2 11 0.23 1.0575 $231.37 $244.67 003-481-016 APARTMENTS 2 11 0.5 1.375 $231.37 $318.13
003-481-017 RESIDENTIAL 2 9 0.08 1.04 $231.37 $240.62
003-481-018 RESIDENTIAL 2 12 0.08 1.02 $231.37 $235.99
003-481-022 APARTMENTS 2 9 0.23 1.365 $231.37 $315.82
003-481-023 APARTMENTS 2 12 0.18 1.295 $231.37 $299.62
003-483-001 RESIDENTIAL 2 12 0.11 1.0275 $231.37 $237.73

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Assessor
Parcel
Number
Land Use Proximity Elev Lot
Acres EBU
Maximum
Assessment
Rate
FY 2026/2027
Assessment
003-483-002 RESIDENTIAL 2 14 0.11 1.0275 $231.37 $237.73 003-483-003 RESIDENTIAL 2 12 0.11 1.0275 $231.37 $237.73 003-483-004 RESIDENTIAL 2 13 0.11 1.0275 $231.37 $237.73 003-483-005 RESIDENTIAL 2 12 0.11 1.0275 $231.37 $237.73 003-483-006 RESIDENTIAL 2 13 0.11 1.0275 $231.37 $237.73 003-483-007 APARTMENTS 2 14 0.2 1.3 $231.37 $300.78
003-483-018 APARTMENTS 2 12 0.36 1.34 $231.37 $310.03
003-490-001 RESIDENTIAL 1 5 0.73 1.73 $231.37 $400.27
003-490-012 PUBLIC/EXEMPT 1 5 0.18 0.0 $231.37 $ 0.00
003-490-015 PUBLIC/EXEMPT 1 3 2.33 0.0 $231.37 $ 0.00
003-490-025 PUBLIC/EXEMPT 1 4 0.22 0.0 $231.37 $ 0.00
003-490-027 PUBLIC/EXEMPT 1 4 0.59 0.0 $231.37 $ 0.00
003-490-029 PUBLIC/EXEMPT 1 4 0.2 0.0 $231.37 $ 0.00
003-570-001 RESIDENTIAL 2 9 0.011 1.0055 $231.37 $232.64 003-570-002 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-570-003 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-570-004 RESIDENTIAL 2 9 0.011 1.0055 $231.37 $232.64 003-570-005 RESIDENTIAL 2 9 0.011 1.0055 $231.37 $232.64 003-570-006 RESIDENTIAL 2 9 0.009 1.0045 $231.37 $232.41 003-570-007 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-570-008 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-570-009 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-570-010 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-570-011 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-012 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-013 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-014 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-015 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-016 RESIDENTIAL 2 9 0.014 1.007 $231.37 $232.98 003-570-017 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-018 RESIDENTIAL 2 9 0.014 1.007 $231.37 $232.98 003-570-019 RESIDENTIAL 2 9 0.014 1.007 $231.37 $232.98 003-570-020 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-021 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-022 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-023 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-024 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-025 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-026 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-027 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-028 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-570-029 RESIDENTIAL 2 9 0.012 1.006 $231.37 $232.75 003-580-001 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-580-002 RESIDENTIAL 2 9 0.011 1.0055 $231.37 $232.64 003-580-003 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-580-004 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-580-005 RESIDENTIAL 2 9 0.011 1.0055 $231.37 $232.64 003-580-006 RESIDENTIAL 2 9 0.011 1.0055 $231.37 $232.64 003-580-007 RESIDENTIAL 2 9 0.009 1.0045 $231.37 $232.41 003-580-008 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-580-009 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-580-010 RESIDENTIAL 2 9 0.01 1.005 $231.37 $232.52
003-580-011 RESIDENTIAL 2 9 0.016 1.008 $231.37 $233.22 003-580-012 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-580-013 RESIDENTIAL 2 9 0.015 1.0075 $231.37 $233.10 003-580-014 RESIDENTIAL 2 9 0.015 1.0075 $231.37 $233.10 003-580-015 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-580-016 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Assessor
Parcel
Number
Land Use Proximity Elev Lot
Acres EBU
Maximum
Assessment
Rate
FY 2026/2027
Assessment
003-580-017 RESIDENTIAL 2 9 0.015 1.0075 $231.37 $233.10 003-580-018 RESIDENTIAL 2 9 0.015 1.0075 $231.37 $233.10 003-580-019 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-580-020 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-580-021 RESIDENTIAL 2 9 0.015 1.0075 $231.37 $233.10 003-580-022 RESIDENTIAL 2 9 0.016 1.008 $231.37 $233.22 003-580-023 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-580-024 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-580-025 RESIDENTIAL 2 9 0.014 1.007 $231.37 $232.98 003-580-026 RESIDENTIAL 2 9 0.014 1.007 $231.37 $232.98 003-580-027 RESIDENTIAL 2 9 0.018 1.009 $231.37 $233.45 003-580-028 RESIDENTIAL 2 9 0.016 1.008 $231.37 $233.22 003-580-029 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-580-030 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-580-031 RESIDENTIAL 2 9 0.017 1.0085 $231.37 $233.33 003-580-032 RESIDENTIAL 2 9 0.017 1.0085 $231.37 $233.33 003-580-033 RESIDENTIAL 2 9 0.017 1.0085 $231.37 $233.33 003-580-034 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-580-035 RESIDENTIAL 2 9 0.013 1.0065 $231.37 $232.87 003-580-036 RESIDENTIAL 2 9 0.017 1.0085 $231.37 $233.33 003-580-037 RESIDENTIAL 2 9 0.012 1.006 $231.37 $232.75 003-610-001 RESIDENTIAL 2 10 0.011 1.0055 $231.37 $232.64 003-610-002 RESIDENTIAL 2 10 0.017 1.0085 $231.37 $233.33 003-610-003 RESIDENTIAL 2 10 0.016 1.008 $231.37 $233.22 003-610-004 RESIDENTIAL 2 10 0.016 1.008 $231.37 $233.22 003-610-005 RESIDENTIAL 2 10 0.018 1.009 $231.37 $233.45 003-610-006 RESIDENTIAL 2 10 0.018 1.009 $231.37 $233.45 003-610-007 RESIDENTIAL 2 10 0.016 1.008 $231.37 $233.22 003-610-008 RESIDENTIAL 2 10 0.012 1.006 $231.37 $232.75 003-610-009 RESIDENTIAL 2 10 0.016 1.008 $231.37 $233.22 003-610-010 RESIDENTIAL 2 10 0.016 1.008 $231.37 $233.22 003-610-011 RESIDENTIAL 2 10 0.016 1.008 $231.37 $233.22 003-610-012 RESIDENTIAL 2 10 0.017 1.0085 $231.37 $233.33 003-610-013 RESIDENTIAL 2 10 0.016 1.008 $231.37 $233.22 003-610-014 RESIDENTIAL 2 10 0.016 1.008 $231.37 $233.22 003-610-015 RESIDENTIAL 2 10 0.012 1.006 $231.37 $232.75 003-610-016 RESIDENTIAL 2 10 0.011 1.0055 $231.37 $232.64 003-610-017 RESIDENTIAL 2 10 0.023 1.0115 $231.37 $234.03 003-610-018 RESIDENTIAL 2 10 0.017 1.0085 $231.37 $233.33 003-610-019 RESIDENTIAL 2 10 0.016 1.008 $231.37 $233.22 003-610-020 RESIDENTIAL 2 10 0.016 1.008 $231.37 $233.22 003-620-001 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-002 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-003 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-004 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-005 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-006 RESIDENTIAL 2 10 0.011 1.0055 $231.37 $232.64 003-620-007 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-008 RESIDENTIAL 2 10 0.014 1.007 $231.37 $232.98 003-620-009 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-010 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-011 RESIDENTIAL 2 10 0.011 1.0055 $231.37 $232.64 003-620-012 RESIDENTIAL 2 10 0.011 1.0055 $231.37 $232.64 003-620-013 RESIDENTIAL 2 10 0.011 1.0055 $231.37 $232.64 003-620-014 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-015 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-016 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-017 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Assessor
Parcel
Number
Land Use Proximity Elev Lot
Acres EBU
Maximum
Assessment
Rate
FY 2026/2027
Assessment
003-620-018 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-019 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-020 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-021 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-022 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-023 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-024 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-025 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-026 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-027 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-028 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-029 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-030 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-031 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-032 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-033 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-034 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-035 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-036 RESIDENTIAL 2 10 0.014 1.007 $231.37 $232.98 003-620-037 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-038 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-039 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-620-040 RESIDENTIAL 2 10 0.01 1.005 $231.37 $232.52 003-680-001 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-002 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-003 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-004 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-005 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-006 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-007 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-008 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-009 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-010 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-011 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-012 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-013 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-014 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-015 RESIDENTIAL 2 12 0.008 1.002 $231.37 $231.83 003-680-016 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-017 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-018 RESIDENTIAL 2 12 0.008 1.002 $231.37 $231.83 003-680-019 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-680-020 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-001 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-002 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-003 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-004 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-005 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-006 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-007 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-008 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-009 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-010 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-011 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-012 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-013 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-014 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-015 RESIDENTIAL 2 12 0.008 1.002 $231.37 $231.83

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Assessor
Parcel
Number
Land Use Proximity Elev Lot
Acres EBU
Maximum
Assessment
Rate
FY 2026/2027
Assessment
003-690-016 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-017 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-018 RESIDENTIAL 2 12 0.008 1.002 $231.37 $231.83 003-690-019 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-690-020 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-700-001 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-700-002 RESIDENTIAL 2 12 0.01 1.0025 $231.37 $231.94 003-700-003 RESIDENTIAL 2 12 0.011 1.0027 $231.37 $231.99 003-700-004 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-700-005 RESIDENTIAL 2 12 0.01 1.0025 $231.37 $231.94 003-700-006 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-700-007 RESIDENTIAL 2 12 0.01 1.0025 $231.37 $231.94 003-700-008 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-700-009 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-700-010 RESIDENTIAL 2 12 0.018 1.0045 $231.37 $232.41 003-700-011 RESIDENTIAL 2 12 0.012 1.003 $231.37 $232.06 003-700-012 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-700-013 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-700-014 RESIDENTIAL 2 12 0.014 1.0035 $231.37 $232.17 003-700-015 RESIDENTIAL 2 12 0.013 1.0032 $231.37 $232.11 003-700-016 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-700-017 RESIDENTIAL 2 12 0.017 1.0042 $231.37 $232.34 003-700-018 RESIDENTIAL 2 12 0.012 1.003 $231.37 $232.06 003-700-019 RESIDENTIAL 2 12 0.013 1.0032 $231.37 $232.11 003-700-020 RESIDENTIAL 2 12 0.013 1.0032 $231.37 $232.11 003-700-021 RESIDENTIAL 2 12 0.01 1.0025 $231.37 $231.94 003-700-022 RESIDENTIAL 2 12 0.017 1.0042 $231.37 $232.34 003-700-023 RESIDENTIAL 2 12 0.02 1.005 $231.37 $232.52 003-700-024 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-700-025 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-700-026 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-700-027 RESIDENTIAL 2 12 0.015 1.0037 $231.37 $232.22 003-700-028 RESIDENTIAL 2 12 0.01 1.0025 $231.37 $231.94 003-700-029 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-700-030 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-700-031 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-710-001 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-002 RESIDENTIAL 2 12 0.008 1.002 $231.37 $231.83 003-710-003 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-004 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-005 RESIDENTIAL 2 12 0.01 1.0025 $231.37 $231.94 003-710-006 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-007 RESIDENTIAL 2 12 0.01 1.0025 $231.37 $231.94 003-710-008 RESIDENTIAL 2 12 0.007 1.0017 $231.37 $231.76 003-710-009 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-010 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-011 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-012 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-013 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-014 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-015 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-016 RESIDENTIAL 2 12 0.018 1.0045 $231.37 $232.41 003-710-017 RESIDENTIAL 2 12 0.012 1.003 $231.37 $232.06 003-710-018 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-019 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-020 RESIDENTIAL 2 12 0.014 1.0035 $231.37 $232.17 003-710-021 RESIDENTIAL 2 12 0.012 1.003 $231.37 $232.06 003-710-022 RESIDENTIAL 2 12 0.012 1.003 $231.37 $232.06

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Assessor
Parcel
Number
Land Use Proximity Elev Lot
Acres EBU
Maximum
Assessment
Rate
FY 2026/2027
Assessment
003-710-023 RESIDENTIAL 2 12 0.018 1.0045 $231.37 $232.41 003-710-024 RESIDENTIAL 2 12 0.013 1.0032 $231.37 $232.11 003-710-025 RESIDENTIAL 2 12 0.013 1.0032 $231.37 $232.11 003-710-026 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-710-027 RESIDENTIAL 2 12 0.013 1.0032 $231.37 $232.11 003-710-028 RESIDENTIAL 2 12 0.017 1.0042 $231.37 $232.34 003-710-029 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-710-030 RESIDENTIAL 2 12 0.017 1.0042 $231.37 $232.34 003-710-031 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-710-032 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-710-033 RESIDENTIAL 2 12 0.015 1.0037 $231.37 $232.22 003-710-034 RESIDENTIAL 2 12 0.013 1.0032 $231.37 $232.11 003-710-035 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-036 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-037 RESIDENTIAL 2 12 0.01 1.0025 $231.37 $231.94 003-710-038 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-710-039 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-710-040 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-710-041 RESIDENTIAL 2 12 0.016 1.004 $231.37 $232.29 003-710-042 RESIDENTIAL 2 12 0.01 1.0025 $231.37 $231.94 003-710-043 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-044 RESIDENTIAL 2 12 0.008 1.002 $231.37 $231.83 003-710-045 RESIDENTIAL 2 12 0.008 1.002 $231.37 $231.83 003-710-046 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-710-047 RESIDENTIAL 2 12 0.009 1.0022 $231.37 $231.87 003-730-001 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-002 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-003 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-004 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-005 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-006 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-007 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-008 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-009 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-010 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-011 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-012 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-013 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-014 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-015 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-016 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-017 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-018 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-019 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-020 RESIDENTIAL 2 16 0.007 1.0007 $231.37 $231.53 003-730-021 RESIDENTIAL 2 16 0.011 1.0011 $231.37 $231.62 003-730-022 RESIDENTIAL 2 16 0.011 1.0011 $231.37 $231.62 003-730-023 RESIDENTIAL 2 16 0.011 1.0011 $231.37 $231.62 003-730-024 RESIDENTIAL 2 16 0.011 1.0011 $231.37 $231.62 003-760-001 RESIDENTIAL 1 10 0.013 1.0065 $231.37 $232.87 003-760-002 RESIDENTIAL 1 10 0.013 1.0065 $231.37 $232.87 003-760-003 RESIDENTIAL 1 10 0.015 1.0075 $231.37 $233.10 003-760-004 RESIDENTIAL 1 10 0.02 1.01 $231.37 $233.68
003-760-005 RESIDENTIAL 1 10 0.019 1.0095 $231.37 $233.56 003-760-006 RESIDENTIAL 1 10 0.028 1.014 $231.37 $234.60 003-760-007 RESIDENTIAL 1 10 0.022 1.011 $231.37 $233.91 003-760-008 RESIDENTIAL 1 10 0.027 1.0135 $231.37 $234.49 003-770-001 RESIDENTIAL 1 10 0.013 1.0065 $231.37 $232.87

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Assessor
Parcel
Number
Land Use Proximity Elev Lot
Acres EBU
Maximum
Assessment
Rate
FY 2026/2027
Assessment
003-770-002 RESIDENTIAL 1 10 0.013 1.0065 $231.37 $232.87 003-770-003 RESIDENTIAL 1 10 0.019 1.0095 $231.37 $233.56 003-770-004 RESIDENTIAL 1 10 0.019 1.0095 $231.37 $233.56 003-790-001 RESIDENTIAL 2 10 0.014 1.007 $231.37 $232.98 003-790-002 RESIDENTIAL 2 10 0.014 1.007 $231.37 $232.98 003-790-003 RESIDENTIAL 2 10 0.014 1.007 $231.37 $232.98 003-790-004 RESIDENTIAL 2 10 0.013 1.0065 $231.37 $232.87 003-790-005 RESIDENTIAL 2 10 0.013 1.0065 $231.37 $232.87 003-800-001 RESIDENTIAL 1 8 0.023 1.0172 $231.37 $235.34 003-800-002 RESIDENTIAL 1 8 0.009 1.0067 $231.37 $232.92 003-800-003 RESIDENTIAL 1 8 0.008 1.006 $231.37 $232.75 003-830-001 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-002 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-003 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-004 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-005 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-006 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-007 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-008 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-009 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-010 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-011 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-012 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-013 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-014 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-015 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-016 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-017 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-018 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-019 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-020 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-021 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-022 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-023 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-024 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-025 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-026 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-027 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-028 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-029 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-030 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-031 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-830-032 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-033 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-034 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-035 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
003-830-036 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 003-840-013 RESIDENTIAL 1 10 0.04 1.02 $231.37 $235.99
003-840-014 RESIDENTIAL 1 10 0.033 1.0165 $231.37 $235.18 003-840-015 RESIDENTIAL 1 10 0.04 1.02 $231.37 $235.99
003-840-016 RESIDENTIAL 1 10 0.04 1.02 $231.37 $235.99
003-840-017 RESIDENTIAL 1 10 0.033 1.0165 $231.37 $235.18 003-840-018 RESIDENTIAL 1 10 0.041 1.0205 $231.37 $236.11 003-850-013 RESIDENTIAL 1 10 0.13 1.065 $231.37 $246.40 003-850-014 RESIDENTIAL 1 9 0.12 1.09 $231.37 $252.19
003-850-015 RESIDENTIAL 1 9 0.12 1.09 $231.37 $252.19
004-087-001 RESIDENTIAL 2 11 0.014 1.0105 $231.37 $233.79 004-087-002 RESIDENTIAL 2 11 0.013 1.0032 $231.37 $232.11

City of Carpinteria
Engineer’s Report
Coastal Berm Assessment District
Fiscal Year 2025/2026

Assessor
Parcel
Number
Land Use Proximity Elev Lot
Acres EBU
Maximum
Assessment
Rate
FY 2026/2027
Assessment
004-087-003 RESIDENTIAL 2 11 0.013 1.0032 $231.37 $232.11 004-087-004 RESIDENTIAL 2 11 0.013 1.0032 $231.37 $232.11 004-087-005 RESIDENTIAL 2 11 0.013 1.0032 $231.37 $232.11 004-090-001 RESIDENTIAL 1 9 0.022 1.0165 $231.37 $235.18 004-090-002 RESIDENTIAL 1 9 0.021 1.0157 $231.37 $235.00 004-090-003 RESIDENTIAL 1 9 0.021 1.0157 $231.37 $235.00 004-090-004 RESIDENTIAL 1 9 0.022 1.0165 $231.37 $235.18 004-091-001 RESIDENTIAL 1 9 0.022 1.0165 $231.37 $235.18 004-091-002 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 004-091-003 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 004-091-004 RESIDENTIAL 1 9 0.021 1.0157 $231.37 $235.00 004-091-005 RESIDENTIAL 1 9 0.017 1.0127 $231.37 $234.30 004-091-006 RESIDENTIAL 1 9 0.018 1.0135 $231.37 $234.49 004-091-007 RESIDENTIAL 1 9 0.018 1.0135 $231.37 $234.49 004-091-008 RESIDENTIAL 1 9 0.022 1.0165 $231.37 $235.18 004-101-001 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
004-101-002 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
004-101-003 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
004-101-004 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
004-101-005 RESIDENTIAL 1 9 0.021 1.0157 $231.37 $235.00 004-101-006 RESIDENTIAL 1 9 0.021 1.0157 $231.37 $235.00 004-101-007 RESIDENTIAL 1 9 0.02 1.015 $231.37 $234.84
004-101-008 RESIDENTIAL 1 9 0.019 1.0142 $231.37 $234.65 004-109-001 RESIDENTIAL 1 8 0.07 1.0525 $231.37 $243.51 004-109-002 RESIDENTIAL 1 8 0.075 1.0562 $231.37 $244.37 004-115-001 RESIDENTIAL 1 9 0.025 1.0187 $231.37 $235.69 004-115-002 RESIDENTIAL 1 9 0.021 1.0157 $231.37 $235.00 004-115-003 RESIDENTIAL 1 9 0.021 1.0157 $231.37 $235.00

50553969.4

ATTACHMENT B
Benefit Assessment Setting Procedures, adopted by Resolution No. 6421 on November 10, 2025

RESOLUTION NO. 6421

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARPINTERIA,

CALIFORNIA, ESTABLISHING PROCEDURES FOR SPECIAL BENEFIT ASSESSMENTS UNDER PROPOSITION 218 AND GOVERNMENT CODE
sEcTtoNS 53759.1 THROUGH 53759.2
WHEREAS, the City is authorized under several State legislative acts ("Legislative Act"), which may or does include the Benefit Assessment Act of 1982 and the Landscaping and Lighting Act of 1972, to establish special benefit assessment districts within the City's jurisdiction which may impose annual assessments on property owners who receive a special benefit from the services and improvements provided by the assessment districts. For the purpose of this resolution, an "assessment district" may refer to either a "district" or a "zone" within that district; and WHEREAS, the City has established and manages assessment districts which confer special benefits upon properties within the geographical boundaries of the corresponding district zone; and
WHEREAS, following voter approval in November 1996 of "Proposition 218" (California Constitution Articles Xlll C and Xlll D; as it is implemented through Government Code sections 53750 through 53759.2, as well as relevant judicial interpretation), the City is required to comply with the requirements of Proposition 218 in order to establish a new or increased assessment. Provided, however, that any assessment district established prior to the effective date of Proposition 218 is exempt from compliance with Proposition 218 if the assessment is imposed exclusively to finance the capital costs or maintenance and operation expenses for improvements of existing assessment districts (see California Constitution Article Xlll D, Section 5); and WHEREAS, to the extent an existing assessment district was initially established in accordance with the relevant Legislative Act, and is either exempt from Proposition 218 orwas initially formed in compliance with Proposition 218, the City is authorized to levy annual assessments without further compliance with Proposition 218 so long as the amount levied does not exceed the amount of the initially approved assessment; and WHEREAS, under Proposition 218, a special beneflt assessment is defined as "a levy or charge upon real property by an agency for a special benefit conferred upon the real property," and is subject to the requirements of California Constitution Article XlllD, Section 4. ln general, the City may only establish a new assessment or increase an existing one if it:
(1) complies with the requirements of the relevant Legislative Act authorizing the City to form an assessment district and levy assessments, which may require preparation of a resolution of initiation, a resolution of intention, and a resolution of formation, based on the analysis of an Engineer's Report;

Resolution No.6421

(2) calculates the proposed assessment in accordance with Proposition 218, as described in this resolution;
(3) conducts a noticed public hearing before the City Council, as described in this resolution, and
(4) determines that a "majority protest" has not resulted from the ballot proceeding conducted in connection with the public hearing (a majority protest exists if the weighted ballots submitted in opposition to the proposed assessment exceed the weighted ballots submitted in favor, with the weights based on the proportional financial obligation of each property owner who submitted a ballot); and
WHEREAS, under Government Code sections 53759.1 and 53759.2 (known as "AB 2257"), the City may establish supplemental procedures for objecting property owners to exhaust administrative remedies, also described in this resolution, by which the City will take specified actions in response to any "timely written objection." Under this process, only an owner who submits a timely written objection will have a right to challenge a proposed increase in an assessment district through a legal proceeding. (These supplemental processes were authorized by Assembly Bill No. 2257, Chapter 561, Statutes of 2024, effective January 1,2025.); and
WHEREAS, the purpose of this resolution is to establish and document the procedures the City will follow when considering proposed new or increased assessments, including compliance with Proposition 218 and the administrative remedy requirements set forth in AB 2257. These procedures are intended to provide property owners a meaningful opportunity to submit written objections to proposed new or increased assessments early in the assessment process, and to allow the City to address or resolve those objections prior to the City Council's final decision on whether to adopt a proposed new or increased assessment pursuant to Proposition 218; and WHEREAS, this resolution establishes procedural steps the City will follow to implement the administrative remedies that property owners must exhaust under Government Code sections 53759.1 before initiating any legal action to challenge an assessment. ln general, at least 45 days prior to a public hearing on a proposed new or increased assessment, the City will make the proposed assessment available to the public and will post the written basis for the proposed new or increased assessment on its website.

During this period (for at least 45 days after notice of public hearing) any property owner may review the proposed assessment and submit a written objection specifying the grounds for alleging noncompliance with Proposition 218. The City will considel each timely written objection and provide a substantive written response before the close of the public hearing as described in section 5 of the Special Benefit Assessment Setting Procedures, attached hereto as Exhibit A; and
WHEREAS, for any new or increased assessment approved by the City implementing the procedures described in this resolution, a person or entity shall be prohibited from

Resolution No.6421

bringing a judicial action or proceeding alleging noncompliance with Article Xlll D of the California Constitution for such new or increased assessment, unless that person or entity has timely submitted to the City a written objection to that assessment that specifies the grounds for alleging noncompliance with Proposition 218; and WHEREAS, the City Council hereby intends to adopt the exhaustion of administrative remedies procedure as outlined in Government Code section 53759.1, and the administrative record principles contained in Government Code section 53759.2.

NOW THEREFORE, BE lT RESOLVED as follows
SECTION 1. The City Council hereby adopts the Special BenefitAssessment Setting Procedures attached hereto as Exhibit "A," and incorporated herein by reference ("Special Benefit Assessment Setting Procedures"). The Special Benefit Assessment Setting Procedures explicitly incorporate and implement the requirements contained in Proposition 218 (including the Prop 218 Omnibus lmplementation Act), and the procedures by which property owners are required to exhaust administrative remedies as set forth in Gov't Code S 53759.1, subdivision (c).

SECTION 2. For any assessment district adopted or approved by the City implementing the procedures described in this resolution, a person or entity shall be prohibited from bringing a judicial action or proceeding alleging noncompliance with Article Xlll D of the California Constitution for that assessment unless that person or entity has timely submitted to the City a written objection to the assessment that specifies the grounds for alleging noncompliance with Proposition 218, as provided below.

SECTION 3. The City Council hereby adopts the administrative record principles contained in Government Code section 53759.2.

SECTION 4. This resolution will take effect immediately upon adoption and will apply to any proposed new or increased assessments of which notice is provided in accordance with this resolution.

SECTION 5. The City Council authorizes City Manager or designee to take such other and additional actions as may be reasonably necessary to implement the purpose of this resolution and implement the exhaustion of administrative remedies procedure adopted herein.

SECTION 6. The City Clerk shall certify to the adoption of this resolution.

PASSED, APPROVED AND ADOPTED on the 1Oth day of November,2025, by the following vote:

AYES: COUNCILMEMBER(S) Clarko Mayer, Nomura, Solorzano, Alarcon NOES: COUNCILMEMBER(S) None

Resolution No.6421

ABSENT: COUNCILMEMBER(S) None
ABSTAIN: COUNCILMEMBER(S) None
NUt
M , City of Carpinteria
ATTEST
Brian C. Barrett, CPMC
City Clerk, City of Carpinteria
I hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Carpinteria held on November 10, 2025. rian C. Barrett, CPMC
City Clerk, City of Carpinteria

APPROVED AS TO FORM
Acos, on behalf
rber Shreck, LLP acti
rney of the City of Ca
tn
S
Jen
H
t
I
I

EXHIBIT A TO RESOLUTION NO. 6421

4901-3834-3234 v1 Page 1 of 8
Special Benefit Assessment Setting Procedures
1 1
If the City publishes a notice of public hearing that does not identify procedures for property owners to submit written objections , the City will conduct the public hearing in compliance with Proposition 218.

4901-3834-3234 v1 Page 2 of 8
certified by the State of California, and it shall provide evidence and describe how the improvements and/or services funded by the assessments confer special benefits on parcels subject to the assessment, as well as describing any general benefits.

4901-3834-3234 v1 Page 3 of 8

4901-3834-3234 v1 Page 4 of 8

4901-3834-3234 v1 Page 5 of 8

4901-3834-3234 v1 Page 6 of 8

4901-3834-3234 v1 Page 7 of 8

4901-3834-3234 v1 Page 8 of 8
These Procedures may be revised or amended as necessary by the City Manager or by Section 1(a) of these Procedures.

50553969.4

ATTACHMENT C
Resolution No. 6439

RESOLUTION NO. 6439

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARPINTERIA, CALIFORNIA

CLOSING BOTH THE PUBLIC TESTIMONY PORTION OF THE PUBLIC HEARING AND THE PERIOD FOR SUBMITTING PROPERTY OWNER PROTEST BALLOTS; DIRECTING THE

TABULATION OF BALLOTS TO OCCUR IN PUBLIC VIEW IN THE CITY COUNCIL CHAMBERS AT CITY HALL ON MARCH 9 AND 10, 2026, AND TO BE CONTINUED AS NECESSARY TO COMPLETION; AND CONTINUING THE PUBLIC HEARING TO THE MARCH 23, 2026 CITY COUNCIL MEETING FOR THE PURPOSE OF DECLARING THE

RESULTS OF THE TABULATION AND, IF NO MAJORITY PROTEST EXISTS, CONSIDERING

FORMATION OF THE COASTAL BERM ASSESSMENT DISTRICT AND LEVY OF ASSESSMENTS COMMENCING FISCAL YEAR 2026/2027
WHEREAS, on November 10, 2025, the City Council took the following actions:
• Adopted Resolution No. 6421 (“Procedural Resolution”) in Compliance with Assembly Bill (“AB”) 2257. In compliance with AB 2257, the City Council adopted Resolution No. 6421 establishing assessment setting procedures for special benefit assessment proceedings consistent with the requirements of Proposition 218 related to the consideration of assessment protest ballots submitted by record owners, as well as the requirements of “AB 2257” (Government Code §§ 53759.1 and 53759.2) to require record owners to exhaust administrative remedies by submitting a timely written objection as a condition of filing litigation to challenge the proposed assessments for the proposed District; and
• Adopted Resolution No. 6424 (“Resolution of Initiation”) Pursuant to the Benefit Assessment Act of 1982 (the “Act”). Pursuant to the provisions of the Benefit Assessment Act of 1982, the City Council adopted Resolution No. 6424 (“Resolution of Initiation”) to initiate proceedings and ordered the preparation of an Engineer’s Report in connection with the formation of the Coastal Berm Assessment District (“District”), to fund the costs and expenses associated with the ongoing operation, maintenance, management, and emergency response related to the District’s coastal flood protection improvements; and • Adopted Resolution No. 6425 (“Resolution of Intention”) Pursuant Article XIIID of the California Constitution (the “Constitution”) and Government Code § 53750 et seq. After fully considering the Engineer’s Report presented, the City Council adopted Resolution No. 6425 (“Resolution of Intention”) approving said Engineer’s Report, declaring its intention to form the District, to conduct a property owner protest ballot proceeding for the proposed new assessments related thereto in accordance with the relevant provisions of “Proposition 218” (California Constitution Article XIIID, Section 4, as implemented through Government Code § 53750 et seq.) and the Act, and set the Public Hearing to be noticed pursuant to applicable law for March 9, 2026 at 5:30 p.m.

WHEREAS, on January 9, 2026, the Notice of Public Hearing and property owner protest ballots were mailed to the property owners of record regarding the formation of the District and the proposed new assessments as described in the Engineer’s Report pursuant

Resolution No. 6439

to the applicable laws and regulations governing majority protest proceedings for return receipt prior to the close of the Public Hearing on March 9, 2026; and WHEREAS, consistent with the requirements of AB 2257 and the Procedural Resolution, the Notice of Public Hearing identified a deadline of February 24, 2026, at 5:00 p.m., for the submission of timely written objections to the proposed assessment for the District; and
WHEREAS, as of February 24, 2026, at 5:00 p.m., the City had received no timely written objections, and therefore, the City Council determined that no clarifications or reductions to the proposed assessments for the District were warranted under Government Code Section 53759.1(d); and
WHEREAS, on March 9, 2026, the City Council held the duly noticed Public Hearing not less than 45 days after the mailing of the notices and property owner protest ballots, and considered all oral statements and written protests, objections, and communication made or filed by any interested person regarding the formation of the District and the proposed new assessments; and received and accept all property owner protest ballots received from the property owners of record within the proposed District; and WHEREAS, following the close of the public testimony portion of the Public Hearing on March 9, 2026, the City Council announced the close of the period for submitting property owner protest ballots and directed the City Clerk and their designee Willdan Financial Services to commence the tabulation and canvass of the property owners protest ballots received for the proposed assessments, with such tabulation to occur in public view in Council Chambers immediately after the closing of the Public Hearing and continuing on March 10, 2026 at 9:00 a.m. in Council Chambers, and to be continued as necessary, until completion.

NOW, THEREFORE, BE IT RESOLVED as follows:

SECTION 1. That the foregoing recitals are true and correct; and SECTION 2. Following notice duly given, the City Council has held a full and fair Public Hearing regarding the formation of the Carpinteria Coastal Berm Assessment District, the levy and collection of assessments, and has considered all public testimony and written and oral statements and written objections, protests and communications made or filed by interested persons; and
SECTION 3. Having considered all public testimony and after receiving no written objections, the City Council hereby closes the public testimony portion of the public hearing SECTION 4. Following the close of the public testimony portion of the public hearing on March 9, 2026, the City Council hereby closes the period for submitting property owner protest ballots.

Section 5. Following the close of the period for submitting property owner protest ballots, the City Council hereby orders the City Clerk and its designee, Willdan Financial

Resolution No. 6439

Services, to commence tabulation of submitted property owner protest ballots in public view after the closing of the Public Hearing on March 9, 2026 and continuing on March 10, 2026 at 9:00 a.m. in the City Council Chambers, and to be continued as necessary, until completion.

Section 6. The public hearing will be continued to the next City Council meeting schedule for March 23, 2026 at 5:00 pm for the purpose of declaring the results of the tabulation and, if no majority protest exists, considering formation of the Coastal Berm Assessment District and levy of assessments for Fiscal year 2026/2027.

SECTION 7. The City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the City Council’s approval and confirmation of the close of the public testimony portion of the public hearing and deadline for submitting property owner protest ballots.

PASSED, APPROVED AND ADOPTED on the 9
th day of March, 2026, by the
following vote.

AYES: COUNCILMEMBER(S)
NOES: COUNCILMEMBER(S)
ABSENT: COUNCILMEMBER(S)
ABSTAIN: COUNCILMEMBER(S)
______________________________
Mayor, City of Carpinteria
ATTEST:
_____________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria
I hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Carpinteria held on March 9, 2026. __________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria

Resolution No. 6439

APPROVED AS TO FORM:

Jena Shoaf Acos, on behalf of Brownstein
Hyatt Farber Shreck, LLP acting as
City Attorney of the City of Carpinteria