Citrus Heights City Council Meetings
July 8, 2026

ITEM 11
Intersection
Crashes
Local CCR Differential1
EPDO2
Fatal
Serious Injury
Other Visible Injury
Complaint of Pain
PDO
Broadside
Sideswipe
Rear End
Head On
Hit Object
Overturned
Other
Pedestrian
Bicycle
Aggressive
Distracted
Impaired
Dark
Wet
Motorcycle
SAN JUAN AVE & SPERRY DR 18 -0.09 107 7 4 7 10 2 6 10 4 4 SUNRISE BLVD & OAK AVE 18 -0.21 63 2 5 11 1 10 2 4 1 13 1 5 1 1 AUBURN BLVD & CARLETON LN 18 -0.13 182 1 2 5 10 1 3 8 1 3 1 1 6 2 3 8 1 BRIMSTONE DR & ANTELOPE RD 18 -0.26 88 4 6 8 5 2 10 1 15 1 5 1 SUNRISE BLVD & ARCADE LAKE LN 17 -0.22 57 2 4 11 2 1 9 1 3 1 12 2 3 9 3 FAIR OAKS BLVD & OLD AUBURN RD 17 -0.05 52 1 5 11 1 7 8 1 11 2 6 5 FAIR OAKS BLVD & GREENBACK LN 16 -0.19 51 1 5 10 4 3 6 2 1 8 1 MARIPOSA AVE & ANTELOPE RD 15 -0.18 279 1 1 5 8 5 4 3 1 2 8 1 4 5 2 1 AUBURN BLVD & MANZANITA AVE 15 -0.22 396 1 2 2 1 9 2 4 2 6 1 6 2 6 2 SUNRISE BLVD & WOODMORE OAKS DR 14 -0.26 158 1 2 1 10 2 3 6 3 6 7 1 BINET DR & GREENBACK LN 13 -0.29 173 1 1 6 5 5 2 3 2 1 8 1 1 2 ANTELOPE RD & OLD AUBURN RD 13 -0.14 48 2 3 8 3 3 6 1 9 1 5 2 1 FAIR OAKS BLVD & OAK AVE 12 -0.24 52 2 4 6 1 1 10 10 2 4 1 CARRIAGE DR & AUBURN BLVD 11 -0.26 51 1 6 4 5 1 4 1 6 1 4 LAUPPE LN & ANTELOPE RD 11 -0.29 55 4 1 6 3 3 4 1 6 1 1 2 1 2 AUBURN BLVD & TWIN OAKS AVE 11 -0.27 61 2 6 3 2 1 5 1 1 1 8 2 2 SAN TOMAS DR & AUBURN BLVD 10 -0.26 36 5 5 2 7 1 7 1 2 1 APPLEBEES DWY & AUBURN BLVD 10 -0.26 30 1 2 7 3 1 4 2 3 2 1 3 1 1 PRIMROSE DR & MADISON AVE 9 -0.35 34 2 1 6 3 2 1 1 1 1 6 1 1 1 WILKINS WAY & GREENBACK LN 9 -0.34 267 2 1 2 4 1 1 2 1 2 2 6 5 3 SAYBROOK DR & ANTELOPE RD 9 -0.32 19 1 8 1 2 3 3 4 1 1
AMSTERDAM AVE & ANTELOPE RD 9 -0.32 39 2 2 5 2 1 4 1 1 4 1 2 FAIR OAKS BLVD & SUNRISE EAST WAY 8 -0.24 33 2 1 5 1 2 4 1 5 2 AUBURN BLVD & GRAND OAKS BLVD 8 -0.33 33 2 1 5 1 2 2 1 1 1 4 1 2 1 AUBURN BLVD & ROLLINGWOOD BLVD 8 -0.32 137 1 2 5 4 1 1 2 2 2 7 1 1 SUNRISE BLVD & TWIN OAKS AVE 8 -0.35 38 2 2 4 1 1 3 2 1 5 1 2 1 1 MARIPOSA AVE & OLD AUBURN RD 8 -0.29 32 2 1 5 1 2 3 1 1 4 2 3 1 AUBURN BLVD & KANAI AVE 7 -0.34 17 2 5 2 2 2 1 4 2 4 1
SAN JUAN AVE & WILLOWCREEK DR 6 -0.36 31 2 1 3 4 1 1 1 3 3 3

ITEM 11
Intersection
Crashes
Local CCR Differential1
EPDO2
Fatal
Serious Injury
Other Visible Injury
Complaint of Pain
PDO
Broadside
Sideswipe
Rear End
Head On
Hit Object
Overturned
Other
Pedestrian
Bicycle
Aggressive
Distracted
Impaired
Dark
Wet
Motorcycle
FAIR OAKS BLVD & TREECREST AVE 6 -0.33 45 3 2 1 3 1 1 1 4 1 1 ROSSWOOD DR & ANTELOPE RD 6 -0.37 21 1 1 4 3 2 1 1 2 2 1 SYLVAN RD & STOCK RANCH RD 5 -0.38 134 1 2 2 1 1 2 1 3
HALIFAX ST & AUBURN BLVD 5 -0.32 29 2 1 2 3 2 4
TWIN OAKS AVE & OLD AUBURN RD 3 -0.43 18 1 1 1 1 1 1 1 1 SUNRISE BLVD & SUNRISE MALL DWY 3 -0.43 8 1 2 1 1 1
Unsignalized Intersections
SUNRISE BLVD & S SUNRISE MALL/BIRDCAGE CTR 27 0.21 672 3 4 7 13 9 5 6 1 3 2 1 8 2 2 5 2 2 DESIMONE LN & GREENBACK LN 20 0.08 445 2 3 3 12 1 5 1 11 2 8 1 6 13 4 2 SHUPE DR & GREENBACK LN 19 0.07 94 4 7 8 5 6 4 1 3 2 2 3 2 MATHENY WAY & GREENBACK LN 18 0.03 77 4 4 10 2 5 4 7 5 7 1 SYLVAN RD & GREENBACK LN 17 0.22 62 2 5 10 6 1 5 1 2 2 5 1 8 5 PATTERSON LN & GREENBACK LN 16 0.19 231 1 1 3 11 5 1 4 4 2 2 2 5 2 AUBURN BLVD & DESIMONE LN 14 0.36 59 3 3 8 3 1 1 8 1 3 1 4 6 1 MERLINDALE DR & GREENBACK LN 14 0.01 244 1 2 4 7 5 2 6 1 3 1 5 3 1 KENNETH AVE & OAK AVE 13 0.42 252 1 4 2 6 8 3 1 1 6 4 1 1 AUBURN BLVD & SHADOW LN 12 0.07 61 4 2 6 3 2 2 2 2 1 3 5 1 SYLVAN RD & SYLVAN RD 12 0.08 242 1 3 2 6 5 1 1 3 2 2 1 3 AUBURN BLVD & SYCAMORE DR 12 0.06 256 1 5 1 5 7 1 1 2 1 1 4 6 2 ROLLINGWOOD BLVD & ANTELOPE RD 12 0.03 61 4 2 6 2 1 6 1 1 1 6 1 2 1 1 1 SAN JUAN AVE & NORTHLEA WAY 10 0.05 230 1 2 2 5 1 7 2 5 1 3 SUNRISE VISTA DR & GREENBACK LN 10 -0.01 235 1 2 3 4 4 1 1 1 2 1 2 2 5 2 TERRELL DR & GREENBACK LN 10 -0.03 49 3 2 5 4 4 1 1 2
COUNTRY LN & GREENBACK LN 10 -0.05 15 1 9 3 5 1 1 4 1 1 1 1 FAIR OAKS BLVD & WOODMORE OAKS DR 10 0.16 235 1 2 3 4 7 2 1 8 2 1 3 1 MANGO TREE WAY & ANTELOPE RD 10 0.01 254 1 4 3 2 4 1 5 1 1 2 6 1 1 ANTELOPE RD & ANTELOPE PLAZA DWY 10 -0.04 20 1 9 3 5 1 1 4 1 1 SUNRISE BLVD & HANSON AVE 10 -0.02 231 1 6 3 5 2 3 3 3 1 1 AUBURN BLVD & AUBURN BLVD 9 0.01 54 3 3 3 2 1 5 1 4

ITEM 11
Intersection
Crashes
Local CCR Differential1
EPDO2
Fatal
Serious Injury
Other Visible Injury
Complaint of Pain
PDO
Broadside
Sideswipe
Rear End
Head On
Hit Object
Overturned
Other
Pedestrian
Bicycle
Aggressive
Distracted
Impaired
Dark
Wet
Motorcycle
HILLTREE AVE & GREENBACK LN 9 -0.04 409 2 1 2 4 4 1 1 2 1 2 5 4 1 BROOKTREE DR & GREENBACK LN 9 -0.04 219 1 1 2 5 5 2 1 1 2 1 1 EVESHAM CIR & AUBURN BLVD 9 0.02 39 2 2 5 3 2 2 2 1 1 3 3 SUNRISE BLVD & LARWIN DR 9 -0.03 410 2 4 3 2 1 3 2 1 5 2 5 1 RAINTREE DR & AUBURN BLVD 9 0.02 24 1 1 7 1 3 3 2 3 4 1 1 VAN MAREN LN & NAVION DR 9 0.10 24 3 6 2 2 1 4 3 2 4 2
AUBURN BLVD & LONDA VISTA MHP 9 0.01 9 9 2 1 3 2 1 2 1 2 1 ANTELOPE RD & WATSON WAY 9 0.02 228 1 3 5 1 1 6 1 5 4 3 SUNRISE EAST WAY & TARGA CIR 8 0.84 13 1 7 1 4 2 1 4 2 4 1 AUBURN BLVD & CROSSWOODS PKWY 8 -0.01 238 1 3 2 2 1 2 2 3 1 2 3 1 AUBURN BLVD & RAMONA LN 8 -0.01 23 3 5 3 3 2 2 1 3
CANELO HILLS DR & OAK AVE 8 0.26 227 1 3 4 4 1 2 1 2 1 2 3 AUBURN BLVD & COOK AVE 8 -0.01 38 2 2 4 1 1 2 3 1 1 1 2 4 1 1 ALMADEN WAY & MADISON AVE 7 -0.07 392 2 1 4 3 1 2 1 1 3 2 HERITAGE TREE LN & MADISON AVE 7 -0.03 42 2 3 2 3 1 3 2 1 4 BIRDCAGE ST & FARMGATE WAY 7 0.28 22 3 4 1 6 3 2
DEWEY DR & MEADOWCREEK WAY 7 -0.02 32 2 1 4 5 2 2 1
GREENBACK LN & CALIFORNIA AVE 7 -0.07 51 4 1 2 2 3 2 3 1 PARIS ST & GREENBACK LN 8 -0.05 203 1 1 6 1 2 2 2 1 4 2 1 COBALT WAY & AUBURN BLVD 7 -0.02 217 1 1 2 3 3 1 1 1 1 1 1 3 1 VAN MAREN LN & CALVIN DR 7 0.05 41 3 1 3 1 3 3 3 2 3 1
BONITA WAY & OLD AUBURN RD 7 0.01 236 1 4 2 2 1 3 1 4 1 4 1 GLEN TREE DR & OLD AUBURN RD 7 0.40 41 3 1 3 3 1 2 1 2 2 1 ANTELOPE RD & ANTELOPE RD 7 0.03 32 2 1 4 6 1 1 1 1 2
SUMMERPLACE DR & ANTELOPE RD 7 0.05 37 2 2 3 1 2 2 1 1 2 1 2 2 SUNRISE BLVD & SUNRISE WOODS DWY 7 -0.06 22 3 4 2 1 2 2 3 1 1 AUBURN BLVD & CRIPPLE CREEK RD 7 -0.03 222 1 1 3 2 1 1 4 1 1 1 7 1 AUBURN BLVD & CEDAR DR 7 -0.03 46 3 2 2 2 2 3 1 1 1 2
AUBURN BLVD & LOHSE WAY 7 -0.03 42 2 3 2 3 1 2 1 1 1 1 1

ITEM 11
Intersection
Crashes
Local CCR Differential1
EPDO2
Fatal
Serious Injury
Other Visible Injury
Complaint of Pain
PDO
Broadside
Sideswipe
Rear End
Head On
Hit Object
Overturned
Other
Pedestrian
Bicycle
Aggressive
Distracted
Impaired
Dark
Wet
Motorcycle
AUBURN BLVD & BAIRD WAY 7 -0.03 217 1 2 4 4 1 1 1 1 1 1 AUBURN BLVD & SUN AVE 7 -0.04 17 2 5 4 2 1 3 1
FLEETWOOD DR & MADISON AVE 6 5.42 16 1 5 1 1 4 1 2 3
HIGHVIEW LN & MADISON AVE 6 -0.08 16 2 4 1 2 3 1 1
DEWEY DR & DUNMORE AVE 6 -0.04 11 1 5 2 2 2 1 1
OAKSIDE DR & GREENBACK LN 6 -0.08 21 1 1 4 4 2 4 1 1 2 1 SAN PABLO DR & BURICH AVE 6 0.50 11 1 5 2 2 1 1 1 1 4
FAIR OAKS BLVD & WOODLAKE HILLS DR 6 0.03 26 1 2 3 3 1 1 1 2 2 4 1 1 DONEGAL DR & AUBURN BLVD 6 -0.04 221 1 1 3 1 6 1 2
SYLVAN RD & CORONADO LN 6 0.03 201 1 1 4 1 4 1 1 3 3 1
MARIPOSA AVE & PRINCE ST 6 0.98 25 2 4 1 1 2 2 3 2 5 1
VAN MAREN LN & CANDELABRA DR 6 0.02 36 1 4 1 1 3 2 3 1 2 SUNRISE BLVD & VISTA RIDGE DR 6 -0.07 11 1 5 1 2 1 2 1 2 1 POPLAR AVE & ANTELOPE RD 6 -0.06 40 3 1 2 1 1 4 3 1
OAKWOOD LN & ANTELOPE RD 6 -0.06 26 1 2 3 1 4 1 3 1
WACHTEL WAY & OLD AUBURN RD 6 0.01 31 1 3 2 5 1 3 3 1
AUBURN BLVD & WALNUT DR 6 -0.05 11 1 5 2 1 1 1 1 1 2
AUBURN BLVD & LINDEN AVE 6 -0.05 16 2 4 2 1 3 1 3 1
FAIR OAKS BLVD & COLDANI ST 6 -0.01 206 1 1 4 1 4 1 1 2 3 1 2 FORBOROUGH DWY & ANTELOPE RD 5 -0.06 214 1 2 2 2 1 1 1 1 1 FAIR OAKS BLVD & WELLES LN 5 -0.01 395 2 1 2 4 1 3 3
UPLANDS WAY & MADISON AVE 5 -0.10 5 5 2 2 1 1 3 1
GREENBACK LN & THE RENAISSANCE DWY 5 -0.09 26 1 2 2 2 3 2 3 VILLAGE WAY & MADISON AVE 5 -0.10 220 1 2 1 1 1 2 2 4 1 BIRDCAGE ST & MACY PLAZA DR 5 0.08 10 1 4 1 4 2 1 4 1
MARIPOSA AVE & FARMGATE WAY 5 0.21 15 2 3 1 1 1 1 1 4 2 1 SAN JUAN AVE & WESTGATE DR 5 -0.06 205 1 2 2 1 2 1 1 2 1 SAN JUAN AVE & LUCKY LN 5 -0.06 10 1 4 1 1 2 1 1 1 3 1
SYLVAN RD & STODDARD LN 5 -0.07 24 2 3 1 4 1 3 4 1

ITEM 11
Intersection
Crashes
Local CCR Differential1
EPDO2
Fatal
Serious Injury
Other Visible Injury
Complaint of Pain
PDO
Broadside
Sideswipe
Rear End
Head On
Hit Object
Overturned
Other
Pedestrian
Bicycle
Aggressive
Distracted
Impaired
Dark
Wet
Motorcycle
SYLVAN RD & WOODSIDE DR 5 -0.07 30 2 1 2 1 1 1 1 1 1 1
SUNRISE BLVD & TALL RIVER DR 5 -0.09 20 1 1 3 1 3 1 2 2 SYLVAN RD & CIRCUIT DR 5 -0.07 15 1 4 2 2 1 1 1 3 1
SYLVAN RD & SYLVAN VALLEY WAY 5 -0.07 20 1 1 3 2 1 1 1 1 1 FRONTAGE RD & AUBURN BLVD 5 -0.07 25 1 2 2 3 2 2 1 1 2
VAN MAREN LN & BRIDGEMONT WAY 5 -0.02 10 1 4 2 2 1 1 1 2 VAN MAREN LN & MISTY CREEK DR 5 -0.02 15 1 4 1 1 2 1 1 2 3 SUNRISE BLVD & SUNRISE OAKS DWY 5 -0.09 15 2 3 1 4 4 1
TAD LN & OLD AUBURN RD 5 0.05 15 2 3 1 1 2 1 2 1 1
AUBURN BLVD & PRATT AVE 5 -0.07 30 2 1 2 3 1 1 1 1 1 2 1 1 FORBOROUGH W DWY & ANTELOPE RD 5 -0.07 35 2 2 1 1 1 1 2 1 1 3 COLOGNE WAY & ANTELOPE RD 5 -0.08 35 2 2 1 1 1 3 1 1 1 2 1 BRIMSTONE DR & ZENITH DR 5 0.41 195 1 4 2 2 1 2 2 4
SUNRISE BLVD & ARBORELLE DWY 5 -0.09 15 1 4 2 2 1 2 1 2 1 SAN JUAN AVE & WELLS AVE 4 -0.09 14 2 2 2 2 3 1
CELINE DR & KINGSWOOD DR 4 0.07 4 4 2 2 1 2 1
FARMGATE WAY & BIRDCAGE VILLAGE DWY 4 0.89 23 2 2 2 1 1 1 2 2 PRIMROSE DR & FARMGATE WAY 4 0.89 4 4 1 1 2 2 3
BIRDCAGE ST & BIRDCAGE VILLAGE DWY 4 0.04 29 2 1 1 2 1 1 1 1 SHADOW LN & SHADOW LN 4 0.48 4 4 2 2 3 1 1
LONGFORD DR & GREENBACK LN 4 -0.10 14 2 2 4 4 1 1
7532 GREENBACK LN DWY & GREENBACK LN 4 -0.10 9 1 3 1 2 1 2 VAN MAREN LN & MERCEDES AVE 4 -0.06 204 1 1 2 2 1 1 1 1 2 CREEKBED LN & AUBURN BLVD 4 -0.08 194 1 3 1 1 1 1 1
SANTA CATARINA WAY & SAN SIMEON DR 4 0.32 9 1 3 2 1 1 1 1 3 ROSEVILLE RD AND WHYTE AVE 4 0.01 23 2 2 1 1 1 1 1 1 1 1 FAIR OAKS BLVD & COPPERWOOD DR 4 -0.07 14 1 3 2 1 1 1 2 SUNRISE BLVD & MCLIN WAY 4 -0.10 19 1 1 2 3 1 3 1 1
TUPELO DR & GLENHURST WAY 4 0.34 19 1 1 2 1 1 1 1 2 2

ITEM 11
Intersection
Crashes
Local CCR Differential1
EPDO2
Fatal
Serious Injury
Other Visible Injury
Complaint of Pain
PDO
Broadside
Sideswipe
Rear End
Head On
Hit Object
Overturned
Other
Pedestrian
Bicycle
Aggressive
Distracted
Impaired
Dark
Wet
Motorcycle
MENKE WAY & OAK AVE 4 -0.05 14 1 3 1 1 2 3 1
LOI LINDA LN & OLD AUBURN RD 4 -0.08 204 1 1 2 1 1 1 1 1 1 1 VAN MAREN LN & MARINVALE DR 4 -0.06 9 1 3 2 1 1 1 1 2
LONDA VISTA MHP & LONDA VISTA MHP 4 0.89 194 1 3 1 1 1 1 1 2 TUPELO DR & ANTELOPE PLAZA DWY 4 0.34 19 1 1 2 1 1 1 1 2 1 4 ANTELOPE HILLS DWY & ANTELOPE RD 4 -0.09 9 1 3 3 1 1 2 3 2 AUBURN BLVD & WATSON WAY 4 -0.09 9 1 3 1 3 1 1 4 1
BRIMSTONE DR & LICHEN DR 4 -0.01 14 1 3 1 2 1 2
SUMMERPLACE DR & CARMELWOOD DR 4 0.80 4 4 3 1 3 2
AUBURN BLVD & OAK GROVE AVE 4 -0.09 14 2 2 2 2 1 1
BUTTERNUT DR & LICHEN DR 4 0.29 14 1 3 1 1 1 1 2 1 2 1
MARIPOSA AVE & TWIN OAKS AVE 4 0.25 14 1 3 1 1 1 1 1 1 1 ROSEVILLE RD & BUTTERNUT DR 4 -0.13 29 2 1 1 4 1 1 1
LINDA SUE WAY & MADISON AVE 3 -0.12 8 1 2 1 2 2
VENTANA PL & MADISON AVE 3 -0.12 18 1 1 1 1 1 1 1 1
SUNRISE BLVD & PEBBLE BEACH DR 3 -0.12 193 1 2 2 1 2 1
BIRDCAGE ST & KINGSWOOD DR 3 -0.05 8 1 2 2 1 1 2
AUBURN BLVD & IMPERIAL WAY 3 -0.09 8 1 2 2 1 2 2
SHUPE DR & SPERRY DR 3 0.17 8 1 2 1 1 1 1
DEWEY DR & GREENCREEK WAY 3 -0.11 22 2 1 1 1 1 1 2
MARIPOSA AVE & RITA LOU WAY 3 0.02 13 1 2 1 1 1
SHADOW LN & SHADOW LN 3 0.17 3 3 1 1 1 1
BIRDCAGE CENTER DWY & GREENBACK LN 3 -0.12 3 3 2 1 1
MARIPOSA AVE & WOODGLEN DWY 3 0.04 3 3 1 1 1 1
DENTON WAY & SUN HILL DR 3 0.07 3 3 1 2 1 1
VAN MAREN LN & DONEGAL DR 3 -0.10 3 3 1 1 1 2 1 1
CHARWOOD LN & AUBURN BLVD 3 -0.08 203 1 1 1 1 1 1 1 1 1 MARIPOSA AVE & SAN SIMEON DR 3 0.08 8 1 2 2 1 1 1 1 1
FOUNTAIN SQUARE DR & WOODSIDE DR 3 -0.04 3 3 1 2 2 1 1

ITEM 11
Intersection
Crashes
Local CCR Differential1
EPDO2
Fatal
Serious Injury
Other Visible Injury
Complaint of Pain
PDO
Broadside
Sideswipe
Rear End
Head On
Hit Object
Overturned
Other
Pedestrian
Bicycle
Aggressive
Distracted
Impaired
Dark
Wet
Motorcycle
THALIA WAY & WOODSIDE DR 3 0.33 22 2 1 1 1 1 1
SAYONARA DR & MAUANA WAY 3 0.14 3 3 1 1 1 2 2
MING WAY & SAYONARA DR 3 0.25 3 3 1 2 3 1
JANET LN & AUBURN BLVD 3 -0.11 8 1 2 1 2 1 1
SYLVAN RD & SYLVAN CREEK CT 3 -0.11 3 3 3 1
SUNRISE BLVD & HIGHLAND AVE 3 -0.12 3 3 1 2 1 1 1
TROVITA WAY & WOODMORE OAKS DR 3 0.56 13 1 2 1 2 1 1
VAN MAREN LN & CAMPFIRE WAY 3 -0.10 8 1 2 1 2 3 1
SYLVAN RD & ALMONDWOOD AVE 3 -0.11 193 1 2 1 1 1 1 1 2 1 VAN MAREN LN & WINLOCK AVE 3 -0.09 18 1 1 1 1 2 2 1 1
SUNRISE BLVD & MICHIGAN DR 3 -0.11 18 1 1 1 2 1 2 1
PLEASANT VIEW DR & OAK AVE 3 -0.10 8 1 2 1 1 1 1
COBALT WAY & CALVIN DR 3 0.17 3 3 2 1 2
OLD RANCH RD & OAK AVE 3 -0.07 198 1 1 1 2 1 1
SAINT PHILOMENA WAY & SAINT JEANNE WAY 3 0.52 3 3 3
DEANTON CT & ANTELOPE RD 3 -0.11 3 3 2 1 3 1 1
PEPPERCRESS CT & GARDENVINE AVE 3 1.03 18 1 1 1 1 2 1 1 ASHMONT ST & STONEHAND AVE 3 0.52 3 3 2 1 1 1
ZENITH DR & ZENITH DR 3 0.03 13 2 1 1 1 1 1 1 1
SUMMERPLACE DR & BLACKSTAR DR 3 0.54 22 2 1 1 1 1 2 1
ROSSWOOD DR & GRAND OAKS BLVD 3 0.04 3 3 1 1 1 1 1
CORAL OAK WAY & OLD AUBURN RD 3 -0.08 3 3 1 1 1 2 2
WOODDALE WAY & OLD AUBURN RD 3 -0.08 18 1 1 1 2 1 2 1
SUNRISE BLVD & OLIVIA LN 3 -0.11 3 3 2 1 1
SUNRISE BLVD & ARBORELLE S DWY 3 -0.11 198 1 1 1 1 2 1 1 ORELLE CREEK CT & OLD AUBURN RD 3 -0.09 198 1 1 1 1 1 1 SUNRISE BLVD & EVA RETTA CT 3 -0.11 8 1 2 3 2 2 1
VILLAVIEW DR & OUTLOOK DR 3 0.33 3 3 1 1 1 2 2 1
AUBURN BLVD & CHERRY GLEN AVE 3 -0.11 13 1 2 1 1 1 1

ITEM 11
Intersection
Crashes
Local CCR Differential1
EPDO2
Fatal
Serious Injury
Other Visible Injury
Complaint of Pain
PDO
Broadside
Sideswipe
Rear End
Head On
Hit Object
Overturned
Other
Pedestrian
Bicycle
Aggressive
Distracted
Impaired
Dark
Wet
Motorcycle
ROBIE WAY & PINE DR 3 0.52 193 1 2 1 1 1 1
ROSEVILLE RD & WHITE AVE 3 0.02 13 1 2 1 1 1 1 1

1. Local Critical Crash Rate Differential

2. Equivalent Property Damage Only Crashes

ITEM 11

APPENDIX B

SEGMENT NETWORK SCREENING RESULTS

ITEM 11
Facility Limits
Crashes
Local CCR Differential1
EPDO2
Fatal
Serious Injury
Other Visible Injury
Complaint of Pain
PDO
Broadside
Sideswipe
Rear End
Head On
Hit Object
Overturned
Other
Pedestrian
Bicycle
Aggressive
Distracted
Impaired
Dark
Wet
Motorcycle
Arterials
SUNRISE BLVD OLD AUBURN RD - ANTELOPE RD 35 6.12 163 9 8 18 6 6 13 1 3 1 1 4 12 2 3 12 2 3 GREENBACK LN BIRDCAGE ST - SUNRISE BLVD 20 0.46 234 1 3 4 12 7 5 5 1 1 1 2 4 4 1 GREENBACK LN SUNRISE BLVD - SUNRISE VISTA DR 17 0.57 391 1 1 2 5 8 9 2 4 2 2 4 2 1 SAN JUAN AVE SPERRY DR - GREENBACK LN 17 1.19 42 2 1 14 4 4 4 4 1 2 1 4 2 1 AUBURN BLVD GREENBACK LN - CREEKBED LN 16 1.39 36 1 2 13 3 3 4 2 2 1 1 4 1 2 1 ANTELOPE RD BRIMSTONE DR - PURSLANE WAY 14 0.46 69 2 7 5 1 2 10 1 9 3 7 1 SUNRISE BLVD GREENBACK LN - ARCADIA DR 13 0.39 33 1 2 10 1 5 4 2 1 4 1 2 1 SUNRISE BLVD ARCADIA DR/SUN HILL DR - TALL RIVER DR 13 0.29 63 2 6 5 2 3 5 2 1 7 2 1 3 SAN JUAN AVE MADISON AVE - KALAMAZOO DR 12 1.13 230 1 5 1 5 6 3 2 1 3 1 2 1 2 SAN JUAN AVE GREENBACK LN - SYLVAN RD 12 0.75 216 1 2 4 5 7 3 2 1 1 1 AUBURN BLVD CARRIAGE DR - SYLVAN RD 11 0.56 36 1 3 7 4 3 3 1 3 2 1 GREENBACK LN SHUPE DR - SAN JUAN AVE 10 0.09 35 1 3 6 1 3 2 2 1 1 2 1 1 1 MADISON AVE SAN JUAN AVE - HIGHVIEW LN 9 -0.01 14 1 8 3 2 3 1 4 1 1 SUNRISE BLVD MACY PLAZA DR - SUNRISE MALL 9 0.19 44 2 3 4 1 1 3 3 1 5 2 2 1 ANTELOPE RD ORANGE DR - DEANTON CT 9 0.18 34 2 1 6 1 7 1 1 1 4 5 SUNRISE BLVD OAK AVE - SUNRISE OAKS DWY 8 0.05 28 4 4 1 1 4 1 1 5 1 1 SUNRISE BLVD ANTELOPE RD - SUNRISE WOODS DWY 8 0.32 198 1 1 3 3 2 3 2 1 2 1 1 2 1 GREENBACK LN MARIPOSA AVE - BURICH AVE 7 -0.01 32 1 3 3 3 4 5 2 GREENBACK LN DESIMONE LN - PARKOAKS DR 7 -0.10 17 1 6 2 1 4 2 1 2 1 SYLVAN RD ALMONDWOOD AVE - OLD AUBURN RD 7 0.27 32 1 3 3 1 1 2 1 2 2 1 1 1 AUBURN BLVD LINDEN AVE - N CITY LIMIT 7 0.79 22 3 4 3 1 2 1 2 2 SUNRISE BLVD MADISON AVE - ALTA SUNRISE DR 6 -0.14 26 1 2 3 2 1 1 1 1 2 1 1 GREENBACK LN WILKINS WAY - MARIPOSA AVE 6 -0.12 184 1 1 1 3 2 1 2 1 2 1 1 1 GREENBACK LN SUNRISE VISTA DR - SUNRISE VISTA DR 6 0.03 36 2 2 2 2 1 2 1 1 2 2 SUNRISE BLVD LARWIN DR - HIGHLAND AVE 6 -0.11 30 2 1 3 1 1 4 3 2 2 1 ANTELOPE RD MARIPOSA AVE - FORBOROUGH W DWY 5 -0.12 39 3 1 1 1 2 1 1 3 1 1 3 1 ANTELOPE RD LICHEN DR - BRIMSTONE DR 5 -0.16 169 1 4 2 3 2 1 1 1 1 FAIR OAKS BLVD GREENBACK LN - WELLES LN 4 -0.05 14 1 3 1 3 2 1 2 1

ITEM 11
Facility Limits
Crashes
Local CCR Differential1
EPDO2
Fatal
Serious Injury
Other Visible Injury
Complaint of Pain
PDO
Broadside
Sideswipe
Rear End
Head On
Hit Object
Overturned
Other
Pedestrian
Bicycle
Aggressive
Distracted
Impaired
Dark
Wet
Motorcycle
GREENBACK LN INDIAN RIVER DR - MATHENY WAY 4 -0.26 19 1 1 2 3 1 1 SUNRISE BLVD HIGHLAND AVE - WOODMORE OAKS DR 4 -0.26 9 1 3 1 2 1 2 2 SUNRISE BLVD SUNRISE TERRACE LN - SUNGARDEN DR 4 -0.17 4 4 3 1 1 1 1 AUBURN BLVD OLD AUBURN RD - HACKNEY WAY 4 -0.23 19 1 1 2 1 1 1 1 2 1 3 1 1 ANTELOPE RD PURSLANE WAY - GARDEN GATE DR 4 -0.25 23 2 2 1 2 1 1 2 1 MADISON AVE MARIPOSA AVE - UPLANDS WAY 4 -0.25 28 2 1 1 1 1 2 1 1 2 SUNRISE BLVD KINGSWOOD DR - MACY PLAZA DR 3 -0.32 8 1 2 3 3 1 SUNRISE BLVD SUNRISE MALL - GREENBACK LN 3 -0.36 13 2 1 1 2 AUBURN BLVD IMPERIAL WAY - SHADOW LN 3 -0.23 3 3 1 2 1
GREENBACK LN PARKOAKS DR - LONGFORD DR 3 -0.30 8 1 2 2 1 1 1 1 GREENBACK LN BINET DR - BROOKTREE DR 3 -0.34 3 3 3 1 1 2 AUBURN BLVD RAINTREE DR - CARRIAGE DR 3 -0.24 18 1 1 1 2 1 1 OLD AUBURN RD MARIPOSA AVE - BONITA WAY 3 -0.11 8 1 2 3 3 1 1 OLD AUBURN RD SYLVAN RD - LITTLE OL CT 3 -0.22 13 1 2 1 2 1 1 1 1 2 ANTELOPE RD SAYBROOK DR - SUMMERPLACE DR 3 -0.32 13 1 2 1 2 1 1 OLD AUBURN RD ARGO DR - OAKWOOD HILLS CIR 3 0.00 18 1 1 1 1 1 1 1 1 1 AUBURN BLVD TWIN OAKS AVE - LINDEN AVE 3 -0.20 22 2 1 1 1 1 Collectors
BIRDCAGE ST BIRDCAGE VILLAGE/HOBBY LOBBY DWY - GREENBACK LN 6 3.24 26 1 2 3 3 1 2 2 1 2 LICHEN DR ANTELOPE RD - BRIMSTONE DR 4 0.78 24 1 2 1 2 2 1 1 SUNRISE VISTA DR SUNRISE E WAY - LEGACY PARK 3 5.15 13 2 1 1 1 1 1 1 Local
ROSEVILLE RD BUTTERNUT RD - WHYTE AVE 4 -0.12 23 2 2 1 2 1 2 BRAYTON AVE BROOKTREE PARK - KERMIT LN 4 8.70 14 1 3 2 2 3 2 1 1 TWIN OAKS AVE AUBURN BLVD - HOLLY DR 3 1.35 3 3 1 2 1 1 1

2. Equivalent Property Damage Only Crashes

1. Local Critical Crash Rate Differential

ITEM 11

APPENDIX C

SUMMARY OF PROGRAMS, POLICIES, AND PRACTICES FOR THE

CITY OF CITRUS HEIGHTS
ITEM 11

Topic Current Status Recommendation
Complete Streets
Policy
Safe Routes to School
(SRTS) Funding
Traffic Safety
Education
Program for
Reviewing Crash
Activity

Crossroads Database
Updates
Speed Limits
City Enforcement on
Bicycle Rules
Sobriety / Seatbelt
Checks
City Law Enforcement
Coordination with
Adjacent
Jurisdictions

ITEM 11

Topic Current Status Recommendation
Traffic Calming
Policies
Speed Surveys
Transit Vehicles
Accommodation of
Bicycles

Coordination of
Transit Providers and
City Staff

Bicycle and
Pedestrian Master
Plans

General Plan
Addresses
Multimodal Traffic
Safety

Inventory of Bicycle,
Pedestrian, Parking,
and other facilities

Traffic Safety Audit
Program
Coordination
between Local Health
Agencies and City
Transportation
Planning

Coordination
between Emergency
Response and City
Transportation
Planning

ITEM 11

Topic Current Status Recommendation
Resident Feedback
Maintenance of
Roadway Surfaces
Transportation
Demand Management
(TDM)
Policies/Programs

Use of overlays,
specific plans,
redevelopment areas
to encourage infill
development to
reduce VMT

Regular Collection of
Traffic / Bicycle /
Pedestrian Volumes

School Zone Safety
Program for Installing
Wayfinding Signage
Warrants for Traffic
Control Devices
Crosswalk Safety
ITEM 11

APPENDIX D

PROJECT SHEETS
ITEM 11
Citrus Heights Local Roadway Safety Plan (2026)
Location: 42 Signalized intersections (100 Signal Heads, 88 Mast Arms) Agency Name: City of Citrus Heights 771 1 BRIMSTONE DR AND ANTELOPE RD 27 SUNRISE BLVD AND ARCADIA DR Contact Name: Molly Poole - 2 SUNRISE BLVD AND ANTELOPE RD 28 INDIAN RIVER DR AND GREENBACK LN E-mail: [email protected] 6032 3 SAN JUAN AVE AND MADISON AVE 29 SYLVAN RD AND UNNAMED RD 2 4 MARIPOSA AVE AND MADISON AVE 30 HALIFAX ST AND AUBURN BLVD 23 5 PRIMROSE DR AND MADISON AVE 31 VAN MAREN LN AND AUBURN BLVD 125 6 SUNRISE BLVD AND MADISON AVE 32 SUNRISE BLVD AND ARCADE LAKE LN 209 7 FAIR OAKS BLVD AND TREECREST AVE 33 SUNRISE BLVD AND WOODMORE OAKS DR 412 8 FAIR OAKS BLVD AND SUNRISE EAST WAY 34 CARRIAGE DR AND AUBURN BLVD 9 FAIR OAKS BLVD AND GREENBACK LN 35 MARIPOSA AVE AND OLD AUBURN RD 10 MARIPOSA AVE AND ANTELOPE RD 36 FAIR OAKS BLVD AND OAK AVE 11 LAUPPE LN AND ANTELOPE RD 37 ANTELOPE RD AND OLD AUBURN RD 12 ANTELOPE RD AND I 80 EB RAMPS 38 FAIR OAKS BLVD AND OLD AUBURN RD 13 GARDEN GATE DR AND ANTELOPE RD 39 AUBURN BLVD AND GRAND OAKS BLVD 14 SUNRISE BLVD AND TWIN OAKS AVE 40 AUBURN BLVD AND ROLLINGWOOD BLVD 15 SUNRISE BLVD AND ALTA SUNRISE DR 41 AUBURN BLVD AND TWIN OAKS AVE 16 SAN JUAN AVE AND WILLOWCREEK DR 42 SUNRISE BLVD AND SUNRISE MALL DWY 17 SUNRISE BLVD AND KINGSWOOD DR
18 SUNRISE BLVD AND MACY PLAZA DR
19 SUNRISE BLVD AND GREENBACK LN
20 SAN JUAN AVE AND SPERRY DR
21 WILKINS WAY AND GREENBACK LN
22 BIRDCAGE ST AND GREENBACK LN
23 SUNRISE VISTA DR AND GREENBACK LN
24 DEWEY DR AND GREENBACK LN
25 SAN JUAN AVE AND GREENBACK LN
26 MARIPOSA AVE AND GREENBACK LN

NOTES COLLISION

TYPE RECOMMENDATION LOCAL ROADWAY SAFETY MANUAL
(LRSM) COUNTERMEASURE LRSM # Expected
Life (Years) CMF CALTRANS

FUNDING

NUMBER OF

HISTORIC

CRASHES

REDUCED
10-YEAR CRASH

REDUCTION

ESTIMATE
CRASH

SEVERITY COST
(2026 $)
10-YEAR CRASH REDUCTION

BENEFIT
(2026 $)
10-YEAR CRASH

REDUCTION BENEFIT
(2026 $)

QUANTITY/

NUMBER OF
UNITS

UNIT COST
(2026 $) COST ESTIMATE (2026 $) BENEFIT/COST
FATAL 2 0.3 0.60 2,162,000$ 1,297,200$
SEVERE 23 3.45 6.90 2,162,000$ 14,917,800$
OTHER VISIBLE 125 18.75 37.50 193,000$ 7,237,500$
COMPLAINT OF PAIN 209 31.35 62.70 110,000$ 6,897,000$ PROPERTY DAMAGE ONLY 412 61.8 123.60 18,000$ 2,224,800$ Total Cost
Contingency
Contingency + Cost
Benefit

4.7 Systemic Signalized Intersections
Crashes on intersection approaches with mast
arms to be replaced
Applicable Crashes
Local CCR Differential
Project Intersections

0.85 0.9
Equivalent Property Damage Only
Fatal
Severe Injury
Other Visible Injury
Complaint of Pain
Property Damage Only

NUMBER OF CRASHES
(2020-2024)
Crashes which occurred on intersection
approaches with proposed traffic
signal/mast arm improvements
Install supplemental signal heads; replace existing traffic signal mast arms Improve signal hardware: lenses,
back-plates with retroreflective
borders, mounting, size, and
number
SI02 10
Benefit Cost Ratio:
32,574,300$ Lump Sum $ 5,382,520 5,382,520$ 6.1 $ 5,382,520
$ 1,614,756
$ 6,997,276
$ 32,574,300
ITEM 11
Citrus Heights Local Roadway Safety Plan (2026)
Location: Systemic: City Arterials and Collectors
Arterial
Segments
Arterial
Unsignalized
Intxs
Arterial
Signalized
Intxs
Collector
Segments
Collector Unsignalized
Intxs
Collector Signalized
Intxs
All crashes at
stop control
intx crashes
Agency Name: City of Citrus Heights 408 867 1537 36 361 2 116 Contact Name: Molly Poole - - - - - - -
E-mail: [email protected] 4211 11109 10913 541 2627 2 1331 2 5 2 0 4 0 0
12 42 40 2 5 0 5
69 157 239 6 53 0 23
92 193 401 13 53 0 8
233 470 855 15 246 2 80
75 190 322 6 72 0
88 120 260 7 66 1
118 225 590 9 76 1
10 36 63 5 27 0
75 219 160 6 83 0
9 9 37 0 13 0
15 30 48 3 10 0
18 38 57 0 14 0
128 246 822 12 100 1
11 27 44 2 13 1
52 122 134 4 52 1
9 44 62 1 14 1
30 79 128 4 23 0

NOTES COLLISION

TYPE RECOMMENDATION LOCAL ROADWAY SAFETY MANUAL
(LRSM) COUNTERMEASURE LRSM # Expected
Life (Years) CMF CALTRANS

FUNDING

NUMBER OF

HISTORIC

CRASHES

REDUCED
10-YEAR CRASH

REDUCTION

BENEFIT
(2026 $)
CRASH

SEVERITY COST
(2026 $)
10-YEAR CRASH

REDUCTION

BENEFIT
(2025 $)
10-YEAR CRASH

REDUCTION BENEFIT
(2026 $)

QUANTITY/ NUMBER

OF UNITS

UNIT COST
(2026 $)

COST ESTIMATE
(2026 $) BENEFIT/COST
FATAL 0 0 0.00 2,978,000$ -$
SEVERE 5 0.75 1.50 2,978,000$ 4,467,000$
OTHER VISIBLE 23 3.45 6.90 193,000$ 1,331,700$
COMPLAINT OF PAIN 8 1.2 2.40 110,000$ 264,000$
PROPERTY DAMAGE ONLY 80 12 24.00 18,000$ 432,000$ FATAL 2 0.3 0.60 3,440,000$ 2,064,000$
SEVERE 12 1.8 3.60 3,440,000$ 12,384,000$
OTHER VISIBLE 69 10.35 20.70 193,000$ 3,995,100$ COMPLAINT OF PAIN 92 13.8 27.60 110,000$ 3,036,000$ PROPERTY DAMAGE ONLY 233 34.95 69.90 18,000$ 1,258,200$ FATAL 5 0.75 1.50 2,978,000$ 4,467,000$
SEVERE 42 6.3 12.60 2,978,000$ 37,522,800$
OTHER VISIBLE 157 23.55 47.10 193,000$ 9,090,300$ COMPLAINT OF PAIN 193 28.95 57.90 110,000$ 6,369,000$ PROPERTY DAMAGE ONLY 470 70.5 141.00 18,000$ 2,538,000$ FATAL - - - 2,162,000$ -
SEVERE - - - 2,162,000$ -
OTHER VISIBLE - - - 193,000$ -
COMPLAINT OF PAIN - - - 110,000$ -
PROPERTY DAMAGE ONLY - - - 18,000$ -
Combined Arterial BCR 41.2
Stop Controlled
Intersections (225) All crashes Replace existing stop signs at local road intersections with larger or retroreflective with reflective strips on the posts
Install/upgrade larger or additional
stop signs or other intersection
warning/regulatory signs
NS08 10 0.85 0.9 6,494,700$
Systemic Roadway Signage Improvements
Crashes
Local CCR Differential
Equivalent Property Damage Only
Broadside
Sideswipe
Rear End
Head On
Hit Object
Other
Fatal
Severe Injury
Other Visible Injury
Complaint of Pain
Property Damage Only
Crash Type
Impaired
Crash Conditions
R22 10
Dark
Wet

NUMBER OF CRASHES
(2020-2024)
Non-Motorist Crashes
Pedestrian
Bicycle
Contributing Factors
Aggressive
Distracted
500 Signs
1689 Signs $ 500 844,500$ 71.0

64.0 Arterial Unsignalized
Intersections All Replace existing regulatory and warning signs at unsignalized arterial intersections with larger or retroreflective
Install/upgrade larger or additional
stop signs or other intersection
warning/regulatory signs
NS08 10 0.85 0.9 59,987,100$

0.85 0.9 22,737,300$ 711 Signs $ 500 355,500$ Arterial Segments All Replace existing regulatory and warning signs along arterial roadway segments with larger or retroreflective
Install/Upgrade signs with new
fluorescent sheeting (regulatory or
warning)
-- - -$ 1613 Signs $ 500 806,500$ $ 1,000 500,000$ 13.0
Arterial Signalized
Intersections All Replace existing regulatory and warning signs at signalized arterial intersections with retroreflective - - -
ITEM 11
Citrus Heights Local Roadway Safety Plan (2026)
Location: Systemic: City Arterials and Collectors
Arterial
Segments
Arterial
Unsignalized
Intxs
Arterial
Signalized
Intxs
Collector
Segments
Collector Unsignalized
Intxs
Collector Signalized
Intxs
All crashes at
stop control
intx crashes
Agency Name: City of Citrus Heights 408 867 1537 36 361 2 116 Contact Name: Molly Poole - - - - - - -
E-mail: [email protected] 4211 11109 10913 541 2627 2 1331 2 5 2 0 4 0 0
12 42 40 2 5 0 5
69 157 239 6 53 0 23
92 193 401 13 53 0 8
233 470 855 15 246 2 80
75 190 322 6 72 0
88 120 260 7 66 1
118 225 590 9 76 1
10 36 63 5 27 0
75 219 160 6 83 0
9 9 37 0 13 0
15 30 48 3 10 0
18 38 57 0 14 0
128 246 822 12 100 1
11 27 44 2 13 1
52 122 134 4 52 1
9 44 62 1 14 1
30 79 128 4 23 0

NOTES COLLISION

TYPE RECOMMENDATION LOCAL ROADWAY SAFETY MANUAL
(LRSM) COUNTERMEASURE LRSM # Expected
Life (Years) CMF CALTRANS

FUNDING

NUMBER OF

HISTORIC

CRASHES

REDUCED
10-YEAR CRASH

REDUCTION

BENEFIT
(2026 $)
CRASH

SEVERITY COST
(2026 $)
10-YEAR CRASH

REDUCTION

BENEFIT
(2025 $)
10-YEAR CRASH

REDUCTION BENEFIT
(2026 $)

QUANTITY/ NUMBER

OF UNITS

UNIT COST
(2026 $)

COST ESTIMATE
(2026 $) BENEFIT/COST
Systemic Roadway Signage Improvements
Crashes
Local CCR Differential
Equivalent Property Damage Only
Broadside
Sideswipe
Rear End
Head On
Hit Object
Other
Fatal
Severe Injury
Other Visible Injury
Complaint of Pain
Property Damage Only
Crash Type
Impaired
Crash Conditions
Dark
Wet

NUMBER OF CRASHES
(2020-2024)
Non-Motorist Crashes
Pedestrian
Bicycle
Contributing Factors
Aggressive
Distracted
FATAL 0 0 0.00 3,440,000$ -$
SEVERE 2 0.3 0.60 3,440,000$ 2,064,000$
OTHER VISIBLE 6 0.9 1.80 193,000$ 347,400$
COMPLAINT OF PAIN 13 1.95 3.90 110,000$ 429,000$ PROPERTY DAMAGE ONLY 15 2.25 4.50 18,000$ 81,000$ FATAL 4 0.6 1.20 2,978,000$ 3,573,600$
SEVERE 5 0.75 1.50 2,978,000$ 4,467,000$
OTHER VISIBLE 53 7.95 15.90 193,000$ 3,068,700$ COMPLAINT OF PAIN 53 7.95 15.90 110,000$ 1,749,000$ PROPERTY DAMAGE ONLY 246 36.9 73.80 18,000$ 1,328,400$ FATAL - - - 2,162,000$ -
SEVERE - - - 2,162,000$ -
OTHER VISIBLE - - - 193,000$ -
COMPLAINT OF PAIN - - - 110,000$ -
PROPERTY DAMAGE ONLY - - - 18,000$ -
Combined Collector BCR 15.7
Total Cost
Contingency
Contingency +
Cost
Benefit

20.5 22.9
Collector Unsignalized
Intersections All Replace existing regulatory and warning signs at unsignalized collector intersections with larger or retroreflective
Install/upgrade larger or additional
stop signs or other intersection
warning/regulatory signs
NS08
Collector Signalized
Intersections All Replace existing regulatory and warning signs at signalized collector intersections with retroreflective - - - -
Collector Segments All Replace existing regulatory and warning signs along collector roadway segments with larger or retroreflective
Install/Upgrade signs with new
fluorescent sheeting (regulatory or
warning)
R22 10
10 127,500$
- -$ 27 Signs $ 500 13,500$ -

0.85 0.9 2,921,400$
$ 5,176,100 $ 106,327,200
Benefit Cost Ratio:

14.9 $ 3,597,000 $ 1,079,100

0.85 0.9 14,186,700$ 1899 Signs $ 500 949,500$ 255 Signs $ 500
ITEM 11
Citrus Heights Local Roadway Safety Plan (2026)
Location: Old Auburn Rd between Auburn Boulevard/Sylvan Rd and Gary Oaks Dr Sylvan Rd/
Auburn
Blvd
Mariposa Ave Sunrise Blvd Antelope Rd Fair Oaks Blvd
Agency Name: City of Citrus Heights 12 1 9 0 0
Contact Name: Molly Poole - - - - -
E-mail: [email protected] 37 1 153 0 0
0 0 0 0 0
0 0 1 0 0
1 0 2 0 0
3 0 1 0 0
8 1 5 0 0
0 0 0 0 0
4 0 2 0 0
4 1 1 0 0
0 0 0 0 0
2 0 3 0 0
0 0 0 0 0
0 0 1 0 0
2 0 2 0 0
3 1 4 0 0
1 0 0 0 0
0 0 0 0 0
0 0 1 0 0
0 0 1 0 0

NOTES COLLISION TYPE RECOMMENDATION LOCAL ROADWAY SAFETY MANUAL (LRSM) COUNTERMEASURE LRSM # Expected
Life (Years) CMF CALTRANS

FUNDING

NUMBER OF

HISTORIC

CRASHES

REDUCED
10-YEAR CRASH

REDUCTION

ESTIMATE
CRASH

SEVERITY COST
(2026 $)
10-YEAR CRASH

REDUCTION

BENEFIT
(2026 $)
10-YEAR CRASH

REDUCTION BENEFIT
(2026 $)

QUANTITY/ NUMBER

OF UNITS

UNIT COST
(2026 $)

COST ESTIMATE
(2026 $) BENEFIT/COST
FATAL 0 0 0.00 2,162,000$ -$
SEVERE 1 0.15 0.30 2,162,000$ 648,600$
OTHER VISIBLE 8 1.2 2.40 193,000$ 463,200$
COMPLAINT OF PAIN 11 1.65 3.30 110,000$ 363,000$ PROPERTY DAMAGE ONLY 29 4.35 8.70 18,000$ 156,600$ FATAL 0 0 0.00 2,162,000$ -$
SEVERE 0 0 0.00 2,162,000$ -$
OTHER VISIBLE 1 0.15 0.30 193,000$ 57,900$
COMPLAINT OF PAIN 3 0.45 0.90 110,000$ 99,000$
PROPERTY DAMAGE ONLY 8 1.2 2.40 18,000$ 43,200$ FATAL 0 0 0.00 2,162,000$ -$
SEVERE 1 0.15 0.30 2,162,000$ 648,600$
OTHER VISIBLE 2 0.3 0.60 193,000$ 115,800$
COMPLAINT OF PAIN 1 0.15 0.30 110,000$ 33,000$
PROPERTY DAMAGE ONLY 5 0.75 1.50 18,000$ 27,000$ FATAL 0 0 0.00 2,162,000$ -$
SEVERE 0 0 0.00 2,162,000$ -$
OTHER VISIBLE 0 0 0.00 193,000$ -$
COMPLAINT OF PAIN 0 0 0.00 110,000$ -$
PROPERTY DAMAGE ONLY 1 0.15 0.30 18,000$ 5,400$ FATAL 0 0 0.00 2,162,000$ -$
SEVERE 0 0 0.00 2,162,000$ -$
OTHER VISIBLE 2 0.5 1.00 193,000$ 193,000$
COMPLAINT OF PAIN 2 0.5 1.00 110,000$ 110,000$
PROPERTY DAMAGE ONLY 7 1.75 3.50 18,000$ 63,000$ FATAL 0 0 0.00 2,162,000$ -$
SEVERE 0 0 0.00 2,162,000$ -$
OTHER VISIBLE 0 0 0.00 193,000$ -$
COMPLAINT OF PAIN 5 1.25 2.50 110,000$ 275,000$ PROPERTY DAMAGE ONLY 2 0.5 1.00 18,000$ 18,000$

46.6 $ 72,000 72,000$ 2.8

0.0 $ 270,000 270,000$ 3.1
$ 26,250 26,250$ 11.2
$ 20,000 20,000$
Improve signal hardware: lenses,
back-plates with retroreflective
borders, mounting, size, and number
SI02
$ 35,000 35,000$
1 Lump Sum 824,400$
200,100$ 1 Lump Sum
10 Head On

0.85 0.9
Aggressive
Impaired
Bicycle

0.85 0.9
1 Intersection Corner 293,000$
1 Intersection Corner
Corridor Improvements

NUMBER OF CRASHES
(2020-2024)
improve signal timing (coordination,
phases, red, yellow, or operation) SI03 10 0.85 0.5 1,631,400$ 1 Lump Sum Old Auburn Rd at:

Local CCR Differential
Equivalent Property Damage Only
Fatal
Other Visible Injury
Property Damage Only
Broadside
Rear End
Hit Object
Contributing Factors
Crash Conditions
Complaint of Pain
Sideswipe
Other
Fair Oaks Blvd Install raised median along Antelope Rd west of the intersection Signalize channelized right turn movement (no calculated benefit) Improve signal hardware: lenses,
back-plates with retroreflective
borders, mounting, size, and number
SI02 10 0.75 0.9
Auburn Blvd/ Sylvan Rd
Sunrise Blvd
Mariposa Ave Signalize the channelized right turn movements 10 Crashes related
to the RT Slip
Lane
No crashes
identified related
to the slip lane.

Crashes occurred
within influence
area of proposed
median
SI02 applied to
mast arm
improvements
for separate
project
Improve signal hardware: lenses,
back-plates with retroreflective
borders, mounting, size, and number
SI02 10 0.85 0.9
Signalize the channelized right turn movements
Enhanced Pavement Markings
Square up the SE Corner
Signalize the channelized right turn movements
Striping/Civil improvements associated with Old Auburn Rd road diet Improve signal hardware: lenses,
back-plates with retroreflective
borders, mounting, size, and number
SI02
Antelope Rd Install raised median along Antelope Rd
Signalize channelized right turn movement (no calculated benefit) Improve signal hardware: lenses,
back-plates with retroreflective
borders, mounting, size, and number
SI11
SI02 10 0.75 0.9 366,000$ 1 Lump Sum $ 30,000 30,000$ 12.2 Applicable Crashes
Crash Type
Dark
Severe Injury
Non-Motorist Crashes
- Crashes along
Old Auburn Blvd
Coordinate the traffic signals along Old Auburn Rd between Sylvan Auburn Blvd and Fair Oaks Blvd (5 intersections)
Distracted
Wet
Pedestrian
ITEM 11
Citrus Heights Local Roadway Safety Plan (2026)
Location: Old Auburn Rd between Auburn Boulevard/Sylvan Rd and Gary Oaks Dr Sylvan Rd/
Auburn
Blvd
Mariposa Ave Sunrise Blvd Antelope Rd Fair Oaks Blvd
Agency Name: City of Citrus Heights 12 1 9 0 0
Contact Name: Molly Poole - - - - -
E-mail: [email protected] 37 1 153 0 0
0 0 0 0 0
0 0 1 0 0
1 0 2 0 0
3 0 1 0 0
8 1 5 0 0
0 0 0 0 0
4 0 2 0 0
4 1 1 0 0
0 0 0 0 0
2 0 3 0 0
0 0 0 0 0
0 0 1 0 0
2 0 2 0 0
3 1 4 0 0
1 0 0 0 0
0 0 0 0 0
0 0 1 0 0
0 0 1 0 0

NOTES COLLISION TYPE RECOMMENDATION LOCAL ROADWAY SAFETY MANUAL (LRSM) COUNTERMEASURE LRSM # Expected
Life (Years) CMF CALTRANS

FUNDING

NUMBER OF

HISTORIC

CRASHES

REDUCED
10-YEAR CRASH

REDUCTION

ESTIMATE
CRASH

SEVERITY COST
(2026 $)
10-YEAR CRASH

REDUCTION

BENEFIT
(2026 $)
10-YEAR CRASH

REDUCTION BENEFIT
(2026 $)

QUANTITY/ NUMBER

OF UNITS

UNIT COST
(2026 $)

COST ESTIMATE
(2026 $) BENEFIT/COST
Head On
Aggressive
Impaired
Bicycle
Corridor Improvements

NUMBER OF CRASHES
(2020-2024)
Old Auburn Rd at:

Local CCR Differential
Equivalent Property Damage Only
Fatal
Other Visible Injury
Property Damage Only
Broadside
Rear End
Hit Object
Contributing Factors
Crash Conditions
Complaint of Pain
Sideswipe
Other
Applicable Crashes
Crash Type
Dark
Severe Injury
Non-Motorist Crashes
Distracted
Wet
Pedestrian
FATAL 0 0 0.00 2,162,000$ -$
SEVERE 0 0 0.00 2,162,000$ -$
OTHER VISIBLE 5 1.25 2.50 193,000$ 482,500$
COMPLAINT OF PAIN 5 1.25 2.50 110,000$ 275,000$ PROPERTY DAMAGE ONLY 9 2.25 4.50 18,000$ 81,000$ FATAL 0 0 0.00 2,162,000$ -$
SEVERE 0 0 0.00 2,162,000$ -$
OTHER VISIBLE 5 2.25 4.50 193,000$ 868,500$
COMPLAINT OF PAIN 5 2.25 4.50 110,000$ 495,000$ PROPERTY DAMAGE ONLY 9 4.05 8.10 18,000$ 145,800$ FATAL 0 0 0.00 2,162,000$ -$
SEVERE 0 0 0.00 2,162,000$ -$
OTHER VISIBLE 0 0 0.00 193,000$ -$
COMPLAINT OF PAIN 0 0 0.00 110,000$ -$
PROPERTY DAMAGE ONLY 0 0 0.00 18,000$ -$
Total Cost
Contingency
Contingency +
Cost
Benefit

3.8 1 Lump Sum $ 47,000 47,000$ 0.0Old Auburn Rd and Tiara Way
Pedestrian and
Bicycle Crashes Install RRFB, Pedestrian Median Island, and Hi-Visibility Crosswalk Install Rectangular Rapid Flashing Beacon (RRFB) NS24PB 20 0.65 0.9 -$
19750 LF $ 2 39,500$ 38.2 Between Antelope Road
and Fair Oaks Blvd All Vertical Curve correction between Antelope Road and Fair Oaks Blvd Flatten crest vertical curve R18 20 0.75 0.9 838,500$ 1 Lump Sum Between Sylvan Rd and
Gary Oaks Blvd Bicycle Crashes Install Buffered Bike Lane Install Separated Bike Lanes R34PB 20 0.55 0.9 1,509,300$ $ 1,139,750 $ 341,925 $ 1,481,675 $ 5,662,700 Benefit Cost Ratio:
$ 600,000 600,000$ 1.4
ITEM 11

CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM
DAT
E: July 8, 2026
TO: Mayor and City Council Members
Ashley J. Feeney, City Manager
F
ROM: Regina Cave, Director, General Services Department SUBJECT: Sale of Real Property located at 7859 Casa Bella Way S
ummary and Recommendation
T
he City is the owner of real property located at 7859 Casa Bella Way, commonly known as Sacramento County Assessor’s Parcel Number 211-0670-068-0000, in the City of Citrus Heights, California (the “Property”). In January 2026, the Property was declared as exempt surplus property. Staff desire to proceed with the disposal of the Property.

S
taff recommends that the City Council adopt Resolution No. 2026-___ A Resolution of the City Council of the City of Citrus Heights, California, Authorizing the Sale of Real Property at 7859 Casa Bella Way, Designating the City Manager as the Authorized Signatory for Any and All Documents Related to this Sale
S
trategic Plan Alignment
T
his item is in alignment with the following City Council priority:

G
oal: Maintain and Enhance Fiscal Stability While Supporting Operational Excellence F
iscal Impact
T
he total sale of the Property is $486,000. The city is responsible for all standard applicable closing costs including seller and buyer agent fees. All proceeds to the City, approximately $445,000, will go to the City’s General Fund.

B
ackground and Analysis
I
n 2007, the City awarded a grant in the amount of $350,000 to A Community for Peac (ACFP), formerly the Domestic Violence Intervention Center, to acquire a property for the purpose of operating the Citrus Heights Women’s Center (Safe House), to provide services for women and children escaping domestic violence. The Property was acquired utilizing the grant funds, with ITEM 12
Subject: Sale of Real Property located at 7859 Casa Bella Way Date: July 08, 2026

the City holding the deed of trust as security. In 2022, ACFP notified the City that they could no longer operate the Safe House due to financial challenges. In March 2025, the Property was transferred to the City as part of the dissolution of ACFP.

In accordance with the Surplus Land Act (Govt. Code §54220 et seq.), in December 2025, city staff presented a proposal to the Planning Commission to declare the Property as exempt surplus property for the intent of disposing of the Property from the city’s assets. The city’s Planning Commission voted unanimously in support of staff’s recommendation declaring the Property as exempt surplus land and that disposal of said land was consistent with the city’s General Plan. In January 2026, staff presented a Declaration of Exempt Surplus Property for 7859 Casa Bella Way to the City Council. The item was approved by City Council.

In January 2026, the City issued a Request for Qualifications for Real Estate Broker Services to assist with the process of selling the Property. In June 2026, the Property was placed on the market, and multiple offers were received above the listed sale price. Staff desire to proceed with escrow to finalize the transfer of the Property. This requested action seeks to codify approval of the sale and designate the City Manager as the authorized signatory for all documents related to the sale of the Property, including but not limited to the offer acceptance, disclosures, grant deed, closing cost statements and transfer tax documents.

Attachments

1) Resolution No. 2026-___ - A Resolution of the City Council of the City of Citrus Heights, California, Authorizing the Sale of Real Property at 7859 Casa Bella Way, Designating the City Manager as the Authorized Signatory for Any and All Documents Related to this Sale

ITEM 12
RESOLUTION NO. 2026-___

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF CITRUS HEIGHTS, CALIFORNIA, AUTHORIZING THE
SALE OF REAL PROPERTY AT 7859 CASA BELLA WAY, DESIGNATING

THE CITY MANAGER AS THE AUTHORIZED SIGNATORY

FOR ANY AND ALL DOCUMENTS RELATED TO THIS SALE

WHEREAS, the City of Citrus Heights is the owner of real property (“Property”) located at 7859 Casa Bella Way; and

WHEREAS, in January 2026, the Property was declared as surplus property; and

WHEREAS, the Property was placed on the open market, garnering multiple offers above the listed sale price; and

WHEREAS, staff wish to proceed with finalizing the sale of the Property; and

WHEREAS, all proceeds from the sale will be deposited to the City’s General Fund.

NOW THEREFORE BE IT RESOLVED AND ORDERED that the City Council of the City of Citrus Heights does hereby authorize the sale of real property located at 7859 Casa Bella Way, and further designates the City Manager as the authorized signatory for any and all documents related to this sale.

The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 8th day of July 2026 by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

MariJane Lopez-Taff, Mayor
ATTEST:

Amy Van, City Clerk
ITEM 12

CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM

DATE: July 8, 2026

TO: Mayor and City Council Members
Ashley J. Feeney, City Manager

FROM: Alexander A. Turcotte, Chief of Police
Kristopher Frey, Police Commander
Cassandra Kinnan, Senior Management Analyst

SUBJECT: 2025 Edward Byrne Memorial Justice Assistance Grant (JAG) Funding

Recommendation

Staff recommends the City Council hold a public hearing and adopt a resolution accepting the recommended expenditures for the 2025 Edward Byrne Memorial Justice Assistance Grant (JAG) in the amount of $24,276, in accordance with state requirements. The FY 2025 funds must be expended by September 30, 2026.

Staff recommends the City Council adopt Resolution No. 2026-___ A Resolution of the City Council of the City of Citrus Heights, California, Accepting 2025 Edward Byrne Memorial Justice Assistance Grant (JAG) in Accordance with State Requirements.

Strategic Plan Alignment

This staff report is in alignment with the following City Council priority:

Goal: Preserve and enhance public safety

Fiscal Impact

The 2025 JAG grant will be utilized to purchase ballistic shields and vests. There are no matching requirements for the grant money to be expended. Equipment purchases will be made in accordance with the City’s adopted purchasing policies and procedures.

Background and Analysis

Each year, the Bureau of Justice Assistance partners with the Bureau of Justice Statistics to allocate funding for each state and territory. The state distribution is based on violent crime and ITEM 13
Subject: 2025 Edward Byrne Memorial Justice Assistance Grant (JAG) Funding Date: July 8, 2026

population size. The state’s award amount is divided between the state and local governments at a rate of 60 and 40 percent, respectively.

Under this program, cities and counties receive federal funds to augment public safety expenditures. This is a non-competitive grant program. There is no guarantee for funding or minimum allocations.

The funds must be used for law enforcement activities to include: technical assistance, strategic planning, research and evaluation, data collection, training, personnel, equipment, forensic laboratories, supplies, contractual support, and criminal justice information systems. During the application phase, the local government is asked to identify which of the above activities the funding will be used for. The Police Department applied for grant funding based on the need to replace outdated ballistic shields and vests.

The Police Department is requesting to strategically use grant funds to support the Department’s equipment and training initiatives. This request will support our goal to provide exceptional police services to the community and enhance officer safety.

Attachments

1. Resolution No. 2026-___ A Resolution of the City Council of the City of Citrus Heights, California, Accepting 2025 Edward Byrne Memorial Justice Assistance Grant (JAG) in Accordance with State Requirements.

ITEM 13
Printed on Recycled Paper
RESOLUTION NO. 2026- ___
A RE

SOLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS HEIGHTS, CALIFORNIA, ACCEPTING 2025 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE

GRANT (JAG) FUNDS IN ACCORDANCE WITH STATE REQUIREMENTS WHEREAS, under the Bureau of Justice Assistance, the federal government appropriated significant funding for local law enforcement services for FY 2025; and W
HEREAS, Citrus Heights’ portion of this funding is $24,276; and

WHEREAS, under the conditions of the program, the City Council shall appropriate monies exclusively to fund police equipment, supplies, training, and technology in accordance with this written request submitted by the Chief of Police; and
W
HEREAS, the Chief of Police requests to purchase ballistic shields and vests.

NO
W, THEREFORE, BE IT RESOLVED AND ORDERED by the City Council of the City of Citrus Heights, California, hereby authorizes the Chief of Police to use the 2025 JAG grant funding to purchase ballisitic shields and vests.

T he City Clerk shall certif y the passage and adoption of this Resolution and enter it into the book of original resolutions.

P ASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 8th day of July 2026 by the following vote, to wit:

AYE
S: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

MariJane Lopez-Taff, Mayor
ATTEST:

Amy Van, City Clerk
ITEM 13

CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM
DATE: July 8, 2026
TO: Mayor and City Council Members
Ashley J. Feeney, City Manager
F
ROM: Regina Cave, General Services Director
Leslie Blomquist, City Engineer
S
UBJECT: Landscape Maintenance Assessment District 97-01 (Zones 1, 2, 3 & 4) Levy of Fiscal Year 2026/2027 Assessments
Recommendation
O
n June 24, 2026, City Council took the first steps toward the proposed annual update for Fiscal Year 2026/2027 for the Landscape Maintenance Assessment Districts (LMAD) 97-01 (Zones 1, 2, 3, and 4). At that time, Council adopted Resolutions of Intention to update the districts and called for a public hearing on July 8, 2026. Subsequently, the City Clerk published the required notice.

T
he City Council’s intent at that meeting was to maintain the assessments for Zones 1, 3 & 4 at the same level as the prior year and to increase the assessments for Zone 2 by 3% over Fiscal Year 2025/2026.

S
taff recommends the City Council:

1. C
onvene the public hearing for the district regarding the proposed annual assessment for Fiscal Year 2026/2027; and

2. Adopt Resolution No. 2026-____: A Resolution of the City Council of the City of Citrus Heights, California, to confirm the diagram and assessment and to levy Fiscal Year 2026/2027 assessments for Landscape Maintenance Assessment District No. 97-01 (Zones 1, 2, 3 & 4).

S
trategic Plan Alignment
T
his item is in alignment with the following City Council priority:

G
oal: “Maintain Public Infrastructure and Enhance All Modes of Transportation.” F
iscal Impact
A
ssessment District 97-01, Zones 1 (Table No.1) and 2 (Table No. 2) are currently fully funded by their annual assessments as well as use of fund reserves as necessary; therefore, there is no fiscal impact to the General Fund for these zones.

ITEM 14
Subject: Landscape Maintenance Assessment District 97-01 (Zones 1, 2 ,3 & 4) Levy of FY 2026/2027 Assessments Date: July 8, 2026

Table No. 1
97-01, Zone 1 (Bridgemont)
Description FY 25/26 Actual* FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $10,450.00 $10,523.00
Interest on Fund Balance (1) $1,074.53 $0.00
Total Estimated Revenues $11,524.53 $10,523.00

EXPENDITURES:

Total Estimated Expenditures $11,350.35 $10382.00
$
Annual Operating Balance $174.18 $141.20
(1) Interest earnings estimated; will reflect actuals in final report. (2) Balance transferred to Assessment Fund reserve.
(3) Assessment Fund reserves available to balance the annual operating shortfall.

Table No. 2
97-01, Zone 2 (Heather Downs)
Description FY 25/26 Actual* FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $13,338.92 $13,833.40
Interest on Fund Balance (1) $879.57 $0.00
Total Estimated Revenues $14,218.49 $13,833.00

EXPENDITURES:

Total Expenditures $15,658.15 $11,100.00

Annual Operating Balance (2) -$1,439.66 $2,733.40
(1) Interest earnings estimated; will reflect actuals in final report. (2) Assessment Fund reserves available to balance the annual operating shortfall.

Historically, Zone 3 has had adequate funding to cover the annual expenditures. However, beginning in FY 19/20, Zone 3 began operating under a shortfall with insufficient revenues to offset these costs.

For FY 25/26, Zone 3 has a projected shortfall of $9,874.64. Staff’s recommendation is to utilize Gas Tax revenues (Fund 205) to cover this shortfall. For FY 26/27, the fund shortfall is expected to be approximately $4,749.60, pending the city’s cost allocation update. As costs for maintaining landscape and appurtenance continue to increase, it will be necessary to seek additional revenue through assessment increases. These efforts are expected to be initiated following completion of the city’s cost allocation update in FY 26/27.

ITEM 14
Subject: Landscape Maintenance Assessment District 97-01 (Zones 1, 2 ,3 & 4) Levy of FY 2026/2027 Assessments Date: July 8, 2026

Table No. 3
97-01, Zone 3 (Verner Glen)
Description FY 25/26 Actual* FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $6,459.20 $6,550.40
Interest on Fund Balance $0.00 $0.00
Total Estimated Revenues $6,549.20 $6,550.40

EXPENDITURES:

Total Estimated Expenditures $16,333.84 $11,300.00

Annual Operating Shortfall (1) -$9,874.64 -$4,749.60
(1) Gas Tax (Fund 205) revenue recommended to balance the annual operating shortfall.

The funding for Zone 4 does not adequately cover the maintenance costs. Historically, this Zone has had a shortfall and the city has implemented cost saving measures to try and reduce the shortfall to the greatest extent possible. However, aging irrigation systems, and increases in utility costs as well as maintenance costs continue to affect the districts operating budget. In past years, contributions from the City’s Gas Tax and General Fund revenues were used to balance Zone 4. For FY 25/26, Zone 4 has a projected shortfall of $19,637.03. Staff’s recommendation is to utilize Gas Tax revenues (Fund 205) to cover this shortfall. For FY 26/27, the fund shortfall is expected to be $14,732.50.

Efforts to seek additional revenues through assessments for this district are expected to be initiated following completion of the city’s cost allocation update in FY 26/27.

Table No. 4
97-01, Zone 4 (Creekridge)
Description FY 25/26 Actual* FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $4,645.86 $4,717.50
Interest on Fund Balance $0.00 $0.00
Total Estimated Revenues $4,645.86 $4,717.50

EXPENDITURES:

Total Estimated Expenditures $24,282.89 $19,450.00

Annual Operating Shortfall (1) -$19,637.03 -$14,732.50
(1) Gas Tax (Fund 205) revenue recommended to balance the annual operating shortfall.

Since the City first took over the LMAD 97-01 from Sacramento County in 1997, the revenues have not been adequate to cover the costs in each of the zones. Over the years, many efforts have been made to reduce costs and in some cases the City has been required to increase assessment. However, ITEM 14
Subject: Landscape Maintenance Assessment District 97-01 (Zones 1, 2 ,3 & 4) Levy of FY 2026/2027 Assessments Date: July 8, 2026

continually increasing utility rates and monthly maintenance costs as well as updated methods for allocation of the City’s overhead costs have all contributed to the increasing shortfall in Zones 3 and

4. The underlying problem is that the assessment rates (outlined in Fiscal Impact, above) have remained largely unchanged since 1996 when Proposition 218, which requires a vote of those assessed to approve an increase, was passed by the California voters.

In 2000, the property owners in Zone 2 approved an immediate assessment increase and the addition of a cost-of-living increase provision to the zone. Annual expenditures in this zone have since exceeded the additional annual revenues and the cost-of-living provision will need to be implemented to ensure sufficient funding in the future.

In 2005, the property owners in Zone 3 approved a one-time assessment increase, but annual expenditures in this zone have now exceeded the additional annual revenues.

Background and Analysis
The City currently has four landscape maintenance districts and several zones within most of the districts.

Assessment
District
Zone Creation
Date
Location
97-01 1 1997 “Bridgemont” subdivision off of Van Maren Lane 2 1997 “Heather Downs” subdivision off of Old Auburn Road 3 1997 “Verner Glen” (Summerhill) subdivision off of Verner Avenue 4 1997 “Villa Creekridge” subdivision off of Oak Avenue 98-01 1 1998 “Stock Village Unit No. 1 & 2” Subdivision off of Stock Ranch Road 98-02 1 1998 “Sorenson Ranch” subdivision off of Van Maren Lane 2 2014 “Autumnwood” subdivision off of Antelope Road
3 2018 “Mariposa Creek” subdivision off Antelope Road
4 2019 “Wyatt Ranch” subdivision off Sunrise Boulevard
03-01 1 2003 “Stock Ranch” development on Auburn Blvd - properties north of Arcade Creek
2 2003 “Stock Ranch” development off of Stock Ranch Road – properties south of Arcade Creek
3 2020 “Mitchell Farms” subdivision between Sunrise Boulevard and Fair Oaks Boulevard, north of Arcadia Drive.

This agenda item addresses LMAD 97-01; LMAD’s 98-01, 98-02 and 03-01 are addressed under a separate agenda item. The annual update and the levy of assessments for Fiscal Year 2026/2027 for the LMAD 97-01 (Zones 1, 2, 3, and 4), proposed by the resolution will fund the following:
maintenance and servicing of landscaping, trees, and other vegetation, and related or appurtenant facilities, including weeding, fertilizing, pruning, and controlling fungus, disease and insect infestation; operation of irrigation and drainage systems, including the provision of water and power, and maintenance of sound walls. Specific maintenance responsibilities for each zone in the district are discussed in the Engineer’s Report. The revenues, including reserves, for Zone 1 are presently adequate to cover its annual expenses and the Engineer’s Report proposes the assessment rate for this zone remain at the rate levied in Fiscal Year 2025/2026 as this zone does not allow for annual increases.

ITEM 14
Subject: Landscape Maintenance Assessment District 97-01 (Zones 1, 2 ,3 & 4) Levy of FY 2026/2027 Assessments Date: July 8, 2026

Maintenance expenditures for Zone 2 exceeded annual assessment revenues in FY 25/26, however there are adequate available reserves to offset its current operating costs. As expenditures for this zone continue to increase, and as permitted by this zone, the Engineer’s Report proposes a 3% cost of living increase in the annual assessment to be levied on each parcel in Zone 2 in Fiscal Year 2026/2027 to maintain current levels of service and sustain the operating reserves.

Since the City took over 97-01 from the County of Sacramento, Zones 3 and 4 have been largely underfunded and as a result, the City has used various funds, including Gas Tax and General Fund revenues, to cover the operating shortfall. To eliminate the funding gap in Zone 3, an assessment increase was approved by the owners of the assessed properties in 2005. The amount increased from $42.50 per parcel to $81.88 per parcel. This assessment increase provided sufficient funds to cover the costs for maintenance and utilities leaving an account balance of a few hundred dollars each year to build reserves until FY 2015/2016. Since FY 2015/2016, irrigation repairs, tree maintenance, the continuing increase in utility rates, and updated methods for allocating the City’s overhead costs have contributed to the depletion of existing reserves and, ultimately a budget shortfall. Historically, subsidy to Zone 3 has been provided primarily from Gas Tax funds. The table below outlines estimated annual revenues and expenditures for Zone 3 dating back to Fiscal Year 2005/2006 when Verner Glen, and Creekridge were separated into two separate zones:

Fiscal Year Revenues Expenditures
Maintenance Capital Project
2005/2006* $28,279.00 $18,218.00 $13,974.00
2006/2007* $20,524.80 $9,008.00 $13,974.00
2007/2008* $20,979.89 $6,619.94 $13,974.00 2008/2009* $22,329.37 $7,194.67 $13,974.00
2009/2010* $20,547.52 $6,781.12 $13,974.00
2010/2011* $20,524.80 $6,391.84 $13,974.00
2011/2012* $20,820.00 $6,412.00 $13,974.00
2012/2013* $20,469.00 $6,919.00 $13,974.00
2013/2014* $20,562.00 $6,023.00 $13,974.00
2014/2015* $20,397.00 $5,808.00 $13,974.00
2015/2016* $6,776.00 $5,778.00 $ - 2016/2017* $6,587.00 $10,253.00 $ - 2017/2018* $6,558.00 $8,802.00 $ - 2018/2019* $6,569.00 $10,228.00 $ - 2019/2020* $6,509.00 $15,936.00 $ - 2020/2021* $6,591.34 $15,025.00 $ - 2021/2022* $6,353.78 $14,546.37 $ - 2022/2023* $6,550.32 $14,905.00 $ - 2023/2024* $6,520.74 $24,093.00 $ - 2024/2025* $6,348.38 $18,349.00 $ - 2025/2026** $6,549.20 $16,333.84 $ - Total Estimated Subsidy to Zone 3*** $86,898.78
*Increased assessments and expenditures attributed to approved sound wall construction project. ** Estimated Revenues and Expenditures based on actuals to date. ***Maintenance only; does not account for city’s contribution towards sound wall.

ITEM 14
Subject: Landscape Maintenance Assessment District 97-01 (Zones 1, 2 ,3 & 4) Levy of FY 2026/2027 Assessments Date: July 8, 2026

To balance the Zone 4 budget, the City proposed to increase the annual assessment three times. In 1998/1999 shortly after incorporation and when zones 3 and 4 were one single zone. The City attempted twice more after the zones were separated, in 2005 and again in 2009, however, the owners of properties within Zone 4 voted against a proposed increase in the annual assessment. In 2010, in an effort to reduce future subsidies, the City incorporated a xeriscaping (low-water and maintenance) plan to eliminate some of the more labor intensive and water consuming landscape features, such as turf, and reduced the level of service on the remaining landscaping to a minimum. There had been significant reductions in maintenance and utility costs, but the expenditures still exceeded the existing revenues for this zone. This shortfall was subsidized by the City’s General Fund. In an effort to further minimize costs, the City reduced the frequency of maintenance as a pilot project (i.e., every 6 or 8 weeks instead of monthly). However, after numerous complaints from the public about its poor appearance, a higher level of maintenance was reinstated during the FY 2011/2012 year, and Zone 4 continues to see a projected shortfall for FY 2026/2027. Historically, subsidy to Zone 4 has been provided primarily from Gas Tax funds. The table below outlines estimated annual revenues and expenditures for Zone 4, dating back to Fiscal Year 2005/2006 when Zone 4 was split into two separate zones (Verner Glen, and Creekridge):

Fiscal Year Revenues Maintenance Total Subsidy
2005/2006* $4,719.00 $11,173.00 $(6,454.00)
2006/2007* $4,672.00 $11,574.00 $(6,902.00)
2007/2008* $4,752.00 $14,101.00 $(9,349.00)
2008/2009* $4,753.00 $9,942.00 $(5,189.00)
2009/2010* $4,724.00 $7,091.00 $(2,367.00)
2010/2011* $4,827.00 $10,648.00 $(5,821.00)
2011/2012* $4,720.00 $11,127.00 $(6,407.00)
2012/2013* $4,720.00 $11,129.00 $(6,409.00)
2013/2014* $4,718.00 $8,174.00 $(3,456.00)
2014/2015* $4,696.00 $8,130.00 $(3,434.00)
2015/2016* $4,958.00 $8,643.00 $(3,685.00) 2016/2017* $4,885.00 $8,536.00 $(3,651.00)
2017/2018* $4,178.00 $11,957.00 $(7,779.00) 2018/2019* $4,739.00 $9,480.00 $(4,741.00) 2019/2020* $4,718.00 $13,717.00 $(8,999.00) 2020/2021* $4,699.00 $17,627.00 $(12,928.00) 2021/2022* $4,650.00 $19,701.00 $(15,051.00) 2022/2023* $4,529.86 $19,853.87 $(15,324.01) 2023/2024* $4,586.73 $25,437.92 $(21,128.00) 2024/2025* $4,602.00 $23,283.00 $(18,681.00)
2025/2026** $4,645.86 $24,282.89 $(19,637.03)
Total Estimated Subsidy to Zone 4*** $187,392.04
* Revenues and Expenditures tied to respective years Annual Comprehensive Financial Report ** Estimated Revenues and Expenditures based on actuals to date. ***Expenditures above reflect maintenance only; does not reflect costs incurred to when zone transitioned to xeriscaping.

ITEM 14
Subject: Landscape Maintenance Assessment District 97-01 (Zones 1, 2 ,3 & 4) Levy of FY 2026/2027 Assessments Date: July 8, 2026

Pursuant to the Landscaping and Lighting Act of 1972, assessment districts of this type must be updated annually. A Resolution to Initiate Proceedings is required as the first action of the City Council in order to initiate the update of the LMADs. Subsequent approval of the assessments to be levied and collected will be for the purpose of meeting operating expenses and purchasing supplies, equipment, or materials necessary to maintain landscape facilities for the districts.

On June 24, 2026, the City Council adopted a Resolution of Intention for LMAD 97-01 (Zones 1, 2, 3, and 4) approving the Engineer’s Report; declaring its intention to order the annual update for Fiscal Year 2026/2027 to levy and collect assessments for the City of Citrus Heights Landscape Maintenance Assessment District; and setting Wednesday, July 8, 2026 at 6:00 p.m. (or shortly thereafter) as the date and time for the public hearing.

The Engineer’s Report summarizes maintenance efforts and proposes the assessment rates for Zones 1, 3 and 4 will not exceed the rate levied in Fiscal Year 2026/2027. The Engineer’s Report does recommend increasing the assessment for Fiscal Year 2026/2027 by 3% for Zone 2. The recommended increase is to help sustain existing reserves in the zone as well as maintain the current level of service.

Pursuant to State Law, the City must hold a public hearing on the matter for each District. Since an increase in assessments beyond the allowable annual increase per zone is not proposed and thus not triggering Prop 218, the code only requires the notice to be published in a newspaper and no ballot procedure or special notice will be necessary.

The assessment district diagrams and assessment rolls are contained in the Engineer’s Reports.

Attachments
1) Resolution No. 2026-____: A Resolution of the City Council of the City of Citrus Heights, California, to confirm the diagram and assessment and to levy Fiscal Year 2026/2027 assessments for Landscape Maintenance Assessment District No. 97-01 (Zones 1, 2, 3 & 4). 2) Engineer’s Report

ITEM 14
RESOLUTION NO. 2026-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS

HEIGHTS, CALIFORNIA, TO CONFIRM THE DIAGRAM AND ASSESSMENT AND TO LEVY FISCAL YEAR 2026/2027 ASSESSMENTS FOR LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NO. 97-01 (ZONES 1, 2, 3 & 4)

WHEREAS, on June 24, 2026 the City Council (Council) of the City of Citrus Heights (City) adopted its Resolution No. 2026-041, initiating proceedings pursuant to the landscaping and Lighting Act of 1972, being California Streets and Highways Code Sections 22500 et seq . (Act), to levy and collect assessments for Fiscal Year 202 6/2027 in the City of Citrus Heights Landscape Maintenance Assessment District No. 97-01 (Zones 1, 2, 3 & 4);

WHEREAS, as directed by this Council, the City Engineer has prepared and filed with the City Clerk a report for Fiscal Year 2026/2027 (Engineer’s Report) in accordance with the Act;

WHEREAS, on June 24, 2026, Council adopted its Resolution No. 2026-043, approving Engineer’s Report, and setting a public hearing date of July 8, 2026 at 6:00 p.m., at the Citrus Heights Council Chambers located at 6360 Fountain Square Drive, Citrus Heights, California 95621;

WHEREAS, a notice of the public hearing was published in the form, time and manner required by law; and

WHEREAS, at the public hearing, Council duly heard all interested persons desiring to be heard.

NOW THEREFORE BE IT RESOLVED AND ORDERED, by the City Council of the City of Citrus Heights hereby declares that:

Section 1. Recitals. The foregoing recitals are true and correct and the City Council so finds and determines.

Section 2. Approval of Engineer’s Report. This Council hereby approves the Engineer’s Report as now on file with the City Clerk.

Section 3. Improvements Ordered. This Council hereby orders the proposed improvements described in the Engineer’s Report to be made.

Section 4 . Special Benefit Finding . This Council hereby finds and determines that the assessment included in the Engineer’s Report assesses all of the subdivisions of land in the assessment district for the special benefits provided by the improvements in proportion to the special benefits to be received by such subdivision, respectively, from the improvements.

Section 5. Confirmation of Assessment Diagram. This Council hereby confirms the diagram and the assessment now on file with it.

Section 6. Directive to file Diagram and Assessment . This Council hereby directs the City Clerk to file a certified copy of the diagram and the assessment as confirmed with the Sacramento County Auditor.

ITEM 14

Section 7. Entry on the Roll. The Sacramento County Auditor is hereby requested to enter on the County Assessment Roll opposite each lot or parcel of land the amount assessed thereupon, as shown on the assessment filed by the City Clerk.

Section 8. Effective Date. This resolution shall take effect from and after the date of its passage.

The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 8 th day of Ju1y 2026, by the following vote to wit:

AYES: Council Members:

NOES: Council Members:

ABSENT: Council Members:

ABSTAIN: Council Members:

MariJane Lopez-Taff, Mayor
ATTEST:

_________________________________
Amy Van, City Clerk

ITEM 14

CITY OF CITRUS HEIGHTS

SACRAMENTO COUNTY

CALIFORNIA
E
NGINEER’S REPORT
for
Landscape Maintenance Districts
A
ssessment District No. 97-01(Zones 1, 2, 3, & 4)
Annual Update for Fiscal Year 2026/2027
Pr
epared by:

L
eslie Blomquist
City Engineer
June 30, 2026
ITEM 14
1 CERTIFICATIONS

LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT
NO. 97-01, Zones 1, 2, 3 & 4
(Pursuant to the Landscaping and Lighting Act of 1972)

Engineer’s Report for Fiscal Year 2026/2027

The undersigned respectfully submits the enclosed report as directed by the City Council.

DATED: June 30, 2026

CITY OF CITRUS HEIGHTS

By ______________________________
Leslie Blomquist, P.E.

CITY ENGINEER

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the _______________ day of _________________, 2026.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California

By ______________________________

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Citrus Heights, California, on the _______________ day of , 2026.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California

By ______________________________

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Sacramento on the _______________ day of __________________, 2026.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California

By ______________________________
ITEM 14
2 ENGINEER’S REPORT

LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT
NO. 97-01, Zones 1, 2, 3, & 4

LEVY of FISCAL YEAR 2026/2027 ASSESSMENTS

INTRODUCTION

The City of Citrus Heights has four (4) separate Landscape Maintenance Assessment Districts (LMADs), which provide for maintenance of common areas within nine (9) distinct communities around the City. This report addresses only LMAD 97-01, which contains four (4) separate zones. The general locations for Zones 1, 2, 3, & 4 are shown on the maps on the following pages.

The Sacramento County Landscape Maintenance Assessment District (SCLMAD) was created in 1994 by Sacramento County to consolidate eighteen separate landscape maintenance districts into a single district with five zones. Zones were established based on the type of landscaping, the frequency and level of service required and geographical location.

Upon incorporation, all of Zone 1, and part of Zones 2 and 4 of the SCLMAD fell within the boundaries of the City of Citrus Heights. As a result, the City created Assessment District 97-01 (AD 97-01) on August 13, 1997 to take over responsibility for the maintenance of the zones or portions of zones located within Citrus Heights. Subsequently, in 2004, the City split the existing Zone 4 into two separate zones, Zone 3 and Zone 4.

Funding for the District will be from annual assessments levied on property in the four zones.

The annual assessment levied on each property is related to the maintenance costs for the zone in which the parcel is located.

The following sections provide detailed explanations of each Zone. The corresponding Budget Assessment tables list the 2025/2026 sources of funds (revenues), uses of funds (direct and indirect expenditures), and the proposed assessment for each. Prior year expenditures and assessments are shown for comparison. The City has separated the accounting for each of the four zones; therefore, any noticing and balloting requirements for each of the zones will be treated independently.

ITEM 14
3 ITEM 14
4 ZONE 1

General:

Known as the Bridgemont Landscape Maintenance Zone, the limits of Zone 1 are defined by Van Maren Lane on the east; north and south of Bridgemont Way, and by Cripple Creek on the west. There are 80 parcels in this Zone, whose boundaries are particularly shown on the Assessment Diagram in Figure 1.1.

The landscape is a natural open space re-vegetation area along Cripple Creek and adjacent to Van Maren Lane. It consists of naturalized and mitigated oak tree stands and other California native plantings. An automatic drip irrigation system is no longer providing water to the re- vegetation plantings, because the plantings are already well established. Routine maintenance includes tree and shrub care, pruning, fertilization, and tree and shrub well maintenance. A minimum of two times per year, in the spring and summer, weed abatement is performed along the open space perimeter, adjacent to the homes within the district.

City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 1.2 describes the maintenance specifications for the district.

District Financing/Method of Assessment:

Development of the single family Bridgemont subdivision was conditioned upon establishing a funding source to provide for ongoing landscape maintenance to the re-vegetation planting and open space area. The funding for Zone 1 is from annual assessments levied on residential parcels within the zone’s assessment boundary (Figure 1.1), pursuant to the Landscaping and Lighting Act of 1972. Because each of the single-family lots within the Zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all parcels located in Zone 1 that currently qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances. The original annual assessment adopted for Zone 1 upon formation in 1997 was $131.54.

This Zone does not have a cost of living increase provision.

Annual Assessment:

The annual costs for maintenance in Zone 1 have historically exceed total revenues from the assessments and the Zone’s cash reserves have been used to balance the annual budget.

However, this past year, adjustments have been made to preserve the districts reserves while still maintaining a level of service. This zone does not have a provision to increase the annual assessment levied on each parcel. Therefore, as shown in Figure 1.3. “Summary Analysis”, the Fiscal Year 2025/2026 assessments for District 97-01 Zone 1 are proposed to remain the same as the previous fiscal year, at $131.54 per parcel per year for a total annual assessment of $10,523.20. In the future it may be necessary to use other funding sources to cover anticipated shortfalls and/or seek approval of a cost-of-living increase provision through a property owner vote.

ITEM 14
5 The FY 2025/2026 Assessment Roll for Zone 1 is shown in Figure 1.4.

Zone 1 Boundary Description:

All that territory situated in the City of Citrus Heights, County of Sacramento, State of California, more particularly described as follows and as shown on the Assessment Diagram for Zone 1 in Figure 1.1.

Area Description:

All that real property included in the map of Bridgemont, as recorded in the office of the recorder of Sacramento County in Book 195 of Maps, Map number 10 on July 12, 1989.

FIGURE 1.1
ITEM 14
6 ITEM 14
7 FIGURE 1.3

SUMMARY ANALYSIS
ASSESSMENT DISTRICT 97-01 - ZONE 1

280-75-290; County DL 0270

DESCRIPTION FY 25/26
ACTUAL**
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 131.54$ 131.54$
Total Number of Parcels 80 80
Total Special Assessments 10,523.20$ 10,523.20$ REVENUE:

Interest on Fund Balance 1,074.53$ -$
Special Assessments 10,450.00$ 10,523.20$
Total Revenue: 11,524.53$ 10,523.20$
EXPENDITURES:

Advertising & Mail -$ 382.00$
Professional Services -$ -$
Contract - Landscape/Tree
Maintenance/Vegetation Clearing 5,742.00$ 10,000.00$ Cost Allocation (Overhead) 5,608.35$ -$
Total Expenditures: 11,350.35$ 10,382.00$
174.18$ 141.20$
Transfer to/from Operating Reserve (174.18)$ (141.20)$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 43,236.00$ 43,410.18$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance 174.18$ 141.20$ Ending Operating Reserve Balance (June 30th) 43,410.18$ 43,551.38$ **
$xx.xx
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projections for the 4th quarter.

Audited Fund Balance from previous Fiscal Year
ITEM 14
8 FIGURE 1.4

ITEM 14
9 ZONE 2

General:

Known as the Heather Downs Landscape Maintenance Zone, the Zone 2 limits are defined by Old Auburn Road on the south, east and west of Wickham Drive; and Mariposa Avenue on the west, north and south of Heredia Way. There are 82 parcels in this Zone, whose boundaries are more particularly shown on the Assessment Diagram in Figure 2.1.

The maintained area in Zone 2 consists of two landscape types, a natural, open space, re- vegetation area, and a street frontage (corridor). It consists of naturalized and mitigated oak tree stands, other California native plantings and an automatic drip irrigation system providing water to the re-vegetation plantings. Routine maintenance includes tree and shrub care, pruning, fertilization, and tree and shrub well maintenance. A minimum of three times per year, weed abatement mowing is performed in the open space.

The street frontage landscape includes lawn, trees, shrubs, and ground cover. Ongoing street frontage maintenance requires weekly care of the lawn, trees, shrubs, and ground cover, including weed control, fertilization, pruning, and litter removal.

City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 2.2 describes the maintenance specifications for the district.

District Financing/Method of Assessment:

As a condition of approval, the developer of this single family subdivision was required to establish a funding source to provide ongoing landscape maintenance. The funding for Zone 2 is from annual assessments levied on residential parcels within the zone’s assessment boundary (Figure 2.1), pursuant to the Landscaping and Lighting Act of 1972. Because each of the single- family lots within the Zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all parcels located in Zone 2 that currently qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances. The original annual assessment adopted for Zone 2 upon formation was $122.74.

The original assessment amount per parcel was insufficient to fund the Zone 2 services after just a few years, so General Fund money was used to supplement this zone. However, in Fiscal Year 2000/2001 the property owners within this zone voted to approve an assessment increase from $122.74 to $151.38 per parcel.

Concurrent with the approval of the assessment increase in FY 2000/2001, the property owners also voted to include a cost of living adjustment provision for Zone 2. This provision allows for an increase in the annual assessment with the percent of increase over the previous annual assessment being less than or equal to the cost of living increase based on the Bay Area Consumer Price Index for all urban consumers. In FY 2023/2024, the City began to exercise the option to adjust the assessments to inflation.

ITEM 14
10 Annual Assessment:

An adjustment in the annual assessment per parcel is proposed for Fiscal Year 2026/2027.

Maintenance and replacement costs for Zone 2 have continued to increase beyond the amount of revenue generated by the previous annual assessment. As a result, the City of Citrus Heights must increase the annual assessment on each assessed parcel. As shown in Figure 2.3. “Summary Analysis”, the Fiscal Year 2026/2027 assessments for District 97-01 Zone 2 are proposed to increase by 3% (rounded) to an amount of $168.70 per residential parcel. These additional revenues are necessary to support the Zone’s operations and maintenance as well as help to restore an appropriate operating reserve.

The FY 2026/2027 Assessment Roll for Zone 2 is shown in Figure 2.4.

Zone 2 Boundary:

All that territory situated in the City of Citrus Heights, County of Sacramento, State of California, more particularly described as follows and as shown on the Assessment Diagram for Zone 2 in Figure 2.1.

Area Description:

All that real property included in the revised map of Heather Downs Two, as recorded in the office of the recorder of Sacramento County in Book 206 of Maps, Map number 2; July, 1991.

FIGURE 2.1

ITEM 14
11 ITEM 14
12 FIGURE 2.3

SUMMARY ANALYSIS
ASSESSMENT DISTRICT 97-02 – ZONE 2

281-75-291; County DL 0271

DESCRIPTION FY 25/26
ACTUAL**
FY 26/27

PROPOSED
B
UDGET
ASSESSMENT RATES:

Rate Per Parcel 163.80$ 168.70$
Total Number of Parcels 82 82
Total Special Assessments 13,431.60$ 13,833.40$ REVENUE:

Interest on Fund Balance 879.57$ -$
Special Assessments 13,338.92$ 13,833.40$
Total Revenue: 14,218.49$ 13,833.40$
EXPENDITURES:

Advertising & Mail -$ 400.00$
Utilities 3,446.97$ 2,200.00$
Professional Services -$ 1,000.00$
Contract - Landscape/Tree Maintenance 6,540.00$ 7,500.00$ Contract - Construction, Repairs & Extra Work -$ -$ Cost Allocation (Overhead) 5,671.18$ -$
Total Expenditures: 15,658.15$ 11,100.00$
(1,439.66)$ 2,733.40$
Transfer to/from Operating Reserve 1,439.66$ (2,733.40)$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 22,936.00$ 21,496.34$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance (1,439.66)$ 2,733.40$ Ending Operating Reserve Balance (June 30th) 21,496.34$ 24,229.74$ ** Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projections for the 4th quarter. $xx. xx Audited Fund Balance from previous Fiscal Year
Annual Operating Balance
Annual Ending Balance
ITEM 14
13 FIGURE 2.4

Assessment Assessment
224 0910 001 0000 168. 70$ 224 0910 042 0000 168.70$ 224 0910 002 0000 168.70$ 224 0910 043 0000 168.70$ 224 0910 003 0000 168.70$ 224 0910 044 0000 168.70$ 224 0910 004 0000 168.70$ 224 0910 045 0000 168.70$ 224 0910 005 0000 168.70$ 224 0910 046 0000 168.70$ 224 0910 006 0000 168.70$ 224 0910 047 0000 168.70$ 224 0910 007 0000 168.70$ 224 0910 048 0000 168.70$ 224 0910 008 0000 168.70$ 224 0910 049 0000 168.70$ 224 0910 009 0000 168.70$ 224 0910 050 0000 168.70$ 224 0910 010 0000 168.70$ 224 0910 051 0000 168.70$ 224 0910 011 0000 168.70$ 224 0910 052 0000 168.70$ 224 0910 012 0000 168.70$ 224 0910 053 0000 168.70$ 224 0910 013 0000 168.70$ 224 0910 054 0000 168.70$ 224 0910 014 0000 168.70$ 224 0910 055 0000 168.70$ 224 0910 015 0000 168.70$ 224 0910 056 0000 168.70$ 224 0910 016 0000 168.70$ 224 0910 057 0000 168.70$ 224 0910 017 0000 168.70$ 224 0910 058 0000 168.70$ 224 0910 018 0000 168.70$ 224 0910 059 0000 168.70$ 224 0910 019 0000 168.70$ 224 0910 062 0000 168.70$ 224 0910 020 0000 168.70$ 224 0910 063 0000 168.70$ 224 0910 021 0000 168.70$ 224 0910 064 0000 168.70$ 224 0910 022 0000 168.70$ 224 0910 065 0000 168.70$ 224 0910 023 0000 168.70$ 224 0920 001 0000 168.70$ 224 0910 024 0000 168.70$ 224 0920 002 0000 168.70$ 224 0910 025 0000 168.70$ 224 0920 003 0000 168.70$ 224 0910 026 0000 168.70$ 224 0920 006 0000 168.70$ 224 0910 027 0000 168.70$ 224 0920 007 0000 168.70$ 224 0910 028 0000 168.70$ 224 0920 008 0000 168.70$ 224 0910 029 0000 168.70$ 224 0920 009 0000 168. 70$ 224 0910 030 0000 168.70$ 224 0920 010 0000 168.70$ 224 0910 031 0000 168.70$ 224 0920 011 0000 168.70$ 224 0910 032 0000 168.70$ 224 0920 012 0000 168.70$ 224 0910 033 0000 168.70$ 224 0920 013 0000 168.70$ 224 0910 034 0000 168.70$ 224 0920 014 0000 168.70$ 224 0910 035 0000 168.70$ 224 0920 015 0000 168.70$ 224 0910 036 0000 168.70$ 224 0920 016 0000 168.70$ 224 0910 037 0000 168.70$ 224 0920 017 0000 168.70$ 224 0910 038 0000 168.70$ 224 0920 019 0000 168.70$ 224 0910 039 0000 168.70$ 224 0920 023 0000 168.70$ 224 0910 040 0000 168.70$ 224 0920 024 0000 168.70$ 224 0910 041 0000 168.70$ 224 0920 027 0000 168.70$ Subtotal = 6,916.70$ Subtotal = 6,916.70$
13,833.40$ 82 Parcels; Total Zone 2 Assessment is Assessment Number Assessment Number
ASSESSMENT DISTRICT 97-01 ZONE 2
ITEM 14
14 ZONE 3

General:

Zone 4 of LMAD 97-01, as originally adopted by the City, consisted of two widely separated landscape areas with differing landscape types and maintenance responsibilities. In 2004, the City Council adopted a resolution dividing Zone 4 into two parts and thereby creating Zone 3 (previously non-existent). Zone 3 consists of the Verner Glen Subdivision (commonly known as Summerhill). There are 80 parcels in this Zone, whose boundaries are particularly shown on the Assessment Diagram in Figure 3.1.

The maintained area in Zone 3 consists of street frontage landscape including lawn, trees, shrubs, and ground cover. Ongoing street frontage maintenance requires weekly care of the lawn, trees, shrubs, and ground cover, including weed control, fertilization, pruning, and litter removal.

City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 3.2 describes the maintenance specifications for the district.

District Financing/Method of Assessment:

As a condition of approval, the developer of two single family subdivisions comprising the original Zone 4 was required to establish a funding source to provide ongoing landscape maintenance. The funding was from annual assessments levied on residential parcels within the zone’s assessment boundaries, pursuant to the Landscaping and Lighting Act of 1972. Because each of the single-family lots within the Zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all parcels located within the assessment boundaries that currently qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances. The original annual assessment adopted for Zone 4 upon formation was $42.50.

Upon separation in 2004, the original annual assessment of $42.50 was carried over to Zone 3.

General Fund money was used to supplement maintenance of landscaped areas in Zone 3 in the past. To eliminate the assessment revenue shortfall, an increase in assessment was proposed in Fiscal Year 98/99, but was unanimously opposed by the property owners in the required balloting process. In 2005 an increase in the annual assessment was again proposed and subsequently the property owners approved a one-time increase in the assessment from $42.50 to $81.88.

Concurrent with the assessment increase in 2005, a cost of living adjustment provision was proposed for Zone 3. However, during the property owner balloting process, this provision failed.

Annual Assessment:

The assessment increase approved in 2005 along with focused efforts to reduce overall maintenance costs kept Zone 3 expenditures below available revenues for several years.

However, increased monthly utility costs and the implementation of updated cost allocation ITEM 14
15 procedures by the City have resulted in a shortfall of approximately $9,874.64 for FY 2025/2026. With no current reserves, this shortfall was subsidized by Gas Tax funds. A shortfall of approximately $4,749.60 is anticipated for FY 2026/2027, pending revisions to the city’s cost allocations.

The Summary Analysis in Figure 3.3 shows details of the Fiscal Year 2026/2027 budget and assessments for Zone 3. The assessments for Zone 3 are proposed to remain the same as Fiscal Year 2025/2026 at $81.88 per parcel per year for a total annual assessment of $6,550.40, as this district does not allow for increasing the assessments without a vote of the effected property owners.

The FY 2026/2027 Assessment Roll for Zone 3 is shown in Figure 3.4.

Zone 3 Boundary Description:

All that territory situated in the City of Citrus Heights, County of Sacramento, State of California, more particularly described as follows and as shown on the Assessment Diagram in Figure 3.1.

Area Description:

All that real property included in the Plat of Verner Glen, as recorded in the office of the recorder of Sacramento County in Book 181 of Maps, Map number 21, on March 1988.

FIGURE 3.1
ITEM 14
16 ITEM 14
17 FIGURE 3.3

SUMMARY ANALYSIS
ASSESSMENT DISTRICT 97-01 – ZONE 3

288-75-298; County DOL 0279

DESCRIPTION FY 25/26
ACTUAL**
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 81.88$ 81.88$
Total Number of Parcels 80 80
Total Special Assessments: 6,550.40$ 6,550.40$ REVENUE:

Interest on Fund Balance -$ -$
Special Assessments 6,459.20$ 6,550.40$
Total Revenue: 6,459.20$ 6,550.40$
EXPENDITURES:

Advertising & Mail -$ -$
Utilities 3,471.72$ 3,600.00$
Professional Services -$ -$
Contract - Landscape Maintenance & Extra Work 7,296.00$ 7,700.00$ Contract - Tree Maintenance -$ -$
Contract -Materials & Supplies -$ -$ Cost Allocation (Overhead) 5,566.12$ -$
Total Expenditures: 16,333.84$ 11,300.00$
(9,874.64)$ (4,749.60)$
Transfer to/from Operating Reserve 9,874.64$ 4,749.60$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) -$ -$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance (9,874.64)$ (4,749.60)$ Ending Operating Reserve Balance (June 30th) (9,874.64)$ (4,749.60)$ **
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projections for the 4th quarter.

ITEM 14
18 FIGURE 3.4

ITEM 14
19 ZONE 4

General:

Zone 4 of LMAD 97-01 was originally adopted by the City in 1997. The original zone consisted of the Summerhill Subdivision and the Villa Creekridge Subdivision. These two single family subdivisions were on opposite sides of the City and had widely differing landscaping and maintenance responsibilities.

As a result of the different geographical locations and maintenance responsibilities, the City Council adopted a resolution in 2004 to divide Zone 4 into two parts. The Verner Glenn (Summerhill subdivision) was incorporated into the newly created Zone 3 and the 111 parcel Villa Creekridge Subdivision remained in Zone 4. Figure 4.1 shows the current boundaries of Zone 4.

Originally the maintained area in Zone 4 consisted of street frontage landscape including lawn, trees, shrubs, and ground cover. Ongoing street frontage maintenance requires weekly care of the lawn, trees, shrubs, and ground cover, including weed control, fertilization, pruning, and litter removal.

Over the years General Fund money has been used to supplement maintenance in Zone 4. To reduce the assessment revenue shortfall, staff repeatedly re-evaluated and adjusted the maintenance effort to reduce costs. In July 2007, the City Council approved detaching a portion of the maintained area from Zone 4 (landscaping along Fireweed Circle). This detached area is now maintained by a neighboring Homeowner’s Association under a special agreement. In 2010 the City implemented a xeriscaping (low-water and maintenance) plan to eliminate some of the more labor intensive and water consuming landscape features, such as turf, and reduced the level of service on the remaining landscaping to a minimum. In a further effort to reduce subsidies, in 2011, the City conducted a pilot project that reduced the frequency of maintenance (i.e. every 6 or 8 weeks instead of monthly). However, the monthly maintenance schedule was reinstated due to complaints on its appearance from the public.

Zone 4 now consists of street frontage landscape including trees, shrubs, and ground cover; all with monthly maintenance.

The City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 4.2 describes the maintenance specifications for the district.

District Financing/Method of Assessment:

As a condition of approval, the developer of two single family subdivisions comprising the original Zone 4 was required to establish a funding source to provide ongoing landscape maintenance. The funding for Zone 4 is from annual assessments levied on residential parcels within the zone’s assessment boundaries, pursuant to the Landscaping and Lighting Act of 1972.

Because each of the single-family lots within the Zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all parcels located within the assessment boundaries that ITEM 14
20 currently qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances. The original annual assessment adopted for Zone 4 upon formation was $42.50. Upon separation in 2004, the annual assessment for Zone 4 remained at $42.50 per assessed parcel.

General Fund money has been used to supplement maintenance of landscaped areas in Zone 4 in the past. To eliminate the assessment revenue shortfall, assessment increases were proposed in Fiscal Years 98/99, 2005/2006 and 2009/2010, but all attempts failed under majority opposition by the property owners in the required balloting process.

This Zone does not have a cost of living increase provision.

Annual Assessment:

From the beginning, General Fund revenues have been used to subsidize Zone 4 maintenance.

Efforts such as detaching part of the maintained area, replanting with low-water and low maintenance landscaping and even reducing the maintenance frequency have resulted in significant reductions in maintenance and utility costs, but the gap between maintenance expenditures and assessment revenues continues to widen.

The Summary Analysis in Figure 4.3 shows details of the Fiscal Year 2026/2027 budget and assessments for Zone 4. The assessments for Zone 4 are proposed to remain the same as Fiscal Year 2025/2026, at $42.50 per parcel per year for a total annual assessment of $4,717.50, as this district does not allow for increasing the assessments without a vote of the effected property owners. For FY 2025/2026 the projected budget shortfall is $19,637.03 and again Gas Tax revenues are being budgeted to cover the shortfall. A shortfall of approximately $14,732.50 is anticipated for FY 2026/2027, pending revisions to the city’s cost allocations.

The FY 2024/2025 Assessment Roll for Zone 4 is shown in 4.4.

Zone 4 Boundary Description:

All that territory situated in the City of Citrus Heights, County of Sacramento, State of California, more particularly described as follows and as shown on the Assessment Diagram for Zone 4 in Figure 4.1.

Area Description:

All that real property included in the Plat of Villa Creekridge, as recorded in the office of the recorder of Sacramento County Book 188 of Maps, Map number 3; December, 1988.

ITEM 14
21 FIGURE 4.1

ITEM 14
22 ITEM 14
23 FIGURE 4.3

ASSESSMENT DISTRICT 97-01 – ZONE 4

282-75-292; County DOL 0272

DESCRIPTION FY 25/26
ACTUAL**
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 42.50$ 42.50$
Total Number of Parcels 111 111
Total Special Assessments 4,717.50$ 4,717.50$ REVENUE:

Interest on Fund Balance -$ -$
Special Assessments 4,645.86$ 4,717.50$
Total Revenues: 4,645.86$ 4,717.50$
EXPENDITURES:

Advertising -$
Utilities - Electric 921.50$ 950.00$
Utilities - Water 7,971.27$ 8,200.00$
Professional Services -$ -$
Contract - Landscape Maintenance 9,492.00$ 9,800.00$ Contract - Construction, Repairs & Extra Work 332.00$ 500.00$ Contract - Materials & Supplies -$ -$ Cost Allocation (Overhead) 5,566.12$ -$
Total Expenditures: 24,282.89$ 19,450.00$
(19,637.03)$ (14,732.50)$
Transfer to/from Operating Reserve 19,637.03$ 14,732.50$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) -$ -$ Operating Reserve Set-a-side -$ -$ Transfer from (to) Annual Operating Balance (19,637.03)$ (14,732.50)$ Ending Operating Reserve Balance (June 30th) (19,637.03)$ (14,732.50)$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Balance (July 1st) -$ -$ Facility Replacement Set-aside -$ -$ Replacement Project Cost -$ -$
Ending Facility Replacement Balance (June 30th) -$ -$ ** Recorded actual expenses for the first 3 quarters of Fiscal Year plus projection for the 4th quarter.

Annual Operating Balance
Annual Ending Balance
ITEM 14
24 FIGURE 4.4

ITEM 14
25 ITEM 14

CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM

DATE: July 8, 2026

TO: Mayor and City Council Members
Ashley J. Feeney, City Manager

FROM: Regina Cave, General Services Director
Leslie Blomquist, City Engineer

SUBJECT: Landscape Maintenance Assessment Districts 98-01, 98-02 and 03-01 Levy of Fiscal Year 2026/2027 Assessments

Recommendation
On June 24, 2026, City Council took the first steps toward the proposed annual update for Fiscal Year 2026/2027 for the Landscape Maintenance Assessment Districts (LMAD) 98-01, 98-02 (Zones 1, 2, 3 and 4), and 03-01 (Zones 1, 2 and 3). At that time, Council adopted Resolutions of Intention to update the districts and called for public hearings on July 8, 2026. Subsequently, the City Clerk published the required notice.

Staff recommends the City Council:

1. Convene the public hearing for the district regarding the proposed annual assessment for Fiscal Year 2026/2027; and

2. Resolution No. 2026-____: Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 2026/2027 assessments for Landscape Maintenance Assessment District No. 98-01 (Stock Village Units Nos. 1 and 2).

3. Resolution No. 2026-____: Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 2026/2027 Assessments for Landscape Maintenance Assessment District No. 98-02 (Zone 1: Sorenson Ranch, Zone 2: Autumnwood, Zone 3: Mariposa Creek and Zone 4: Wyatt Ranch).

4. Resolution No. 2026-____: Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 2026/2027 Assessments for Landscape Maintenance Assessment District No. 03-01 (Stock Ranch Zones 1: Stock Ranch North, Zone 2: Stock Ranch South and Zone 3: Mitchell Farms).

ITEM 15
Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 26/27 Date: July 8, 2026

Fiscal Impact
Assessment Districts 98-01, 98-02 (Zones 1, 2, 3 and 4), and 03-01 (Zones 1, 2 and 3) are currently fully funded by their annual assessments and operating reserves as needed; therefore, there is no fiscal impact to the General Fund for these districts. The following tables (Nos. 1, 2, 3, 4, 5, 6, 7 and 8) summarize the revenues and expenditures for each of the districts/zones) contained in the engineer’s report:

Table No. 1
98-01 Stock Village
Description FY 25/26 Actual FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $11,680.63 $12,209.40
Interest on Fund Balance (1) $3,171.64 $0.00
Total Estimated Revenues $14,852.27 $12,209.40

EXPENDITURES:

Total Estimated Expenditures $27,050.74 $12,453.00

Annual Operating Balance (2) -$12,198.47 -$243.60
(1) Interest earnings estimated; will reflect actuals in Annual Comprehensive Financial Report. (2) Assessment Fund reserves available to balance the annual operating shortfall.

Table No. 2
98-02, Zone 1 – Sorenson Ranch
Description FY 25/26 Actual FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $24,328.39 $25,481.16
Interest on Fund Balance (1) $1,148.87 $0.00
Total Estimated Revenues $25,477.26 $25,481.16

EXPENDITURES:

Total Estimated Expenditures $27,910.16 $25,481.16

Annual Operating Balance (2) -$2,432.90 $3,856.16
(1) Interest earnings estimated; will reflect actuals in Annual Comprehensive Financial Report. (2) Assessment Fund reserves available to balance the annual operating shortfall.

ITEM 15
Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 26/27 Date: July 8, 2026

Table No. 3
98-02, Zone 2 - Autumnwood
Description FY 25/26 Actual* FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $18,086.48 $18,696.24
Interest on Fund Balance (1) $1,090.67 $0.00
Total Estimated Revenues $19,177.15 $18,696.24

EXPENDITURES:

Total Estimated Expenditures $12,694.12 $11,425.00

Annual Operating Balance (2) $6,483.03 $7,271.24
*Recorded actual expenses for first 3 quarters plus estimates for remainder of fiscal. (1) Interest earnings estimated; will reflect actuals in Annual Comprehensive Financial Report. (2) Balance transferred to Assessment Fund reserve.

Table No. 4
98-02, Zone 3 – Mariposa Creek
Description FY 25/26 Actual* FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $12,550.90 $12,971.70
Interest on Fund Balance (1) $1,131.99 $0.00
Total Estimated Revenues $13,682.89 $12,971.70

EXPENDITURES:

Total Estimated Expenditures $17,034.43 $6,925.00

Annual Operating Balance (2) -$3,351.54 $6,046.70
*Recorded actual expenses for first 3 quarters plus estimates for remainder of fiscal. (1) Interest earnings estimated; will reflect actuals in Annual Comprehensive Financial Report. (2) Assessment Fund reserves available to balance the annual operating shortfall.

ITEM 15
Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 26/27 Date: July 8, 2026

Table No. 5
98-02, Zone 4 – Wyatt Ranch
Description FY 25/26 Actual* FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $9,736.82 $9,690.82
Interest on Fund Balance (1) $317.59 $0.00
Total Estimated Revenues $10,054.41 $9,690.82

EXPENDITURES:

Total Estimated Expenditures $0.00 $3,725.00

Annual Operating Balance (2) $10,054.41 $5,965.82
*Recorded actual expenses for first 3 quarters plus estimates for remainder of fiscal. (1) Interest earnings estimated; will reflect actuals in Annual Comprehensive Financial Report. (2) Balance transferred to Assessment Fund reserve.

Table No. 6
03-01, Zone 1 – Stock Ranch NORTH
Description FY 25/26 Actual* FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $98,820.45 $101,827.10
Interest on Fund Balance (1) $20,749.31 $0.00
Total Estimated Revenues $119,569.76 $101,827.10

EXPENDITURES:

Total Estimated Expenditures $147,216.59 $119,600.00

Annual Operating Balance (2) -$27,646.83 -$17,772.90
*Recorded actual expenses for first 3 quarters plus estimates for remainder of fiscal. (1) Interest earnings estimated; will reflect actuals in Annual Comprehensive Financial Report. (2) Assessment Fund reserves available to balance the annual operating shortfall.

ITEM 15
Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 26/27 Date: July 8, 2026

Table No. 7
03-01, Zone 2 – Stock Ranch SOUTH
Description FY 25/26 Actual* FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $22,490.56 $23,299.38
Interest on Fund Balance (1) $1,117.00 $0.00
Total Estimated Revenues $23,607.56 $23,299.38

EXPENDITURES:

Total Estimated Expenditures $21,265.74 $19,675.00

Annual Operating Balance (2) $1,224.82 $3,624.38
*Recorded actual expenses for first 3 quarters plus estimates for remainder of fiscal. (1) Interest earnings estimated; will reflect actuals in Annual Comprehensive Financial Report. (2) Balance transferred to Assessment Fund reserve.

Table No. 8
03-01, Zone 3 – Mitchell Farms
Description FY 25/26 Actual* FY 26/27 Proposed
REVENUE:

Special Assessments Revenues $92,765.55 $96,135.96
Interest on Fund Balance (1) $5,980.56 $0.00
Total Estimated Revenues $98,746.11 $96,135.96

EXPENDITURES:

Total Estimated Expenditures (2) $75,461.77 $96,135.96

Annual Operating Balance (3) $23,284.34 $0.00
*Recorded actual expenses for first 3 quarters plus estimates for remainder of fiscal. (1) Interest earnings estimated; will reflect actuals in Annual Comprehensive Financial Report. (2) Balance transferred to Assessment Fund reserve.

Continually increasing utility rates and monthly maintenance costs as well as updated methods for allocation of the City’s overhead costs have all contributed to an overall increase in district expenditures.

Background and Analysis
The City currently has four (4) landscape maintenance districts with several zones in some of the districts.

ITEM 15
Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 26/27 Date: July 8, 2026

Assessment
District
Zone Creation
Date
Location
97-01 1 1997 “Bridgemont” subdivision off of Van Maren Lane 2 1997 “St. Andrews Court” subdivision off of Old Auburn Road 3 1997 “Verner Glenn” (Summerhill) subdivision off of Verner Avenue 4 1997 “Villa Creekridge” subdivision off of Oak Avenue 98-01 1 1998 “Stock Village Unit No. 1 & 2” Subdivision off of Stock Ranch Road
98-02 1 1998 “Sorenson Ranch” subdivision off of Van Maren Lane 2 2014 “Autumnwood” subdivision off of Antelope Road
3 2018 “Mariposa Creek” subdivision off Antelope Road
4 2019 “Wyatt Ranch” subdivision off Sunrise Boulevard
03-01 1 2003 “Stock Ranch” development on Auburn Blvd - properties north of Arcade Creek
2 2003 “Stock Ranch” development off of Stock Ranch Road – properties south of Arcade Creek
3 2020 “Mitchell Farms” subdivision between Sunrise Boulevard and Fair Oaks Boulevard, north of Arcadia Drive.

This agenda item addresses LMADs 98-01, 98-02, and 03-01 (LMAD 97-01 is addressed under a separate agenda item). Specific maintenance responsibilities for each of these districts are discussed in the Engineer’s Report.

On June 24, 2026, the City Council adopted Resolutions of Intention for each of the three LMADs approving the Engineer’s Report, declaring its intention to order the annual update for Fiscal Year 2026/2027, to levy and collect assessments for the City of Citrus Heights Landscape Maintenance Assessment Districts, and setting Wednesday, July 8, 2026 at 6:00 p.m. (or shortly thereafter) as the time and date for the public hearings.

Pursuant to State Law, the City must hold a public hearing on the matter for each District. Since an increase in assessments beyond the allowable annual increase per zone is not proposed and thus not triggering Prop 218, the code only requires the notice to be published in a newspaper.

The annual update and the levy of assessments for Fiscal Year 2026/2027 for the Landscape Maintenance Assessment Districts Nos. 98-01, 98-02 (Zones 1, 2, 3 and 4) and 03-01 (Zones 1, 2 and 3), proposed by the resolutions will fund the following: maintenance and servicing of landscaping, trees, and other vegetation, and related or appurtenant facilities, including weeding, fertilizing, pruning, and controlling fungus, disease and insect infestation; operation of irrigation and drainage systems including the provision of water and power, and maintenance of sound walls.

The Engineer’s Report summarizes maintenance efforts and recommends increasing assessments for Fiscal Year 2026/2027 by 3% (4% maximum allowed) for Districts 98-01; 98-02 Zones 1, 2, 3 and 4; and 03-01 Zones 1, 2 and 3. The recommended increases are to maintain current levels of services, sustain existing reserves in each of the respected zones and ensure sufficient reserve for the two zones (98-02 Zone 4, and 03-01 Zone 3) prior to the City and/or Sunrise Recreation and Park District assuming maintenance responsibility of the Zones. The assessment district diagrams and assessment rolls for these assessment districts are contained in the Engineer’s Reports.

ITEM 15
Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 26/27 Date: July 8, 2026

Attachments

1. Resolution No. 2026-____: Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 2026/2027 Assessments for Landscape Maintenance Assessment District No. 98-01 (Stock Village Units Nos. 1 and 2).

2. Resolution No. 2026-____: Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 2026/2027 Assessments for Landscape Maintenance Assessment District No. 98-02 (Zone 1:

Sorenson Ranch, Zone 2: Autumnwood, Zone 3: Mariposa Creek and Zone 4: Wyatt Ranch).

3. Resolution No. 2026-____: Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 2026/2027 Assessments for Landscape Maintenance Assessment District No. 03-01 (Zone 1: Stock Ranch North, Zone 2: Stock Ranch South and Zone 3: Mitchell Farms).

4. Engineer’s Report
ITEM 15
RESOLUTION NO. 2026-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS

HEIGHTS, CALIFORNIA, TO CONFIRM THE DIAGRAM AND ASSESSMENT AND TO LEVY FISCAL YEAR 2026/2027 ASSESSMENTS FOR LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NO. 98-01 (STOCK VILLAGE UNITS NOS. 1 AND 2)

WHEREAS, on June 24, 2026, the City Council (Council) of the City of Citrus Heights (City) adopted its Resolution No. 2026- 44, initiating proceedings pursuant to the landscaping and Lighting Act of 1972, being California Streets and Highways Code Sections 22500 et seq . (Act), to levy and collect assessments for Fiscal Year 2026/2027 in the City of Citrus Heights Landscape Maintenance Assessment District No. 98-01 (Stock Village Units Nos. 1 and 2);

WHEREAS, as directed by this Council, the City Engineer has prepared and filed with the City Clerk a report for Fiscal Year 2026/2027 (Engineer’s Report) in accordance with the Act;

WHEREAS, on June 24, 2026, Council adopted its Resolution No. 2026-47, approving Engineer’s Report, and setting a public hearing date of July 8, 2026 at 6:00 p.m., at the Citrus Heights Council Chambers located at 6360 Fountain Square Drive, Citrus Heights, California 95621;

WHEREAS, a notice of the public hearing was published in the form, time and manner required by law; and

WHEREAS, at the public hearing, the Council duly heard all interested persons desiring to be heard.

NOW THEREFORE BE IT RESOLVED AND ORDERED, by the City Council of the City of Citrus Heights hereby declares that:

Section 1. Recitals. The foregoing recitals are true and correct and the Council so finds and determines.

Section 2. Approval of Engineer’s Report. This Council hereby approves the Engineer’s Report as now on file with the City Clerk.

Section 3. Improvements Ordered. This Council hereby orders the proposed improvements described in the Engineer’s Report to be made.

Section 4 . Special Benefit Finding . This Council hereby finds and determines that the assessment included in the Engineer’s Report assesses all of the subdivisions of land in the assessment district for the special benefits provided by the improvements in proportion to the special benefits to be received by such subdivision, respectively, from the improvements.

Section 5. Confirmation of Assessment Diagram. This Council hereby confirms the diagram and the assessment now on file with it.

Section 6. Directive to file Diagram and Assessment . This Council hereby directs the City Clerk to file a certified copy of the diagram and the assessment as confirmed with the Sacramento County Auditor.

ITEM 15

Section 7. Entry on the Roll. The Sacramento County Auditor is hereby requested to enter on the County Assessment Roll opposite each lot or parcel of land the amount assessed thereupon, as shown on the assessment filed by the City Clerk.

Section 8. Effective Date. This resolution shall take effect from and after the date of its passage.

The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED
by the City Council of the City of Citrus Heights, California, this 8th day of July 2026 by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

MariJane Lopez-Taff, Mayor
ATTEST:

_________________________________
Amy Van, City Clerk
ITEM 15
RESOLUTION NO. 2026-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS HEIGHTS,

CALIFORNIA, TO CONFIRM THE DIAGRAM AND ASSESSMENT AND TO LEVY FISCAL YEAR 2026/2027 ASSESSMENTS FOR LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NO. 98-02 (ZONE 1: SORENSON RANCH,
ZONE 2: AUTUMNWOOD, ZONE 3: MARIPOSA CREEK and ZONE 4: WYATT RANCH)

WHEREAS, on June 24, 2026, the City Council (Council) of the City of Citrus Heights (City) adopted its Resolution No. 2026-045, initiating proceedings pursuant to the Landscaping and Lighting Act of 1972, being California Streets and Highways Code Sections 22500 et seq . (Act), to levy and collect assessments for Fiscal Year 2026/2027 in the City of Citrus Heights Landscape Maintenance Assessment District No. 98 -02 (Zone 1: Sorenson Ranch, Zone 2: Autumnwood, Zone 3: Mariposa Creek and Zone 4: Wyatt Ranch);

WHEREAS, as directed by this Council, the City Engineer has prepared and filed with the City Clerk a report for Fiscal Year 2026/2027 (Engineer’s Report) in accordance with the Act;

WHEREAS, on June 24, 2026, the Council adopted its Resolution No. 2026-048 approving Engineer’s Report, and setting a public hearing date of July 8, 2026, at 6:00 p.m., at the Citrus Heights Council Chambers located at 6360 Fountain Square Drive, Citrus Heights, California 95621;

WHEREAS, a notice of the public hearing was published in the form, time and manner required by law; and

WHEREAS, at the public hearing, the Council duly heard all interested persons desiring to be heard.

NOW THEREFORE BE IT RESOLVED AND ORDERED, by the City Council of the City of Citrus Heights hereby declares that:

Section 1. Recitals. The foregoing recitals are true and correct and the Council so finds and determines.

Section 2. Approval of Engineer’s Report. This Council hereby approves the Engineer’s Report as now on file with the City Clerk.

Section 3. Improvements Ordered. This Council hereby orders the proposed improvements described in the Engineer’s Report to be made.

Section 4 . Special Benefit Finding . This Council hereby finds and determines that the assessment included in the Engineer’s Report assesses all of the subdivisions of land in the assessment district for the special benefits provided by the improvements in proportion to the special benefits to be received by such subdivision, respectively, from the improvements.

Section 5. Confirmation of Assessment Diagram. This Council hereby confirms the diagram and the assessment now on file with it.

Section 6. Directive to file Diagram and Assessment . This Council hereby directs the City Clerk to file a certified copy of the diagram and the assessment as confirmed with the Sacramento County Auditor.

ITEM 15

Section 7. Entry on the Roll. The Sacramento County Auditor is hereby requested to enter on the County Assessment Roll opposite each lot or parcel of land the amount assessed thereupon, as shown on the assessment filed by the City Clerk.

Section 8. Effective Date. This resolution shall take effect from and after the date of its passage.

The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 8th day of July 2026 by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

MariJane Lopez-Taff, Mayor

ATTEST:

_________________________________
Amy Van, City Clerk
ITEM 15
RESOLUTION NO. 2026-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS HEIGHTS,

CALIFORNIA, TO CONFIRM THE DIAGRAM AND ASSESSMENT AND TO LEVY FISCAL YEAR 2026/2027 ASSESSMENTS FOR LANDSCAPE
MAINTENANCE ASSESSMENT DISTRICT NO. 03-01
(ZONE 1: STOCK RANCH NORTH, ZONE 2: STOCK RANCH SOUTH
and ZONE 3: MITCHELL FARMS)

WHEREAS, on June 24, 2026, the City Council (Council) of the City of Citrus Heights (City) adopted its Resolution No. 2026-46, initiating proceedings pursuant to the Landscaping and Lighting Act of 1972, being California Streets and Highways Code Sections 22500 et seq . (Act), to levy and collect assessments for Fiscal Year 2026/2027 in the City of Citrus Heights Landscape Maintenance Assessment District No. 03-01 (Zone 1: Stock Ranch North, Zone 2: Stock Ranch South and Zone 3:

Mitchell Farms);

WHEREAS, as directed by this Council, the City Engineer has prepared and filed with the City Clerk a report for Fiscal Year 2026/2027 (Engineer’s Report) in accordance with the Act;

WHEREAS, on June 2 4, 2026 the Council adopted its Resolution No. 2026-49, approving Engineer’s Report, and setting a public hearing date of July 8, 2026 at 6:00 p.m., at the Citrus Heights Council Chambers located at 6360 Fountain Square Drive, Citrus Heights, California 95621;

WHEREAS, a notice of the public hearing was published in the form, time and manner required by law; and

WHEREAS, at the public hearing, the Council duly heard all interested persons desiring to be heard.

NOW THEREFORE BE IT RESOLVED AND ORDERED, by the City Council of the City of Citrus Heights hereby declares that:

Section 1. Recitals. The foregoing recitals are true and correct and the Council so finds and determines.

Section 2 . Recitals Approval of Engineer’s Report. This Council hereby approves the Engineer’s Report as now on file with the City Clerk.

Section 3. Improvements Ordered. This Council hereby orders the proposed improvements described in the Engineer’s Report to be made.

Section 4 . Special Benefit Finding . This Council hereby finds and determines that the assessment included in the Engineer’s Report assesses all of the subdivisions of land in the assessment district for the special benefits provided by the improvements in proportion to the special benefits to be received by such subdivision, respectively, from the improvements.

Section 5. Confirmation of Assessment Diagram. This Council hereby confirms the diagram and the assessment now on file with it.

ITEM 15

Section 6. Directive to file Diagram and Assessment . This Council hereby directs the City Clerk to file a certified copy of the diagram and the assessment as confirmed with the Sacramento County Auditor.

Section 7. Entry on the Roll. The Sacramento County Auditor is hereby requested to enter on the County Assessment Roll opposite each lot or parcel of land the amount assessed thereupon, as shown on the assessment filed by the City Clerk.

Section 8. Effective Date. This resolution shall take effect from and after the date of its passage.

The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 8th day of July, 2026 by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

MariJane Lopez-Taff, Mayor
ATTEST:

_________________________________
Amy Van, City Clerk

ITEM 15

CITY OF CITRUS HEIGHTS

SACRAMENTO COUNTY

CALIFORNIA
ENGINEER’S REPORT
for
Landscape Maintenance Districts
A
ssessment District Numbers: 98-01, 98-02 and 03-01
Annual Update for Fiscal Year 2026/2027
Pr
epared by:

L
eslie Blomquist
City Engineer
June 30, 2026
ITEM 15
1 CERTIFICATIONS

LANDSCAPE MAINTENANCE DISTRICT
ASSESSMENT DISTRICTS NUMBERS: 98-01, 98-02 and 03-01
(Pursuant to the Landscaping and Lighting Act of 1972)

Engineer’s Report for Fiscal Year 2026/2027

The undersigned respectfully submits the enclosed report as directed by the City Council.

DATED: June 30, 2026

CITY OF CITRUS HEIGHTS

By ______________________________
Leslie Blomquist, P.E.

CITY ENGINEER

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the ____________ day of _______________, 2026.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California

By ______________________________

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Citrus Heights, California, on the day of , 2026.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California

By ______________________________

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Sacramento on the ____________ day of __________________, 2026.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California

By ______________________________
ITEM 15
2 ENGINEER’S REPORT

LANDSCAPE MAINTENANCE DISTRICT
ASSESSMENT DISTRICT NO. 98-01, Stock Village Unit Nos. 1 & 2 ASSESSMENT DISTRICT NO. 98-02, Zone 1, Sorensen Ranch
ASSESSMENT DISTRICT NO. 98-02, Zone 2, Autumnwood
ASSESSMENT DISTRICT NO. 98-02, Zone 3, Mariposa Creek
ASSESSMENT DISTRICT NO. 98-02, Zone 4, Wyatt Ranch
ASSESSMENT DISTRICT NO. 03-01, Zone 1, Stock Ranch NORTH ASSESSMENT DISTRICT NO. 03-01, Zone 2, Stock Ranch SOUTH ASSESSMENT DISTRICT NO. 03-01, Zone 3, Mitchell Farms

LEVY of FISCAL YEAR 2025/2026 ASSESSMENTS

INTRODUCTION

The City of Citrus Heights has four (4) separate landscape maintenance assessment districts, which provide for maintenance of common areas within nine (9) distinct communities around the City.

This Engineer’s Report addresses three of the Districts, 98 -01, 98-02 (Zones 1, 2, 3 and 4), and 03-01 (Zones 1, 2 and 3 ). The general locations of these districts are shown on the maps on the following pages.

Assessment District 98-01, first created in 1998, is for the maintenance of certain areas within the subdivision called Stock Village Unit No. 1 and Unit No. 2. A Strip of land along the west edge of the subdivision and a strip of land along the east edge , adjacent to Stock Ranch Road are the areas to be maintained.

Assessment District 98-02 (Zone 1), first created in 1998, is for the maintenance of certain areas within and adjacent to the subdivisions called Sorensen Ranch Unit Nos. 1, 2, 3, and 4 development. All improvements are on public property. The improved parcels to be maintained are along the west side of Van Maren Lane (approximately 1500 feet); along the north side of Oak Lakes Lane (approximately 1300 feet); and shorter parcels along Campfire Way at Van Maren Lane (approximately 100 feet on the south side); Horseman Way at Van Maren Lane (approximately 100 feet on the north and south side); and the east side of Silversaddle Way at Oak Lake Lane (approximately 100 feet).

Assessment District 98-02 (Zone 2), first created in 2014, is for the maintenance of certain areas within and adjacent to the Autumnwood Subdivision development. All improvements are on public property. The improved parcels to be maintained are along the south side of Antelope Road (approximately 300 feet); along the east side of Live Oak Way (approximately 370 feet); and two (2) detention basins within the subdivision.

Assessment District 98-02 (Zone 3), first created in 2018, is for the maintenance of certain areas within and adjacent to the Mariposa Creek S ubdivision development. All improvements are on public property. The improved parcels to be maintained are along the north side of Antelope Road ITEM 15
3 (approximately 436 feet); along Cripple Creek (approximately 185 lineal feet) located on the east side of the development; a pedestrian pathway with landscaping (Lot C) within the subdivision.

Assessment District 98 -02, (Zone 4), provides for the maintenance of landscaping in certain dedicated public spaces within the Wyatt Ranch Subdivision. First annexed into Assessment District 98-02 by the City Council on November 14, 2019, the assessments for this 23 lot single - family parcel residential subdivision located on Lawrence Avenue on the west side of Sunrise Boulevard began in fiscal year 20 22/2023. C ompletion of construction of the subdivision and acceptance of the public improvements was expected in 2024/2025. While construction is still in progress, the City will continue to levy funds to ensure a well -established replacement fund prior to taking on the maintenance of this zone.

Assessment District 03-01 (Zones 1 & 2), first created in 2003, is for the maintenance of certain areas within the commercial and residential developments called Stock Ranch. Zone 1 (NORTH) consists of the landscaping along Auburn Boulevard between San Tomas Drive and Raintree Drive (north side of the street and within the medians) and the open space north of Arcade Creek. Zone 2 (SOUTH) consists of the open space on the south side of Arcade Creek and along the north side of Stock Ranch Road.

Assessment District 03-01 (Zone 3), first created in 2020, is for the maintenance of certain areas within and adjacent to the Mitchell Farms Subdivision development. All improvements are on public property. Zone 3 provides for the maintenance of a large open space area ( Lot A) along Arcade Creek located in the center of the development (soon to be dedicated to the Sunrise Recreation and Parks District upon completion) and the landscaping within roundabout and three approach islands on Arcadia Drive.

ITEM 15
4 ITEM 15
5 ITEM 15
6 ITEM 15
7 ASSESSMENT DISTRICT 98-01

GENERAL

Landscape Maintenance Assessment District (LMAD) 98-01, first created in 1998, is located along the west side of Stock Ranch Road north of the Stock Ranch Road / Fountain Square Drive intersection. This LMAD provides for the maintenance of certain areas in and adjacent to Units 1 & 2 of the Stock Village subdivision. There are 133 parcels within this district, whose boundaries are more particularly described on the Assessment Diagram contained in Figure 1.1.

Specific features maintained along the western boundary of the subdivision include, a large group of mature oak trees, the west surface of the sound wall along that edge (but not the structural aspects of the wall) and the tree well areas on the west side of the sound wall. Initially the LMAD was responsible for maintaining 42 large Live and Blue oaks, however, through storm damage , disease, and age; that number has been reduced to 16. The City is committed to ensuring the health and viability of the remaining trees as well as the safety of the nearby residents. Therefore, the trees are regularly inspected by an arborist who specializes in oak tree care and maintenance (i.e. removal, pruning and/or cabling) is performed as recommended.

On the eastern boundary of the development, the LMAD maintains landscaping and irrigation in two planter areas adjacent to Stock Ranch Road (Parcels A and B) and the surface and structural aspects of the sound wall along the residential parcels abutting the two planter areas. The City is committed to the appearance of the development through proper maintenance of the plantings as well as periodic replacement of the plant materials. Additionally, the City also focuses on immediate abatement of graffiti on walls and other public structures.

City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 1.2 describes the maintenance specifications for the district.

It is understood that should the assessment district be dissolved or not generate enough funds to provide the amount of maintenance described herein, the City may reduce the level of maintenance and reduce or discontinue the repair of the improvements on parcels A and B. Additionally, the City shall then have no obligation to maintain the oak trees and sound wall on the west side of the subdivision. The individual property owners could perform the work on the west edge of the subdivision. The individual property owners would not be a beneficiary of the access easement along the west edge of the subdivision.

ITEM 15
8 DISTRICT FINANCING/METHOD OF ASSESSMENT

As a condition of approval, the developer of the single family Stock Village Unit No. 1 and Unit No. 2 subdivision was required to establish a funding source to provide for ongoing maintenance to the re-vegetation planting and the sound walls and the frontage landscaping and irrigation. The funding for the District is from annual assessments levied on properties within the assessment boundary (Figure 1.1) pursuant to the Landscaping and Lighting Act of 1972. Because each of the single-family lots within the District was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all Assessment Diagram parcels located in the Assessment District that could qualify as a buildable single -family parcel per the current City of Citrus Heights Zoning Ordinances. The original annual assessment adopted for District 98 -01 upon formation in 1998 was $158.00 per parcel.

The formation of this district also included a cost-of-living adjustment provision. Should the cost of landscape maintenance activities and utilities rise, t his provision allows for the City of Citrus Heights to increase the annual assessment . Each annual increase, if any, that exceeds the amount assessed to the property owners for the prior years shall not exceed the cost -of-living increase based on the Bay Area Consumer Price Index for all urban consumers.

ANNUAL ASSESSMENT

Initially LMAD 98-01 was fully funded by its assessments and accumulated operating reserves in excess of those needed to address unforeseen tree and soundwall maintenance needs. As a result, in Fiscal Year 2004-2005 the annual assessment was reduced from $158 to $80. Over time this reduced assessment rate permi tted the District to gradually draw down the excessive operating reserve balance to an appropriate level. However, in recent years continued increases in the costs of regular maintenance activities and utilities have resulted in the reserves being depleted below the level needed to provide for unscheduled maintenance expenditures (i.e. wall repairs, oak tree trimming and electrical system repairs). As a result, in FY 2023/2024, the City of Citrus Heights, for the first time, utilized the cost-of-living increase provision and increased the annual assessment by 3%.

An adjustment in the annual assessment per parcel is proposed for Fiscal Year 2026/2027.

As shown in Figure 1.3. “Summary Analysis”, the Fiscal Year 2026/2027 annual assessments for District 98-01 are proposed to increase by 3% to approximately $91.80 per residential parcel, over the rates for FY 2025/202 6. These additional revenues are necessary to support the District ’s continued maintenance operations and preserve an appropriate operating reserve to address unforeseen maintenance and repair expenses.

The District’s Assessment Roll is shown in Figure 1.4.

ITEM 15
9 FIGURE 1.1

ITEM 15
10 FIGURE 1.2

ASSESSMENT DISTRICT NO. 98-01

MAINTENANCE SPECIFICATION

West edge of Subdivision

1) Maintain 16 Oak trees. Prune Oak trees once every 5 years or as recommended by an arborist. Supply material and apply insect and disease control chemicals to trees and shrubs. Irrigate Oak trees as necessary. Clean debris from around trees once per year.

Annual Oak tree inspection and associated report.

2) Maintain west sound wall. Clean all graffiti from west surface of wall once every three months, if required.

East edge of Subdivision

1) Maintain trees and other plantings along east frontage of the subdivision, a minimum of once every two weeks. Maintain irrigation system, weekly. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or inse cts. This item include s irrigation repair and replanting as needed.

2) Maintain east sound wall. Clean all graffiti from east surface of wall once every three months, if required.

ITEM 15
11 FIGURE 1.3

ASSESSMENT DISTRICT 98-01

28355289; County DL 0273

DESCRIPTION FY 25/26**
ACTUAL
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 89.14$ 91.80$
T
otal Number of Parcels 133 133
Total Special Assessments 11,286.38$ 12,209.40$ REVENUE:

Interest on Fund Balance 3,171.64$ -$
Special Assessments 11,680.63$ 12,209.40$
Total Revenues: 14,852.27$ 12,209.40$
EXPENDITURES:

Advertising -$ 620.00$
Materials and Supplies (bark) 3,668.89$ -$
Utilities - Gas & Electric 493.10$ 303.00$ Utilities - Water 2,097.01$ 2,026.00$
Professional Services -$ 500.00$
Contract - Landscape Maintenance Services 5,688.00$ 9,004.00$ Contract - Tree Maintenance Services 11,583.00$
Contract - Construction, Repairs & Extra Work 268.00$ -$ C
ost Allocation (Overhead) 3,252.74$ -$
Total Expenditures: 27,050.74$ 12,453.00$
(12,198.47)$ (243.60)$
Transfer to/from Operating Reserve 12,198.47$ 243.60$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 138,627.00$ 126,428.53$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance (12,198.47)$ (243.60)$ Ending Operating Reserve Balance (June 30th) 126,428.53$ 126,184.93$ **
$xx.xx
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projection for the 4th quarter.

Audited Fund Balance from previous Fiscal Year
ITEM 15
12 FIGURE 1.4

Assessment
Diagram #
Assessment
Amount
243 0570 001 0000 1 91.80$
243 0570 002 0000 2 91.80$
243 0570 003 0000 3 91.80$
243 0570 004 0000 4 91.80$
243 0570 005 0000 5 91.80$
243 0570 006 0000 6 91.80$
243 0570 007 0000 7 91.80$
243 0570 008 0000 8 91.80$
243 0570 009 0000 9 91.80$
243 0570 010 0000 10 91.80$
243 0570 011 0000 11 91.80$
243 0570 012 0000 12 91.80$
243 0570 013 0000 13 91.80$
243 0570 014 0000 14 91.80$
243 0570 015 0000 15 91.80$
243 0570 016 0000 16 91.80$
243 0570 017 0000 17 91.80$
243 0570 018 0000 18 91.80$
243 0570 019 0000 19 91.80$
243 0570 020 0000 20 91.80$
243 0570 021 0000 21 91.80$
243 0570 022 0000 22 91.80$
243 0570 023 0000 23 91.80$
243 0570 024 0000 24 91.80$
243 0570 025 0000 25 91.80$
243 0570 026 0000 26 91.80$
243 0570 027 0000 27 91.80$
243 0570 028 0000 28 91.80$
243 0570 029 0000 29 91.80$
243 0570 030 0000 30 91.80$
243 0570 031 0000 31 91.80$
243 0570 032 0000 32 91.80$
243 0570 033 0000 33 91.80$
243 0570 034 0000 34 91.80$
243 0570 035 0000 35 91.80$
243 0570 036 0000 36 91.80$
243 0570 037 0000 37 91.80$
243 0570 038 0000 38 91.80$
243 0570 039 0000 39 91.80$
243 0570 040 0000 40 91.80$
243 0570 041 0000 41 91.80$
243 0570 042 0000 42 91.80$
243 0570 043 0000 43 91.80$
243 0570 044 0000 44 91.80$
243 0570 045 0000 45 91.80$
243 0570 046 0000 46 91.80$
243 0570 047 0000 47 91.80$
243 0570 048 0000 48 91.80$
Subtotal = 4,406.40$
Tax Assessor's Number
ASSESSMENT DISTRICT 98-01 for STOCK VILLAGE UNITS NO. 1 AND NO. 2 ITEM 15
13 Assessment
Diagram #
Assessment
Amount
243 0570 049 0000 49 91.80$
243 0570 050 0000 50 91.80$
243 0570 051 0000 51 91.80$
243 0570 052 0000 52 91.80$
243 0570 053 0000 53 91.80$
243 0570 054 0000 54 91.80$
243 0570 055 0000 55 91.80$
243 0570 056 0000 56 91.80$
243 0570 057 0000 57 91.80$
243 0570 058 0000 58 91.80$
243 0570 059 0000 59 91.80$
243 0570 060 0000 60 91.80$
243 0570 061 0000 61 91.80$
243 0570 062 0000 62 91.80$
243 0570 063 0000 63 91.80$
243 0570 064 0000 64 91.80$
243 0570 065 0000 65 91.80$
243 0570 066 0000 66 91.80$
243 0570 067 0000 67 91.80$
243 0570 068 0000 68 91.80$
243 0570 069 0000 69 91.80$
243 0570 070 0000 70 91.80$
243 0570 071 0000 71 91.80$
243 0570 072 0000 72 91.80$
243 0570 073 0000 73 91.80$
243 0570 074 0000 74 91.80$
243 0570 075 0000 75 91.80$
243 0570 076 0000 76 91.80$
243 0570 077 0000 77 91.80$
243 0570 078 0000 78 91.80$
243 0570 079 0000 79 91.80$
243 0570 080 0000 80 91.80$
243 0580 001 0000 81 91.80$
243 0580 002 0000 82 91.80$
243 0580 003 0000 83 91.80$
243 0580 004 0000 84 91.80$
243 0580 005 0000 85 91.80$
243 0580 006 0000 86 91.80$
243 0580 007 0000 87 91.80$
243 0580 008 0000 88 91.80$
243 0580 009 0000 89 91.80$
243 0580 010 0000 90 91.80$
243 0580 011 0000 91 91.80$
243 0580 012 0000 92 91.80$
243 0580 013 0000 93 91.80$
243 0580 014 0000 94 91.80$
243 0580 015 0000 95 91.80$
243 0580 016 0000 96 91.80$
Subtotal = 4,406.40$
ASSESSMENT DISTRICT 98-01 for STOCK VILLAGE UNITS NO. 1 AND NO. 2 Tax Assessor's Number
ITEM 15
14 Assessment
Diagram #
Assessment
Amount
243 0580 017 0000 97 91.80$
243 0580 018 0000 98 91.80$
243 0580 019 0000 99 91.80$
243 0580 026 0000 105 91.80$
243 0580 027 0000 106 91.80$
243 0580 028 0000 107 91.80$
243 0580 029 0000 108 91.80$
243 0580 030 0000 109 91.80$
243 0580 031 0000 110 91.80$
243 0580 032 0000 111 91.80$
243 0580 033 0000 112 91.80$
243 0580 034 0000 113 91.80$
243 0580 035 0000 114 91.80$
243 0580 036 0000 115 91.80$
243 0580 037 0000 116 91.80$
243 0580 038 0000 117 91.80$
243 0580 039 0000 118 91.80$
243 0580 040 0000 119 91.80$
243 0580 041 0000 120 91.80$
243 0580 042 0000 121 91.80$
243 0580 043 0000 122 91.80$
243 0580 044 0000 123 91.80$
243 0580 045 0000 124 91.80$
243 0580 046 0000 125 91.80$
243 0580 047 0000 126 91.80$
243 0580 048 0000 127 91.80$
243 0580 049 0000 128 91.80$
243 0580 050 0000 129 91.80$
243 0580 051 0000 130 91.80$
243 0580 052 0000 131 91.80$
243 0580 053 0000 132 91.80$
243 0580 054 0000 133 91.80$
243 0580 056 0000 100 91.80$
243 0580 057 0000 101 91.80$
243 0580 058 0000 102 91.80$
243 0580 059 0000 103 91.80$
243 0580 060 0000 104 91.80$
Subtotal = 3,396.60$
12,209.40$ 133 Parcels; Total 98-01 Assessments is
ASSESSMENT DISTRICT 98-01 for STOCK VILLAGE UNITS NO. 1 AND NO. 2 Tax Assessor's Number
ITEM 15
15 ASSESSMENT DISTRICT 98-02 – Zone 1 (Sorensen Ranch)

GENERAL

Landscape Maintenance Assessment District (LMAD) 98 -02, Zone 1 ( Sorensen Ranch) , first created in 1998, is located west of Van Maren Lane and north of Oak Lakes Lane. This LMAD provides for the maintenance of certain areas within and adjacent to Unit Nos. 1, 2, 3, and 4 of the Sorensen Ranch development. There are 222 parcels in this district, whose boundaries are more particularly described on the Assessment Diagram contained in Figure 2.1.

All improvements are on public property. The improved parcels to be maintained are along the west side of Van Maren Lane (approximately 1500 feet); along the north side of Oak Lakes Lane (approximately 1300 feet); and shorter parcels along Campfire Way at Van Maren Lane (approximately 100 feet on the south side); Horseman Way at Van Maren Lane (approximately 100 feet on the north and south side); and the east side of Silversaddle Way at Oak Lakes Lane (approximately 100 feet).

The improvements to be maintained include 81 Oak trees and various conifer trees and accent trees. Shrubs, groundcover, lawn planting, irrigation, sound walls, sign walls with lighting, planters and mow strips are also included. The City is committed to the appearance of the development through proper maintenance of the plantings as well as periodic replacement of the plant materials.

Additionally, the City also focuses on immediate abatement of graffiti on walls and other public structures.

The City performs/manages the maintenance for the LMAD using its own forces o r those of contract providers. Figure 2.2 describes the maintenance specifications for the district.

DISTRICT FINANCING/METHOD OF ASSESSMENT

As a condition of approval, the developer of the single- family Sorensen Ranch Unit Nos. 1, 2, 3, and 4 subdivisions was required to establish a funding source to provide for ongoing maintenance of the re -vegetation planting and the sound walls and the frontage landscaping and irrigation.

Funding for the LMAD 98-02, Zone 1 is from annual assessments levied on properties within the assessment boundary (Figure 2.1) pursuant to the Landscaping and Lighting Act of 1972. Because each of the single -family lots within the District was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all Assessment Diagram parcels located in the Assessment District that could qualify as a buildable single -family parcel per the current City of Citrus Heights Zoning Ordinances. The original annual assessment adopted for District 98-02, Zone 1 upon formation in 1998 was $200.00 per parcel.

The formation of this district also included a cost-of-living adjustment provision. Should the cost of landscape maintenance activities and utilities rise, this provision allows for the City of Citrus Heights to increase the annual assessment . Each annual increase, if any, that exceeds the amount assessed to the property owners for the prior years shall not exceed the cost -of-living increase based on the Bay Area Consumer Price Index for all urban consumers.

ITEM 15
16 ANNUAL ASSESSMENT

Initially LMAD 98-02, Zone 1, was fully funded by its assessments and accumulated operating reserves in excess of those needed to address unforeseen maintenance/repair needs. As a result, in Fiscal Year 200 3-2004 the annual assessment was reduced from $ 200 to $100. Over time this reduced assessment rate permi tted the District to gradually draw down the excessive operating reserve balance to an appropriate level. However, in recent years continued increases in the costs of regular maintenance activities and utilities have resulted in the reserves being depleted below the level needed to provide for unscheduled maintenance expenditures (i.e. soundwall repairs, oak tree trimming and irrigation/electrical system repairs). As a result, in FY 2023/2024, the City of Citrus Heights, for the first time, utilized the cost-of-living increase provision and increased the annual assessment by 3%.

An adjustment in the annual assessment per parcel is proposed for Fiscal Year 2026/2027.

As shown in Figure 2.3. “Summary Analysis”, the Fiscal Year 2026/2027 annual assessments for District 98-02, Zone 1, are proposed to increase by 3% over the rates for FY 202 5/2026, to approximately $114.78 per residential parcel. These additional revenues are necessary to support the District’s continued maintenance operations and preserve an appropriate operating reserve to address unforeseen maintenance and repair expenses.

BOUNDARY DESCRIPTION OF AREA TO BE MAINTAINED

All that real property situated in the City of Citrus Heights, County of Sacramento, State of California, which is further described as follows:

Parcel 1, Parcel 2, and Parcel 3 as shown on that certain parcel map entitled “A Portion of the Southwest One -Quarter of Section 27, Township 10 North, Range 6 East, M.D.M.”, filed for record in the office of the Recorder of Sacramento County, on May 28, 1998, in Book 151 of Parcel Maps, at Page 3, and more particularly described on the Assessment Diagram contained in Figure 2.1.

The District’s Assessment Roll is contained in Figure 2.4.

ITEM 15
17 FIGURE 2.1
ITEM 15
18 FIGURE 2.2

ASSESSMENT DISTRICT NO. 98-02
Zone 1 (Sorensen Ranch)

MAINTENANCE SPECIFICATION

East and South edge of Subdivision

1) Maintain 81 Oak (mitigation requirement), and various conifer and accent trees. Prune Oak trees once every 5 years. Supply material and apply insect and disease control chemicals to trees and shrubs. Annual Oak tree inspection and associated report.

2) Maintain sound wall. Clean all graffiti from street side of wall as needed. Perform structural repairs/replacement as needed.

3) Maintain trees, turf and other plantings along frontage of the subdivision, a minimum of once every two weeks. Maintain irrigation system, weekly. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects. This item include s irrigation repair and replanting as needed.

ITEM 15
19 FIGURE 2.3

ASSESSMENT DISTRICT 98-02 ZONE 1

28455289; County DL 0275
FY 25/26**
ACTUAL
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 111.44$ 114.78$
Total Number of Parcels 222 222
Total Special Assessments 24,739.68$ 25,481.16$

REVENUE
Interest on Fund Balance 1,148.87$ -$
Special Assessments 24,328.39$ 25,481.16$
Total Sources of Funds: 25,477.26$ 25,481.16$

EXPENDITURES
Advertising & Mail -$ 425.00$
Utilities 11,092.91$ 11,200.00$
Professional Services -$
Contract - Landscape Maintenance 6,288.00$ 7,500.00$ Contract - Construction, Repairs & Extra Work 615.50$ 2,500.00$ Contract - Tree Maintenance Services -$
Contract - Materials & Supplies -$ -$ Cost Allocation (Overhead) 9,913.75$ -$
Total Expenditures: 27,910.16$ 21,625.00$
(2,432.90)$ 3,856.16$
Transfer to/from Operating Reserve 2,432.90$ (3,856.16)$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 57,795.00$ 55,362.10$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance (2,432.90)$ 3,856.16$ Ending Operating Reserve Balance (June 30th) 55,362.10$ 59,218.26$ **
$xx.xx Audited Fund Balance from previous Fiscal Year

DESCRIPTION
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projection for the 4th quarter.

ITEM 15
20 Figure 2.4
ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 1

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
211 0830 001 0000 11 114.78$ 211 0830 038 0000 110 114.78$ 211 0830 002 0000 12 114.78$ 211 0830 039 0000 111 114.78$ 211 0830 003 0000 13 114.78$ 211 0830 040 0000 149 114.78$ 211 0830 004 0000 14 114.78$ 211 0830 041 0000 150 114.78$ 211 0830 005 0000 15 114.78$ 211 0830 042 0000 151 114.78$ 211 0830 006 0000 16 114.78$ 211 0830 043 0000 152 114.78$ 211 0830 007 0000 17 114.78$ 211 0830 044 0000 153 114.78$ 211 0830 008 0000 18 114.78$ 211 0830 045 0000 154 114.78$ 211 0830 009 0000 19 114.78$ 211 0830 046 0000 155 114.78$ 211 0830 010 0000 20 114.78$ 211 0830 047 0000 156 114.78$ 211 0830 011 0000 21 114.78$ 211 0830 048 0000 157 114.78$ 211 0830 012 0000 22 114.78$ 211 0830 049 0000 158 114.78$ 211 0830 013 0000 23 114.78$ 211 0830 050 0000 159 114.78$ 211 0830 014 0000 86 114.78$ 211 0830 051 0000 160 114.78$ 211 0830 015 0000 87 114.78$ 211 0830 052 0000 161 114.78$ 211 0830 016 0000 88 114.78$ 211 0830 053 0000 162 114.78$ 211 0830 017 0000 89 114.78$ 211 0830 054 0000 163 114.78$ 211 0830 018 0000 90 114.78$ 211 0830 055 0000 164 114.78$ 211 0830 019 0000 91 114.78$ 211 0830 056 0000 2 114.78$ 211 0830 020 0000 92 114.78$ 211 0830 057 0000 3 114.78$ 211 0830 021 0000 93 114.78$ 211 0830 058 0000 4 114.78$ 211 0830 022 0000 94 114.78$ 211 0830 059 0000 5 114.78$ 211 0830 023 0000 95 114.78$ 211 0830 060 0000 6 114.78$ 211 0830 024 0000 96 114.78$ 211 0830 061 0000 7 114.78$ 211 0830 025 0000 97 114.78$ 211 0830 062 0000 8 114.78$ 211 0830 026 0000 98 114.78$ 211 0830 063 0000 9 114.78$ 211 0830 027 0000 99 114.78$ 211 0830 064 0000 10 114.78$ 211 0830 028 0000 100 114.78$ Su
btotal = 3,099.06$
211 0830 029 0000 101 114.78$
211 0830 030 0000 102 114.78$
211 0830 031 0000 103 114.78$
211 0830 032 0000 104 114.78$
211 0830 033 0000 105 114.78$
211 0830 034 0000 106 114.78$
211 0830 035 0000 107 114.78$
211 0830 036 0000 108 114.78$
211 0830 037 0000 109 114.78$
Subtotal = 4,246.86$
Tax Assessor's NumberTax Assessor's Number
ITEM 15
21 ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 2

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
211 0830 067 0000 24 114.78$ 211 0830 105 0000 113 114.78$ 211 0830 068 0000 25 114.78$ 211 0830 106 0000 114 114.78$ 211 0830 069 0000 26 114.78$ 211 0830 107 0000 115 114.78$ 211 0830 070 0000 27 114.78$ 211 0830 108 0000 116 114.78$ 211 0830 071 0000 28 114.78$ 211 0830 109 0000 117 114.78$ 211 0830 072 0000 29 114.78$ 211 0830 110 0000 118 114.78$ 211 0830 073 0000 30 114.78$ 211 0830 111 0000 119 114.78$ 211 0830 074 0000 31 114.78$ 211 0830 112 0000 120 114.78$ 211 0830 075 0000 32 114.78$ 211 0830 113 0000 122 114.78$ 211 0830 076 0000 33 114.78$ 211 0830 114 0000 123 114.78$ 211 0830 077 0000 34 114.78$ 211 0830 115 0000 145 114.78$ 211 0830 078 0000 35 114.78$ 211 0830 116 0000 181 114.78$ 211 0830 079 0000 36 114.78$ 211 0830 117 0000 180 114.78$ 211 0830 080 0000 37 114.78$ 211 0830 118 0000 148 114.78$ 211 0830 081 0000 38 114.78$ 211 0830 119 0000 147 114.78$ 211 0830 082 0000 39 114.78$ 211 0830 120 0000 146 114.78$ 211 0830 083 0000 40 114.78$ Subtotal = 1,836.48$ 211 0830 084 0000 41 114.78$
211 0830 085 0000 42 114.78$
211 0830 086 0000 43 114.78$
211 0830 087 0000 44 114.78$
211 0830 088 0000 45 114.78$
211 0830 089 0000 71 114.78$
211 0830 090 0000 72 114.78$
211 0830 091 0000 73 114.78$
211 0830 092 0000 74 114.78$
211 0830 093 0000 75 114.78$
211 0830 094 0000 76 114.78$
211 0830 095 0000 77 114.78$
211 0830 096 0000 78 114.78$
211 0830 097 0000 79 114.78$
211 0830 098 0000 80 114.78$
211 0830 099 0000 81 114.78$
211 0830 100 0000 82 114.78$
211 0830 101 0000 83 114.78$
211 0830 102 0000 84 114.78$
211 0830 103 0000 85 114.78$
211 0830 104 0000 112 114.78$
ASSESSMENT DISTRICT 98-02 ZONE 1 for SORENSON RANCH
UNITS NO. 1, 2, 3 and 4
Tax Assessor's Number
ASSESSMENT DISTRICT 98-02 ZONE 1 for SORENSON RANCH
UNITS NO. 1, 2, 3 and 4
Tax Assessor's Number
ITEM 15
22 ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 3

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
211 0840 048 0000 221 114.78$ 211 0840 084 0000 63 114.78$ 211 0840 049 0000 222 114.78$ 211 0840 085 0000 64 114.78$ 211 0840 050 0000 193 114.78$ 211 0840 086 0000 65 114.78$ 211 0840 051 0000 194 114.78$ 211 0840 087 0000 66 114.78$ 211 0840 052 0000 187 114.78$ 211 0840 088 0000 67 114.78$ 211 0840 053 0000 188 114.78$ 211 0840 089 0000 68 114.78$ 211 0840 054 0000 189 114.78$ 211 0840 090 0000 69 114.78$ 211 0840 055 0000 190 114.78$ 211 0840 091 0000 70 114.78$ 211 0840 056 0000 191 114.78$ 211 0840 092 0000 46 114.78$ 211 0840 057 0000 192 114.78$ 211 0840 093 0000 47 114.78$ 211 0840 058 0000 133 114.78$ 211 0840 094 0000 48 114.78$ 211 0840 059 0000 134 114.78$ 211 0840 095 0000 49 114.78$ 211 0840 060 0000 135 114.78$ 211 0840 096 0000 50 114.78$ 211 0840 061 0000 136 114.78$ 211 0840 097 0000 51 114.78$ 211 0840 062 0000 137 114.78$ 211 0840 098 0000 52 114.78$ 211 0840 063 0000 138 114.78$ 211 0840 099 0000 53 114.78$ 211 0840 064 0000 139 114.78$ 211 0840 100 0000 54 114.78$ 211 0840 065 0000 140 114.78$ 211 0840 101 0000 55 114.78$ 211 0840 066 0000 141 114.78$ 211 0840 102 0000 56 114.78$ 211 0840 067 0000 142 114.78$ 211 0840 103 0000 57 114.78$ 211 0840 068 0000 143 114.78$ 211 0840 104 0000 58 114.78$ 211 0840 069 0000 144 114.78$ Su
btotal = 2,410.38$
211 0840 070 0000 123 114.78$
211 0840 071 0000 124 114.78$
211 0840 072 0000 125 114.78$
211 0840 073 0000 126 114.78$
211 0840 074 0000 127 114.78$
211 0840 075 0000 128 114.78$
211 0840 076 0000 129 114.78$
211 0840 077 0000 130 114.78$
211 0840 078 0000 131 114.78$
211 0840 079 0000 132 114.78$
211 0840 080 0000 59 114.78$
211 0840 081 0000 60 114.78$
211 0840 082 0000 61 114.78$
211 0840 083 0000 62 114.78$
Su
btotal = 4,132.08$
Tax Assessor's NumberTax Assessor's Number
ITEM 15
23 ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 4

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
211 0840 001 0000 165 114.78$ 211 0840 027 0000 201 114.78$ 211 0840 002 0000 166 114.78$ 211 0840 028 0000 202 114.78$ 211 0840 003 0000 167 114.78$ 211 0840 029 0000 203 114.78$ 211 0840 004 0000 168 114.78$ 211 0840 030 0000 204 114.78$ 211 0840 005 0000 169 114.78$ 211 0840 031 0000 205 114.78$ 211 0840 006 0000 170 114.78$ 211 0840 032 0000 206 114.78$ 211 0840 007 0000 171 114.78$ 211 0840 033 0000 207 114.78$ 211 0840 008 0000 172 114.78$ 211 0840 034 0000 208 114.78$ 211 0840 009 0000 173 114.78$ 211 0840 035 0000 209 114.78$ 211 0840 010 0000 174 114.78$ 211 0840 036 0000 210 114.78$ 211 0840 011 0000 175 114.78$ 211 0840 037 0000 211 114.78$ 211 0840 012 0000 176 114.78$ 211 0840 038 0000 212 114.78$ 211 0840 013 0000 177 114.78$ 211 0840 039 0000 213 114.78$ 211 0840 014 0000 178 114.78$ 211 0840 040 0000 214 114.78$ 211 0840 015 0000 179 114.78$ 211 0840 041 0000 215 114.78$ 211 0840 016 0000 182 114.78$ 211 0840 042 0000 216 114.78$ 211 0840 017 0000 183 114.78$ 211 0840 043 0000 217 114.78$ 211 0840 018 0000 184 114.78$ 211 0840 044 0000 218 114.78$ 211 0840 019 0000 185 114.78$ 211 0840 045 0000 219 114.78$ 211 0840 020 0000 186 114.78$ 211 0840 046 0000 220 114.78$ 211 0840 021 0000 195 114.78$ 211 0840 047 0000 1 114.78$ 211 0840 022 0000 196 114.78$ Subtotal = 2,410.38$ 211 0840 023 0000 197 114.78$
211 0840 024 0000 198 114.78$
211 0840 025 0000 199 114.78$
211 0840 026 0000 200 114.78$
Subtotal = 2,984.28$
25,481.16$ 222 Parcels; Total 98-02 Zone 1 Assessments is Tax Assessor's NumberTax Assessor's Number
ITEM 15
24 ASSESSMENT DISTRICT 98-02 – Zone 2 (Autumnwood Subdivision)

GENERAL

Landscape Maintenance Assessment District (LMAD) 98-02, Zone 2 (Autumnwood Subdivision), first created in 2014, is located south side of Antelope Road and west of Amsterdam Avenue. This LMAD provides for the maintenance of certain areas within and adjacent to the Aut umnwood subdivision development. All improvements are on public property. There are 46 residential parcels in this district, whose boundaries are more particularly described in the Assessment Diagram contained in Figure 3.1.

Zone 2 consists of forty-six (46) residential lots and seven (7) lots used for landscaping, pedestrian pathways, and drainage detention basins.

Development of the property was conditioned upon establishing a funding source to provide for ongoing maintenance of landscaping, open space, pedestrian/bike trails, masonry walls, drainage detention basins and related appurtenances.

The facilities in Zone 2 include landscaping south of Antelope Road (Lots E and along the frontage of 7106 Antelope Road) and also within the subdivision (Lots A, B, C, D, F, and H). On -going maintenance of the landscaped areas require routine care of trees, shrubs, and groundcover, including weed control, fertilization, mulch replacement, and litter removal. The pedestrian pathways require routine maintenance, including surface and structural maintenance , and graffiti abatement.

The facilities in Zone 2 also include masonry walls on the North and East sides of the subdivision located within Lots A, B, C, E, and the frontage along 7106 Antelope Road. The walls require routine maintenance, including surface and structural maintenance, and graffiti abatement.

The walls and landscaping within the City’s Right -of-Way along the frontage of 7106 Antelope Road (APN: 204-0193- 027-0000) as dedicated by separate instrument (County of Sacramento Book 20140715, Page 0721) is also included as areas to be maintained in LMAD 98-02, Zone 2.

The facilities in Zone 2 also include a drainage detention basin located in the northwest corner of the property in Lot D and a drainage detention basin located in the southeast corner of the property in Lot F. The drainage detention basins and appurtenances require routine maintenance including surface and structural maintenance, graffiti abatement, landscape maintenance, and litter removal.

Additionally, the facilities in Zone 2 include a pedestrian trail for circulation (Lots D, F, and H) .

The trail will require routine maintenance and replacement.

Figure 3.2 contains a detailed listing of items to be maintained and/or r eplacement of each of the items. City performs/manages the maintenance for the LMAD using its own forces o r those of contract providers.

ITEM 15
25 DISTRICT FINANCING/METHOD OF ASSESSMENT

As a condition of approval, the developer of the single family Autumnwood subdivision was required to establish a funding source to provide for ongoing maintenance of the landscaping, irrigation, detention basins, pedestrian pathways, and masonry walls located within Lots A, B, C, E, and the frontage along 7106 Antelope Road. Funding for the LMAD 98- 02, Zone 2 is from annual assessments levied on properties within the assessment boundary (Figure 3.1) pursuant to the Landscaping and Lighting Act of 1972. Because each of the single -family lots within the District was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all Assessment Diagram parcels located in the Assessment District that could qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances. The original annual assessment adopted for District 98-02, Zone 2 upon formation in 2014 was $354.09 per parcel.

The formation of this district also included a cost-of-living adjustment provision. Should the cost of landscape maintenance activities and utilities rise, this provision allows for the City of Citrus Heights to increase the annual assessment. Each annual increase, if any, shall not exceed a maximum of four percent 4%.

ANNUAL ASSESSMENT

In recent years continued increases in the costs of regular maintenance activities and utilities have resulted in LMAD 98- 02, Zone 2’s operating reserves being depleted below the level needed to provide for unscheduled maintenance expenditures (i.e. soundwall repairs, oak tree trimming and irrigation/electrical system repairs). As a result, in FY 2023/2024, the City of Citrus Heights, for the first time, utilized the cost-of-living increase provision and increased the annual assessment by 3%.

An adjustment in the annual assessment per parcel is proposed for Fiscal Year 2026/2027.

As shown in Figure 3.3. “Summary Analysis”, the Fiscal Year 2026/2027 annual assessments for District 98-02, Zone 2, are proposed to again increase by 3% (less than the maximum allowable 4%) over the rates for FY 2025/2026, to approximately $ 406.44 per residential parcel . These additional revenues are necessary to support the District’s continued maintenance operations and preserve an appropriate operating reserve to address unforeseen maintenance and repair expenses.

The district’s Assessment Roll is contained in Figure 3.4.

BOUNDARY DESCRIPTION OF AREA TO BE MAINTAINED

All that real property situated in the City of Citrus Heights, County of Sacramento, State of California, which is further described as follows:

Lots A, B, C, D, E, F, and H of the Autumnwood Subdivision and also including the frontage along 7106 Antelope Road; more particularly described on the Assessment Diagram contained in Figure

3.1. ITEM 15
26 FIGURE 3.1

ITEM 15
27 FIGURE 3.2

ASSESSMENT DISTRICT NO. 98-02
Zone 2 (Autumnwood Subdivision)

MAINTENANCE SPECIFICATION

1) Maintain trees and other plantings along frontage of the subdivision along Antelope Road (Lot E) and Live Oak Way (Lots A-C) a minimum of once every two weeks. Maintain irrigation system, weekly. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects. This item includes irrigation repair, landscaping materials (wood chips, chemicals, etc.), and replanting as needed.

2) Maintain trees and other plantings within the detention basins (Lots D and F)

3) Maintain masonry walls (Lots A-F). Clean all graffiti from street side of wall as needed.

Perform structural repairs/replacement as needed.

4) Maintain pedestrian pathways (Lots D, F, and H). Clean all graffiti as needed. Perform structural repairs/replacement as needed.

ITEM 15
28 FIGURE 3.3

ASSESSMENT DISTRICT 98-02 ZONE 2

28555289; County DL 0268

FY 25/26**
ACTUAL
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 394.62$ 406.44$
Total Number of Parcels 46 46
Total Special Assessments 18,152.52$ 18,696.24$ REVENUE:

Interest on Fund Balance 1,090.67$ -$
Special Assessments 18,086.48$ 18,696.24$
Total Revenue: 19,177.15$ 18,696.24$
EXPENDITURES:

Advertising & Mail -$ 425.00$
Utilities 2,369.01$ 3,600.00$
Professional Services -$ -$
Contract - Landscape Maintenance 6,888.00$ 7,400.00$ Contract - Construction, Repairs & Extra Work -$ -$ Contract - Materials & Supplies -$ -$ Cost Allocation (Overhead) 3,437.11$ -$
Total Expenditures: 12,694.12$ 11,425.00$
6,483.03$ 7,271.24$
Transfer to/from Operating Reserve (6,483.03)$ (7,271.24)$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 44,321.00$ 50,804.03$ Operating Reserve Set-a-side -$ -$ Transfer from (to) Annual Operating Balance 6,483.03$ 7,271.24$ Ending Operating Reserve Balance (June 30th) 50,804.03$ 58,075.27$ **
$xx.xx

DESCRIPTION
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projection for the 4th quarter.

Audited Fund Balance from previous Fiscal Year
ITEM 15
29 FIGURE 3.4
ASSESSMENT DISTRICT 98-02 ZONE 2
for AUTUMNWOOD

Tax Assessor's Number
Assessment Diagram
#
Assessment
Amount Tax Assessor's Number Assessment Diagram #
Assessment
Amount
204 0740 001 0000 1 406.44$ 204 0740 029 0000 29 406. 44$ 204 0740 002 0000 2 406.44$ 204 0740 030 0000 30 406. 44$ 204 0740 003 0000 3 406.44$ 204 0740 031 0000 31 406. 44$ 204 0740 004 0000 4 406.44$ 204 0740 032 0000 32 406. 44$ 204 0740 005 0000 5 406.44$ 204 0740 033 0000 33 406.44$ 204 0740 006 0000 6 406.44$ 204 0740 034 0000 34 406. 44$ 204 0740 007 0000 7 406.44$ 204 0740 035 0000 35 406. 44$ 204 0740 008 0000 8 406.44$ 204 0740 036 0000 36 406. 44$ 204 0740 009 0000 9 406.44$ 204 0740 037 0000 37 406. 44$ 204 0740 010 0000 10 406.44$ 204 0740 038 0000 38 406. 44$ 204 0740 011 0000 11 406.44$ 204 0740 039 0000 39 406. 44$ 204 0740 012 0000 12 406.44$ 204 0740 040 0000 40 406. 44$ 204 0740 013 0000 13 406.44$ 204 0740 041 0000 41 406. 44$ 204 0740 014 0000 14 406.44$ 204 0740 042 0000 42 406. 44$ 204 0740 015 0000 15 406.44$ 204 0740 043 0000 43 406. 44$ 204 0740 016 0000 16 406.44$ 204 0740 044 0000 44 406. 44$ 204 0740 017 0000 17 406.44$ 204 0740 045 0000 45 406. 44$ 204 0740 018 0000 18 406.44$ 204 0740 046 0000 46 406. 44$ 204 0740 019 0000 19 406.44$ S ubtotal = 7,315.92$ 204 0740 020 0000 20 406.44$
204 0740 021 0000 21 406.44$
204 0740 022 0000 22 406.44$ 46 Parcels; Total 98-02 Zone 2 Assessments = 18,696.24$ 204 0740 023 0000 23 406.44$
204 0740 024 0000 24 406.44$
204 0740 025 0000 25 406.44$
204 0740 026 0000 26 406.44$
204 0740 027 0000 27 406.44$
204 0740 028 0000 28 406.44$
Subtotal = 11,380.32$
ITEM 15
30 ASSESSMENT DISTRICT 98-02 – Zone 3 (Mariposa Creek Subdivision)

GENERAL

Landscape Maintenance Assessment District (LMAD) 98 -02, Zone 3 (Mariposa Creek Subdivision), first created in 2018, is located north side of Antelope Road at Turner Court. This LMAD provides for the maintenance of certain areas within and adjacent to the Mariposa Creek Subdivision development. All improvements are on public property. There are 15 residential parcels in this district, whose boundaries are more particularly described on the Assessment Diagram contained in Figure 4.1.

Zone 3 consists of fifteen (15) residential parcels and three (3) lots used for landscaping, pedestrian pathways, and creek open space.

Development of the property was conditioned upon establishing a funding source to provide for ongoing maintenance of landscaping, open space, pedestrian/bike pathways, masonry walls, and related appurtenances.

The facilities in Zone 3 include landscaping north of Antelope Road (Lots A and B) and also within the subdivision (Lot C). On -going maintenance of the landscaped areas require routine care of trees, shrubs, and groundcover, including weed control, fertilization, mulch replacement, litter removal, irrigation systems and pathway lighting. The pedestrian pathways require routine maintenance, including surface and structural maintenance, maintenance and repairs of pathway lighting and graffiti abatement.

The facilities in Zone 3 also include masonry walls on the north side of Antelope Road (within Lots A & B of the subdivision) The walls require routine maintenance, including surface and structural maintenance, and graffiti abatement.

The facilities in Zone 3 also include a pedestrian pathway, street paving, storm drain system and retaining walls located in the northwest corner of the development in Lot C. The walls, pedestrian pathways, and various appurtenances require routine maintenance including surface and structural maintenance, graffiti abatement, landscape maintenance, litter removal, and electrical & irrigation repairs.

The facilities in Zone 3 also include a drainage system along the north pr operty line of the subdivision and creek open space along the east side of the development (Lot B). The drainage system & creek open space appurtenances require routine maintenance including structural maintenance, keeping the creek & floodplain area clear of debris and paving maintenance.

Figure 4.2 contains a detailed listing of items to be maintained and/or replacement of each of the items. City performs/manages the maintenance for the LMAD using its own forces o r those of contract providers.

ITEM 15
31 DISTRICT FINANCING/METHOD OF ASSESSMENT

As a condition of approval, the developer of the single family Mariposa Creek Subdivision was required to establish a funding source to provide for ongoing maintenance of the landscaping, irrigation, storm drain system, creek open space, pedestrian pathways, and masonry walls located within Lots A, B, and C. Funding for LMAD 98-02, Zone 3 will be from annual assessments levied on residential parcels within the zone’s assessment boundary ( Figure 4.1), pursuant to the Landscaping and Lighting Act of 1972. Because each of the single-family lots within the zone was created as a result of compliance with this condition, each lot benefits in the same proportion.

Therefore, the assessment costs are allocated on a per parcel basis for all assessment diagram parcels located in the Assessment District that qualified as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances. The original annual assessment adopted for District 98-02, Zone 3 upon formation in 2018 was $753.33 per parcel.

The formation of this district also included a cost of living adjustment provision. Should the cost of landscape maintenance activities and utilities rise, this provision allows for the City of Citrus Heights to increase the annual assessment. Each annual increase, if any, shall not exceed a maximum of four percent 4%.

ANNUAL ASSESSMENT

In recent years continued increases in the costs of regular maintenance activities and utilities have resulted in LMAD 98- 02 Zone 3’s operating reserves being depleted below the level needed to provide for unscheduled maintenance expenditures (i.e. soundwall repairs and irrigation/electrical system repairs). As a result, in FY 2022/2023, the City of Citrus Heights, for the first time, utilized the cost-of-living increase provision and increased the annual assessment by 3%.

An adjustment in the annual assessment per parcel is proposed for Fiscal Year 2026/2027.

As shown in Figure 4.3. “Summary Analysis”, the Fiscal Year 2026/2027 annual assessments for District 98-02, Zone 3, are proposed to increase by 3% (less than the maximum allowable 4%) over the rates for FY 2025/2026, to approximately $864.78 per residential parcel. These additional revenues are necessary to support the district’s continued maintenance operations and preserve an appropriate operating reserve to address unforeseen maintenance and repair expenses.

The district’s Assessment Roll is contained in Figure 4.4.

BOUNDARY DESCRIPTION OF AREA TO BE MAINTAINED

All that real property situated in the City of Citrus Heights, County of Sacramento, State of California, which is further described as follows:

Lots A, B and C of the Mariposa Creek S ubdivision; more particularly described on the Assessment Diagram contained in Figure 4.1.

ITEM 15
32 FIGURE 4.1

ITEM 15
33 FIGURE 4.2

ASSESSMENT DISTRICT NO. 98-02
Zone 3 (Mariposa Creek Subdivision)

MAINTENANCE SPECIFICATION

1) Maintain trees and other plantings a minimum of once every two weeks along frontage of the subdivision along Antelope Road (Lots A & B) and the pedestrian pathway within Lot C of subdivision development. Maintain irrigation system, weekly. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects. This item includes irrigation repair, landscaping materials (wood chips, chemicals, etc.), and replanting as needed.

2) Maintain masonry walls (Lots A & B). Clean all graffiti from street-facing side of wall(s) as needed. Perform structural repairs/replacement as needed.

3) Maintain pedestrian pathway (Lot C). Clean all graffiti as needed. Perform structural repairs/replacement as needed. This item includes repair and materials to maintain the light bollards along the pathway.

4) Maintain the creek open space and storm drain system (Lot s B & C and along the north property lines of the subdivision development ). Keep the existing creek open space free from debris to assure flow of Cripple Creek, repair and maintenance of storm drain system within Lot C and public drainage system along the north property lines of the subdivision development. This item includes any paving repairs and miscellaneous items for the small portion of Orange Drive located within Lot C.

ITEM 15
34 FIGURE 4.3

ASSESSMENT DISTRICT 98-02 ZONE 3

29255289; County DL0281

DESCRIPTION FY 25/26**
ACTUAL
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 839.60$ 864.78$
Total Number of Parcels 15 15
Total Special Assessments 12,594.00$ 12,971.70$ RE
VENUE:

Interest on Fund Balance 1,131.99$ -$
Special Assessments 12,550.90$ 12,971.70$ Total Revenue: 13,682.89$ 12,971.70$
EXPENDITURES:

Materials and Supplies -$ -$
Advertising & Mail -$ 450.00$
Utilities - Electric 200.26$ 225.00$ Utilities - Water 737.72$ 950.00$
Professional Services -$ -$
Contract - Landscape Maintenance 4,128.00$ 5,300.00$ Contract - Landscape Repairs/Extra Work 3,256.45$ -$ Contract - Tree Maintenance 8,712.00$ -$ Cost Allocation* (Overhead) -$ -$ Total Expenditures: 17,034.43$ 6,925.00$
(3,351.54)$ 6,046.70$
Transfer to/from Operating Reserve 3,351.54$ (6,046.70)$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 40,728.00$ 37,376.46$ Transfer from (to) Annual Operating Balance (3,351.54)$ 6,046.70$ Ending Operating Reserve Balance (June 30th) 37,376.46$ 43,423.16$ ** Recorded actual expenses for the first 3 quarters fo the current Fiscal Year plus projections for the 4th quarter. $xx.xx Audited Fund Balance from previous Fiscal Year
Annual Operating Balance
Annual Ending Balance
ITEM 15
35 FIGURE 4.4
ASSESSMENT DISTRICT 98-02 ZONE 3
for MARIPOSA CREEK

Tax Assessor's Number
Assessment
Diagram #
Assessment
Amount
204-0500-060-0000 1 864.78$
204-0500-061-0000 2 864.78$
204-0500-062-0000 3 864.78$
204-0500-063-0000 4 864.78$
204-0500-064-0000 5 864.78$
204-0500-065-0000 6 864.78$
204-0500-066-0000 7 864.78$
204-0500-067-0000 8 864.78$
204-0500-068-0000 9 864.78$
204-0500-069-0000 10 864.78$
204-0500-070-0000 11 864.78$
204-0500-071-0000 12 864.78$
204-0500-072-0000 13 864.78$
204-0500-073-0000 14 864.78$
204-0500-074-0000 15 864.78$
15 Parcels; Total 98-02 Zone 3 Assessments is 12,971.70$ ITEM 15
36 ASSESSMENT DISTRICT 98-02 – Zone 4 (Wyatt Ranch Subdivision)

GENERAL

Landscape Maintenance Assessment District (LMAD) 98 -02, Zone 4 (Wyatt Ranch Creek Subdivision), first created by City Council action on November 14, 2019, is located on the west side of Sunrise Boulevard at Lawrence Avenue. This LMAD provides for the maintenance of certain areas within and adjacent to the Wyatt Ranch Subdivision development. All improvements are on public property or easements. There are 23 residential parcels in this zone , whose boundaries are more particularly described on the Assessment Diagram contained in Figure 5.1.

Zone 4 consists of twenty three (23) residential parcels and one (1) public utility, wall, landscape and pedestrian walkway easement used for landscaping, masonry wall and walkway along Sunrise Boulevard.

Development of the property was conditioned upon establishing a funding source to provide for ongoing maintenance of landscaping, masonry wall, walkways, and related appurtenances.

The facilities in Zone 4 include landscaping along the west side of Sunrise Boulevard. On-going maintenance of the landscaped areas require routine care of trees, shrubs and groundcover, including weed control, fertilization, mulch replacement, and litter removal. The pedestrian walkways require routine maintenance, including surface and structural maintenance and graffiti abatement. This includes replacement of the walkways in the next 40 years.

The facilities in Zone 4 also include a masonry wall along the west side of Sunrise Boulevard. The walls require routine maintenance, including surface and structural maintenance and graffiti abatement. This item includes replacement of the masonry wall, in the next 40 years.

Figure 5.2 contains a detailed listing of items to be maintained and/or replacement of each of the items. City performs/manages the maintenance for the LMAD using its own forces or those of contract providers.

DISTRICT FINANCING/METHOD OF ASSESSMENT

As a condition of approval, the developer of the single- family Wyatt Ranch Subdivision was required to establish a funding source to provide for ongoing maintenance of the landscaping, irrigation, pedestrian pathways, and masonry wall located within the Public Utility, Wall, Landscape and Pedestrian Walkway Easement. Funding for Zone 4 is be from annual assessments levied on residential parcels within the zone’s assessment boundary (Figure 5.1), pursuant to the Landscaping and Lighting Act of 1972. Because each of the single-family lots within the zone was created as a result of compliance with this condition, each lot benefits in the same proportion.

Therefore, the assessment costs are allocated on a per parcel basis for all assessment diagram parcels located in the Assessment District that qualified as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances. The original annual assessment adopted for District 98-02, Zone 4 upon formation in 2018 was $401.06 per parcel.

ITEM 15
37 The formation of this district also included a cost-of-living adjustment provision. Should the cost of landscape maintenance activities and utilities rise, this provision allows for the City of Citrus Heights to increase the annual assessment. Each annual increase, if any, shall not exceed a maximum of four percent 4%.

ANNUAL ASSESSMENT

Although formally created by the City Council in November 2019, no assessments were levied on the parcels in this zone until FY 2023/2024 due to the uncertainty of the Covid- 19 situation and delays in construction.

An adjustment in the annual assessment per parcel is proposed for Fiscal Year 2026/2027.

Completion of construction of the subdivision and transfer of landscape maintenance responsibilities to the City of Citrus Heights is expected in 2026/2027. To ensure the district establishes a reserve prior to the City assuming responsibility of Zone 3, annual assessments for District 98-02 Zone 4 are proposed to increase by 3% (less than the maximum allowable 4%) over the rates for FY 2025/2026, to approximately $421.34 per residential parcel.

The district’s Assessment Roll is contained in Figure 5.4.

BOUNDARY DESCRIPTION OF AREA TO BE MAINTAINED

All that real property situated in the City of Citrus Heights, County of Sacramento, State of California, which is further described as follows:

P.U.E., Wall, Landscape and Pedestrian Easement of the Wyatt Ranch Subdivision; more particularly described on the Assessment Diagram contained in Figure 5.1.

ITEM 15
38 FIGURE 5.1

ITEM 15
39 FIGURE 5.2

ASSESSMENT DISTRICT NO. 98-02
Zone 4 (Wyatt Ranch Subdivision)

MAINTENANCE SPECIFICATION

1) Maintain trees and other plantings a minimum of once every two weeks along the Sunrise Boulevard frontage of the subdivision (P.U.E., Wall, Landscape and Pedestrian Easement).

Maintain irrigation system & litter removal, weekly. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects. This item includes utilities (water & electricity), irrigation repair, landscaping materials (wood chips, chemicals, etc.), and replanting as needed.

2) Maintain masonry wall. Clean all graffiti from street -facing side of wall(s) as needed.

Perform structural repairs/replacement as needed.

3) Maintain pedestrian pathway . Clean all graffiti as needed. Perform structural repairs/replacement as needed.

ITEM 15
40 FIGURE 5.3
ASSESSMENT DISTRICT 98-02 ZONE 4

Fund and County DL 1170

DESCRIPTION FY 25/26**
ACTUAL
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 409.08$ 421.34$
Total Number of Parcels 23.00$ 23.00$ Total Special Assessments 9,408.84$ 9,690.82$ REVENUE:

Release from Maintenance/Repair Reserve Balance -$ -$ Release from Facility Replacement Reserve Balance -$ -$ Interest on Fund Balance 317.59$ -$
Special Assessments 9,736.82$ 9,690.82$
Other Revenue -$ -$
Total Revenue: 10,054.41$ 9,690.82$
EXPENDITURES*:

Materials and Supplies -$ -$
Advertising & Mail -$ 425.00$
Utilities - Electric -$ 150.00$
Utilities - Water -$ 600.00$
Professional Services -$ 50.00$
Contract Landscape Maintenance -$ 2,500.00$ Cost Allocation (Overhead) -$ -$
Total Expenditures: -$ 3,725.00$
10,054.41$ 5,965.82$
Transfer to Maintenance/Repair Reserve 5,500.00$ (5,598.28)$ Transfer to Facility Replacement Reserve 6,001.70$ (1,866.10)$ 21,556.11$ (1,498.56)$

MAINTENANCE /REPAIR RESERVE
Beginning Fund Balance (July 1st) 7,289.00$ 12,789.00$ Release to Operating Revenue -$ -$ Transfer from Operating Balance 5,500.00$ 5,598.28$ Ending Operating Reserve Balance (June 30th) 12,789.00$ 18,387.28$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Balance (July 1st) 18,947.00$ 24,948.70$ Release to Facility Replacement Revenue -$ -$ Transfer from Operating Balance 6,001.70$ 1,866.10$ Ending Facility Replacement Balance (June 30th) 24,948.70$ 26,814.80$ * No recorded expenditures for this zone; subdivsion remains under private developer until dedication to city. **
$xx.xx Audited Fund Balance from previous Fiscal Year
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projection for the 4th quarter.

ITEM 15
41 FIGURE 5.4
ASSESSMENT DISTRICT 98-02 ZONE 4
for WYATT RANCH

Tax Assessor's Number Assessment Diagram # Assessment Amount 211-0920-001-0000 1 421.34$
211-0920-002-0000 2 421.34$
211-0920-003-0000 3 421.34$
211-0920-004-0000 4 421.34$
211-0920-005-0000 5 421.34$
211-0920-006-0000 6 421.34$
211-0920-007-0000 7 421.34$
211-0920-008-0000 8 421.34$
211-0920-009-0000 9 421.34$
211-0920-010-0000 10 421.34$
211-0920-011-0000 11 421.34$
211-0920-012-0000 12 421.34$
211-0920-013-0000 13 421.34$
211-0920-014-0000 14 421.34$
211-0920-015-0000 15 421.34$
211-0920-016-0000 16 421.34$
211-0920-017-0000 17 421.34$
211-0920-018-0000 18 421.34$
211-0920-019-0000 19 421.34$
211-0920-020-0000 20 421.34$
211-0920-023-0000 21 421.34$
211-0920-022-0000 22 421.34$
211-0920-021-0000 23 421.34$
23 Parcels; Total 98-02 Zone 4 Assessments is 9,690.82$ ITEM 15
42 ASSESSMENT DISTRICT 03-01 - ZONE 1 Stock Ranch NORTH (Auburn Commerce District)

GENERAL

This assessment district, first created in 2003, is for the maintenance of certain areas within and adjacent to the Stock Ranch development. All improvements are on public property.

Assessment District 03 -01 has two service areas, Zones 1 and 2. The boundaries of Zone 1 are more particularly described in the Assessment Diagram contained in Figure 6.1.

Zone 1 (Auburn Commerce District) is responsible for the landscaping along Auburn Boulevard between San Tomas Drive and Raintree Drive ( both sides of the street and the medians) , sound walls (surface and structural maintenance) along the east and west sides of the development and the open space north of Arcade Creek including the drainage basins, pedestrian trails and bridge.

The City is committed to the appearance of the development through proper maintenance of the plantings as well as periodic replacement of the plant materials. Additionally, the City also focuses on immediate abatement of graffiti on walls and other public structures.

The City maintains LMAD -related landscape areas in and adjacent to public streets using City forces or those of contract providers. Facilities located in the open-space areas within the District are maintained by the Sunrise Park and Recreation District. Figure 6.2 describes the maintenance specifications for the district.

DISTRICT FINANCING/METHOD OF ASSESSMENT

As a condition of approval, the developer of the commercial zone of Stock Ranch development was required to establish a funding source to provide for ongoing maintenance of the landscaping and irrigation along Auburn Boulevard between San Tomas Drive and Raintree Drive (both sides of the street and the medians), sound walls (surface and structural maintenance) along the east and west sides of the development and the open space north of Arcade Creek includi ng the drainage basins, pedestrian trails and bridge . F unding for the LMAD 03 -01 Zone 1 is from annual assessments levied on property within the zone’s assessment boundary (Figure 6.1) pursuant to the Landscaping and Lighting Act of 1972. By agreement, the developer of the Stock Ranch subdivisions installed and maintained all landscaping improvements described in this Engineer’s Report until the City’s acceptance.

The method used to spread the assessments for Zone 1 is as follows:
• Zone 1 consists of 67.20 total acres with 36.82 acres designated for commercial uses. • The cost to maintain the improvements within Zone 1 is to be allocated as follows:

1. The assessment for each parcel is calculated by multiplying the total developable acres, as shown in Figure 4.4, by the cost per acre.

2. The assessment is subject to an annual adjustment not to exceed 4% beginning with FY 2004-2005.

ITEM 15
43 METHOD OF ASSESSMENT:

An adjustment in the annual assessment rate per acre is proposed for Fiscal Year 2026/2027.

As shown in Figure 6.3. “Summary Analysis”, the Fiscal Year 2026/2027 assessments for District 03-01 Zone 1 are proposed to increase by 3 % (less than the maximum allowable 4%) to approximately $2,765.54 per acre. These additional revenues are necessary to support the LMAD 03-01 Zone 1’s operations and maintenance, provided by the Sunrise Recreation and Park District and City forces, and to preserve existing operating and replacement reserves.

Figure 6.4 contains the Assessment Roll for A.D. 03-01 – Zone 1.

FIGURE 6.1

ITEM 15
44 FIGURE 6.2

ASSESSMENT DISTRICT NO. 03-01
Zone 1

MAINTENANCE SPECIFICATION

The following sections provide detailed explanations and describe the zone of benefit and the facilities to be maintained.

ZONE 1
Maintained by the City or City contractors:

Landscaping north of Auburn Boulevard and within the median on Auburn Boulevard. On- going maintenance of the Auburn Boulevard landscape requires routine care of lawn, trees, shrubs and groundcover, including weed control, fertilization and litter removal.

Drainage facilities in the open space area next to the creek way include three detention basins and drain manholes which will require routine maintenance and include cleaning and clearing of debris.

Maintained by the Sunrise Parks and Recreation District

Masonry walls on the east and west side of the zone adjacent to open space areas. These walls require routine maintenance, including surface and structural maintenance and graffiti abatement.

Pedestrian circulation facilities in the Zone includes a pedestrian trail with lighting and benches and pedestrian bridge. The trail and benches will require routine maintenance and lighting along the trail will require period maintenance and replacement of bulbs.

ITEM 15
45 FIGURE 6.3
ASSESSMENT DISTRICT 03-01 ZONE 1

28655289; County DL 0276

DESCRIPTION FY 25/26**
ACTUAL
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Acre 2,685.00$ 2,765.54$
Total Number of Acres (12 Parcels) 36.82 36.82
Total Special Assessments* 98,861.66$ 101,827.10$ REVENUE:

Release from Fund Balance -$ -$ Interest on Fund Balance 20,749.31$ -$
Special Assessments 98,820.45$ 101,827.10$ Contributions -$ -$
Other Revenue -$ -$ Total Revenues: 119,569.76$ 101,827.10$
EXPENDITURES:

Advertising -$ 425.00$
Utilities - Electrical 2,446.77$ 2,675.00$ Utilities - Water 4,295.66$ 3,700.00$
SRPD Maintenance and Vegetation Management 112,001.91$ 86,000.00$ Contract - Repairs & Extra Work 193.50$ -$ Contract - Landscape Maintenance 19,596.00$ 22,000.00$ Contract - Bus Stop Maintenance-Pressure Washing 4,743.00$ 4,800.00$ Contract -Materials & Supplies -$ -$ Cost Allocation (Overhead) 3,939.75$ -$ Total Uses of Funds: 147,216.59$ 119,600.00$ (27,646.83)$ (17,772.90)$
Transfer to/from Operating Reserve 27,646.83$ 17,772.90$ -$ -$

OPERATING RESERVE
Beginning Operating Reserve Balance (July 1st) 840,570.00$ 812,923.17$ Operating Reserve Set-aside -$ -$ Transfer from (to) Annual Operating Balance (27,646.83)$ (17,772.90)$ Ending Operating Reserve Balance (June 30th) 812,923.17$ 795,150.27$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Balance (July 1st) 392,535.00$ 392,535.00$ Facility Replacement Set-aside -$ -$ Replacement Project Cost -$ -$ Ending Facility Replacement Balance (June 30th) 392,535.00$ 392,535.00$ MAINTENANCE RESERVE 420,388.17$ 402,615.27$ * Rounded down per Sac County requirements
**
$xx.xx
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus Audited Fund Balance from previous Fiscal Year
ITEM 15
46 FIGURE 6.4

ASSESSMENT DISTRICT 03-01 ZONE 1
for Auburn Commerce District

Tax Assessor's Number
Assessment
Diagram # Area (acres) Amount per Acre Tot al Assessment 211 0870 012 0000 1 1.44 $ 2,765. 54 3,982.38$
211 0870 011 0000 2 1.1 $ 2,765. 54 3,042.08$
211 0870 007 0000 3 0.78 $ 2,765. 54 2,157.12$
211 0870 006 0000 4 0.61 $ 2,765. 54 1,686.98$
211 0870 005 0000 5 1.06 $ 2,765. 54 2,931.46$
211 0870 004 0000 6 0.81 $ 2,765. 54 2,240.08$
211 0870 003 0000 7 3.55 $ 2,765. 54 9,817.66$
211 0870 008 0000 8 0.76 $ 2,765. 54 2,101.80$
211 0870 009 0000 9 0.98 $ 2,765. 54 2,710.22$
211 0870 010 0000 10 0.98 $ 2,765. 54 2,710.22$
211 0870 001 0000 11 13.19 $ 2,765. 54 36,477.46$ 211 0870 002 0000 14 11.56 $ 2,765. 54 31,969.64$ 14 Parcels (36.82 Acres; Total 03-01 Zone 1 Assessments is 101,827.10$ ITEM 15
47 ASSESSMENT DISTRICT 03-01 - ZONE 2 Stock Ranch SOUTH

GENERAL

This assessment district, first created in 2003, is for the maintenance of certain areas within and adjacent to the Stock Ranch development. All improvements are on public property.

Assessment District 03-01 has two service areas, Zones 1 and 2. On July 13, 2006, the City Council approved the annexation of Phases 3 and 4 of the Stock Ranch Residential development into Zone

2. The boundaries of Zone 2 are more particularly described on the Assessment Diagram contained in Figure 7.1.

Zone 2 is responsible for the open space on the south side of Arcade Creek and along the north side of Stock Ranch Road, the landscape strip along the north side of Stock Ranch Road (Sol Way to Woodside Drive), the pedestrian trails and park facilities, a future median in Stock Ranch Road, east of the roundabout, and a future landscape strip along the south side of Stock Ranch Road. The City is committed to the appearance of the development through proper maintenance of the plantings as well as periodic replacement of the plant materials. Additionally, the City also focuses on immediate abatement of graffiti on walls and other public structures.

The City maintains LMAD -related landscape areas in and adjacent to public streets using City forces or those of contract providers. Facilities located in the open-space areas within the District are maintained by the Sunrise Park and Recreation District. Figure 7.2 describes the maintenance specifications for the district.

DISTRICT FINANCING/METHOD OF ASSESSMENT

As a condition of approval, the developer of the commercial zone of Stock Ranch development was required to establish a funding source to provide for ongoing maintenance of open space on the south side of Arcade Creek and along the north side of Stock Ranch Road, the landscape strip along the north side of Stock Ranch Road (Sol Way to Woodside Drive), the pedestrian trails and park facilities, a future median in Stock Ranch Road, east of the roundabout, and a future landscape strip along the south side of Stock Ranch Road. Funding for the District is from annual assessments levied on properties within the zone’s assessment boundary (Figure 7.1) pursuant to the Landscaping and Lighting Act of 1972. The original annual assessment adopted for District 03- 01 Zone 2, upon formation in FY 2003/2004 was $82.42 per single-family residential parcel and $411.86 per acre of undeveloped/commercial property.

The formation of this district also included a cost-of-living adjustment provision. Should the cost of landscape maintenance activities and utilities rise, this provision allows for the City of Citrus Heights to increase the annual assessment by an amount not to exceed a maximum of 4% per year.

ANNUAL ASSESSMENT:

Initially LMAD 03 -01 Zone 2 was fully funded by its assessments . However, in recent years continued increases in the costs of regular maintenance activities and utilities have resulted in the annual expenses exceeding the annual assessment revenue and operating reserves being depleted ITEM 15
48 to make up the difference . As a result, in FY 2023/2024, the City of Citrus Heights began exercising the cost-of-living increase provision and increased the annual assessment by 3%.

Annual adjustments in the assessment rate are proposed for Fiscal Year 202 6/2027. As shown in Figure 7.3. “Summary Analysis”, the Fiscal Year 2026/2027 assessments for District 03- 01 Zone 2 are again proposed to increase by 3% (less than the maximum allowable 4%) over the rates charged in FY 2025/2026. This re sults in increases to approximately $98.36 per residential parcel and $491.70 per acre of undeveloped /commercial land. These additional revenues are necessary to support the extensive maintenance needs for the district, provided by the Sunrise Recreation and Park District as well as the City through contract services.

Figure 7.4 contains the Assessment Roll for A.D. 03-01 – Zone 2.

ITEM 15
49 FIGURE 7.1

ITEM 15
50 FIGURE 7.2

ASSESSMENT DISTRICT NO. 03-01 Zone 2

MAINTENANCE SPECIFICATION

The following sections provide detailed explanations and describe the zone of benefit and the facilities to be maintained.

ZONE 2

Maintained by the City or City contractors:

Along the north side of Stock Ranch Road, the landscaping and irrigation of land within the 15-foot landscape corridor shall be maintained and repaired as necessary. The street frontage landscape includes lawn, trees, shrubs and groundcover. Ongoing street frontage maintenance requires weekly care of the lawn, trees, shrubs and groundcover including weed control, fertilization, pruning and litter removal.

A future median in Stock Ranch Road between Fountain Square Drive and Sol Way and a landscape corridor along the south side of Stock Ranch Road, east of Fountain Square Drive will also be maintained. Once construction is complete, maintenance of these future improvements will begin following a required plant establishment period.

Maintained by the Sunrise Parks and Recreation District:

Zone 2 includes maintenance of the open space area south of Arcade Creek and within the open space parcels located immediately east of Stock Ranch Road. Routine maintenance includes pruning, tree and shrub maintenance and weed abatement adjacent to homes within the District. A post and cable fence between Stock Ranch Road and the open space parcels will require periodic maintenance and replacement.

Pedestrian circulation facilities in the Zone include a pedestrian trail that requires routine maintenance.

ITEM 15
51 FIGURE 7.3
ASSESSMENT DISTRICT 03-01 ZONE 2

28755289; County DL 0278
DESCRIPTION FY 25/26**
ACTUAL
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel (Residential) 95.50$ 98.36$ To
tal Number of Residential Parcels 121 121
Sub-Total A 11,555.50$ 11,901.56$
Rate Per Acre (Commercial/Undeveloped) 477.39$ 491.71$ Total Number of Acres (5 Parcels)*** 23.18 23.18
Sub-Total B 11,065.90$ 11,397.82$
Total Special Assessments (A+B) 22,621.40$ 23,299.38$ REVENUE:

Release from Fund Balance -$ -$
Int
erest on Fund Balance 1,117.00$ -$
Special Assessments 22,490.56$ 23,299.38$
Contributions -$ -$
Other Revenue -$ -$
Total Revenues: 23,607.56$ 23,299.38$
EXPENDITURES:

Advertising -$ 425.00$
Mat
erials and Supplies 1,222.96$ -$
Utilities - Electric 992.92$ 800.00$
Utilities - Water 1,857.03$ 2,650.00$
SRPD Maintenance Services 7,775.67$ 12,500.00$ Contract - Landscape Maintenance 3,168.00$ 3,300.00$ Contract - Repairs, Tree Trimming & Extra Work 2,673.00$ -$ Cost Allocation (Overhead) 3,576.16$ -$
Total Expenditures: 21,265.74$ 19,675.00$
1,224.82$ 3,624.38$
Transfer to/from Operating Reserve -$ -$ 1,224.82$ 3,624.38$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 53,022.00$ 55,363.82$ Operating Reserve Set-a-side 23,607.56$ 23,299.38$ Transfer from (to) Annual Operating Balance 21,265.74$ 19,675.00$ Ending Operating Reserve Balance (June 30th) 55,363.82$ 58,988.20$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Balance (July 1st) -$ -$ An
nual Replacement Set-aside -$ -$
Subtract Replacement Project Cost -$ -$ EndingFacility Replacement Balance (June 30th) -$ -$ TOTAL RESERVE 55,363.82$ 58,988.20$
**
$xx.xx
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus Audited Fund Balance from previous Fiscal Year
ITEM 15
52 FIGURE 7.4
ASSESSMENT DISTRICT 03-01 ZONE 2 for STOCK RANCH (RESIDENTIAL PARCELS)

Assessment
Diagram #
Assessment
Amount
243 0590 026 0000 1 98.36$
243 0590 027 0000 2 98.36$
243 0590 028 0000 3 98.36$
243 0590 029 0000 4 98.36$
243 0590 030 0000 5 98.36$
243 0590 031 0000 6 98.36$
243 0590 032 0000 7 98.36$
243 0590 033 0000 8 98.36$
243 0590 034 0000 9 98.36$
243 0590 035 0000 10 98.36 $
243 0590 036 0000 11 98.36 $
243 0590 037 0000 12 98.36 $
243 0590 038 0000 13 98.36 $
243 0590 039 0000 14 98.36 $
243 0590 040 0000 15 98.36 $
243 0590 041 0000 16 98.36 $
243 0590 042 0000 17 98.36 $
243 0590 043 0000 18 98.36 $
243 0590 044 0000 19 98.36 $
243 0590 045 0000 20 98.36 $
243 0590 046 0000 21 98.36 $
243 0590 047 0000 22 98.36 $
243 0590 048 0000 23 98.36 $
243 0590 049 0000 24 98.36 $
243 0590 050 0000 25 98.36 $
243 0590 051 0000 26 98.36 $
243 0590 052 0000 27 98.36 $
243 0590 053 0000 28 98.36 $
243 0590 054 0000 29 98.36 $
243 0590 055 0000 30 98.36 $
243 0590 056 0000 31 98.36 $
243 0590 057 0000 32 98.36 $
243 0590 058 0000 33 98.36 $
243 0590 059 0000 34 98.36 $
243 0590 060 0000 35 98.36 $
243 0590 061 0000 36 98.36 $
243 0590 062 0000 37 98.36 $
243 0590 063 0000 38 98.36 $
243 0590 064 0000 39 98.36 $
243 0590 065 0000 40 98.36 $
243 0590 066 0000 41 98.36 $
243 0590 067 0000 42 98.36 $
243 0590 068 0000 43 98.36 $
243 0590 069 0000 44 98.36 $
243 0590 070 0000 45 98.36 $
243 0590 071 0000 46 98.36 $
243 0590 072 0000 47 98.36 $
211 0590 001 0000 48 98.36 $
211 0880 002 0000 49 98.36 $
Subtotal = 4,819.64$
Tax Assessor's Number
ITEM 15
53 ASSESSMENT DISTRICT 03-01 ZONE 2 for STOCK RANCH (RESIDENTIAL PARCELS)

Assessment
Diagram #
Assessment
Amount
211 0880 003 0000 50 98.36 $
211 0880 004 0000 51 98. 36$
211 0880 005 0000 52 98.36 $
211 0880 006 0000 53 98.36 $
211 0880 007 0000 54 98.36 $
211 0880 008 0000 55 98.36 $
211 0880 009 0000 56 98.36 $
211 0880 010 0000 57 98.36 $
211 0880 011 0000 58 98.36 $
211 0880 012 0000 59 98.36 $
211 0880 013 0000 60 98.36 $
211 0880 014 0000 61 98.36 $
211 0880 015 0000 62 98.36 $
211 0880 016 0000 63 98.36 $
211 0880 017 0000 64 98.36 $
211 0880 018 0000 65 98.36 $
211 0880 019 0000 66 98.36 $
211 0880 020 0000 67 98.36 $
211 0880 021 0000 68 98.36 $
211 0880 022 0000 69 98.36 $
211 0880 023 0000 70 98.36 $
243 0590 073 0000 71 98.36 $
243 0590 074 0000 72 98.36 $
243 0590 075 0000 73 98.36 $
243 0590 001 0000 74 98.36 $
243 0590 002 0000 75 98.36 $
243 0590 003 0000 76 98.36 $
243 0590 004 0000 77 98.36 $
243 0590 005 0000 78 98.36 $
243 0590 006 0000 79 98.36 $
243 0590 007 0000 80 98.36 $
243 0590 008 0000 81 98.36 $
243 0590 009 0000 82 98.36 $
243 0590 010 0000 83 98.36 $
243 0590 011 0000 84 98.36 $
243 0590 012 0000 85 98.36 $
243 0590 013 0000 86 98.36 $
243 0590 014 0000 87 98.36 $
243 0590 015 0000 88 98.36 $
243 0590 016 0000 89 98.36 $
243 0590 017 0000 90 98.36 $
243 0590 018 0000 91 98.36 $
243 0590 019 0000 92 98.36 $
243 0590 020 0000 93 98.36 $
243 0590 021 0000 94 98.36 $
243 0590 022 0000 95 98.36 $
243 0590 023 0000 96 98.36 $
243 0590 024 0000 97 98.36 $
243 0590 025 0000 98 98.36 $
Subtotal = 4,819.64 $
Tax Assessor's Number
ITEM 15
54 ASSESSMENT DISTRICT 03-01 ZONE 2 for STOCK RANCH (RESIDENTIAL PARCELS)

Assessment
Diagram #
Assessment
Amount
211 0880 026 0000 104 98.36 $
211 0880 027 0000 105 98.36 $
211 0880 028 0000 106 98.36 $
211 0880 029 0000 107 98.36 $
211 0880 030 0000 108 98.36 $
211 0880 031 0000 109 98.36 $
211 0880 032 0000 110 98.36 $
211 0880 033 0000 111 98.36 $
211 0880 034 0000 112 98.36 $
211 0880 035 0000 113 98.36 $
211 0880 036 0000 114 98.36 $
211 0880 037 0000 115 98. 36$
211 0880 038 0000 116 98.36 $
211 0880 039 0000 117 98.36 $
211 0880 040 0000 118 98.36 $
211 0880 041 0000 119 98.36 $
211 0880 042 0000 120 98.36 $
211 0590 081 0000 121 98.36 $
211 0590 082 0000 122 98.36 $
211 0590 083 0000 123 98.36 $
211 0590 084 0000 124 98.36 $
211 0590 085 0000 125 98.36 $
211 590 086 0000 126 98.36 $
Subtotal = 2,262.28$
Sub-total Assessment - 121 Residential Parcels = 11,901.56$ Tax Assessor's Number
ITEM 15
55 ASSESSMENT DISTRICT 03-01 – ZONE 2 (COMMERCIAL PARCELS)

Revised Tax Assessor's Number*
Assessment Diagram
# Area (acres) Amount per Acre Total Assessment
243 0010 045 0000 99 8.00 491.70$ 3,933.60$
243 0010 051 0000 100 0.55 491.70$ 270.44$
243 0010 050 0000 101 1.77 491.70$ 870.30$
243 0010 027 0000** 102 11.08 491.70$ 5,448.04$ 243 0020 051 0000 103 1.78 491.70$ 875.22$
Sub-total Assessment - 5 Commercial Parcels in 03-01, Zone 2 = 11,397.58$ *based on current county parcel viewer data; reflects lot splits and new assigned parcel numbers **no change to parcel number.

Grand Total Assessment (Residential & Commercial Parcels) = 23,299.14$ ITEM 15
56 ASSESSMENT DISTRICT 03-01 – Zone 3 (Mitchell Farms Subdivision)

GENERAL

Landscape Maintenance Assessment District (LMAD) 03 -01, Zone 3 (Mitchell Farms Subdivision), first created by City Council action on April 23, 2020, is located east of Sunrise Boulevard, north of Arcadia Drive, and west of Fair Oaks Boulevard. This LMAD provides for the maintenance of a large open-space lot within the Mitchell Farms Subdivision development and landscaping within a roundabout on Arcadia Drive. All improvements are on public property.

There are 258 residential parcels in this district, whose boundaries are more particularly described on the Assessment Diagram contained in Figure 8.1.

This subdivision of land, covered by Zone 3, includes 258 residential lots, one public park lot (Lot A) and 51 common area and alley lots owned and maintained by the Homeowners Association (HOA). Upon recordation of the Final Map and completion of the construction of the park improvements, Lot A will be dedicated to Sunrise Recreation and Parks District (SRPD).

To supplement the available funding for the long-term maintenance and replacement costs for the improvements within Lot A and the landscaping and irrigation within the new Arcadia Drive roundabout, the development was conditioned to create a new Landscape Maintenance Assessment District (LMAD).

Public amenities in Zone 3, to be maintained on an annual basis with this LMAD funding, include trees, natural grasses, irrigation systems, pedestrian/bike pathways, pathway lighting and bridges within the open-space lot (Lot A) and landscaping and irrigation system within the Arcadia Drive roundabout. On-going maintenance of the landscaped areas requires routine care of trees, shrubs, and groundcover, including weed control, fertilization, mulch replacement, litter removal and irrigation systems. The pedestrian pathways and associated bridges require routine maintenance, including surface and structural maintenance, maintenance and repairs of pathway lighting and graffiti abatement.

In addition to regular annual maintenance, t he facilities in Zone 3 ( pedestrian/bike pathway, bridges, pathway lighting system, irrigation system, roundabout landscape and irrigation) require periodic major repairs and/or replac ement. Zone 3 provides a funding set -aside for long- term capital replacement of these items.

Figure 8.2 contains a detailed listing of items to be maintained and/or replacement of each of the items. City and the SRPD perform/manage the maintenance for the LMAD using its own forces or those of contract providers.

ITEM 15
57 DISTRICT FINANCING/METHOD OF ASSESSMENT

As a condition of approval, the developer of the single- family Mitchell Farms Subdivision was required to establish a funding source to provide for ongoing maintenance of the landscaping include trees, natural grasses, irrigation systems, pedestrian/bike pathways, pathway lighting and bridges within the open-space lot (Lot A) and landscaping and irrigation system within the Arcadia Drive roundabout. The funding for LMAD 03-01, Zone 3 will be from annual assessments levied on property within the zone’s assessment boundary (Figure 8.1), pursuant to the Landscaping and Lighting Act of 1972. Because each of the single-family lots within the zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all assessment diagram parcels located in the Assessment District that qualified as a buildable single -family parcel per the current City of Citrus Heights Zoning Ordinances.

The method used to spread the initial assessments for each lot are as follows:

• Zone 3 consists of 258 residential lots, 30 lettered HOA landscape lots, 20 alley lots, and one public park lot (Lot A).
• The costs of the maintenance for the improvements within Mitchell Farms are to be allocated as follows:
• The assessment for each Assessor’s Parcel is calculated by dividing the total annual cost, by the total number of residential lots within the subdivision. As follows: Annual cost/number of lots = Annual cost of $88,851.20 divided by 258 lots = $344.38 per lot per year.
• The formation of this district also included a cost-of-living adjustment provision. Should the cost of landscape maintenance activities and utilities rise, this provision allows for the City of Citrus Heights to increase the annual assessment by an amount not to exceed a maximum of four percent 4% per year.

The development is currently under construction, so the developer has agreed to maintain the landscaped areas and other features until the proposed improvements are formally accepted by the agencies (Sunrise Recreation and Parks District for Lot A and the City of Citrus Heights for the Arcadia Drive roundabout).

ANNUAL ASSESSMENT

Annual adjustments in the assessment rate are proposed for Fiscal Year 2026/2027. As shown in Figure 8.3. “Summary Analysis”, the Fiscal Year 2026/2027 assessments for District 03- 01 Zone 3 are again proposed to increase by 3% (less than the maximum allowable 4%) over the rates charged in FY 2025/2026. This results in increases to approximately $372.62 per residential parcel. These additional revenues are necessary to support the extensive maintenance needs for the District, develop a sufficient capital replacement reserve for the extensive public facilities contained with Zone 3, such as bridges, paved trails, lighting and playground equipment, owned and maintained by the Sunrise Recreation and Park District, as well as minor maintenance services provided by the City through contract services.

ITEM 15
58 The district’s Assessment Roll is contained in Figure 8.4.

BOUNDARY DESCRIPTION OF AREA TO BE MAINTAINED

All that real property situated in the City of Citrus Heights, County of Sacramento, State of California, which is further described as follows:

Lot A of the Mitchell Farms Subdivision and the adjacent Arcadia Drive roundabout; more particularly described on the Assessment Diagram contained in Figure 8.1.

ITEM 15
59 FIGURE 8.1

ITEM 15
60 FIGURE 8.2

ASSESSMENT DISTRICT NO. 03-01
Zone 3 (Mitchell Farms Subdivision)

MAINTENANCE SPECIFICATION

1) Maintain pedestrian pathway (Lot A). Clean all graffiti as needed. Perform structural repairs/replacement as needed. This item includes repair and materials to maintain the light bollards along the pathway.

2) Maintain pedestrian pathway bridges ( Lot A ). Clean all graffiti as needed. Perform structural repairs/replacement to handrails, deck, abutments and other bridge appurtenances as needed.

3) Maintain the creek open space (Lot A). Keep the existing creek open space free from debris to assure flow of Arcade Creek, maintain irrigation system and regular inspection and pruning for health of all trees (including planted mitigation trees), Mow open-space as needed for fuel-load management and appearance.

4) Maintain trees and other plantings a minimum of once every two weeks in the planters (center of roundabout and thr ee approach islands) at the Arcadia Drive roundabout.

Maintain irrigation system as needed to ensure proper operation and optimum health of the plantings. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects. This item includes irrigation repair, landscaping materials (wood chips, chemicals, etc.), and replanting as needed.

ITEM 15
61 FIGURE 8.3
ASSESSMENT DISTRICT 03-01 ZONE 3

29655289; County DL1128

DESCRIPTION FY 25/26**
ACTUAL
FY 26/27

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel $361.78 $372.62
Total Number of Parcels 258 258
Total Special Assessments $93,339.24 $96,135.96
REVENUE:

Release from Maintenance/Repair Reserve Balance $0.00 $0.00 Release from Facility Replacement Reserve Balance $0.00 $0.00 Interest on Fund Balance $5,980.56 $0.00
Special Assessments $92,765.55 $96,135.96
Contributions (SRPD Participation) $0.00
Other Revenue $0.00 $0.00
Total Revenue: $98,746.11 $96,135.96
EXPENDITURES:

Materials and Supplies $0.00 $0.00
Advertising & Mail $0.00 $365.00
Utilities $200.50 $300.00
City Contract Landscape $0.00 $1,200.00
SRPD Maintenance $18,495.00 $67,000.00
Cost Allocation* (Overhead) $0.00 $0.00
Maintenance/Repair Annual Accrual (3) $5,349.85 $5,349.85 Facility Replacement Annual Accrual (3) $51,416.42 $21,921.11 Total Expenditures: $75,461.77 $96,135.96
$23,284.34 $0.00
Transfer to Maintenance/Repair Reserve -$23,284.34 $0.00 $0.00 $0.00

ACCRUAL SUMMARY

MAINTENANCE/REPAIR RESERVE
Beginning Maintenance/Repair Reserve Balance (7/1) 162,957.96$ $191,592.15 Release to Revenue (to cover annual operating costs) $0.00 $0.00 Maintenance/Repair Reserve Annual Accrual $5,349.85 $5,349.85 Transfer from Annual Operating Balance $23,284.34 $0.00 Ending Maintenance/Repair Reserve Balance (6/30) 191,592.15$ 196,942.00$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Reserve Balance (7/1) 216,014.04$ $267,430.46 Release to Revenue (for scheduled facility replacement) $0.00 $0.00 Facility Replacement Annual Accrual $51,416.42 $21,921.11 Ending Facility Replacement Reserve Balance (6/30) $267,430.46 $289,351.57 *
$xx.xx Audited Fund Balance from previous Fiscal Year
Annual Operating Balance
Annual Ending Balance
Annual set-aside amounts from Exhibits D1 & D2 in original Engineer's Report dated April 23, 2020. Adjustments made in consideration of large replacement reserve ahead of taking possession of property, and need to free up maintenance funds for SRPD maintenance needs.

ITEM 15
62 FIGURE 8.4

ASSESSMENT DISTRICT 03-01 ZONE 3
for Mitchell Village

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram # Assessment
Amount
243 0600 001 0000 1 372.62$ 243 0610 023 0000 49 372.62$ 243 0600 002 0000 2 372.62$ 243 0610 024 0000 50 372.62$ 243 0600 003 0000 3 372.62$ 243 0610 025 0000 51 372.62$ 243 0600 004 0000 4 372.62$ 243 0610 026 0000 52 372.62$ 243 0600 005 0000 5 372.62$ 243 0610 027 0000 53 372.62$ 243 0600 006 0000 6 372.62$ 243 0610 028 0000 54 372.62$ 243 0600 007 0000 7 372.62$ 243 0610 029 0000 55 372.62$ 243 0600 008 0000 8 372.62$ 243 0610 030 0000 56 372.62$ 243 0600 009 0000 9 372.62$ 243 0610 031 0000 57 372.62$ 243 0600 010 0000 10 372.62$ 243 0610 032 0000 58 372.62$ 243 0600 011 0000 11 372.62$ 243 0610 033 0000 59 372.62$ 243 0600 012 0000 12 372.62$ 243 0610 034 0000 60 372.62$ 243 0600 013 0000 13 372.62$ 243 0610 035 0000 61 372.62$ 243 0600 014 0000 14 372.62$ 243 0610 036 0000 62 372.62$ 243 0600 015 0000 15 372.62$ 243 0610 037 0000 63 372.62$ 243 0600 016 0000 16 372.62$ 243 0610 038 0000 64 372.62$ 243 0600 017 0000 17 372.62$ 243 0610 039 0000 65 372.62$ 243 0600 018 0000 18 372.62$ 243 0610 040 0000 66 372.62$ 243 0600 019 0000 19 372.62$ 243 0610 041 0000 67 372.62$ 243 0600 020 0000 20 372.62$ 243 0610 042 0000 68 372.62$ 243 0600 021 0000 21 372.62$ 243 0610 043 0000 69 372.62$ 243 0600 022 0000 22 372.62$ 243 0610 044 0000 70 372.62$ 243 0600 023 0000 23 372.62$ 243 0610 045 0000 71 372.62$ 243 0600 024 0000 24 372.62$ 243 0610 046 0000 72 372.62$ 243 0600 025 0000 25 372.62$ 243 0610 047 0000 73 372.62$ 243 0600 026 0000 26 372.62$ 243 0610 048 0000 74 372.62$ 243 0610 001 0000 27 372.62$ 243 0610 049 0000 75 372.62$ 243 0610 002 0000 28 372.62$ 243 0610 050 0000 76 372.62$ 243 0610 003 0000 29 372.62$ 243 0610 051 0000 77 372.62$ 243 0610 004 0000 30 372.62$ 243 0610 052 0000 78 372.62$ 243 0610 005 0000 31 372.62$ 243 0610 053 0000 79 372.62$ 243 0610 006 0000 32 372.62$ 243 0610 054 0000 80 372.62$ 243 0610 007 0000 33 372.62$ 243 0610 055 0000 81 372.62$ 243 0610 008 0000 34 372.62$ 243 0610 056 0000 82 372.62$ 243 0610 009 0000 35 372.62$ 243 0610 057 0000 83 372.62$ 243 0610 010 0000 36 372.62$ 243 0610 058 0000 84 372.62$ 243 0610 011 0000 37 372.62$ 243 0610 059 0000 85 372.62$ 243 0610 012 0000 38 372.62$ 243 0610 060 0000 86 372.62$ 243 0610 013 0000 39 372.62$ 243 0610 061 0000 87 372.62$ 243 0610 014 0000 40 372.62$ 243 0610 062 0000 88 372.62$ 243 0610 015 0000 41 372.62$ 243 0610 063 0000 89 372.62$ 243 0610 016 0000 42 372.62$ 243 0610 064 0000 90 372.62$ 243 0610 017 0000 43 372.62$ 243 0610 065 0000 91 372.62$ 243 0610 018 0000 44 372.62$ 243 0610 066 0000 92 372.62$ 243 0610 019 0000 45 372.62$ 243 0610 067 0000 93 372.62$ 243 0610 020 0000 46 372.62$ 243 0610 068 0000 94 372.62$ 243 0610 021 0000 47 372.62$ 243 0610 069 0000 95 372.62$ 243 0610 022 0000 48 372.62$ 243 0610 070 0000 96 372.62$ Subtotal = 17,885.76$ Subtotal = 17,885.76$
Tax Assessor's Number Tax Assessor's Number
ITEM 15
63 ASSESSMENT DISTRICT 03-01 ZONE 3
for Mitchell Village

Assessment
Diagram # Assessment
Amount
Assessment
Diagram # Assessment
Amount
243 0610 071 0000 97 372.62$ 243 0620 042 0000 145 372.62 $ 243 0610 072 0000 98 372.62$ 243 0620 043 0000 146 372.62 $ 243 0610 073 0000 99 372.62$ 243 0620 044 0000 147 372.62 $ 243 0610 074 0000 100 372.62 $ 243 0620 045 0000 148 372.62 $ 243 0610 075 0000 101 372.62 $ 243 0620 046 0000 149 372.62 $ 243 0610 076 0000 102 372.62 $ 243 0620 047 0000 150 372.62 $ 243 0610 077 0000 103 372.62 $ 243 0620 048 0000 151 372.62 $ 243 0620 001 0000 104 372.62 $ 243 0620 049 0000 152 372.62 $ 243 0620 002 0000 105 372.62 $ 243 0620 050 0000 153 372.62 $ 243 0620 003 0000 106 372.62 $ 243 0620 051 0000 154 372.62 $ 243 0620 004 0000 107 372.62 $ 243 0620 052 0000 155 372.62 $ 243 0620 005 0000 108 372.62 $ 243 0620 053 0000 156 372.62 $ 243 0620 006 0000 109 372.62 $ 243 0620 054 0000 157 372.62 $ 243 0620 007 0000 110 372.62 $ 243 0620 055 0000 158 372.62 $ 243 0620 008 0000 111 372.62 $ 243 0620 056 0000 159 372.62 $ 243 0620 009 0000 112 372.62 $ 243 0620 057 0000 160 372.62 $ 243 0620 010 0000 113 372.62 $ 243 0620 058 0000 161 372.62 $ 243 0620 011 0000 114 372.62 $ 243 0620 059 0000 162 372.62 $ 243 0620 012 0000 115 372.62 $ 243 0620 060 0000 163 372.62 $ 243 0620 013 0000 116 372.62 $ 243 0630 001 0000 164 372.62 $ 243 0620 014 0000 117 372.62 $ 243 0630 002 0000 165 372.62 $ 243 0620 015 0000 118 372.62 $ 243 0630 003 0000 166 372.62 $ 243 0620 016 0000 119 372.62 $ 243 0630 004 0000 167 372.62 $ 243 0620 017 0000 120 372.62 $ 243 0630 005 0000 168 372.62 $ 243 0620 018 0000 121 372.62 $ 243 0630 006 0000 169 372.62 $ 243 0620 019 0000 122 372. 62$ 243 0630 007 0000 170 372.62 $ 243 0620 020 0000 123 372.62 $ 243 0630 008 0000 171 372.62 $ 243 0620 021 0000 124 372.62 $ 243 0630 009 0000 172 372.62 $ 243 0620 022 0000 125 372.62 $ 243 0630 010 0000 173 372.62 $ 243 0620 023 0000 126 372.62 $ 243 0630 011 0000 174 372.62 $ 243 0620 024 0000 127 372.62 $ 243 0630 012 0000 175 372.62 $ 243 0620 025 0000 128 372.62 $ 243 0630 013 0000 176 372.62 $ 243 0620 026 0000 129 372.62 $ 243 0630 014 0000 177 372.62 $ 243 0620 027 0000 130 372.62 $ 243 0630 015 0000 178 372.62 $ 243 0620 028 0000 131 372.62 $ 243 0630 016 0000 179 372.62 $ 243 0620 029 0000 132 372.62 $ 243 0630 017 0000 180 372.62 $ 243 0620 030 0000 133 372.62 $ 243 0630 018 0000 181 372.62 $ 243 0620 031 0000 134 372.62 $ 243 0630 019 0000 182 372.62 $ 243 0620 032 0000 135 372.62 $ 243 0630 020 0000 183 372.62 $ 243 0620 033 0000 136 372.62 $ 243 0630 021 0000 184 372.62 $ 243 0620 034 0000 137 372.62 $ 243 0630 022 0000 185 372.62 $ 243 0620 035 0000 138 372.62 $ 243 0630 023 0000 186 372.62 $ 243 0620 036 0000 139 372.62 $ 243 0630 024 0000 187 372.62 $ 243 0620 037 0000 140 372.62 $ 243 0630 025 0000 188 372.62 $ 243 0620 038 0000 141 372.62 $ 243 0630 026 0000 189 372.62 $ 243 0620 039 0000 142 372.62 $ 243 0630 027 0000 190 372.62 $ 243 0620 040 0000 143 372.62 $ 243 0630 028 0000 191 372.62 $ 243 0620 041 0000 144 372.62 $ 243 0630 029 0000 192 372.62 $ Subtotal = 17,885.76$ Subtotal = 17,885.76 $
Tax Assessor's Number Tax Assessor's Number
ITEM 15
64 ASSESSMENT DISTRICT 03-01 ZONE 3
for Mitchell Village

Assessment
Diagram # Assessment
Amount
Assessment
Diagram #
Assessment Amount
243 0630 030 0000 193 372.62 $ 243 0630 078 0000 241 372.62$ 243 0630 031 0000 194 372.62 $ 243 0630 079 0000 242 372.62$ 243 0630 032 0000 195 372.62 $ 243 0630 080 0000 243 372.62$ 243 0630 033 0000 196 372.62 $ 243 0630 081 0000 244 372.62$ 243 0630 034 0000 197 372.62 $ 243 0630 082 0000 245 372.62$ 243 0630 035 0000 198 372.62 $ 243 0630 083 0000 246 372.62$ 243 0630 036 0000 199 372.62 $ 243 0630 084 0000 247 372.62$ 243 0630 037 0000 200 372.62 $ 243 0630 085 0000 248 372.62$ 243 0630 038 0000 201 372.62 $ 243 0630 086 0000 249 372.62$ 243 0630 039 0000 202 372.62 $ 243 0630 087 0000 250 372.62$ 243 0630 040 0000 203 372.62 $ 243 0630 088 0000 251 372.62$ 243 0630 041 0000 204 372.62 $ 243 0630 089 0000 252 372.62$ 243 0630 042 0000 205 372.62 $ 243 0630 090 0000 253 372.62$ 243 0630 043 0000 206 372.62 $ 243 0630 091 0000 254 372.62$ 243 0630 044 0000 207 372.62 $ 243 0630 092 0000 255 372.62$ 243 0630 045 0000 208 372.62 $ 243 0630 093 0000 256 372.62$ 243 0630 046 0000 209 372.62 $ 243 0630 094 0000 257 372.62$ 243 0630 047 0000 210 372.62 $ 243 0630 095 0000 258 372.62$ 243 0630 048 0000 211 372.62 $ Subtotal = 6,707.16$ 243 0630 049 0000 212 372.62 $
243 0630 050 0000 213 372.62 $
243 0630 051 0000 214 372.62 $
243 0630 052 0000 215 372.62 $ Total 03-01 Zone 3 Assessments (258 Parcels) is 96,135.96$ 243 0630 053 0000 216 372.62 $
243 0630 054 0000 217 372.62 $
243 0630 055 0000 218 372.62 $
243 0630 056 0000 219 372.62 $
243 0630 057 0000 220 372.62 $
243 0630 058 0000 221 372.62 $
243 0630 059 0000 222 372.62 $
243 0630 060 0000 223 372.62 $
243 0630 061 0000 224 372. 62$
243 0630 062 0000 225 372.62 $
243 0630 063 0000 226 372.62 $
243 0630 064 0000 227 372.62 $
243 0630 065 0000 228 372.62 $
243 0630 066 0000 229 372.62 $
243 0630 067 0000 230 372.62 $
243 0630 068 0000 231 372.62 $
243 0630 069 0000 232 372.62 $
243 0630 070 0000 233 372.62 $
243 0630 071 0000 234 372.62 $
243 0630 072 0000 235 372.62 $
243 0630 073 0000 236 372.62 $
243 0630 074 0000 237 372.62 $
243 0630 075 0000 238 372.62 $
243 0630 076 0000 239 372.62 $
243 0630 077 0000 240 372.62 $
Subtotal = 17,885.76 $
Tax Assessor's Number Tax Assessor's Number
ITEM 15

CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM
DATE: July 8, 2026
TO: Mayor and City Council Members
Ashley J. Feeney, City Manager
FROM: Regina Cave, General Services Director
Leslie Blomquist, City Engineer
SUBJECT: Citrus Heights Lighting Assessment District
Levy of Fiscal Year for Fiscal Year 2026/2027 Annual Assessments R
ecommendation
On June 24, 2026, the City Council took the first steps toward the proposed annual update for Fiscal Year 2026/2027 for the Citrus Heights Lighting District (CHLD). At that time, the City Council adopted a Resolution of Intention to update the CHLD and called for a public hearing on July 8, 2026. Subsequently, the City Clerk published the required notice.

No changes are recommended to the assessment rates in conjunction with the annual update of the CHLD. However, over the past fiscal year, new streetlights and infrastructure have been installed at various locations throughout the City. Staff updated the assessment role to reflect the new rates for several individual parcels that now benefit from the newly installed lighting.

Staff recommends the City Council:

1. Convene a public hearing for the District regarding the proposed annual assessment for Fiscal Year 2026/2027; and

2. Adopt Resolution No. 2026-____ A Resolution of the City Council of the City of Citrus Heights, California, to confirm the Diagram and Assessment and to levy Fiscal Year 2026/2027 assessments for the Citrus Heights Lighting Assessment District.

City Council Strategic Goal/Objective
T
his item aligns with the following Citrus Heights City Council Strategic Plan Three Year Goal:

Goal: Maintain Public Infrastructure and Enhance All Modes of Transportation.

Fiscal Impact
ITEM 16
Subject: Citrus Heights Lighting District – Levy Assessments for Fiscal Year 26/27 Date: July 8, 2026

During Fiscal Year 2025/2026, CHLD (Fund 289) had a shortfall of $134,421.98, which was covered using Measure A Maintenance funds (Fund 210).

For Fiscal Year 2026/27, the annual special assessment revenue, interest earnings and reimbursement from Caltrans for several shared facilities are projected to cover a portion of the CHLD’s anticipated expenditures. However, as a result of the continuing increases to electrical power costs and the ongoing repairs related to aging equipment, the proposed Fiscal Year 2025/26 budget reflects an anticipated shortfall of approximately $113,590.72.

In FY 21/22 the City upgraded 593 street lights to low energy LED models utilizing a low interest (1%) loan granted by the California Energy Commission. While this effort resulted in annual electricity cost savings, the City began repayment of the loan in FY 22/23 which is paid for utilizing associated energy cost savings.

During this past FY (FY 25/26),
the City added a Senior Traffic Signal and Lighting Technician to enhance in-house capability as part of the ongoing effort to reduce costs, improve operational efficiency, and increase response times. With this added staffing, it is anticipated that the scope of the existing contract for unscheduled street light maintenance (knockdowns and repairs) will be substantially reduced as this staff position will perform the majority of regular street light maintenance and initial emergency response tasks in-house.

A summary of the CHLD budget is as follows:

Description FY 25/26
Actual
FY 26/27
Anticipated
REVENUE:

Special Assessments $330,941.57 $334,000.00
Shared Maintenance Cost Reimbursement from
Caltrans $112.82 $115.00
Interest Earned $64.04 $65.00
Total District Funding $331,118.43 $334,180.00

EXPENDITURES:

SMUD Electric Costs(1) $243,451.26 $244,000.00
Unscheduled Maintenance Costs and Knockdowns(1) $155,737.00 $35,000.00 Streetlight Materials and Supplies(2) $20,304.47 $45,000.00 Streetlight Maintenance Salary Allocations(2) $0.00 $76,600.00 CEC Loan Repayment(3) $23,155.72 $23,155.72
Other Costs $22,891.96 $24,015.00
Total District Expenditures $465,540.41 $447,770.72

ITEM 16
Subject: Citrus Heights Lighting District – Levy Assessments for Fiscal Year 26/27 Date: July 8, 2026

DISTRICT SHORTFALL -$134,421.98 -$113,590.72
(1) At the time this staff report was written, June 2026 utility and June 2026 unscheduled maintenance costs had yet to be finalized. Special Assessments have yet to be finalized.

Costs are estimated.
(2) In 2026, the City hired a Senior Traffic Signal & Lighting Technician. This position is responsible to perform in-house routine street light maintenance; requiring salary allocation and material procurement.
(3) FY 26/27 represents the 5
th year for repayment of a low interest (1%) Energy Efficiency Loan from the California Energy Commission (CEC) for conversion of 593 streetlights to energy efficient models. Actual energy cost savings will be used to repay the loan.

Although there is no impact to the General Fund, Measure A Maintenance funds (Fund 210) are proposed to supplement the special assessments to cover the anticipated FY 26/27 CHLD budget shortfall.

On January 1, 1997, when the City incorporated and assumed ownership of all streetlights within the new City limits, CHLD revenues were essentially fixed due to the passage of Proposition 218 in November 1996. However, over the years, expenses (electricity, labor, materials, aging infrastructure, etc.) have continued to rise resulting in a District shortfall each year. Historically, the City has supplemented the CHLD budget utilizing Measure A Maintenance Funds.

Proposition 218 limits the ability of local governments to increase assessments on property owners without their consent. Before increasing the fees for the CHLD, the City would first need consent of two-thirds of affected property owners through a vote or a protest process. Since each and every property within City limits is a property owner within the CHLD assessment area, the proposition 218 ballot process for a proposed increase to the CHLD assessment rates would be extensive and lengthy, and is estimated to cost approximately $100,000 and take 12- 18 months to implement.

Assessment Rate
FY 2026/2027 Rates
(Unchanged from FY 2025/2026 Rates)
Safety Light Only $2.56/parcel
Street Light (single family residential) $15.32/parcel
Safety and Street Light (single family residential) $17.88/parcel Safety and Street Light (non-single family
residential)
$2.56/parcel + $0.2519 per linear foot of
frontage

Background and Analysis

Sacramento County created County Service Area No. 1 (CSA-1) to provide revenue to operate and maintain street and safety lights throughout the County. In June 2005, the City Council voted to begin the process of detaching from CSA-1 in an effort to improve levels of service on safety and street lighting within the City. In June 2006, the City completed the process by forming the CHLD and became fully responsible for operation and maintenance of all street and safety lights within the City.

ITEM 16
Subject: Citrus Heights Lighting District – Levy Assessments for Fiscal Year 26/27 Date: July 8, 2026

Specific maintenance responsibilities for the District are discussed in the Engineer’s Report, enclosed as Attachment 2.

The annual update and the levy of assessments for Fiscal Year 2026/2027 for the CHLD, proposed by the resolution, will fund operation and maintenance of street lights and safety lights, including the cost of electricity, replacement of bulbs and repair and replacement of damaged light poles, luminaires, and other related equipment.

Through ongoing analysis of the District, the City has substantially improved the level of service related to street light maintenance and operations, and fine-tuned the scope of the annual maintenance contract. In the past several years, continued efforts by staff have resulted in reductions to the annual expenses. Currently, a total of approximately 3,453 energy efficient LED lights (approximately 71.5% of the District’s total inventory) have been installed and/or converted from existing street lights. Efforts to install more efficient LED lighting and lower annual maintenance rates reduced the District’s total expenditures. However, repeated increases in electric utility rates, more frequent repair of aging street lighting equipment, and damages due to auto vehicular crashes have offset these cost savings resulting in a projected shortfall of approximately $113,590.72 for Fiscal Year 26/27. The increase of the number of safety lights included in the City’s Capital Improvement Projects (CIPs) and development projects have also added additional electricity and maintenance costs.

Staff continue to identify and evaluate additional measures to reduce District expenditures and offset rising electricity costs. In 2019, the City conducted a feasibility study evaluating the possibility to update various City-owned equipment and facilities with the goal of reducing energy costs. On April 8, 2020, the California Energy Commission (CEC) approved a low interest (1%) Energy Efficiency Loan for the implementation of an energy efficiency upgrade project consisting of a significant number of street light retrofits. In June 2021, a City-retained contractor began replacing existing street lights with LED fixtures, which was completed in October 2021. As a result of the LED upgrades, the City’s electrical bills from the Sacramento Municipal Utility District (SMUD) decreased on average by 9.6% for the six-month period of December 2021 to May 2022 compared to the same timeframe the prior year.

In addition, LED conversions have become part of the regular maintenance program and staff continue to work with the Sacramento Municipal Utility District (SMUD) to ensure accurate billings, including quantities, type, and wattages for the entire CHLD inventory. Monthly updates, LED conversions and changes are communicated to SMUD which are subsequently reflected in the monthly utility billings.

As part of the City’s ongoing effort to reduce costs, improve operational efficiency, and improve response times, the City added a Senior Traffic Signal and Lighting Technician in March 2026.

With this added capability, the City anticipates substantially reducing the scope of contracted unscheduled street light maintenance, including knockdown repairs and other corrective action.

This position will allow the City to perform the majority of routine street light maintenance and initial emergency response tasks in-house.

No major expansion of the existing system, except for improvements included in grant-funded transportation projects or new development projects, will be considered until additional revenues ITEM 16
Subject: Citrus Heights Lighting District – Levy Assessments for Fiscal Year 26/27 Date: July 8, 2026

are identified to support both the initial capital costs and the ongoing maintenance costs associated with system expansion.

Since the City assumed responsibility for the CHLD from Sacramento County in 2006, the District has operated with limited assessment revenue, and the City has implemented multiple cost-control measures, including LED conversions, maintenance contract refinements, and inventory verification for reduced maintenance costs where feasible. However, continued increases in utility rates, aging infrastructure repair needs, vehicle-related damage, and updated methods for allocating City overhead costs have contributed to the District’s ongoing funding shortfall. The underlying funding constraint is that the assessment rates, outlined in Fiscal Impact section above, have remained unchanged since 1996 when Proposition 218 was passed by the California voters, and any increase to assessment rates would require a vote of those assessed in compliance with the applicable Proposition 218 approval process.

On June 24, 2026, the City Council adopted a Resolution of Intention for the CHLD approving the Engineer’s Report, declaring its intention to order the annual update for Fiscal Year 2025/2027, to levy and collect assessments for the CHLD, and setting the time and date for the public hearing.

Pursuant to the Landscaping and Lighting Act of 1972, the City must hold a public hearing on the matter for the CHLD. Since an increase in assessments is not proposed, the Code only requires the Notice to be published in a newspaper.

The Engineer’s Report proposes the assessment rates will not exceed the rate levied in Fiscal Year 2025/2026. No ballot procedure or special notice will be necessary to maintain these assessments. The Assessment District diagram and assessment rolls are contained in the Engineer’s Report.

Attachments

1. Resolution No. 2026-____ A Resolution of the City Council of the City of Citrus Heights, California, to confirm the diagram and assessment and to levy Fiscal Year 2026/2027 assessments for the Citrus Heights Lighting District.

2. Engineer’s Report
ITEM 16
RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS

HEIGHTS, CALIFORNIA, TO CONFIRM THE DIAGRAM AND ASSESSMENT AND TO LEVY FISCAL YEAR 2026/2027 ASSESSMENTS FOR THE

CITRUS HEIGHTS LIGHTING ASSESSMENT DISTRICT
WHEREAS, on June 24 , 2026 the City Council (Council) of the City of Citrus Heights (City) adopted its Resolution No. 2026-50, initiating proceedings pursuant to the Landscaping and Lighting Act of 1972, being California Streets and Highways Code Sections 22500 et seq . (Act), to levy and collect assessments for Fiscal Year 2026/2027 in the City of Citrus Heights Lighting Assessment District;
WHEREAS, as directed by this Council, the City Engineer has prepared and filed with the City Clerk a report for Fiscal Year 2026/2027 ( the “Engineer’s Report”) in accordance with the Act;
WHEREAS, on June 24, 2026, the Council adopted its Resolution No. 2026-51, approving the Engineer’s Report, and setting a public hearing date of July 8, 2026, at 6:00 p.m., or soon after, at the Citrus Heights Council Chambers located at 6360 Fountain Square Drive, Citrus Heights, California 95621;
WHEREAS, a notice of the public hearing was published in the form, time, and manner required by law;
WHEREAS, the Engineer’s Report is on file in the Office of the City Clerk and incorporated herein by reference; and
WHEREAS, at the public hearing, the Council duly heard all interested persons desiring to be heard.

NOW THEREFORE BE IT RESOLVED AND ORDERED, by the City Council of the City of Citrus Heights hereby declares that:

Section 1. Recitals. The foregoing recitals are true and correct and the City Council so finds and determines.

Section 2. Approval of Engineer’s Report. This Council hereby approves the Engineer’s Report as now on file with the City Clerk.

Section 3. Improvements Ordered. This Council hereby orders the proposed improvements described in the Engineer’s Report to be made.

Section 4. Special Benefit Finding. This Council hereby finds and determines that the assessment included in the Engineer’s Report assesses all of the subdivisions of land in the assessment district for the special benefits provided by the improvements in proportion to the special benefits to be received by such subdivision, respectively, from the improvements.

ITEM 16
Section 5 . Confirmation of Assessment Diagram. This Council hereby confirms the diagram and the assessment now on file with it.

Section 6. Directive to file Diagram and Assessment. This Council hereby directs the City Clerk to file a certified copy of the diagram and the assessment as confirmed with the Sacramento County Auditor.

Section 7. Entry on the Roll. The Sacramento County Auditor is hereby requested to enter on the County Assessment Roll opposite each lot or parcel of land the amount assessed thereupon, as shown on the assessment filed by the City Clerk.

Section 8. Effective Date. This resolution shall take effect from and after the date of its passage.

The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 8th day of July, 2026, by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

MariJane Lopez-Taff, Mayor
ATTEST:

Amy Van, City Clerk
ITEM 16

CITY OF CITRUS HEIGHTS

SACRAMENTO COUNTY

CALIFORNIA
ENGINEER’S REPORT
For
Citrus Heights Lighting District
Annual Update for Fiscal Year 2026/2027
Prepared by
Leslie Blomquist
City Engineer
June 24, 2026
ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page i

CERTIFICATIONS

CITRUS HEIGHTS LIGHTING DISTRICT
(Pursuant to the Landscaping and Lighting Act of 1972)
Engineer’s Report for Fiscal Year 2026/2027
The undersigned respectfully submits the enclosed report as directed by the City Council.

DATED: ____________ __, 2026

CITY OF CITRUS HEIGHTS
By: __
Leslie Blomquist, P.E.

CITY ENGINEER
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment Rates and Assessment Diagram thereto attached, was filed with me on the ________ day of ______________, 2026.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California
By:

I HEREBY CERTIFY that the enclo
sed Engineer’s Report, together with Assessment Rates and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Citrus Heights, California, on the _______________ day of __________________, 2026 Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California
By: ______________________________
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment Rates and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Sacramento on the _______________ day of __________________, 2026.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California
By: ______________________________
June 18
ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page ii
Page ii
Table of Contents
Section I: Overview ................................................................................................................................ 1 Contents of the Engineer’s Report
............................................................................................... 1 Introduction and Background ....................................................................................................... 1 Section II: Plans and Specifications ..................................................................................................... 2 General Description of the District .............................................................................................. 2 Description of Services and Improvements to Be Maintained ..................................................... 2 Section III: District Budget ................................................................................................................... 3 Proposed Fiscal Year Budget ........................................................................................................ 3 Description of Budget Items ......................................................................................................... 4 Section IV: Method of Apportionment ................................................................................................ 5 General .......................................................................................................................................... 5 Special Benefit Analysis ............................................................................................................... 6 Assessment Methodology ....................................................................................................... ...... 6 Assessment Rates ............................................................................................................. ............. 8 Section V: Assessment Roll ................................................................................................................... 8 Section VI: Assessment Diagram ......................................................................................................... 8 Figure 1.1 ................................................................................................................................................. 9 Table 1.1 ................................................................................................................................................ 10 ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page 1
Section I: Overview
Contents of the Engineer’s Report
This Report describes the District boundaries and the proposed improvements to be assessed to the property owners located within the District. The Report is made up of the following sections:

Section I: Introduction and Background – Provide s a general introduction into the Report and provides background on the assessment.

Section II: Plans and Specifications – Contains a general description of the improvements that are maintained and serviced by the District.

Section III: Estimate of Costs – Identifies the cost of the maintenance and services to be provided by the District including incidental costs and expenses.

Section IV: Method of Apportionment – Describes the basis in which costs have been apportioned to lots and parcels within the District, in proportion to the special benefit received by each lot and parcel.

Section V: Assessment Roll – The a ssessment roll identifies the maximum assessment to be levied to each lot or parcel within the District.

Section VI: Assessment Diagram – Displays a diagram of the District showing the boundaries of the District.

For this Report, each lot or parcel to be assessed refers to an individual property assigned its own Assessment Parcel Number by the Sacramento County Assessor’s Office as shown on the last equalized roll of the assessor.

A. Introduction and Background
County Service Area 1 (CSA-1) was established in 1986 by the Sacramento County Board of Supervisors (Board) through the reorganizing of five existing street light maintenance districts. CSA-1 provided street light services to the unincorporated portions of Sacramento County as they existed in 1986. Since that time, the Cities of Citrus Heights, Elk Grove and Rancho Cordova have incorporated; however, responsibility for street light maintenance within these jurisdictions initially remained with CSA-1. On June 14, 2005, the County Board of Supervisors approved the creation of separate zones within CSA-1 corresponding to each incorporated city, with the City of Citrus Heights designated as CSA-1 Zone 3.

The City of Citrus Heights (City) incorporated on January 1, 1997. Between incorporation and the eventual transfer of CSA-1 Zone 3 responsibilities, City staff coordinated with County staff to facilitate street light maintenance by forwarding service requests from City residents to the County.

During this period, CSA-1 revenues remained essentially fixed due to the passage of Proposition 218 in 1996, while operating costs (electricity, labor, materials, etc.) continued to rise. As a result, CSA-1 reduced staffing levels, which in turn increased response times.

Recognizing that assuming local control of street light maintenance and assessments was essential to improving service levels, the Citrus Heights City Council adopted Resolution No. 2005-58 on June 22, 2005, formally notifying the County Board of Supervisors of the City’s intent to detach Zone 3 from CSA-1.

ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page 2
Following coordinated efforts with CSA-1 and the Local Agency Formation Commission (LAFCO), the City Council adopted Resolution No. 2006-63 on June 8, 2006, declaring its intent to form the Citrus Heights Lighting District. The process concluded on June 22, 2006, when the City Council adopted Resolution No. 2006-70, establishing the Citrus Heights Lighting District (CHLD or District) pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code §22500 (1972 Act). Formation of the CHLD in enabled the City to continue levying the direct assessments previously authorized under CSA-1. The City assumed all associated revenues and maintenance responsibilities from Sacramento County at the start of Fiscal Year 2006/2007.

This Engineer’s Report (Report) has been prepared pursuant to the 1972 Act (Part 2 of Division 15 Sections 22500 through 22679 of the Streets and Highways Code) and describes the District and the proposed annual assessments. The assessments are based on historical maintenance costs, current and projected energy rates, and comparable information from neighboring jurisdictions. Assessments will be levied on parcels that receive a special benefit from street light and highway safety lights, and each parcel is assessed proportionately to the special benefit it receives.

Section II: Plans and Specifications
A. General Description of the District
The boundaries of the Citrus Heights Lighting District are coterminous with the incorporated limits of the City of Citrus Heights (see Figure 1.1). Citrus Heights is located in the northernmost section of Sacramento County along Interstate 80 and encompasses approximately 14 square miles.

B. Description of Services and Improvements to be Maintained All lighting improvements and facilities maintained and serviced through District assessments are owned or operated by the City of Citrus Heights or the Sacramento Municipal Utility District (SMUD).

For purposes of this Report, lighting facilities are categorized into two types :

1. Highway Safety Lights - Lights located at intersections, along major roadways, and along the rear of parcels abutting major streets.

2. Street Lights - all other lighting not designated as Highway Safety Lights, generally servicing local residential and collector streets.

Maintenance and operational services are performed by City personnel, contractors, and SMUD.

District assessments provide funding for all Street and Highway Safety Lighting services within the City, including, but not limited to:
• Maintenance, repair and replacement of street light poles and fixtures, including lamp replacement, painting, photoelectric control repair or replacement, and repairs necessitated by vehicle collisions, vandalism, weathering, or normal wear. • Repair and replacement of electrical conduit, pull boxes, and related appurtenances damaged by construction activity, vehicle crashes, or environmental conditions. • Payment of electrical utility costs for the existing street light system. • Response to constituent and business inquiries and service requests related to street lighting.

ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page 3
• Implementation of remedial projects involving major repairs or facility upgrades.

Engineering services are provided by City staff or by consultants. • Installation of Highway Safety Lights along major streets and at intersections for traffic-safety purposes. These installations typically occur as part of new signalized intersections funded through the City’s Capital Improvement Program for as conditions of development, with capital costs borne by the City of private developers.
• Creation and maintenance of the street light inventory database, including pole numbering, mapping, and condition tracking to support an effective maintenance and asset-management program.
• Acquisition of land, easements, and rights-of-way necessary for operation and maintenance of the Street and Highway Safety Lighting system.
• Administration of the District.

For purposes of this Report, maintenance refers to the provision of services and materials required for the ordinary and usual operation of the public lighting facilities, including repair, removal, or replacement of improvements or appurtenant components.

Service refers to the labor, materials, equipment, and utilities necessary to maintain and operate all public lighting facilities provided by the City.

Based upon current maintenance records, the combined number of Street Lights and Highway Safety Lights within the Citrus Heights Lighting District is 4,831.

Section III: District Budget
A. Proposed Fiscal Year Budget
Since assuming responsibility for the lighting district from Sacramento County in June 2006, the City has identified all revenue sources and established a comprehensive understanding of District expenditures. During this period, the City has significantly improved the level of service for street light and highway safety light
maintenance and operations and refined contract administration procedures to minimize annual maintenance costs.

For the 2026/2027 Fiscal Year, special-assessment revenues are projected to fund the majority of the anticipated District expenditures.

However, due to increased electrical power costs and ongoing repairs associated with aging infrastructure, a projected total shortfall of approximately $113,590.7 2.

Costs for contract unscheduled maintenance work (materials and repairs for damages due to k
nockdowns and aging infrastructure) are difficult to predict each year. For FY 2026/2027, the estimated costs for unscheduled
maintenance work is projected to be $35,000.00. Cost recovery related to insurance settlements on street light knockdowns will be pursued as appropriate.

Over the past year, the City has continued converting existing fixtures and installing new energy efficient Light Emitting Diode (LED) fixtures through roadway improvement projects. As of this report, approximately
3,453 LED fixtures have been installed citywide, representing 71.5% of the District’s total inventory.

ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page 4

Staff continues to evaluate and implement measures to reduce District expenditures and mitigate rising electricity costs. In 2019, the City conducted a feasibility study assessing opportunities to City-owned equipment and facilities to achieve long-term energy savings. On April 8, 2020, the California Energy Commission (CEC) approved a low interest (1%) Energy Efficiency Loan to support an energy- efficiency upgrade project consisting of a substantial number of street light retrofits. In June 2021, a City-retained contractor initiated replacement of existing street lights with LED fixtures, which was completed in October 2021. Following the LED conversions, the City’s SMUD electrical bills decreased by an average of 9.6% during the six-month period from December 2021 to May 2022 compared to the same period the prior year.

Repayment of the CEC loan began in December 2022, and this expenditure is included in Table 1.1 at the end of this report. The biannual loan payment of $11,577.86 is funded through the energy savings realized from reduced utility costs. Upon completion of the 20-year repayment term, District expenditures will decrease by the amount of the annual loan obligation.

In March 2026, the City added a Senior Traffic Signal and Lighting Technician to enhance in-house capability as part of the ongoing effort to reduce costs, improve operational efficiency, and increase response times. With this added staffing, the scope of the existing contract for unscheduled street light maintenance (knockdowns and repairs) will be substantially reduced as this staff position will perform the majority of regular street light maintenance and initial emergency response tasks in-house.

In addition, staff continues to coordinate with SMUD to ensure accurate utility billings, including verification of fixture quantities, fixture types, and wattages for the entire District inventory. As street light fixtures are upgraded, SMUD updates the corresponding billings to reflect the changes revised in monthly utility billings.

No major expansion of the existing system, except when included in grant-funded transportation projects or new development, will be considered until additional revenue sources are identified to support both the initial capital investment and the ongoing operations and maintenance costs associated with system expansion.

The proposed District budget is summarized in the Budget Analysis shown on Table 1.1, which outlines the estimated costs to provide lighting improvements, associated administrative expenses, and the special benefit assessment (Balance to Levy).

B. Description of Budget Items
The following is a brief description of the various components of the District budget including the sources and uses of funds, which are included in Table 1.1.

Sources of Funds – Identifies the revenue sources used by the District to operate, maintain, and service the street light and safety light system. Funding sources may include interest earnings, special assessments, cost recovery revenues, and other supplemental contributions. • Interest on Fund Balance – Interest earnings accrued on the District’s fund balance. • Special Assessments – Revenue generated from assessments levied on parcels within the District that receive benefit from the street lights and highway safety lights.

ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page 5

• Cost Recovery – Revenue received through insurance reimbursements and other recovery efforts associated with knockdowns or damage to street light and highway safety light infrastructure.
• Other Revenue – Contributions from the City’s General Fund or other supplemental sources used to offset expenditures that exceed annual assessment revenues.

Uses of Funds – Identifies the expenditures required to operate, maintain, and service the District’s lighting infrastructure. Costs may include labor, utilities, equipment, materials, supplies, repairs, replacements, and system upgrades necessary to properly maintain the assets that provide a direct benefit to the District.
• Electrical Costs – Includes the cost of electrical service for all street light facilities. For locations where SMUD retains maintenance responsibility, the associated maintenance charges are also included on the utility bill.
• Professional Services – Includes consultant services to verify assessor parcel information for all properties within the District and to incorporate new parcels into the annual assessment roll. Also includes assessment collection fees charged by the Sacramento County Assessor’s Office for collecting and remitting District assessments to the City, as well as Sacramento County fees for levying each parcel with the approved assessment. • Contract Maintenance (Scheduled) – Includes contracted labor for routine street light maintenance activities and the preparation and ongoing management of the street light inventory. Historically, these scheduled maintenance services were performed entirely by the City’s on-call electrical contractor. However; with the addition of the in-house Senior Traffic Signal and Lighting Technician in March of 2026, the need for contracted scheduled maintenance will be substantially reduced.
• Contract Maintenance (Unscheduled) – Includes contractor labor, equipment, and materials required to address unplanned repairs, including aging infrastructure failures, knock-down repairs and replacements, and other corrective work outside the scope of the scheduled monthly maintenance program.
• Construction – Funds allocated for special projects involving upgrades or modifications to street light and safety light infrastructure and associated facilities.

Section IV: Method of Apportionment
A. General
The 1972 Landscape and Lighting Act authorizes local agencies to form assessment districts for the construction, operation, maintenance, and servicing of public improvements, including street lighting systems, traffic signals, landscaping, parks and drainage facilities.

Pursuant to Streets and Highways Code Section 22573, assessments for maintenance must be levied in proportion to the special benefit received, rather than based on the assessed value of the property. “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page 6

in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
Section 22574 of the 1972 Act authorizes the establishment of zones of benefit within an assessment district if “by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements.” In addition, Article XIIID of the California Constitution and the Implementation Act require that a parcel’s assessment not exceed the reasonable cost for the proportional special benefit conferred to that parcel. Article XIIID and the Implementation Act further specify that only special benefits are assessable and the City must separate the general benefits from the special benefits. They also require that publicly owned properties which specifically benefit from the improvements be assessed.

A. Special Benefit Analysis
All properties within the District receive a special benefit from the enhanced safety provided by Highway Safety Lights, which illuminate major roadways and intersections. This lighting improves driver visibility of traffic controls (stop signs, yield signs), street name signs, and pedestrians during nighttime conditions, and assists emergency service providers (police, fire, etc.) in locating properties within the District.

In addition to the Highway Safety Light special benefit, individual parcels may receive a parcel- specific special benefit from the presence of a Street Light located on or near the parcel which enhances safety/security in the area. For a parcel to receive this safety/security benefit from street lighting, fifty percent or more of the property’s frontage must be illuminated (based on the road width and spacing of the lights found in the County of Sacramento Improvement Standards). The Street Lighting service charge is apportioned only to those parcels that benefit directly from street lighting.

A distinction is made between residential and non-residential benefit parcels based on zoning. This results in a flat rate service charge on each residential benefit parcel and a service charge per front foot on each non-residential benefit parcel.

The formula used for calculating the District assessment reflects the composition of the parcels, the improvements and the services provided, and fairly proportions the costs based on special benefit to each parcel. Only parcels receiving benefit from Street Lights and Highway Safety Lights are assessed.

General Benefits
There are no general benefits related to Highway Safety Lights or Street Lights.

B. Assessment Methodology
When the original CSA-1 was established the assessment methodology was as follows:

Highway Safety Lighting – All properties are considered to benefit equally from Safety Lighting, as defined above in Special Benefit Analysis. As such, all parcels within CSA-1 were levied a flat rate calculated by the following formula:

Safety Light Maintenance Cost/Total Parcels = Levy per parcel ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page 7

Street Lighting – Only properties that benefit from a street light are levied this assessment. Service charges for parcels that benefit from both safety and street lights are classified as residential parcels or non-residential parcels with separate services charges as follows:

Residential Parcels (Zoned RD1, RD2, RD3, RD4, RD5, RD7): The service charge for a residential parcel was levied utilizing the following formula:

Street Light Maintenance Cost * % of Residential lights / Residential Parcels = Levy per residential parcel
Non-Residential Parcels (all other zoning): The service charge for a residential parcel was levied utilizing the following formula:

Street Light Maintenance Cost * % of Non-Residential lights / Non- Residential Front Footage of Parcels = Levy per linear feet of non-residential front footage Levy per linear feet of non-residential front footage * Non-Residential Parcel Front Footage = Levy per Parcel
The passage of Proposition 218 in 1996 mandated that assessment increases must be approved by a two-thirds vote of the assessed property owners. As a result, the assessment rates for the Sacramento County’s CSA-1 were essentially frozen at the levels in effect at that time. These same rates remained in place and were carried over in 2006 upon creation of the Citrus Heights Lighting District, and have not increased since then. The current assessment methodology is therefore:

Highway Safety Lighting – All properties are considered to benefit equally from Safety Lighting, as defined above in Special Benefit Analysis. The service charge per parcel is equal to $2.56 per year.

Street Lighting – Only properties that benefit from a street light are levied this assessment. Service charges for parcels that benefit from both safety and street lights are classified as residential parcels or non-residential parcels with separate services charges as follows:

Residential Parcels (Zoned RD1, RD2, RD3, RD4, RD5, RD7): The service charge for a residential parcel is equal to $15.32 per year.

Non-Residential Parcels (all other zoning): The service charge for a non-residential parcel is equal to $0.2519 per linear foot length of the parcel’s public street frontage.

Exempt – Exempt from the assessment would be the areas of public streets and other roadways (typically not assigned an APN by the County), dedicated public easements, open space areas and rights of ways including public greenbelts and parkways. Also exempt from assessment would be utility rights of ways, common areas (such as in condominium complexes), landlocked parcels, small parcels vacated by City/County, bifurcated lots, and any other property that cannot be developed.

These types of parcels have little or no value and therefore do not benefit from the improvements.

Land use classification for each parcel is based on the Sacramento County Assessor’s Roll. Zoning classification for each parcel is based on the City of Citrus Heights Zoning Map.

ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page 8

C. Assessment Rates
The Fiscal Year 2026/2027 assessment rates for the District are proposed to remain the same as Fiscal Year 2025/2026. The following shows the assessments proposed to be levied:

Street Lighting
Residential (Zoned RD1, RD2, RD 3, RD4, RD5, RD7) $15.32 per parcel Non-Residential (all other z ones) $0.2519 per front foot Highway Safety Lighting
All parcels (except ‘Exe mpt’) $2.56 per parcel
Section V: Assessment Roll
Parcel identification for all lots or parcels within the District shall be based on the parcel information shown on the Sacramento County Assessor’s maps for the fiscal year in which this Report is prepared.

Non-assessable lots or parcels include all developed non-residential parcels, vacant parcels, government-owned and public utility-owned parcels, land principally encumbered with public rights- of-way and other tax-exempt parcels such as common areas or open space for which the County does not generate a tax bill. These parcels will not be assessed for the District improvements.

A listing of parcels assessed within this District, along with the proposed assessment amounts, is on file with the City Clerk and is incorporated by reference into this Report. Said listing of parcels to be assessed shall be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in FY 2026/2027. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and the assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Section VI: Assessment Diagram
The boundaries of the District are co terminous with the boundaries of th e City of Citrus Heights (see Figure 1.1).

ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page 9

FIGURE 1.1
Lighting District Boundary

ITEM 16
Citrus Heights Lighting District June 24, 2026
FY 2026/2027 Engineer’s Report Page 10
TABLE 1.1
Citrus Heights Lighting District
Budget Analysis
DESCRIPTION FY 24/25
ACTUAL (6)
FY 25/26
ACTUAL*
FY 26/27

PROPOSED
BUDGET
SOURCES OF FUNDS:

Interest on Fund Balance $0.00 $64.04 $65.00
Special Assessments $339,063.00 $330,941.57 $334,000.00 Shared Maintenance Cost Reimbursement (1) $134.67 $112.82 $115.00 Total Sources of Funds: $339,197.67 $331,118.43 $334,180.00 USES OF FUNDS:

Advertising $759.25 $0.00 $800.00
Utilities (2) $247,981.53 $243,451.26 $244,000.00
CEC Loan Repayment (3) $23,155.72 $23,155.72 $23,155.72 Professional Services $10,223.54 $5,325.18 $5,500.00 Membership Dues $3,867.96 $4,454.78 $4,600.00
Contract Maintenance (Scheduled) (7) $90,511.80 $0.00 $0.00 Contract Maintenance (Unscheduled) (4) $112,198.55 $155,737.00 $35,000.00 Materials & Supplies (5) $0.00 $20,304.47 $45,000.00 New Construction $16,500.00 $0.00 $0.00
Cost Allocations 13,379.00 $13,112.00 $13,115.00
Salary Allocations (Streetlight Maintenance) (5) $0.00 $0.00 $76,600.00 Total Uses of Funds: $518,577.35 $465,540.41 $447,770.72 FUND BALANCE:

Be ginning Fund Balance (July 1st) $0.00 $0.00 $0.00
Add Sources of Funds $339,197.67 $331,118.43 $334,180.00 Subtract Uses of Funds $518,577.35 $465,540.41 $447,770.72 Fund Shortfall: $(179,379.68) $(134,421.98) $(113,590.72) OTHER FUNDING SOURCES:

Measure A Maintenance Funds (Fund 210) to
cover District shortfall
$179,379.68 $134,421.98 $113,590.72
Ending Fund Balance (June 30th) $0.00 $0.00 $0.00
* Actual Costs and Revenue for FY25/26 are subject to change and includes fiscal projections for work not yet invoiced. (1) The costs for four streets lights located on Antelope Road, near the I-80 Ramps, are shared with Caltrans (Caltrans reimburses the City for 50% of associated costs).
(2) Includes SMUD maintenance costs – Certain street lights ar e mounted on SMUD-owned power poles. The District reimburses SMUD for the operation and maintenance of these lights. (3) The City received a low interest (1%) Energy Efficiency Loan from the California Energy Commission (CEC) for capital costs to convert approximately 593 street lights to energy efficient models. Actual energy cost savings will be used to repay the loan. (4) Contract Maintenance (Unscheduled) work includes knoc k-downs, repairs & materials for aging infrastructure, etc. (5) In 2026, the City hired a Senior Traffic Signal & Lighting T echnician. This position is responsible to perform in-house routine street light maintenance. This task now requires salary allocation and material procurement. (6) FY24/25 Actual Costs/Revenue updated since previous y ear Lighting District Engineer's Report and Staff Report. (7) Starting FY 25/26, the city changed the structure of the contract for street light maintenance. Previously, a set lump sum was paid monthly for "scheduled" repairs. The new contract eliminated the lump sum payment and all repairs are now classified as "unscheduled".

ITEM 16

CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM
DAT
E: July 8, 2026
TO: Mayor and City Council Members
Ashley J. Feeney, City Manager
F
ROM: Regina Cave, General Services Director
Mary Poole, Operations Manager
S
UBJECT: Resolution Confirming Report of Delinquent Solid Waste Charges and Ordering Collection of Delinquencies on the Property Tax Roll R
ecommendation
S
taff recommends the City Council:
1) C
onduct a Public Hearing on the Report of Delinquent Solid Waste Charges; and 2) Adopt Resolution No. 2026-___, A Resolution of the City Council of Citrus Heights Confirming a Report of Delinquent Solid Waste Charges and Ordering Collection of Delinquencies on the Property Tax Roll.

S
trategic Plan Alignment
This item is in alignment with the following City Council priority:

Goal: Maintain and Enhance Fiscal Stability While Supporting Operational Excellence.

F
iscal Impact
T
here is no impact to the FY 25-26 budget. This item is included in the annual solid waste budget.

B
ackground and Analysis
S
ection 74-169 of the Municipal Code directs that solid waste charges be a lien against the property to which solid waste services are provided.

G
overnment Code Sections 38790.1 and 25831 authorize the City to collect delinquent solid waste charges on the property tax roll. Delinquencies are charges that are at least three months overdue. Amounts on the property tax roll are collected by the County on the annual property tax bills in two equal installments that must be paid by December and April.

ITEM 17
Subject: Resolution Confirming Report of Delinquent Solid Waste Charges and Ordering Collection of Delinquencies on the Property Tax Roll
Date: July 08, 2026

A report of delinquencies was prepared by Republic Services and filed with the City Clerk. It lists amounts that were originally due on March 1, 2026 or earlier, and remained unpaid at the time the report was filed. By its Resolution No. 2026-040, adopted on June 10, 2026, the City Council declared its intention to collect delinquencies on the property tax roll and set a public hearing on the report of delinquencies for the July 8, 2026, City Council meeting. Staff mailed notice of the public hearing to each property owner listed on the report at least ten days prior to the scheduled public hearing. The purpose of the public hearing is to give affected property owners a chance to dispute their inclusion on the report (or the amount of the delinquency) before the amount is turned over to the County for collection on the property tax bill.

The original report as filed listed 1710 delinquent accounts, with a past due balance of $790,912.09 and penalties of $79,191.21 for a total of $870,003.30.

An updated report has been filed with the City Clerk to remove delinquencies that have been paid since the original report was produced. The attached resolution confirms that revised report.

The City Council may also make other changes to the report after hearing objections and protests at the public hearing,

It is possible that some payments will be made to Republic Services after the adoption of tonight’s resolution. If such payments are made prior to submission of the report to the County, staff and Republic Services will endeavor to remove the paid delinquencies from the report.

Attachments

1) Resolution No. 2026-_____ , a Resolution of the City Council of the City of Citrus Heights Confirming a Report of Delinquent Solid Waste Charges and Ordering Collection of Delinquencies on the Property Tax Roll

ITEM 17
RESOLUTION NO. 2026- ___

RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF CITRUS HEIGHTS CONFIRMING A REPORT OF DELINQUENT

SOLID WASTE CHARGES AND ORDERING COLLECTION OF

DELINQUENCIES ON THE PROPERTY TAX ROLL

WHEREAS, pursuant to Section 74-169 of the Municipal Code, solid waste charges constitute a lien against the property to which services are provided;

WHEREAS, Government Code Sections 38790.1 and 25831 authorize the City to collect delinquent solid waste charges on the property tax roll;

WHEREAS, a report of delinquencies, listing each delinquent parcel and the amount of its delinquency, has been prepared and placed on file in the Office of the City Clerk and made available for public inspection (the “Report’);

WHEREAS, on June 10, 2026, by its Resolution No. 2026-040 (the “Resolution of Intention”), the City Council declared its intention to collect delinquent solid waste fees on the property tax roll;

WHEREAS, the Resolution of Intention set July 8, 2026 at 6:00 p.m. in the City Council Chambers, 6360 Fountain Square Drive, Citrus Heights as the time and place for a public hearing on the Report and any objections or protests to the Report (the “Public Hearing”);

WHEREAS, notice of the Public Hearing and the filing of the Report was mailed to the landowners listed on the Report at least ten days prior to the date of the Public Hearing;

WHEREAS, prior to the Public Hearing, a revised report of delinquencies was prepared to omit delinquencies that have been paid since the Report was originally prepared (the “Revised Report”):

WHEREAS, the Revised Report, which contains no additional delinquencies that were not also on the original Report, is on file in the Office of the City Clerk, available for public inspection, and incorporated herein by reference;

WHEREAS, at the appointed time and place, the City Council held the Public Hearing and heard objections and protests from all interested persons; and

WHEREAS, the City Council desires to confirm the Revised Report, without additional changes and to cause the delinquencies listed on the Revised Report to be collected by the County along with property taxes.

NOW THEREFORE BE IT RESOLVED that:

1. Pursuant to Section 258319(c) of the Government Code, the City Council confirms the Revised Report without additional changes.

2. The City Council directs staff to file a certified copy of the Revised Report with the County Auditor for collection on the 2026-27 Property Tax Roll, and take any other action necessary to cause such collection.

ITEM 17

3. T
he delinquent charges (including penalties and interest) listed on the Revised Report shall constitute special assessments against the respective parcels of land and are a lien on the property for the amount of the delinquency. The assessment shall be collected at the same time and in the same manner as ordinary county ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for those taxes. All laws applicable to the levy, collection, and enforcement of county ad valorem property taxes shall be applicable to the assessment, except that if any real property to which the lien would attach has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on which the first installment of the taxes would become delinquent, then the lien that would otherwise be imposed by this section shall not attach to the real property and the delinquent fees, as confirmed, relating to the property shall be transferred to the unsecured roll for collection.

4. S
taff is authorized to remove such items from the Revised Report as are paid prior to the submission of the Revised Report to the County.

P
ASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 8th day of July, 2026, by the following vote, to wit:

AYE
S: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

MariJane Lopez-Taff, Mayor
ATTEST:

Amy Van, City Clerk
ITEM 17

CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM
DAT
E: July 8, 2026
TO: Mayor and City Council Members
Ashley J. Feeney, City Manager
F
ROM: Meghan Huber, Economic Development & Community Engagement Director Alicia Aguirre, Management Analyst II Economic Development & Community Engagement
S
UBJECT: Resolution Supporting the Nomination of Three Citrus Heights Census Tracts for an Opportunity Zone Designation
Recommendation
S
taff recommend the City Council adopt Resolution No. 2026-___ A Resolution of the City Council of the City of Citrus Heights, California, supporting the nomination of three eligible Citrus Heights census tracts for Opportunity Zone 2.0 designation.

S
trategic Plan Alignment
T
his item is aligned with the following City Council priority:

G
oal: Diversify for a Vibrant Economy
F
iscal Impact
T
here is no fiscal impact associated with this item. If the nominations are approved, Opportunity Zone designation may encourage long-term private investment in the nominated census tracts, including major development areas such as Sunrise Tomorrow and Stock Ranch, through federal tax incentives. Increased investment could support economic development and generate additional property and sales tax revenues over time.

B
ackground and Analysis
H
istory of Opportunity Zones
The federal opportunity zone program was established through the Tax Cuts and Jobs Act of 2017 to encourage long -term private investment in economically distressed communities. Under the program, states nominate eligible census tracts which are then certified by U.S. department of the Treasury as Qualified Opportunity Zones. Investors who reinvest capital gains into qualifying projects located within a designated Opportunity Zone may be eligible for federal tax incentives.

ITEM 18
Subject: Opportunity Zones 2.0 Nomination
Date: July 8, 2026

California received 879 Opportunity Zone designations under the original 2018 program. Since then, communities across the state have used the designation as one of several economic development tools to help attract private investment and support redevelopment efforts.

Opportunity Zone designation does not provide direct funding or guarantee investment; rather, it serves as an additional financing tool that may make eligible areas more attractive for private investment.

Opportunity Zones 2.0
The original Opportunity Zone program was established as a temporary initiative, with designations scheduled to expire after 2026. In 2025, Congress permanently reauthorized the program and directed states to nominate a new set of Opportunity Zones beginning in 2026. As part of this process, California is seeking recommendations from local jurisdictions for eligible census tracts to be considered for designation effective January 1, 2027.

As part of the Opportunity Zones 2.0 designation process, the U.S. Department of the Treasury identified census tracts that meet updated federal eligibility criteria based on measures of economic distress, including median family income and poverty levels. Only census tracts identified by the U.S. Department of the Treasury as eligible may be nominated by the State.

California has 2,469 federally eligible census tracts. Under Opportunity Zones 2.0, the Governor may nominate up to 25 percent of those tracts (618 total) for designation by the U.S. Department of the Treasury

Eligible Census Tracts
Based on Treasury's eligibility list, three census tracts within Citrus Heights are eligible for nomination. These tracts are shown in Attachment 1 and listed in the table below. Because these are the only federally eligible census tracts within the city, staff recommend that all three be submitted to the Governor's Office of Business and Economic Development (GO-Biz) for consideration.

Census Tract Number Development Opportunities
06067008139 Sunrise Mall
06067008136 Stock Ranch
06067008131 Greenback/Auburn

Census Tract 06067008139 – Sunrise MarketPlace Area
This census tract includes the Sunrise Mall property and surrounding commercial area, which is the focus of the Sunrise Tomorrow Specific Plan and the proposed Sunrise Sports Center.

Opportunity Zone designation may complement ongoing redevelopment efforts by providing an additional financing tool that could support future private investment.

Census Tract 06067008136 – Stock Ranch Area
This tract includes the Stock Ranch commercial area and surrounding employment uses including City Hall, Sam’s Club, and Safeway Shopping Centers. The area contains opportunities for commercial reinvestment and infill development that are consistent with the City's economic development objectives.

ITEM 18
Subject: Opportunity Zones 2.0 Nomination
Date: July 8, 2026