Agenda packet — Concord City Council, May 13, 2025 (part 2 of 2)

Res No. 25-XX 1

BEFORE THE CITY COUNCIL OF THE CITY OF CONCORD

COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA
Adoption of a Resolution Accepting the Preliminary
Engineer’s Report for the Citywide Street Lighting
Assessment District
Resolution No. 25-XX
/
WHEREAS, the Citywide Street Lighting Assessment District was created on March 8, 1988, by the adoption of Resolution No. 88-46; and
WHEREAS, the City Council is required by the Streets and Highways Code 22500 et seq. to follow certain steps in order to levy an annual assessment; and WHEREAS, the City Council on April 22, 2025, adopted Resolution No. 25-XX ordering the preparation and filing of the Engineer’s Report; and
WHEREAS, the Preliminary Engineer’s Report has been prepared and filed with the City Clerk; and
WHEREAS, the City Council, at its meeting on May 13, 2025, had before it the Preliminary Engineer’s Report.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CONCORD DOES RESOLVE AS FOLLOWS:

Section 1. The foregoing recitals are incorporated by reference. Pursuant to the California Environmental Quality Act of 1970, Public Resources Code §21000, et seq., as amended and implementing State CEQA Guidelines, Title 14, Chapter 3 of the California Code of Regulations (collectively, “CEQA”), these activities do not constitute a “project” within the meaning of Public Resources Code Section 21065, 14 Cal Code Reg. Section 15060(c)(2), 15060(c)(3), or 15378 because it has no potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment. In addition, the Amendment is categorically exempt pursuant to Section 15061(b)(3), “Review for Exemptions” of the CEQA Guidelines because there is no possibility that these activities may have a significant effect on the

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Res No. 25-XX 2
environment, and no further environmental review is required. No unusual circumstances are present.

This determination reflects the City's independent judgment and analysis.

Section 2. Accepts the Preliminary Engineer’s Report, a copy of which is on file in the Office of the City Clerk and is incorporated herein by reference.

Section 3. This resolution shall become effective immediately upon its passage and adoption.

PASSED AND ADOPTED by the City Council of the City of Concord on May 13, 2025, by the following vote:

AYES: Councilmembers –
NOES: Councilmembers –
ABSTAIN: Councilmembers –
ABSENT: Councilmembers –
I HEREBY CERTIFY that the foregoing Resolution No. 25-XX was duly and regularly adopted at a regular meeting of the City Council of the City of Concord on May 13, 2025.

Joelle Fockler, MMC
City Clerk
APPROVED AS TO FORM:

Susanne Meyer Brown
City Attorney

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Res No. 25-XX 1

BEFORE THE CITY COUNCIL OF THE CITY OF CONCORD

COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA
Adoption of a Resolution of Intention to Order
Improvements, Levy and Collect Assessments, and Set
a Public Hearing for the Downtown Landscape
Maintenance District
Resolution No. 25-XX
/
WHEREAS, the Downtown Landscape Maintenance District was created on November 14, 1983, by the adoption of Resolution No. 83-132; and
WHEREAS, pursuant to the provisions of the Landscape and Lighting Act of 1972 (Streets and Highways Code 22500 et seq.), the City must follow certain steps to order improvements, levy and collect an annual assessment, and set a public hearing for the Downtown Landscape Maintenance District.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CONCORD DOES RESOLVE AS FOLLOWS:

This determination reflects the City's independent judgment and analysis.

Section 2. The City Council intends to levy and collect assessments within the Downtown Landscape Maintenance District during the Fiscal Year 2025/2026. The amount of the proposed

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Res No. 25-XX 2
assessment for Fiscal Year 2025/2026 is $510,438 which is the same as the prior fiscal year. The assessment for Fiscal Year 2025/2026 depends on each parcel’s square footage, street frontage, and respective benefit zone. The purpose of the assessment is for the maintenance of landscaping in the Concord downtown area. The area of land to be assessed is located within the Concord downtown area, which is within boundaries of the City of Concord, Contra Costa County.

Section 3. The improvements within said district include: the installation or planting of landscaping; the installation of landscaping and park and recreational improvements; the construction of any facilities which are necessary or convenient for the maintenance or servicing thereof; and the maintenance or servicing of any of the foregoing. No substantial changes are proposed to be made to the existing improvements.

Section 4. The Preliminary Engineer’s Report has been filed with the City Clerk and accepted by the City Council. All interested persons are referred to that report for a full and detailed description of the improvements, the properties to be assessed and the proposed assessments upon assessable lots and parcels of land within the assessment district.

Section 5. All interested parties may contact Kit Jory, Public Works Division Manager, at (925) 671-3385 for additional information about the assessment.

Section 6. Property owners may mail a written protest against the assessment to the Office of the City Clerk at 1950 Parkside Drive, MS/03, Concord, California 94519-2578. All written protests must be received by the City Clerk by 5:00 p.m. on June 3, 2025 or delivered to the City Clerk at the June 10, 2025 City Council meeting prior to the close of the public hearing.

Section 7. On Tuesday, June 3, 2025, the City Council will conduct a public hearing on the question of the levy of the proposed assessment. The hearing will be held at 6:30 p.m. in the City Council Chamber located at 1950 Parkside Drive, Concord, California.

Section 8. The City Clerk is authorized and directed to publish this notice of public hearing by publication of this resolution, as required by the Landscape and Lighting Act of 1972.

Section 9. This resolution shall become effective immediately upon its passage and adoption.

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Res No. 25-XX 3
PASSED AND ADOPTED by the City Council of the City of Concord on May 13, 2025, by the following vote:

Joelle Fockler, MMC
City Clerk
APPROVED AS TO FORM:

Susanne Meyer Brown
City Attorney

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Res No. 25-XX 1

BEFORE THE CITY COUNCIL OF THE CITY OF CONCORD

COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA
Adoption of a Resolution of Intention to Order
Improvements, Levy and Collect Assessments, and
Set a Public Hearing for the Pine Hollow Estates
Landscape and Lighting Maintenance District
Resolution No. 25-XX
/
WHEREAS, the Pine Hollow Estates Landscape and Lighting Maintenance District was created on January 28, 1985, by the adoption of Resolution No. 85-15; and WHEREAS, pursuant to the provisions of the Landscape and Lighting Act of 1972 (Streets and Highways Code 22500 et seq.), the City must follow certain steps to order improvements, levy and collect an annual assessment, and set a public hearing for the Pine Hollow Estates Landscape and Lighting Maintenance District.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CONCORD DOES RESOLVE AS FOLLOWS:

This determination reflects the City's independent judgment and analysis.

Section 2. The City Council intends to levy and collect assessments within the Pine Hollow Estates Landscape and Lighting Maintenance District during the Fiscal Year 2025/2026. No increase

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Res No. 25-XX 2
in the assessment rate is proposed for the district. The amount of the proposed assessment for Fiscal Year 2025/2026 is $61,755 which is the same as the prior fiscal year. Each residential parcel within the district is to be assessed in proportion to the size in square feet of the dwelling. The amount of the assessment per parcel for Fiscal Year 2025/2026 ranges from approximately $70 to $305. The purpose of the assessment is for the maintenance of landscaping in the Pine Hollow Estates Landscape and Lighting Maintenance District. The area of land to be assessed is located within the Pine Hollow Estates Landscape and Lighting Maintenance District, which is within the boundaries of the City of Concord, Contra Costa County.

Section 3. The improvements within the Pine Hollow Estates Landscape and Lighting Maintenance District include: the installation or planting of landscaping; the installation of parks and recreational improvements; the construction of any facilities which are necessary or convenient for the maintenance or servicing thereof; and the maintenance or servicing of any of the foregoing. No substantial changes are proposed to be made to the existing improvements.

Section 5. All interested parties may contact Kit Jory, Public Works Division Manager, at (925) 671-3385 for additional information about the assessment.

Section 8. The City Clerk is authorized and directed to publish this notice of public hearing by

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Res No. 25-XX 3
publication of this resolution, as required by the Landscape and Lighting Act of 1972.

Section 9. This resolution shall become effective immediately upon its passage and adoption.

PASSED AND ADOPTED by the City Council of the City of Concord on May 13, 2025, by the following vote:

Joelle Fockler, MMC
City Clerk
APPROVED AS TO FORM:

Susanne Meyer Brown
City Attorney

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Res No. 25-XX 1

BEFORE THE CITY COUNCIL OF THE CITY OF CONCORD

COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA
Adoption of a Resolution of Intention to Order
Improvements, Levy and Collect Assessments, and Set
a Public Hearing for the Landscaping and Lighting
Maintenance District No. 3
Resolution No. 25-XX
/
WHEREAS, the Landscaping and Lighting Maintenance District No. 3 was created on June 25, 1979, by the adoption of Resolution No. 79-6202; and
WHEREAS, pursuant to the provisions of the Landscape and Lighting Act of 1972 (Streets and Highways Code 22500 et seq.), the City must follow certain steps to order improvements, levy and collect an annual assessment, and set a public hearing for Landscaping and Lighting Maintenance District No. 3.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CONCORD DOES RESOLVE AS FOLLOWS:

This determination reflects the City's independent judgment and analysis.

Section 2. The City Council intends to levy and collect assessments within the Landscaping and Lighting Maintenance District No. 3 during the Fiscal Year 2025/2026. The area of land to be

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Res No. 25-XX 2
assessed is located within the boundaries of the City of Concord, County of Contra Costa.

Section 3. No increase in the assessment rate is proposed for Kirkwood. The total amount of the proposed assessment for Fiscal Year 2025/2026 is $19,020 which is the same as the prior fiscal year. The proposed assessment per parcel for Fiscal Year 2025/2026 is $40.64. The purpose of the assessment is for landscaping in center island medians, streetscapes, landscaped easements, and common area landscaping in the Kirkwood area.

Section 4. The amount of the proposed assessment for Ygnacio Woods is $12,212 in Fiscal Year 2025/2026 which is the same as the prior fiscal year. The proposed assessment per parcel for Fiscal Year 2024/2025 is $348.92. The purpose of the assessment is for the maintenance of common area landscaping in Ygnacio Woods. The area of land to be assessed is located within Ygnacio Wood, which is within Landscaping and Lighting Maintenance District No. 3 and within boundaries of the City of Concord, Contra Costa County. No substantial changes are proposed to be made to the existing improvements.

Section 5. There is no assessment proposed for Balhan Terrace or Valley Terrace for Fiscal Year 2025/2026. No substantial changes are proposed to be made to the existing improvements.

Section 6. The Preliminary Engineer’s Report has been filed with the City Clerk and accepted by the City Council. All interested persons are referred to that report for a full and detailed description of the improvements, the properties to be assessed and the proposed assessments upon assessable lots and parcels of land within the assessment district.

Section 7. All interested parties may contact Kit Jory, Public Works Division Manager, at (925) 671-3385 for additional information about the assessment.

Section 8. Property owners may mail a written protest against the assessment to the Office of the City Clerk at 1950 Parkside Drive, MS/03, Concord, California 94519-2578. All written protests must be received by the City Clerk by 5:00 p.m. on June 3, 2025 or delivered to the City Clerk at the June 10, 2025 City Council meeting prior to the close of the public hearing.

Section 9. On Tuesday, June 3, 2025, the City Council will conduct a public hearing on the question of the levy of the proposed assessment. The hearing will be held at 6:30 p.m. in the City

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Res No. 25-XX 3
Council Chamber located at 1950 Parkside Drive, Concord, California.

Section 10. The City Clerk is authorized and directed to publish this notice of public hearing by publication of this resolution, as required by the Landscape and Lighting Act of 1972.

Section 11. This resolution shall become effective immediately upon its passage and adoption.

PASSED AND ADOPTED by the City Council of the City of Concord on May 13, 2025, by the following vote:

Joelle Fockler, MMC
City Clerk
APPROVED AS TO FORM:

Susanne Meyer Brown
City Attorney

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Res No. 25-XX 1

BEFORE THE CITY COUNCIL OF THE CITY OF CONCORD

COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA
Adoption of a Resolution of Intention to Order
Improvements, Levy and Collect Assessments, and Set
a Public Hearing for the Citywide Street Lighting
Assessment District
Resolution No. 25-XX
/
WHEREAS, the Citywide Street Lighting Assessment District was created on March 8, 1988, by the adoption of Resolution No. 88-46; and
WHEREAS, pursuant to the provisions of the Landscape and Lighting Act of 1972 (Streets and Highways Code 22500 et seq.), the City must follow certain steps to order improvements, levy an annual assessment, and set a public hearing for the Citywide Street Lighting Assessment District.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CONCORD DOES RESOLVE AS FOLLOWS:

This determination reflects the City's independent judgment and analysis.

Section 2. The City Council intends to levy and collect assessments within the Citywide Street Lighting Assessment District during the Fiscal Year 2025/2026. No increase in the assessment rate is proposed for the Citywide Street Lighting Assessment District. The amount of the proposed assessment

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Res No. 25-XX 2
for Fiscal Year 2025/2026 is $1,047,535 which is the same as the prior fiscal year. The rate of assessment for Fiscal Year 2025/2026 is $25.00 per equivalent dwelling unit (EDU). The amount of the assessment per parcel for Fiscal Year 2025/2026 ranges from $12.50 to $500. The area of land to be assessed is located within the Citywide Street Lighting Assessment District, which is within the boundaries of the City of Concord, Contra Costa County.

Section 3. The improvements within this district generally consist of the installation, maintenance, and servicing of public lighting facilities in public places within the district. Public lighting facilities consist of pole mounted street lights within the public right-of-way and public parking area of the City of Concord. Lighting facilities are intended to provide safety, security, and convenience of occupants, pedestrians, and travelers. No substantial changes are proposed to be made to the existing improvements.

Section 5. All interested parties may contact Kit Jory, Public Works Division Manager, at (925) 671-3385 for additional information about the assessment.

Section 8. The City Clerk is authorized and directed to publish this notice of public hearing by publication of this resolution, as required by the Landscape and Lighting Act of 1972.

Section 9. This resolution shall become effective immediately upon its passage and adoption.

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Res No. 25-XX 3
PASSED AND ADOPTED by the City Council of the City of Concord on May 13, 2025, by the following vote:

Joelle Fockler, MMC
City Clerk
APPROVED AS TO FORM:

Susanne Meyer Brown
City Attorney

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Staff Report

Date: May 13, 2025

To: City Council

From: Valerie J. Barone, City Manager

Reviewed by: William Tarbox, Director of Public Works

Prepared by: Kit P. Jory Sr, Public Works Division Manager [email protected]
(925) 671-3385

Subject: Considering adoption of eight Resolutions accepting the Preliminary Engineer's Reports and ordering improvements in the Downtown Landscape Maintenance District, Pine Hollow Landscape Maintenance District, Landscaping and Lighting Maintenance District No. 3, and the Citywide Street Lighting Assessment District, declaring the City Council’s intent to levy and collect assessments within those districts for Fiscal Year 2025-2, and setting a Public Hearing for June 2410, 2025.

CEQA: Not a “project” under
Public Resources Code Section
21065 and CEQA Guidelines Sections 15060(c)(3) and 15378; in the alternative, exempt under Guidelines Section 15061(b)(3).

Report in Brief
Adoption of these resolutions will continue the process required by the Landscaping and Lighting Act of 1972 and Proposition 218 to reconfirm for the four Landscape and Lighting Maintenance Districts administered by the City for FY 2025/26. Staff recommends that the City Council adopt Resolutions accepting the Preliminary Engineer’s Reports and further recommends adoption of Resolutions Declaring the City Council’s Intent to Levy Assessments and Order Improvements within the various Districts and set a Public Hearing for June 2410, 2025.

Recommended Action

1. Adopt four Resolutions accepting the Preliminary Engineer’s Reports (Attachments 5-8) for the Downtown Landscape Maintenance District, for Pine Benched Staff Report and Attachments 9-12
Agenda Item No. 3.b
May 13, 2025
Changes in redline/strikeout font

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City Council Agenda Report
Agenda Item No. 3.b
May 13, 2025

Hollow Landscape Maintenance District, the Landscaping and Lighting Maintenance District No. 3, and the Citywide Street Lighting Assessment District.

2. Adopt four Resolutions declaring the City Council’s Intent to Order
Improvements, Levy and Collect Assessments and Order Improvements within the various Districts and set a Public Hearing for June 10, 2025 (Attachments 9- 12); and

3. Set a Public Hearing for June 24 10, 2025.

Background
On April 22, 2025, City Council adopted resolutions ordering the preparation of the Engineer’s Reports for the levy of annual assessments for the Downtown Landscape Maintenance District, the Pine Hollow Landscape and Lighting Maintenance District, the Landscaping and Lighting Maintenance District No. 3, and the Citywide Street Lighting Assessment District. District No. 3 is a combined district that includes Kirkwood, Ygnacio Woods, Balhan Terrace and Valley Terrace subdivisions. The Preliminary Engineer’s Reports are prepared by a registered engineer and contain five parts:

• Plans and specifications for the intended assessment district improvements. • A cost estimate of the improvements.
• An assessment diagram of the area to be assessed.
• Assessment amounts based on the level of benefit received from the improvement by each parcel.
• An assessment roll listing the parcels to be assessed.

The purpose of the Preliminary Engineer’s Report is to provide a public document that delineates the improvements expected to be installed or maintained by the assessment district, describes the methods used by the Assessment District Engineer to determine the level of benefit received by each parcel in the district, and provides proposed assessment amounts for each parcel.

Analysis
The subject districts are not required to comply with Proposition 218 balloting requirements unless the assessments are projected to be increased beyond the voter approved assessments, excluding any approved consumer price index (CPI) increase or mathematical formula that was approved by voters. City staff has determined that it is not necessary to increase the assessments for FY 2025/26 beyond any previously property owner approved CPI index calculation increases; therefore, Proposition 218 vote is not required.

The Assessment District Engineering Services firm of Francisco & Associates has prepared the Preliminary Engineer’s Reports and filed them with the City Clerk (Attachments 1-4). The reports contain detailed descriptions of the improvements and

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City Council Agenda Report
Agenda Item No. 3.b
May 13, 2025

associated costs, the properties to be assessed, and the proposed assessments on each parcel within each district.

The Landscaping and Lighting Act of 1972 requires the City Council to accept the Preliminary Engineer’s Reports at this time; however, approval is not final until after the Council conducts a public hearing. The Resolutions of Intention set a required public
hearing for June 2410, 2025, at 6:30 p.m. in the City of Concord Council Chambers at 1950 Parkside Drive.

At the conclusion of the Public Hearing, the City Council may adopt a resolution confirming the levy of assessments as originally proposed or as modified . Majority
protest provisions are not applicable at this time, given that the assessments for FY 2025/26 are not increasing beyond any previously approved CPI index calculation increases. Upon final adoption, the districts will be reconfirmed for FY 2025/26 and the assessment amounts will be posted to the County tax rolls. These assessments will appear as a separate item on the property tax bill for each parcel. Concord’s Districts provide landscape and/or lighting maintenance services in the following six areas of Concord:
• Downtown Landscape Maintenance District
• Pine Hollow Landscape Maintenance District
• Kirkwood Landscape Maintenance District
• Ygnacio Woods Landscape Maintenance District
• Balhan Terrace Maintenance District
• Valley Terrace Maintenance District

In addition, there is a citywide district for streetlights, known as the Citywide Street Lighting Assessment District.

Separate financial plans were developed for the Citywide Street Lighting, Downtown, and Pine Hollow Districts. The Kirkwood, Ygnacio Woods, Balhan Terrace, and Valley Terrace Districts were combined into a single district in 1979, known as Landscaping and Lighting Maintenance District No. 3. To accurately track the operation and maintenance costs for each of the benefit zones in District No. 3, individual financial plans were also developed. The revenue and appropriation assumptions developed for the City’s enterprise funds were also used in each of the districts’ financial plans. The individual financial plans for each district are discussed below.

Downtown Landscape Maintenance District:

The Downtown Landscape Maintenance District was created on November 14, 1983, for the purpose of maintaining landscaping in the downtown area. The District was ratified by the property owners and reconfirmed through Proposition 218 election in

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City Council Agenda Report
Agenda Item No. 3.b
May 13, 2025

1997. The total assessment is based on each parcel’s square footage, street frontage, and respective benefit zone. The improvements within this district are generally described as the maintenance and servicing thereof of landscaping in street medians, public plazas, parking lots, and other public places, including street trees in the public right-of-way.

The Downtown Maintenance District provides all landscape services for the Central Concord area, including Todos Santos Plaza and median islands on Willow Pass Road (between East Street and Contra Costa Boulevard), Concord Avenue and Market
Street. A mix of City employees and a professional landscaping firm provide all maintenance services charged to the District. The estimated cost of the landscape maintenance contract for FY 2025/26 is $689,003 with the total expenditures including utilities, capital reserves, administration, engineering services and fixed charges estimated at $1,100,709.

A successful Proposition 218 election was conducted in FY 2006/07 to increase the annual assessments beginning in FY 2007/08. This election also included an automatic inflation factor to ensure the long-term solvency of the District. The District is still supported by General Fund for City-provided administrative support and general services.

Pine Hollow Landscape Maintenance District:

The Pine Hollow Landscape Maintenance District provides all landscape services on the south side of Pine Hollow Road, east of Ygnacio Valley Road, between the PG&E substation and Rolling Woods Way, including landscaping up to Crystl Ranch. All of the landscape services charged to the Pine Hollow District are provided through a contract managed by the Public Works Department. The estimated cost of the landscape maintenance contract for FY 2025/26 is $100,000 with the total expenditures including utilities, capital reserves, administration, engineering services and fixed charges estimated at $158,452.

Landscaping and Lighting District No. 3:

Landscaping and Lighting District No. 3 comprises four different subdivisions: Kirkwood, Ygnacio Woods, Balhan Terrace, and Valley Terrace. With the exception of Ygnacio Woods, all other landscape services charged to the combined District No. 3 are provided through a contract managed by the Public Works Department. City employees provide landscape services for Ygnacio Woods. A capital replacement reserve budget appropriation of $10,470 occurs each year to avoid a fund balance deficit. Once firmly established, this reserve will allow planning for upgrading and replacement of older technology sprinkler systems, landscape features, or other capital items approaching the end of their useful life.

Currently, landscaping in Kirkwood is provided by a private contractor and managed by the Public Works Department. The estimated cost of landscape maintenance for FY

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City Council Agenda Report
Agenda Item No. 3.b
May 13, 2025

2025/26 is $108,862. This will be the 20th year of automatic CPI inflation increases for the Ygnacio Woods assessments, following the successful Proposition 218 election in FY 2004/05. Ygnacio Woods landscaping maintenance cost for FY 2025/26 is estimated at $37,515.

Balhan Terrace and Valley Terrace are assessed only for the cost of street lighting

within these subdivisions and continue to require zero assessments due to State tax augmentation funds. These funds are sufficient to maintain the districts. State tax augmentation funds are rebates from the State to offset the impacts of Proposition 13 on Landscaping and Lighting Districts in existence prior to 1978.

Citywide Street Lighting District:

The Concord Citywide Street Lighting Assessment District was formed in FY 1988/89 for the purpose of funding the installation, maintenance and servicing of public lighting facilities in public places within the district. The district includes all parcels of land within the incorporated limits of the City of Concord that benefit from existing or newly installed streetlights. The total assessment is divided among the parcels of land in proportion to the estimated benefits to be received by that parcel.

Improvements within this district generally consist of the installation, maintenance, and servicing of public lighting facilities in public places within the district. Public lighting facilities consist of pole mounted streetlights within the public right-of-way and public parking areas in the City of Concord. Lighting facilities are intended to provide safety,
security, and convenience for residents, businesses, autos and pedestrians. The Citywide Street Lighting Assessment District is maintained by City staff and provides street lighting services including electrical costs, street light repair and replacement, capital improvements, and Assessment District proceedings. The estimated cost of the electricity for the Citywide Street Lighting Assessment District for FY 2025/26 is $955,200 with total expenditures including utilities, consultation services, administration, engineering services, debt service, and fixed charges estimated at $1,676,965.

District Assessments:

With the exception of the automatic inflation increases in the Downtown Landscape Maintenance District and the Ygnacio Woods Benefit Zone of District No. 3, the assessment rates in all districts remain unchanged for FY 2025/26. The assessed amounts pay for the following assessment district costs: landscape maintenance, water, electricity, non-scheduled repairs, contingency, and assessment district administration expenses:

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City Council Agenda Report
Agenda Item No. 3.b
May 13, 2025

Financial Impact
Landscape District budgets are separate from the City’s General Fund. Assessments collected finance for the maintenance of the districts. The Public Works Department costs for labor and materials associated with the Ygnacio Woods Benefit Zone, the Downtown Maintenance District, and the Citywide Street Lighting Assessment District are charged
to the individual district budgets.

Public Contact
The City Council agenda was posted. Each year the City invites property owners within the assessment districts to attend and participate in a community meeting. A community meeting via Zoom was held on April 23, 2025.

Attachments

1. Engineer’s Report Downtown Maintenance District

2. Engineer’s Report Pine Hollow Landscape Maintenance District

3. Engineer’s Report Landscaping and Lighting District No. 3

4. Engineer’s Report Citywide Street Lighting District

5. Resolution – Downtown Engineer’s Report

6. Resolution – Pine Hollow Engineer’s Report

7. Resolution – District No. 3 Engineer’s Report

8. Resolution – Citywide Street Lighting Engineer’s Report

9. Resolution – Downtown Intention to Order Improvements, Levy and Collect Assessments and set a Public Hearing for June
2410, 2025

10. Resolution – Pine Hollow Intention to Order Improvements, Levy and Collect Assessments, and set a Public Hearing for June 2410, 2025 Downtown Landscape Maintenance District
FY 2024/25
Assessment
FY 2025/26
Proposed
Downtown $496,994.74 $510,438.14
Pine Hollow Landscape Maintenance District
FY 2024/25
Assessment
FY 2025/26
Proposed
Pine Hollow $61,755 $61,755
Landscaping & Lighting Maintenance District No. 3
FY 2024/25
Assessment
FY 2025/26
Proposed
Kirkwood $19,020 $19,020
Ygancio Woods $11,890 $12,212
*Balhan $0 $0
*Valley Terrace $0 $0
*Funded through State of California Tax Augementation
Citywide Street Lighting Assessment District
FY 2024/25
Assessment
FY 2025/26
Proposed
Citywide $1,047,385 $1,047,385

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City Council Agenda Report
Agenda Item No. 3.b
May 13, 2025

11. Resolution – District No. 3 Intention to Order Improvements, Levy and Collect Assessments, and set a Public Hearing for June 2410, 2025

12. Resolution – Citywide Street Lighting Intention to Levy and Collect Assessments and Order Improvements, and set a Public Hearing for June 2410, 2025

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Res No. 25-XX 1

BEFORE THE CITY COUNCIL OF THE CITY OF CONCORD

COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA

Adoption of a Resolution of Intention to Order
Improvements, Levy and Collect Assessments, and Set
a Public Hearing for the Downtown Landscape
Maintenance District
Resolution No. 25-XX
/

WHEREAS, the Downtown Landscape Maintenance District was created on November 14, 1983, by the adoption of Resolution No. 83-132; and
WHEREAS, pursuant to the provisions of the Landscape and Lighting Act of 1972 (Streets and Highways Code 22500 et seq.), the City must follow certain steps to order improvements, levy and collect an annual assessment, and set a public hearing for the Downtown Landscape Maintenance District.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CONCORD DOES RESOLVE AS FOLLOWS:

This determination reflects the City's independent judgment and analysis.

Section 2. The City Council intends to levy and collect assessments within the Downtown Landscape Maintenance District during the Fiscal Year 2025/2026. The amount of the proposed Agenda Item No. 3.b
Benched Attachment 9
May 13, 2025

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Res No. 25-XX 2

assessment for Fiscal Year 2025/2026 is $510,438 which is the same as the prior fiscal year. The assessment for Fiscal Year 2025/2026 depends on each parcel’s square footage, street frontage, and respective benefit zone. The purpose of the assessment is for the maintenance of landscaping in the Concord downtown area. The area of land to be assessed is located within the Concord downtown area, which is within boundaries of the City of Concord, Contra Costa County.

Section 5. All interested parties may contact Kit Jory, Public Works Division Manager, at (925) 671-3385 for additional information about the assessment.

Section 6. Property owners may mail a written protest against the assessment to the Office of the City Clerk at 1950 Parkside Drive, MS/03, Concord, California 94519-2578. All written protests must be received by the City Clerk by 5:00 p.m. on June 10, 2025 or delivered to the City Clerk at the June 10, 2025 City Council meeting prior to the close of the public hearing.

Section 7. On Tuesday, June 310, 2025, the City Council will conduct a public hearing on the question of the levy of the proposed assessment. The hearing will be held at 6:30 p.m. in the City Council Chamber located at 1950 Parkside Drive, Concord, California.

Section 8. The City Clerk is authorized and directed to publish this notice of public hearing by publication of this resolution, as required by the Landscape and Lighting Act of 1972.

Section 9. This resolution shall become effective immediately upon its passage and adoption.

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Res No. 25-XX 3

PASSED AND ADOPTED by the City Council of the City of Concord on May 13, 2025, by the following vote:

Joelle Fockler, MMC
City Clerk

APPROVED AS TO FORM:

Susanne Meyer Brown
City Attorney

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Res No. 25-XX 1

BEFORE THE CITY COUNCIL OF THE CITY OF CONCORD

COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA

Adoption of a Resolution of Intention to Order
Improvements, Levy and Collect Assessments, and
Set a Public Hearing for the Pine Hollow Estates
Landscape and Lighting Maintenance District
Resolution No. 25-XX
/

WHEREAS, the Pine Hollow Estates Landscape and Lighting Maintenance District was created on January 28, 1985, by the adoption of Resolution No. 85-15; and WHEREAS, pursuant to the provisions of the Landscape and Lighting Act of 1972 (Streets and Highways Code 22500 et seq.), the City must follow certain steps to order improvements, levy and collect an annual assessment, and set a public hearing for the Pine Hollow Estates Landscape and Lighting Maintenance District.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CONCORD DOES RESOLVE AS FOLLOWS:

This determination reflects the City's independent judgment and analysis.

Section 2. The City Council intends to levy and collect assessments within the Pine Hollow Estates Landscape and Lighting Maintenance District during the Fiscal Year 2025/2026. No increase Agenda Item No. 3.b
Benched Attachment 10
May 13, 2025

Page 149 of 157 ends

Res No. 25-XX 2

in the assessment rate is proposed for the district. The amount of the proposed assessment for Fiscal Year 2025/2026 is $61,755 which is the same as the prior fiscal year. Each residential parcel within the district is to be assessed in proportion to the size in square feet of the dwelling. The amount of the assessment per parcel for Fiscal Year 2025/2026 ranges from approximately $70 to $305. The purpose of the assessment is for the maintenance of landscaping in the Pine Hollow Estates Landscape and Lighting Maintenance District. The area of land to be assessed is located within the Pine Hollow Estates Landscape and Lighting Maintenance District, which is within the boundaries of the City of Concord, Contra Costa County.

Section 5. All interested parties may contact Kit Jory, Public Works Division Manager, at (925) 671-3385 for additional information about the assessment.

Section 6. Property owners may mail a written protest against the assessment to the Office of the City Clerk at 1950 Parkside Drive, MS/03, Concord, California 94519-2578. All written protests must be received by the City Clerk by 5:00 p.m. on June 10, 2025 or delivered to the City Clerk at the June 10, 2025 City Council meeting prior to the close of the public hearing.

Section 8. The City Clerk is authorized and directed to publish this notice of public hearing by

Page 150 of 157 ends

Res No. 25-XX 3

publication of this resolution, as required by the Landscape and Lighting Act of 1972.

Section 9. This resolution shall become effective immediately upon its passage and adoption.

PASSED AND ADOPTED by the City Council of the City of Concord on May 13, 2025, by the following vote:

AYES: Councilmembers –
NOES: Councilmembers –
ABSTAIN: Councilmembers –
ABSENT: Councilmembers –
I HEREBY CERTIFY that the foregoing Resolution No. 25-XX was duly and regularly
adopted at a regular meeting of the City Council of the City of Concord on May 13, 2025.

Joelle Fockler, MMC
City Clerk

APPROVED AS TO FORM:

Susanne Meyer Brown
City Attorney

Page 151 of 157 ends

Res No. 25-XX 1

BEFORE THE CITY COUNCIL OF THE CITY OF CONCORD

COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA

Adoption of a Resolution of Intention to Order
Improvements, Levy and Collect Assessments, and Set
a Public Hearing for the Landscaping and Lighting
Maintenance District No. 3
Resolution No. 25-XX
/

WHEREAS, the Landscaping and Lighting Maintenance District No. 3 was created on June 25, 1979, by the adoption of Resolution No. 79-6202; and
WHEREAS, pursuant to the provisions of the Landscape and Lighting Act of 1972 (Streets and Highways Code 22500 et seq.), the City must follow certain steps to order improvements, levy and collect an annual assessment, and set a public hearing for Landscaping and Lighting Maintenance District No. 3.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CONCORD DOES RESOLVE AS FOLLOWS:

This determination reflects the City's independent judgment and analysis.

Section 2. The City Council intends to levy and collect assessments within the Landscaping and Lighting Maintenance District No. 3 during the Fiscal Year 2025/2026. The area of land to be Agenda Item No. 3.b
Benched Attachment 11
May 13, 2025

Page 152 of 157 ends

Res No. 25-XX 2

assessed is located within the boundaries of the City of Concord, County of Contra Costa.

Section 5. There is no assessment proposed for Balhan Terrace or Valley Terrace for Fiscal Year 2025/2026. No substantial changes are proposed to be made to the existing improvements.

Section 7. All interested parties may contact Kit Jory, Public Works Division Manager, at (925) 671-3385 for additional information about the assessment.

Section 8. Property owners may mail a written protest against the assessment to the Office of the City Clerk at 1950 Parkside Drive, MS/03, Concord, California 94519-2578. All written protests must be received by the City Clerk by 5:00 p.m. on June 10, 2025 or delivered to the City Clerk at the June 10, 2025 City Council meeting prior to the close of the public hearing.

Section 9. On Tuesday, June 310, 2025, the City Council will conduct a public hearing on the question of the levy of the proposed assessment. The hearing will be held at 6:30 p.m. in the City

Page 153 of 157 ends

Res No. 25-XX 3

Council Chamber located at 1950 Parkside Drive, Concord, California.

Section 10. The City Clerk is authorized and directed to publish this notice of public hearing by publication of this resolution, as required by the Landscape and Lighting Act of 1972.

Section 11. This resolution shall become effective immediately upon its passage and adoption.

PASSED AND ADOPTED by the City Council of the City of Concord on May 13, 2025, by the following vote:

AYES: Councilmembers –
NOES: Councilmembers –
ABSTAIN: Councilmembers –
ABSENT: Councilmembers –
I HEREBY CERTIFY that the foregoing Resolution No. 25-XX was duly and regularly
adopted at a regular meeting of the City Council of the City of Concord on May 13, 2025.

Joelle Fockler, MMC
City Clerk

APPROVED AS TO FORM:

Susanne Meyer Brown
City Attorney

Page 154 of 157 ends

Res No. 25-XX 1

BEFORE THE CITY COUNCIL OF THE CITY OF CONCORD

COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA

Adoption of a Resolution of Intention to Order
Improvements, Levy and Collect Assessments, and Set
a Public Hearing for the Citywide Street Lighting
Assessment District
Resolution No. 25-XX
/

WHEREAS, the Citywide Street Lighting Assessment District was created on March 8, 1988, by the adoption of Resolution No. 88-46; and
WHEREAS, pursuant to the provisions of the Landscape and Lighting Act of 1972 (Streets and Highways Code 22500 et seq.), the City must follow certain steps to order improvements, levy an annual assessment, and set a public hearing for the Citywide Street Lighting Assessment District.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CONCORD DOES RESOLVE AS FOLLOWS:

This determination reflects the City's independent judgment and analysis.

Page 155 of 157 ends

Res No. 25-XX 2

for Fiscal Year 2025/2026 is $1,047,535 which is the same as the prior fiscal year. The rate of assessment for Fiscal Year 2025/2026 is $25.00 per equivalent dwelling unit (EDU). The amount of the assessment per parcel for Fiscal Year 2025/2026 ranges from $12.50 to $500. The area of land to be assessed is located within the Citywide Street Lighting Assessment District, which is within the boundaries of the City of Concord, Contra Costa County.

Section 5. All interested parties may contact Kit Jory, Public Works Division Manager, at (925) 671-3385 for additional information about the assessment.

Section 6. Property owners may mail a written protest against the assessment to the Office of the City Clerk at 1950 Parkside Drive, MS/03, Concord, California 94519-2578. All written protests must be received by the City Clerk by 5:00 p.m. on June 10, 2025 or delivered to the City Clerk at the June 10, 2025 City Council meeting prior to the close of the public hearing.

Section 8. The City Clerk is authorized and directed to publish this notice of public hearing by publication of this resolution, as required by the Landscape and Lighting Act of 1972.

Section 9. This resolution shall become effective immediately upon its passage and adoption.

Page 156 of 157 ends

Res No. 25-XX 3

PASSED AND ADOPTED by the City Council of the City of Concord on May 13, 2025, by the following vote:

Joelle Fockler, MMC
City Clerk

APPROVED AS TO FORM:

Susanne Meyer Brown
City Attorney

Page 157 of 157 ends

Staff Report
Date: May 13, 2025
To: City Council/City Council Sitting as the Concord/Pleasant Hill Health Care District
From: Valerie J. Barone, City Manager
Reviewed by: Mindy Gentry, Director of Community Development Prepared by: Brenda Kain, Interim Community Services Manager [email protected]
(925) 603-5838
Subject: Considering adoption of a Resolution authorizing the Executive Director to disburse $655,000 in funds and execute all attendant documents and agreements for Fiscal Year
2025/26 funding on behalf of the Concord/Pleasant Hill Health Care District (subject to District Counsel approval); accept and appropriate $630,000 from Concord/Pleasant Hill Health Care District Fund 530 grant funds; and accept and appropriate $25,000 from John Muir Health for administration of the program.

CEQA: Not a project/exempt per CEQA Guidelines Sections 15060(c), 15061(b), 15273, 15378, and/or Public Resources Code Section 21065.

Report in Brief
This report forwards to the Board the recommendations of the Concord/Pleasant Hill Health Care District (CPHHCD) Grant Committee for funding for Fiscal Year (FY) 2025/26 to local agencies that provide community health programs to at-risk populations. The total recommended allocation for program support and administration is $655,000.

Recommended Action
Adopt a Resolution (Attachment 1) authorizing the Executive Director to disburse $665,000 in funds and execute all attendant documents and agreements for Fiscal Year

3.c3.c3.c

Page 1 of 8 ends

City Council Agenda Report
Agenda Item No. 3.c
May 13, 2025
2025/26 funding on behalf of the Concord/Pleasant Hill Health Care District (subject to District Counsel approval); accept and appropriate $630,000 from Concord/Pleasant Hill Health Care District Fund 530 grants funds; and accept and appropriate $25,000 from John Muir Health for administration of the program.

Background
In April 2012, at the request of the Local Agency Formation Commission (LAFCO), the City of Concord submitted an application and operational plan proposing establishment of the Mt. Diablo Health Care District (MDHCD) as a subsidiary district of the City of Concord, with the Concord City Council serving as the MDHCD Board. LAFCO approved the plan and established MDHCD as a subsidiary district of the City of Concord, placing the Concord City Council in the role of the Board of the District Council, it its role as the Board for the MDHCD adopted Resolution No. 12-001 establishing bylaws for MDHCD and authority to appropriate MDHCD funds. In July 2013, the Board approved changing MDHCD’s name to the Concord/Pleasant Hill Health Care District (CPHHCD) to better reflect the boundaries of the district.

The CPHHCD established a community advisory committee to review grant applications and make funding recommendations to the CPHHCD Board. The CPHHCD Grant Committee (Committee) is comprised of five Concord residents appointed by Council and two (2) Pleasant Hill residents appointed by the City of Pleasant Hill’s City Council.

The CPHHCD grant process starts with a two-year funding cycle followed by a three- year funding cycle. In the first year, a specific grant amount is awarded, and funding in Years 2 and 3 is based on funding availability and grantee performance. Contracts are issued on an annual basis and adjusted proportionally among all grantees to accommodate fluctuations in available funding. FY 2025/26 will be the third year of the current three-year process for 20 community organizations.

On June 13, 2023, as part of the biennial budget adoption for FY 2023/24 and 2024/25, $210,000 was allocated of CPHHCD fund balance for one time grant awards to 10 additional community organizations for FY 2024/25. There are adequate funds available for FY 2025/26 to continue funding for the original 20 programs as well as the 10 agencies that received one time funding.

Analysis
To provide local agencies with funding stability, the grant program operates on a two- year cycle followed by a three-year cycle. All applications received are reviewed and assessed utilizing established evaluation criteria. During the program year, Subrecipients submit semi-annual progress reports detailing clients served and services provided, program income and expenditures, and any issues/challenges the program faced. City staff reviews these reports to ensure that the goals and objectives of the program agreement are met. Recipients that fulfill contractual requirements for

Page 2 of 8 ends

City Council Agenda Report
Agenda Item No. 3.c
May 13, 2025
performance goals and appropriate expenditure of funds are recommended for subsequent fiscal year funding (i.e., year 2 and 3) by the Committee.

Because this is the third year of the current three-year funding cycle, recipients of FY 2023/24 and 2024/25 funds that fulfilled their contract requirements for performance goals and appropriate expenditure of funds were again recommended for funding in FY 2025/26. As there are sufficient funds available, recipients of 2024/25 one-time funding that met these requirements were also recommended for funding.

For FY 2025/26, the Committee has recommended funding for 30 local organizations to provide a variety of community health programs to at-risk populations. These programs provide health and dental services, access to meals and nutritional foods, support services for seniors, outreach to homeless residents, and support for victims of domestic violence. The Committee took this action at a public meeting on April 16, 2025.These recommendations are detailed in Exhibit A of Attachment 1.

Financial Impact
All funds allocated for CPHHCD grants are generated through property taxes within the Concord/Pleasant Hill Health Care District. Administration of this grant program is paid for through an annual John Muir payment of $25,000 with the remainder paid through the program revenues. Consequently, administration of this program has no General Fund impact.

Environmental Determination
Pursuant to the California Environmental Quality Act of 1970, Public Resources Code §21000, et seq., as amended and implementing State CEQA Guidelines, Title 14, Chapter 3 of the California Code of Regulations (collectively “CEQA”), the allocation of CPHHCD funds supporting community health programs to at-risk populations does not constitute a “project,” within the meaning of Public Resources Code Section 21065 and CEQA Guidelines Sections 15060(c), 15061(b), 15273, and 15378 because it involves government funding/fiscal activities, and there is no potential that the activity will result in a direct or reasonably foreseeable indirect physical change in the environment,.

Moreover, even if this were determined to be a “project” for CEQA analysis, this activity falls within the "common sense" CEQA exemption set forth in CEQA Guidelines Section 15061(b)(3), excluding projects where “it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment.” No unusual circumstances exist and none of the exceptions under CEQA Guidelines Section 15300.2 apply. Accordingly, no further environmental review is required. This determination reflects the City’s independent judgment and analysis.

Public Contact
The City Council agenda was posted. Copies of the agenda have been provided to the CPHHCD Grant Committee, the City of Pleasant Hill, John Muir Health, and CPHHCD grant applicants.

Page 3 of 8 ends

City Council Agenda Report
Agenda Item No. 3.c
May 13, 2025
Attachments

1. Resolution authorizing the Executive Director to disburse funds and execute all attendant documents and agreements for Fiscal Year 2025/26 on behalf of the Concord/Pleasant Hill Health Care District, with
Exhibit A – CPHHCD FY 2025/26 Funding Recommendations.

Page 4 of 8 ends

Res. No. 25-XX 1

BEFORE THE CONCORD/PLEASANT HILL HEALTH CARE DISTRICT IN THE CITY OF

CONCORD, COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA
A Resolution Authorizing the Executive Director to
Disburse $665,000 in Funds and Execute all
Attendant Documents and Agreements for Fiscal
Year 2025/26 Funding on Behalf of The
Concord/Pleasant Hill Health Care District (Subject
to District Counsel Approval); Accept and
Appropriate $630,000 from Concord/Pleasant Hill
Health Care District Fund 530 Grant Funds; and
Accept and Appropriate $25,000 from John Muir
Health for Administration of the Program
Resolution No. 25-XX
/
WHEREAS, the Concord/Pleasant Hill Health Care District (“CPHHCD”) is funded primarily by property tax revenues; and
WHEREAS, CPHHCD funding is allocated to improve the health of people and communities within the CPHHCD by funding needed health programs; and WHEREAS, as further described in the accompanying staff report, $655,000 is allocated in grant funding for FY 2025/26 for health programs and program administration; and WHEREAS, CPHHCD has determined that the expenditures of these funds is necessary to improve health access and promote healthy lifestyles.

NOW, THEREFORE, THE CONCORD/PLEASANT HILL HEALTH CARE
DISTRICT BOARD DOES RESOLVE AS FOLLOWS:

Section 1. Pursuant to the California Environmental Quality Act of 1970, Public Resources Code §21000, et seq., as amended and implementing State CEQA Guidelines, Title 14, Chapter 3 of the California Code of Regulations (collectively “CEQA”), the allocation of CPHHCD funds supporting community health programs to at-risk populations constitute a “project,” within the meaning of Public Resources Code Section 21065 and CEQA Guidelines Sections 15060(c), 15061(b), 15273, and 15378 because it involves government funding/fiscal activities, and there is no potential that the activity will result in a direct or reasonably foreseeable indirect physical change in the environment. Moreover, even if this were determined to be a “project” for CEQA analysis, this activity falls within the "common sense" CEQA exemption set forth in CEQA Guidelines Section Attachment 1

Page 5 of 8 ends

Res. No. 25-XX 2
15061(b)(3), excluding projects where “it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment.” No unusual circumstances exist and none of the exceptions under CEQA Guidelines Section 15300.2 apply. Accordingly, no further environmental review is required. This determination reflects the City’s independent judgment and analysis.

Section 2. That the City Manager sitting as the Executive Director is authorized to disburse 665,000 in funds and execute all attendant documents and agreements (subject to District Counsel approval), consistent with the Board of Director’s designation and approval of the programs, activities and projects to be undertaken during FY 2025/26 as designated in Exhibit A of the report, entitled Concord/Pleasant Hill Health Care District FY 2025/26 Funding Recommendations.

Section 3. That the Executive Director is authorized to accept and appropriate $630,000 from Concord/Pleasant Hill Health Care District Funds 530 Grant Funds, and accept and appropriate $25,000 from John Muir Health for administration of the program.

Section 4. This resolution shall become effective immediately upon its passage and adoption.

PASSED AND ADOPTED by the Board of Directors of the Concord/Pleasant Hill Health Care District on May 13, 2025, by the following vote:

AYES: Board members -
NOES: Board members -
ABSTAIN: Board members -
ABSENT: Board members -
I HEREBY CERTIFY that the foregoing Resolution No. 25-XX was duly and regularly adopted at a regular meeting of the Concord/Pleasant Hill Health Care District Board of Directors on May 13, 2025.
__________________________________
Carlyn Obringer, Chair
Concord/Pleasant Hill Health Care District

Page 6 of 8 ends

Res. No. 25-XX 3
Joelle Fockler, MMC., Secretary
Concord/Pleasant Hill Health Care District
APPROVED AS TO FORM:

Susanne Meyer Brown
District Counsel
Attachment: Exhibit A –Concord/Pleasant Hill Health Care District FY 2025/26 Funding Recommendations

Page 7 of 8 ends

Agency Program 2025/26 CPHHCD
Funding
Bay Area Crisis Nursery Crisis Nursery Services $20,000 Cancer Support Community San Francisco
Bay Area Comprehensive Cancer Support Services $10,000
COCOKIDS, INC. Road To Health $20,000
Contra Costa County Health Services CORE OUTREACH Program $13,000 Contra Costa Crisis Center Health & Wellness Access 24-7 $16,000 Contra Costa Family Justice Alliance Family Justice Center $20,000 Dentists on Wheels Expanded Restorative Dental Resources for Low-Income Seniors (Dental Supplies) $15,020
Dentists on Wheels Pittsburg Free Dental
Clinic at St. Vincent de Paul
Dentists on Wheels Long-Term Expansion
Plan Investment
(Dental Assistant)
$15,960
Empowered Aging (formely Ombudsman
Services) Ombudsman Services $12,150
Food Bank of Contra Costa and Solano Community Produce Program $15,000 Food Bank of Contra Costa and Solano Kids Nutrition On Weekends (K-NOW) $15,000 La Clinica de La Raza, Inc. Community Health Access (CHA) $20,000 Lions Center for the Visually Impaired Independent Living Skills and Socialization for Blind and Visually Impaired Adults $10,000
Meals on Wheels Diablo Region Care Management $13,000
Meals On Wheels DIablo Region Cultural Cuisine $20,000
Meals on Wheels Diablo Region Senior Total Health Management Initiative $13,000 Meals on Wheels of Contra Costa, Inc. Meals for Concord/Pleasant Hill Homebound Elders $20,000
Monument Crisis Center
Building a Healthy PHC Community for Low
Income and At Risk Neighbors in Pleasant
Hill & Concord
$25,000
Monument Impact Healthy Communities $10,000
Mt. Diablo Unified School District CARES Expanded Learning Program $20,000 Planned Parenthood Shasta Diablo Inc.

DBA Planned Parenthood Northern
California
PPNorCals Community Health Worker
Program: Advancing Health Equity in
Concord and Pleasant Hill
$40,000
Pleasant Hill Senior Center CC Café Senior Nutrition Program $15,000 Rainbow Community Center of Contra
Costa County HIV/LGBTQIA+ Senior Program $15,070
RotaCare Bay Area, Inc RotaCare Concord Free Medical Clinic $20,000 STAND! For Families Free of Violence Central County Domestic Violence Emergency Response Team $12,800
STAND! For Families Free of Violence Domestic Violence Mental Health Counseling $25,000
Trinity Center Walnut Creek Trinity Center Walnut Creek - Day Center $20,000 We Care Services for Children Expansion of Mental Health Services $15,000 We Care Services for Children Perinatal Mental Health Pilot Program $14,000 White Pony Express Food Rescue Hero $30,000
TOTAL Amount Funded $530,000
Concord/Pleasant Hill Health Care District FY 2025/26 Funding Recommendation Exhibit A to Attachment 1

Page 8 of 8 ends

Staff Report
Date: May 13, 2025
To: City Council
From: Valerie J. Barone, City Manager
Prepared by: Greg Taylor, Director of Information Technology [email protected]
(925) 671-3189
Subject: Considering the following actions:

1. Approving the purchase of 200 APX N70 radios, mobile radio accessories and associated software, hardware,
encryption and maintenance from Motorola Solutions Inc. in an amount not to exceed $2,677,026, including a 20%
contingency; and authorizing the City Manager to execute the purchase agreement in a form acceptable to the City Attorney. (General Fund)

2. Approving a related budget transfer in the amount of $148,482 from the Motorola Radio EBRCSA Encryption
Upgrade (Project 2639, Fund 635), and appropriation of
$2,528,544 from the IT Replacement Fund (Fund 636), to the Police Radio Replacement Project (Project No. 2793) and associated appropriations of such funds to Project No. 2793 in a total amount of $2,677,026. (General Fund)
CEQA: Not a project/exempt pursuant to Public Resources Code Section 21065, CEQA Guidelines Sections 15060(c),
15061(b)(3), 15273, and/or 15378.

Report in Brief
The City of Concord Police Department utilizes Motorola portable radios as one of its core communication tools for officers in the field. These radios are part of a larger East Bay Regional Communications System Authority (EBRCSA) network that allows Contra

4.a4.a4.a

Page 1 of 15 ends

City Council Agenda Report
Agenda Item No. 4.a
May 13, 2025
Costa County and Alameda County Public Safety agencies to communicate with one another and provide mutual aid when needed.

According to the California Department of Justice (DOJ), sensitive personally identifiable information (PII) may not be transmitted over the radio unless the radio traffic is encrypted. The purpose of the mandate is to protect the privacy and identity of any person whose information is broadcast over a police radio frequency. The encryption requirement is to not only prevent potential identity theft, but also to give privacy to victims of crime. The City of Concord’s radios are not currently encrypted to DOJ standards.

Contra Costa County intends to go live with the encryption of its radio system this summer. In order to ensure adequate communication with Concord’s Public Safety partners, as well as to be in compliance with the DOJ mandate, the City must update and encrypt its Public Safety radios.

Contra Costa County negotiated a Motorola Solutions Customer Agreement (MCA) that allows other agencies that are part of EBRCSA to receive the same significantly reduced pricing as the County. Using the Contra Costa County MCA, the total cost to purchase 200 APX N70 encrypted portable radios, mobile radio accessories and associated software, hardware, and maintenance is $2,230,855. After including a 20% contingency, the total not to exceed amount requested is $2,677,026. This total represents a savings of $873,435.76 from Motorola’s list price due to the Contra Costa County MCA. All requested funding has been previously identified and approved in the IT Replacement Fund. Due to a previous project being created for Radio Encryption (CIP No. 2639), and for the sake of clarity, a new CIP Project No 2793, Police Radio Replacement, will be created with the necessary budget transfers and appropriations for this radio purchase.

Recommended Action

1. Authorize the City Manager to approve the purchase of 200 APX N70 radios, mobile radio accessories, and associated software, hardware, encryption and maintenance from Motorola Solutions Inc. in an amount not to exceed $2,677,026, including a 20% contingency; and authorizing the City Manager to execute the purchase agreement in a form acceptable to the City Attorney; and make the CEQA determinations as provided in this staff report.

2. Approve a budget transfer in the amount of $148,482 from the Motorola Radio EBRCSA Encryption Upgrade (Project No. 2639, Fund 635), and appropriation of $2,528,544 from the IT Replacement Fund (Fund 636), to the Police Radio Replacement Project (Project No. 2793) and associated appropriations of such funds to Project No. 2793 in a total amount of $2,677,026.

Page 2 of 15 ends

City Council Agenda Report
Agenda Item No. 4.a
May 13, 2025
Background
The City maintains a replacement schedule and fund for certain, high-value, IT equipment. The City’s current Motorola portable radios are in this fund and up for replacement in 2026. Due to Contra Costa County implementing encryption this summer however, the City needs to replace its Police Department portable radios in 2025 to ensure continued communication with Concord’s encrypted Public Safety partners. Despite the accelerated timeline, the proposed Motorola portable radio purchase is fully funded in the IT Replacement Fund, and the discounts provided through the Contra Costa County negotiated Motorola Solutions Customer Agreement (MCA) provides additional savings than what would have been anticipated during the scheduled 2026 replacement.

Whereas full funding is available within the IT Replacement Fund, in an effort to clearly identify the funds used for this purchase, the City is recommending budget transfers and appropriations from the IT Replacement Fund and Radio Encryption CIP Project No. 2639, to create a new CIP No. 2793, Police Radio Replacement Project.

Analysis
The City last purchased Motorola radios in 2019 for $2,503,677.00. These radios are not encrypted. Without encryption the City will not be able to properly communicate with Contra Costa agencies that have encryption. The Contra Costa Sheriff’s Office anticipates fully implementing encryption this summer.

The City obtained a quote for $499,576.84 to encrypt the Police Department’s current radios. That encryption would only be good for the current radios and not transfer over to any new radio purchases. Due to being roughly a year out from the scheduled radio replacement, and the County’s discounted negotiated pricing, the City proposes to accelerate the replacement by one year.

Whereas the primary benefit is encryption, there are many additional advantages provided by the new Motorola APX N70 radios. The City’s current radios rely solely on the EBRCSA radio tower network and Concord’s portable radio transmitters. This creates dead spots of coverage where the transmitters do not have an adequate signal for radio communication. The new Motorola radios can leverage cellular signals, in addition to the towers, enabling nationwide coverage, and importantly, coverage in the City’s current dead zones. Anywhere a cell phone works, Concord’s Police Department can communicate via their radios. Locations such as John Muir Hospital and Sunvalley Mall, where Concord PD traditionally has intermittent radio coverage, will now have a full signal. This greatly improves communication and both public safety and officer safety.

The new portable radios will have an anticipated lifespan of seven to ten years. The initial maintenance plan is for seven years, but the City anticipates having the ability to

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City Council Agenda Report
Agenda Item No. 4.a
May 13, 2025
extend that maintenance, allowing Concord Police to leverage the new radios through 2032 and beyond.

The total cost for 200 APX N70 radios, mobile radio accessories and associated software, hardware, encryption and maintenance is $2,230,854.60 (Attachment 1). This represents discounted pricing that Contra Costa County negotiated and which was approved by the Contra Costa County Board of Supervisors on February 4th, 2025. Due to the expected lifespan of 7-10 years for the new Motorola radios, the City is seeking a 20% contingency to ensure continuity of operations throughout the entire usage of the radio system. The total not to exceed amount requested is $2,677,026, including that 20% contingency.

Procurement Process
Pursuant to Municipal Code-Title 3 Revenue and Finance-Chapter 3.10 Purchasing, the City may participate in a cooperative purchase or piggyback off of an existing contract and join with other public jurisdictions in cooperative purchasing plans or programs when determined to be in the City’s best interest. The Contra Costa County Board of Supervisors approved a Motorola Solutions Customer Agreement (MCA) that provides lower pricing for EBRCSA members than the City of Concord would be able to obtain through any other means.

Environmental Determination
Pursuant to Public Resources Code Section 21065, CEQA Guidelines Sections 15060(c), 15061(b)(3), 15273, and/or 15378 award of this contract is not subject to environmental review under the California Environmental Quality Act (CEQA) of 1970, as amended, as it involves government funding/fiscal activities, will not result in a direct or reasonably foreseeable indirect physical change in the environment, and falls within the “common sense” exemption set forth in CEQA Guidelines Section 15061(b)(3), excluding projects where “it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment.” Financial Impact
The total cost to purchase 200 APX N70 radios, mobile radio accessories, and associated software, hardware, encryption and maintenance from Motorola Solutions Inc. is $2,677,026, including a 20% contingency. All requested funding has been previously identified and approved in the IT Replacement Fund. To provide clarity, budget transfers and appropriations from the IT Replacement Fund and Radio Encryption CIP Project No. 2639 will be conducted to create a new CIP No. 2793, Police Radio Replacement Project, containing the total $2,677,026 in funding.

Public Contact
The City Council Agenda was posted.

Page 4 of 15 ends

City Council Agenda Report
Agenda Item No. 4.a
May 13, 2025
Attachment

1. Motorola Solutions Radio Quote

Page 5 of 15 ends

Line # Item Number Description Quanti
ty Unit List Price Unit Sale
Price Ext.Sale Price
APX™ N70
1 H35UCT9PW8AN APX N70 7/800 MODEL 4.5 PORTABLE. 200 $5,014.00 $3,111.19 $622,238.00 1a BD00001AA ADD: CORE BUNDLE. 200 $3,106.00 $1,927.27 $385,454.00 1b H499KC ENH: SUBMERSIBLE (DELTA T). 200 $0.00 $0.00 $0.00 1c H38DA ADD: SMARTZONE OPERATION. 200 $0.00 $0.00 $0.00 1d Q361CD ADD: P25 9600 BAUD TRUNKING. 200 $0.00 $0.00 $0.00 1e Q806CH ADD: ASTRO DIGITAL CAI OPERATION. 200 $0.00 $0.00 $0.00 1f QA00580BA ADD: TDMA OPERATION. 200 $0.00 $0.00 $0.00 1g QA09001AM ADD: WIFI CAPABILITY. 200 $0.00 $0.00 $0.00 1h QA03399AK ADD: ENHANCED DATA. 200 $0.00 $0.00 $0.00
1i Q387CB ADD: MULTICAST VOTING SCAN. 200 $0.00 $0.00 $0.00 1j BD00010AB ADD: SECURITY BUNDLE. 200 $1,147.00 $711.71 $142,342.00 1k H797DW ENH: DVP-XL ENCRYPTION AND ADP. 200 $0.00 $0.00 $0.00 1l QA01767BL ADD: P25 LINK LAYER AUTHENTICATION. 200 $0.00 $0.00 $0.00 1m Q498BN ENH: ASTRO 25 OTAR W/ MULTIKEY. 200 $0.00 $0.00 $0.00 1n Q15AK
ADD: AES/DES-XL/DES-OFB ENCRYPTION
AND ADP. 200 $0.00 $0.00 $0.00
1o QA07680AA ADD: MULTI SYSTEM OTAR. 200 $0.00 $0.00 $0.00 1p QA08821AA ALT: 7800 STUBBY 762-870MHZ. 200 $28.60 $17.75 $3,550.00 1q QA08853AA ADD: CPS ENABLEMENT. 200 $0.00 $0.00 $0.00 1r QA09028AA ADD: VIQI VC RADIO OPERATION. 200 $0.00 $0.00 $0.00 1s QA09017AA ADD: LTE WITH ACTIVE SERVICE AT&T US. 200 $0.00 $0.00 $0.00 1t QA09041AA
ADD: APX N70 HYBRID LEATHER HOLSTER
STD BATTERY. 200 $125.10 $77.62 $15,524.00
1u QA09113AA ADD: BASELINE RELEASE SW. 200 $0.00 $0.00 $0.00 2 SSV01S01406A SMARTCONNECT. 200 $720.00 $720.00 $144,000.00 3 LSV01S03061A APX N70 DMS ESSENTIAL W ACC DMG. 200 $837.65 $837.65 $167,530.00 4 PMNN4816A BATT IMPRES 2 LIION IP68 3200T. 200 $225.50 $169.13 $33,826.00 5 PMLN8371A
CARRY ACCESSORY-HOLSTER,APX N70
CLASSIC HOLSTER. 100 $37.80 $28.35 $2,835.00
6 NNTN8844B
CHARGER, MULTI-UNIT, IMPRES 2, 6-DISP,
NA/LA-PLUG, ACC USB CHGR. 5 $1,705.20 $1,278.90 $6,394.50 7 PMMN4142A
XVP730 REMOTE SPEAKER MICROPHONE
NO CHANNEL KNOB, FOR APX N RADIOS. 200 $486.00 $388.75 $77,750.00 8 PMPN4604A

CHARGER,CHGR DESKTOP SINGLE UNIT
IMPRES 2 EXT US. 200 $207.14 $155.36 $31,072.00
Quote Created By: Michael Larson - [email protected] QUOTE-2996165
Agreement: 39229 - CONTRA COSTA COUNTY, CA
Quote Date: 2025-03-20
Expiration Date: 2025-06-15
Billing / Shipping Address:

CONCORD CA, 94520

CONCORD, CITY OF
1350 GALINDO ST
ATTACHMENT 1Attachment 1

Page 6 of 15 ends

Standalone Items
9 PMKN4231A

CABLE,PORT PROG,TEST AND ALIGN CABLE
PSA. 2 $80.00 $64.00 $128.00
10 PMLN5409A 3" REPLACEMENT SWIVEL BELT LOOP. 200 $16.74 $12.56 $2,512.00 APX™ Control
Head/Mounting
Kits/DEK
BOX/Multiplexers
11 H1930A E5 CH. 112 $717.00 $444.90 $49,828.80
11a B18CR ADD: AUXILIARY SPKR 7.5 WATT APX. 112 $66.00 $40.95 $4,586.40 11b GA01755AA ADD: E5 REMOTE CHIB. 112 $138.00 $85.63 $9,590.56 11c W22BA ADD: STD PALM MICROPHONE APX. 112 $79.00 $49.02 $5,490.24 11d GA01282AA ADD: NO REMOTE TIB. 112 $0.00 $0.00 $0.00 11e GA01301AA ADD: NO PWR CBL. 112 $0.00 $0.00 $0.00
11f GA01297AA ADD: NO ACCESSORY CABLE. 112 $0.00 $0.00 $0.00 11g G628AC ADD: REMOTE MOUNT CABLE 17 FT APX. 112 $17.00 $10.55 $1,181.60 APX™ Control
Head/Mounting
Kits/DEK
BOX/Multiplexers
12 H1930A E5 CH. 11 $717.00 $444.90 $4,893.90
12a G90AC ADD: NO MICROPHONE NEEDED APX. 11 $0.00 $0.00 $0.00 12b GA01755AA ADD: E5 REMOTE CHIB. 11 $138.00 $85.63 $941.93 12c G142AD ADD: NO SPEAKER APX. 11 $0.00 $0.00 $0.00
12d GA01282AA ADD: NO REMOTE TIB. 11 $0.00 $0.00 $0.00
12e GA01301AA ADD: NO PWR CBL. 11 $0.00 $0.00 $0.00
12f GA01297AA ADD: NO ACCESSORY CABLE. 11 $0.00 $0.00 $0.00 12g G628AC ADD: REMOTE MOUNT CABLE 17 FT APX. 11 $17.00 $10.55 $116.05 FLASHport Series
13 T8426A TDMA. 1 $0.00 $0.00 $0.00
13a UA00083AA
ADD: SOFTWARE LICENSE ONLINE
DELIVERY. 1 $0.00 $0.00 $0.00
13b G298AU ADD: ASTRO 25 OTAR W/MULTIKEY. 122 $936.00 $748.80 $91,353.60 After Market
Encryption Upgrades
14 T7936A APX UCM UPGRADE CD. 1 $57.50 $51.75 $51.75
14a CA00182AR ADD: AES ENCRYPTION SOFTWARE. 100 $696.00 $626.40 $62,640.00 After Market
Encryption Upgrades
15 T7936A APX UCM UPGRADE CD. 1 $57.50 $51.75 $51.75
15a CA00182AR ADD: AES ENCRYPTION SOFTWARE. 22 $696.00 $626.40 $13,780.80 APX Application
Services
16 SSV01S01663A APX SMART CONNECT. 62 $480.00 $480.00 $29,760.00 APX™ Consolette
17 L37TSS9PW1AN ALL BAND CONSOLETTE. 3 $10,330.00 $6,409.77 $19,229.31 17a HA00694AA ADD: 7Y ESSENTIAL SERVICE HTM. 3 $604.80 $604.80 $1,814.40 17b GA01513AB
ADD: ALL BAND MOBILE ANTENNA
(7/8/V/U). 3 $105.00 $65.15 $195.45
17c GA00580AA ADD: TDMA OPERATION. 3 $495.00 $307.15 $921.45 17d CA01598AB ADD: AC LINE CORD US. 3 $0.00 $0.00 $0.00 17e G51AT ENH:SMARTZONE. 3 $1,650.00 $1,023.83 $3,071.49

Page 7 of 15 ends

17f GA05508AA DEL: DELETE VHF BAND. 3 -$800.00 -$496.40 -$1,489.20 17g G298AS ENH: ASTRO 25 OTAR W/ MULTIKEY. 3 $814.00 $505.09 $1,515.27 17h G843AH ADD: AES ENCRYPTION AND ADP. 3 $523.00 $324.52 $973.56 17i G806BL ENH: ASTRO DIGITAL CAI OP APX. 3 $567.00 $351.82 $1,055.46 17j QA09113AB ADD: BASELINE RELEASE SW. 3 $0.00 $0.00 $0.00 17k G361AH ENH: P25 TRUNKING SOFTWARE APX. 3 $330.00 $204.77 $614.31 17l L998AB ADD: LIMITED FRONT PANEL W/CLOCK/VU. 3 $528.00 $327.62 $982.86 APX™ Consolette
18 L37TSS9PW1AN ALL BAND CONSOLETTE. 2 $10,330.00 $6,409.77 $12,819.54 18a L998AB ADD: LIMITED FRONT PANEL W/CLOCK/VU. 2 $528.00 $327.62 $655.24 18b HA00694AA ADD: 7Y ESSENTIAL SERVICE HTM. 2 $604.80 $604.80 $1,209.60 18c GA00580AA ADD: TDMA OPERATION. 2 $495.00 $307.15 $614.30 18d G51AT ENH:SMARTZONE. 2 $1,650.00 $1,023.83 $2,047.66 18e GA05508AA DEL: DELETE VHF BAND. 2 -$800.00 -$496.40 -$992.80 18f GA05509AA DEL: DELETE UHF BAND. 2 -$800.00 -$496.40 -$992.80 18g G298AS ENH: ASTRO 25 OTAR W/ MULTIKEY. 2 $814.00 $505.09 $1,010.18 18h G843AH ADD: AES ENCRYPTION AND ADP. 2 $523.00 $324.52 $649.04 18i G806BL ENH: ASTRO DIGITAL CAI OP APX. 2 $567.00 $351.82 $703.64 18j QA09113AB ADD: BASELINE RELEASE SW. 2 $0.00 $0.00 $0.00 18k G361AH ENH: P25 TRUNKING SOFTWARE APX. 2 $330.00 $204.77 $409.54 Standalone Items
19 DQUUSBOTG
STARTECH.COM 5IN MICRO USB TO USB
OTG HOST ADAPTER M/F - USB ADAPTER. 1 $10.25 $9.23 $9.23 20 HKN6182B CABLE KEYLOADING ADAPTER CGAI. 1 $225.40 $180.30 $180.30 21 CKN6904A KEYLOAD CABLE FOR APX PORTABLE. 1 $110.00 $68.26 $68.26 Standalone Items
22 PMNN4486A BATT IMPRES 2 LIION R IP67 3400T. 84 $188.27 $141.20 $11,860.80 23 NNTN8844B
CHARGER, MULTI-UNIT, IMPRES 2, 6-DISP,
NA/LA-PLUG, ACC USB CHGR. 8 $1,705.20 $1,278.90 $10,231.20 KVL 5000
24 T8476B KVL 5000. 1 $7,800.00 $7,020.00 $7,020.00
24a CA00182AW ADD: AES ENCRYPTION SOFTWARE. 1 $0.00 $0.00 $0.00 24b CA03358AA ADD: ASTRO 25 MODE. 1 $0.00 $0.00 $0.00
24c CA03467AA
ADD: NORTH AMERICA MICRO USB
CHARGER 100/240V. 1 $0.00 $0.00 $0.00
24d CA00243AJ ADD: ADP PRIVACY. 1 $330.00 $297.00 $297.00 25 LSV01S00143A
(122) APX8500 ASTRO ESSENTIAL
SERVICE RENEWAL (Extended
Through December 31 2032) 1 $81,984.00 $81,984.00 $81,984.00 $2,941,526.93
$873,435.76
$35,421.83
$2,032,669.34
$198,185.26
$2,230,854.60GRAND TOTAL

ADDITIONAL EARLY TRADE-IN AND WARRANTY DISCOUNT

NET TOTAL
ESTIMATED TAX (9.75%)

LIST PRICE

EBRCSA MEMBER CONTRACT DISCOUNT

Page 8 of 15 ends

Public Safety Radio
Replacement

MARK BUSTILLOS, CHIEF OF POLICE
MAY 13, 2025
1

Page 9 of 15 ends

Overview
❖ East Bay Regional Communications System Authority (EBRCSA) ❖ Radio Replacement Proposal
❖ Benefits to the City
❖ Implementation Timeline
❖ Recommended Action
2

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EBRCSA Radio Network & Encryption
❖ EBRCSA comprises 40 agencies throughout Contra Costa and Alameda Counties, including Concord
❖ DOJ states sensitive personally identifiable information (PII) may not be transmitted over the radio unless the traffic is encrypted ❖ All police agencies in Contra Costa County are encrypting ❖ Concord needs to encrypt radios to properly communicate with our Public Safety partners
3

Page 11 of 15 ends

Radio Replacement Proposal
❖ $2.7M for 200 radios, accessories and maintenance,
including a 20% contingency
❖ $873K discount due to County contract
❖ Fully funded in IT Replacement Fund
❖ 7-10 year expected lifespan
❖ DOJ required encryption for PII
❖ Radio and Cellular Technology
4

Page 12 of 15 ends

Benefits to the City
❖ Ability to communicate with Public Safety partners
❖ Cellular technology allows nationwide coverage
❖ $873K discounted pricing
❖ 7-10 year expected lifespan
❖ Latest radio technology
5

Page 13 of 15 ends

Implementation Timeline
6 ❖ May 2025 - Radios and Equipment Ordered
❖ Early July 2025 - Order Received
❖ Mid July 2025 - Configuration and Testing
❖ August 2025 - Radios deployed

Page 14 of 15 ends

Recommended Action
❖ Authorize the City Manager to approve the purchase of 200 APX N70 radios, mobile radio accessories, and associated software, hardware, encryption and maintenance from Motorola Solutions Inc. in an amount not to exceed $2,677,026, including a 20% contingency; and authorizing the City Manager to execute the purchase agreement in a form acceptable to the City Attorney; and make the CEQA determinations as provided in this staff report. ❖ Approve a budget transfer in the amount of $148,482 from the Motorola Radio EBRCSA Encryption Upgrade (Project No. 2639, Fund 635), and appropriation of $2,528,544 from the IT Replacement Fund (Fund 636), to the Police Radio Replacement Project (Project No. 2793) and associated appropriations of such funds to Project No. 2793 in a total amount of $2,677,026. 7

Page 15 of 15 ends

Memorandum
Date: May 13, 2025
To: Honorable Mayor Obringer and Members of the City Council From: Valerie J. Barone, City Manager
Subject: Study Session on the proposed Biennial Budget for Fiscal Years 2025-26 and 2026-27 and the Updated Long-Range
Financial Forecast—receive the report and provide direction to staff on the following (formal action on each would come back to Council):
• The proposed General Fund Operating Budget for Fiscal Years 2025-26 and 2026-27
• Desired changes to Councilmembers’ pay to be effective after the November 2026 election.

CEQA: Not a project/exempt pursuant to Public Resources Code Section 21065, CEQA Guidelines Section 15060(c)(2), 15061(b)(3), 15262, 15273, and/or 15378.

Report in Brief
This report presents the proposed Biennial Operating Budget for Fiscal Years (FY) 2025-26 and 2026-27 and the updated Long-Range Financial Forecast for the City of Concord (City), which was presented to the City Council at a Special Meeting on March 1, 2025.

Biennial Operating Budget: The City Manager is proposing a General Fund Operating Budget of $138.6M in FY 2025-26 and $142.6M in FY 2026-27.

The City is committed to strong fiscal stewardship, transparency, and accountability over taxpayer dollars. Working together, the City Council and City staff ensure our budget and financial policies reflect spending consistent with the community’s priorities.

4.b4.b4.b4.b4.b

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
The City is facing fiscal challenges; the proposed Biennial Operating Budget (Budget) reacts to those challenges, providing a balanced response during uncertain times, which allows the City to retain its service levels and even improve them in some areas.

The points below provide a high-level summary of the budget.

1. The City is facing fiscal challenges, including:
o National economic uncertainty due to federal actions; o Slowing growth in sales and property taxes; and
o Significant cost increases in utilities, insurance, contracted county services, and City employee wage and benefit costs.

2. To help address these challenges the draft budget incorporates in FY 2025-26 and ongoing into FY 2026-27, the following:
o $2.2 M in permanent non-personnel budget cuts;
o $1.2 M of operating cost transfers to other appropriate special funds; o $4.4 M in increased revenue from fees and charges, property taxes, and sales taxes;
o $1.9 M in projected operating expenditures savings; and o $1.2 M in projected savings from staff vacancies.

3. Staff position adds are proposed in the draft budget only when they have a net neutral impact on the General Fund and enhance services. The proposed changes are:
o Adding six positions to create a public works roadway maintenance (patching) crew, paid for through Capital Improvement Program (CIP) funding; o Transitioning a ½ time rent registry funded position to full-time with the cost paid for through rent registry fees;
o Transitioning a full-time grant funded position to ½ time to reduce pressures on the grants that fund the position (this is a budget reduction); o Converting an existing limited duration engineering position to a regular full- time position to reflect the City’s on-going capital investment program staffing needs, with costs paid for from the capital budget;
o Extending the term of a limited duration engineering position by two years to match the capital budget staffing needs, with costs paid for from the capital budget; and
o Adding two new staff positions (one an engineer and one a construction inspector) to enhance CIP delivery and perform work currently done by consultants; costs are paid by capital projects and permit fees.

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025

4. The proposed Biennial Operating Budget is balanced using reserves in the amount of $2.5 million in FY 2025-26 and $2.8 million in FY 2026-27, and staff projects closing year two with a reserve level of 26%.

5. The Long-Range Financial Forecast projects that the operating budget will have a structural imbalance until 2031, at which point the reserves will be spent down to the City Council’s allowable minimum acceptable level of 17%. The following year the reserves begin to regrow.

6. The City is able to take a long-range view with its budget, with the goal of preserving service levels, because the City Council made prudent budgeting decisions over the last decade, planning for the future by controlling cost increases, implementing budget reductions, increasing revenues, and building up its reserves. This is why the City Council has the ability to maintain community service levels in these challenging and uncertain times.

7. This proposed Budget, as well as what is occurring at the federal, state, and local levels, requires close monitoring. Should the economy worsen more than currently predicted, the City Council will need to take more budget balancing steps—which will almost certainly impact service levels and City staffing levels.

Long-Range Financial Forecast: The City’s Long-Range Financial Forecast has been updated to reflect FY’s 2023-24 year-end actual results, FY 2024-25 approved operating budget, and FYs 2025-26 and 2026-27 Budget. The forecast demonstrates the necessity of the City Council continuing to show fiscal constraint.

Recommended Action
Receive information regarding the proposed FYs 2025-26 and 2026-27 Biennial Operating Budget, as well as the General Fund Long-Range Financial Forecast, and provide direction to staff for the development of the final budget.

Specifically provide feedback to staff on:
• The City’s General Fund Operating Budget for FYs 2025-26 and 2026-27 (the budget will be before Council for all formal actions on June 10, 2025); and • Desired changes to Councilmember pay, to be effective after the November 2026 election (this would return to Council in the fall of this year for formal action).

REPORT ORGANIZATION
This memo is divided into five chapters. Each chapter is divided into numerous sections.

An index to guide you through this report is provided below.

I. BACKGROUND

1. Budget Trends and Status (Pg. 4)

2. Economic Information (Pg. 6)

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025

3. Biennial Budgeting Process (Pg. 7)

4. City Council’s Priorities for FYs 2025-26 and 2026-27 (Pg. 8)

5. Staffing Levels (Pg. 9)
II. PROPOSED OPERATING BUDGET FOR FYs 2025-26 and 2026-27

1. Proposed Budget for FYs 2025-26 and 2026-27 Compared to the Current FY 2024-25 Budget (Pg. 10)

2. General Fund Revenues (Pg. 12)

3. General Fund Expenditures (Pg. 23)
a. Council Compensation Discussion (Pg. 26)

4. General Fund Reserves (Pg. 34)

5. Other Funds (Pg. 34)
III. GENERAL FUND LONG-RANGE FINANCIAL FORECAST (Pg. 40) IV. COUNCIL REQUESTED INFORMATION FROM MARCH WORKSHOP (Pg. 41) V. CONCLUSION (Pg. 42)
I. BACKGROUND

1. Budget Trends and Status
During FY 2024-25, staff prepared a new Long-Range Financial Forecast, the results show expenditures continuing to exceed revenues through FY 2031. Since 2019, the City experienced revenue growth at the rate of 22.8%, while expenditures grew 35.6% during that same period (Chart 1).

As part of the proposed Budget, staff worked to reduce expenditures in an effort to close the structural deficit. However, some expenditures are outside of the City’s control, such as insurance, utilities, and certain contracts. In an effort not to impact service delivery, staff prepared a budget that requires use of one-time reserve funds to balance but continues to maintain reserves well above the minimum 17% threshold set by City Council policy.

More information is provided in Section III, General Fund Long Range Forecast.

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
Chart 1: Historical Revenues and Expenditures
Personnel expenses are the largest expenditure category in the General Fund. As reflected in the chart below, personnel expenses increased 29.6% from FY 2019 to FY 2025. (Chart 2)
Chart 2: Growth of Personnel Costs
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Budget
Revenues Expenses
Historical Revenues & Expenditures
-$6.76M

Page 5 of 128 ends

City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
Major revenue categories grew at a slower pace than expenditures. Revenues from property tax, 1% Bradley-Burns sales tax (sales tax), and 1% Measure V transaction and use tax (use tax) approved for use in General Fund operations, in aggregate total 72% of General Fund revenues. While property taxes tend to be relatively stable, sales and use taxes can be volatile and highly sensitive to economic downturns. Chart 3 below provides a snapshot of revenues received from these categories.

Chart 3: Top Revenue Categories

2. Economic Information
The City of Concord’s diverse economy is supported by approximately 3.1 million square feet of Class A office space, 7 million square feet of industrial space, and four regional shopping centers, along with a variety of other commercial spaces, making Concord the largest employment center and sales tax generator within Contra Costa County.

The COVID-19 pandemic continues to have a lasting impact on the office sector. In the new work-from-home environment, companies are choosing to downsize or terminate their leases altogether, resulting in a current vacancy rate of 25.9% as of March 2025.

The retail sector vacancy rate recovered and is currently at 4.8% vacancy, while the manufacturing sector remained strong throughout and is currently only 3.8% vacant.

According to the California Employment Development Department, Concord registered a preliminary 4.1% non-seasonally adjusted unemployment rate for March 2025.

Concord is outperforming the county, state, and national unemployment rates of 4.4%,

5.3%, and 4.2% respectively.

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
The Concord single family housing market continues to improve year-over-year. The median sale price of a single-family home in Concord for Q1 2025 was $808,000; this represents a $12,500 (1.6%) increase from one-year prior. In addition, 20 more single- family units were sold in Q1 2025 compared to Q1 2024.

3. Biennial Budgeting Process
The City continues to use a biennial process for the operating and capital budgets.

Biennial budgeting refers to the practice of developing a budget every two years. Under biennial budgeting, the City of Concord continues to operate on a July–June annual fiscal year. The public and City Council continue to receive annual mid-year updates in February/March, as well as a mid-cycle review approximately 12 months after the initial adoption of the biennial budget.

Biennial budgeting allows the City to use its human resources more efficiently and reallocate resources to the capital budgeting process during the off-cycle year. Below is a summary of the budget actions that will be before the City Council over the next two years under the biennial budgeting process.

Budget Actions
June 2025
• Adoption of Biennial Operating Budget for FYs 2025-26 and 2026-27 • Mid-Cycle Review of the Capital Budget for FY 2025-26 and approval of any modifications
February/March 2026
• Mid-Year Operating and Capital Budget Review
June 2026
• Mid-Cycle Review of the Operating Budget for FY 2026-27 and approval of any modifications
• Adoption of Biennial Capital Budget for FYs 2026-27 and 2027-28 February/March 2027
• Mid-Year Operating and Capital Budget Review
June 2027
• Adoption of Biennial Operating Budget for FYs 2027-28 and 2028-29 • Mid-Cycle Review of the Capital Budget for FY 2027-28 and approval of any modifications

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025

4. City Council’s Priorities for FYs 2025-26 and 2026-27 At its annual priority setting workshop held in March 2025, the City Council determined its main priorities for FY 2025-26. The City Council maintains the existing organizational focus on the following (in no priority):
• Long Term Fiscal Stability and Economic Development
• Public Safety
• Infrastructure Maintenance
• Quality of Life
• Customer Service
• Employee Success and Organizational Efficiency
The City Council further established six Tier 1 Priority Goals for year one of the two-year budget, FY 2025-26. (The annual goals for FY 2026-27s will be established by City Council in the spring of 2026 and incorporated into the budget at the mid-cycle review.) Work on all priorities below is in process.

Fiscal Year 2025-26 Tier 1 Priority Goals
❖ Concord Naval Weapons Station Development—Completion, or significant progress towards completion, of negotiations with the US Navy and Master Developer on the terms and price of an economic development transfer of the land; Continued progress on environmental permits, land use and infrastructure planning efforts, and community conversations to move forward with completing a Specific Plan and Development Agreement by April 2028. ❖ Implement Various Housing Element Mandates—To ensure continued compliance with the City’s state certified housing element complete implementation of ten major housing policies already underway, begin implementation of twelve major additional housing policies, and bring the AFFH rezoning ordinance before Council for a decision by December 2025. ❖ Unfunded Infrastructure Needs—Implement Council approved near term actions to assist with increasing investment into infrastructure and increasing the effectiveness of the existing investment into infrastructure, as outlined in the adopted FY 2025-26 and 2026-27 operating budget; and, under the direction of the Infrastructure and Franchise Council Committee, continue to explore solutions for addressing the approximately $18 million annual shortfall of infrastructure investment dollars, for future consideration by the full Council. ❖ Complete Labor Negotiations with POA, PMA, Teamsters, and Local 29—All four bargaining agreements expire at the end of June 2026. Prior to their expiration, complete negotiations in a manner that preserves long-term fiscal stability for the City and allows the City to continue to be an attractive employer.

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
❖ Implement the Enterprise Resource Planning (ERP) System—By the end of FY 2025-26, complete the building and quality assurance testing of the City’s new ERP System, Workday, in support of the citywide launch of the system in early FY 2026-27.
❖ Implement Economic Development Strategy—Present to Council for adoption a new data-driven Economic Development Strategic Plan by October 2025 and begin implementation of the Plan’s action steps as a priority project immediately thereafter.

5. Staffing Levels
At its peak staffing levels, in FY 2003-04, the City had 529 full-time employees. Major staffing reductions were made during the Great Recession and more modest reductions were made at the beginning of the Covid-19 pandemic.

This proposed budget incorporates the following staffing changes:
• Addition of eight new full-time positions,
• Conversion of one full-time position to part-time,
• Conversion of one part-time position to full-time,
• Conversion of a full-time limited duration position to permanent, and • Extending the term of one limited duration position by two years.

All staffing changes have funding associated with them and are net neutral on the General Fund. These are discussed in detail later in this report.

Chart 4 includes historic staffing levels and the proposed staffing changes within this proposed budget.

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
Chart 4: Authorized Full-Time Positions

II. PROPOSED BIENNIAL OPERATING BUDGET
FOR FYs 2025-26 and 2026-27
This section contains a summary of the City’s proposed FYs 2025-26 and 2026-27 General Fund Budget.

1. Proposed Biennial General Fund Budget for FYs 2025-26 and 2026-27 Compared to the Current FY 2024-25 General Fund Budget
Table 1 below compares the Biennial General Fund Budget for FYs 2025-26 and 2026- 27 to the FY 2024-25 budget. Each major revenue and expenditure category is discussed in detail later in this report.

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
Table 1: Proposed Biennial General Fund Budget for FYs 2025-26 and 2026-27 Compared to the Current FY 2024-25 General Fund Budget
The City’s Long-Range Financial Forecast was presented to City Council on March 1, 2025 (Attachment 3). The fiscal model projected an annual fiscal gap through 2031 that averaged $5.6 million per year if no corrective action was taken and forecasted reserves dropping below the minimum 17% reserve threshold in FY 2031.

In response, staff worked to successfully provide $3.4 million in budgeted General Fund expenditure savings to narrow the structural deficit. With the $3.4 million in budget savings incorporated, the proposed General Fund Budget relies on $2.5 million in support from the reserves in FY 2025-26 and an additional $2.8 million in reserves in FY 2026-27. Beyond these two fiscal years, the structural deficit between revenues and expenditures continues, and reserves fall to 17% in FY 2031 before gradually recovering, increasing back to 30% reserves in FY 2035.

Table 2 below shows the expenditure reductions included in the proposed budget.

FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
Difference
FY 2026-27
Proposed
Budget
Difference

RESOURCES
Regular Revenue* 112,691,000 116,034,000 3,343,000 119,534,000 3,500,000 Measure V - Support of Operations
and Council Priorities 16,918,000 20,050,000 3,132,000 20,239,000 189,000 Total Resources 129,609,000 136,084,000 139,773,000

APPROPRIATIONS
Operating Expenditures 135,974,000 138,566,000 2,592,000 142,560,000 3,994,000 FY 2023-24 PO Rollovers** 1,793,000
Total Appropriations 137,767,000 138,566,000 142,560,000 Use of Reserves 2,482,000 2,787,000
Use of Fiscal Stability Fund*** 11,200,000
Ending Reserve Percentage 30% 29% 26%
*Excludes Measure V revenue and a one-time transfer in of $1.4M of Fiscal Stability Funds approved at the mid- year budget update on Feb. 11, 2025 that is a transfer of reserves and not regular revenue. **PO Rollovers are unused encumbrance balances remaining at the end of a fiscal year that are rolled forward to the new fiscal year
***The fund was created to be used in Fiscal Years 2023-24 and 2024-25 rather than relying on reserves. The fund will be depleted, as anticipated, in FY 2024-25

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Table 2: Expenditure Reductions
An important note of caution: the biennial budget is built on projections and historic results. The budget projects modest growth in sales tax, Measure V tax, and property tax; increases in fees and charges revenues; increases in costs of utilities, insurance, contracts, and other expenditures based on historical averages; and it incorporates assumed expenditure savings of 3% of staffing costs and 5% of non-personnel operating costs, based on historical end of year budget results. The budget does not include projections for a recession this year or next.

Staff and the Council must closely monitor actual budget performance and the local, state, and national economy against the adopted budget’s performance, as this budget contains minimal financial cushion. If things change in a positive direction, the budget will have a smaller impact on the City’s General Fund reserves. If they change in a negative direction, the Council will need to either make additional budget reductions or rely more heavily on the General Fund reserves.

2. General Fund Revenues
The total increase in recurring General Fund revenue, when compared to FY 2024-25 budget, is projected to be $3.3 million in FY 2025-26 and $3.5 million in FY 2026-27. As shown in Table 3 (below):
• Sales tax is expected to increase $0.7 million FY 2025-26 and $1.2 million in FY 2026-27.
• Property tax is expected to increase $2.2 million in FY 2025-26 and $1.4 million in FY 2026-27.
• Charges for services are expected to increase $1.6 million in FY 2025-26 and $0.3 million in FY 2026-27.

Expenditure Type Amount
Contract Reductions 1,472,800
Cost Transfer to Other Funds 1,262,800
Equipment/Supply Reductions 319,600
Part-time Staff Reductions 259,400
Training Reductions 92,000
Grand Total 3,406,600

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May 13, 2025
Table 3: General Fund Operating Budget Revenue Summary
The City has historically relied on Measure V revenue to support vital services, invest in roadways, infrastructure maintenance, and other high-priority community projects. This Budget continues that support.

In the proposed Budget for FY 2025-26, the City expects to receive $33.5 million in Measure V revenues and relies on $15.5 million of that revenue to support General Fund operations and $1.7 million to support City Council Priorities (public safety, homelessness response, and code enforcement) that are housed in the General Fund.

In FY 2026-27, the City expects to receive $34.5 million in Measure V revenues and relies on $15.9 million of that revenue to support General Fund operations and $1.8 million to continue support of Council Priorities.

The following charts display the projected General Fund revenue by category in FYs 2025-26 and 2026-27 including Measure V revenue used for operations and City Council Priorities. This portrait demonstrates that revenue from Measure V continues to be a vital support to the City’s operating budget, which includes all essential services such as 911, city parks, youth sports, and senior services.

FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
Difference
FY 2026-27
Proposed
Budget
Difference
Total Regular Revenue
(excluding Measure V) $112,690,900 * $116,034,000 $3,343,100 $119,534,154 $3,500,154 Measure V Support of
Operations and Council
Priorities
$16,918,100 $20,050,000 $3,131,900 $20,239,000 $189,000 Percent of Total 13% 15% 14%
Total General Fund
Operating Budget Revenue $129,609,000 $136,084,000 $6,475,000 $139,773,154 $3,689,154 Sales Tax $38,817,000 $39,484,000 $667,000 $40,695,000 $1,211,000 Percent of Total 30% 29% 29%
Property Tax $34,865,000 $37,061,000 $2,196,000 $38,475,000 $1,414,000 Percent of Total 27% 27% 28%
Charges for Services $10,594,000 $12,209,000 $1,615,000 $12,537,000 $328,000 Percent of Total 8% 9% 9%
Major Revenue (Non-Measure V) Sources**
*Excludes a one-time transfer in of $1.4M of Fiscal Stability Funds approved at the mid-year budget update on Feb. 11, 2025. This is a transfer of budget reserves and not regular revenue. **Only the major revenue sources of property tax, sales tax and charges for services are shown. Other revenue categories are shown and analyzed later in this report.

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May 13, 2025
Chart 5: FY 2025-26 Preliminary General Fund Revenue by Category

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May 13, 2025
Chart 6: FY 2026-27 Preliminary General Fund Revenue by Category The following provides further explanation and analysis of the City’s General Fund revenues by category:
a. Sales Tax
Revenues derived from sales tax is 29% of General Fund revenues. Sales tax revenue (as well as Measure V transaction and use taxes) is dependent on consumer spending and on the economy overall, as this tax applies to retail sales or the use of tangible personal property. After being briefly impacted by the COVID-19 Pandemic in FY 2019-20, this revenue stream saw steady year-over- year growth through FY 2022-23. Since then, the City experienced decreases in major sales tax subcategories including the autos and transportation category (Chart 7).

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Agenda Item No. 4.b
May 13, 2025
Chart 7: Bradley Burns Sales Tax by Category
Sales Tax Trends
Sales taxes are projected to be $39.5 million and $40.7 million in FYs 2025-26 and 2026-27, respectively, due to projected increases in fuel and service stations, restaurants and hotels, and the City’s share of the state and county pools. This growth represents a 1.7% increase as compared to FY 2024-25

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May 13, 2025
projected sales tax revenues and a 3.1% increase in FY 2026-27. b. Property Tax
Property taxes represent approximately 27% of General Fund revenue. Property tax is ad valorem, meaning the tax paid on a property is proportional to the property’s assessed valuation (AV). Under the terms of Proposition 13 passed by voters in 1978: 1) the annual tax owed is a maximum of 1% of the property’s AV and 2) the AV may only increase a maximum of 2% each year unless ownership changes or new construction, in which the prevailing market value assessment is used as the basis for taxation. The City of Concord continues to see property taxes rise as a result of increased assessed valuations resulting from property sales and new construction. Since 2019, revenues from property taxes have grown 30.2%. The growth for that period was accelerated by a rapid increase in the sales prices for housing and 17 commercial properties, as well as new construction.

Projected property tax revenue for FY 2025-26 is estimated to be $37.1 million, a

3.5% increase over the projected revenue for FY 2024-25, which was projected to be relatively flat compared to FY 2023-24 due to declining sales prices along with fewer properties being sold. The FY 2025-26 projection reflects the allowable 2% increase plus increasing residential values.

In FY 2026-27 property tax revenue is projected to increase 3.8% over FY 2025- 26 for a total of $40.7 million.

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c. Charges for Services (Permits, Plan Review Fees, Inspection Fees, and User Charges)
Charges for services, licenses, and permits are projected to increase 15.2% in FY 2025-26 and 2.7% in FY 2026-27, as a result of fee increases and increases in development review services. Total projected revenue in this category in FY 2025-26 is $12.2 million and $12.5 million in FY 2026-27.

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Franchise Fees
The overall franchise fees category is currently under review. Based upon data received to date it is estimated to remain relatively flat over both FYs 2025-26 and 2026-27 as compared to FY 2024-25. Staff anticipates receiving additional data in late May 2025. Staff will incorporate any updates in the FY 2025-26 mid- year budget.

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e. Business Licenses
Business Licenses are expected to remain relatively flat in both FYs 2025-26 and 2026-27 as compared to FY 2024-25.

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f. Transient Occupancy Tax
Transient Occupancy Tax (TOT) is imposed on occupants for the privilege of occupying room(s), motels, etc. TOT decreased significantly during the pandemic and has not fully recovered to pre-pandemic levels. Staff is continuing to analyze this revenue stream. Any adjustments will be brought with the mid-year update.

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g. Other Revenue
“Other Revenue” includes one-time special revenue, fines and forfeitures, inter- governmental, and inter-fund charges, among others. The above graph shows volatility in this segment because of the temporary or one-time nature of many of the revenues accounted for in this category. The spike in FY 2019-20 was due to revenue received from the sale of Successor Agency land.

In the proposed FY 2025-26 budget, this category decreases by $2.2 million to approximately $10.9 million mainly due to the one-time transfer in of $1.4 million of Fiscal Stability Funds noted in Tables 1 and 3 above in FY 2024-25. The budget increases 5.3% in FY 2026-27 to $11.5 million mainly due to a transfer into the General Fund from the Pavilion Fund to support General Fund operations.

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3. General Fund Expenditures
Table 4 shows the changes in total expenditures from the FY 2024-25 budget to the proposed Biennial Budget for FYs 2025-26 and 2026-27.

Table 4: General Fund Expenditure Summary
*Includes medical, vision, dental, life insurance, disability insurance, pension contributions and payments, deferred compensation, social security, and workers’ compensation.

For FY 2025-26, total General Fund expenditures will increase by $2.6 million, or 1.9%, to $138.6 million compared to FY 2024-25 adopted budget. Expenditure increases are due to general inflationary pressures contributing to the rise in costs of goods and services and wage adjustments as explained in further detail below under the section on wage adjustments. The expenditure increases are moderated by the transfer of $1.6 million of costs from the General Fund to other cost centers.

For FY 2026-27, total General Fund expenditures will increase by $4.0 million, or 2.8%, to $142.6 million compared to FY 2025-26. Expenditure increases are due to general inflationary pressures contributing to the rise in costs of goods and services and wage adjustments as explained in further detail below under the section on wage adjustments.

The following charts show General Fund expenditures by department in FYs 2025-26 and 2026-27.

FY 2024-25
Adopted Budget
FY 2025-26
Proposed Budget Difference FY 2026-27
Proposed Budget Difference
Expenditures
Operating Expenditures $135,974,000 $138,567,000 $2,593,000 $142,560,000 $3,993,000 FY 2023-24 PO Rollovers 1,793,000
Total Expenditures $137,767,000 $138,567,000 $142,560,000 Expenditure Groups
Full time Salaries $49,630,000 $50,402,000 $772,000 $52,237,000 $1,835,000 Percent of Total 36% 36% 37%
Part time Salaries $1,667,000 $1,725,000 $58,000 $1,777,000 $52,000 Percent of Total 1% 1% 1%
Fringe Benefits* $47,302,000 $46,661,000 -$641,000 $48,824,000 $2,163,000 Percent of Total 35% 34% 34%
Operating Expenses $15,925,000 $18,061,000 $2,136,000 $17,718,000 -$343,000 FY 2023-24 PO Rollovers 1,793,000
Total Operating Expenses $17,718,000 $18,061,000 $17,718,000 Percent of Total 12% 13% 12%
Internal Service Charges $19,082,000 $21,239,000 $2,157,000 $21,694,000 $455,000 Percent of Total 14% 15% 15%
Transfer Out $2,368,000 $478,000 -$1,890,000 $310,000 -$168,000 Percent of Total 2% 0% 0%

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Chart 8: FY 2025-26 Preliminary General Fund Expenditures by Department *Police non-traditional includes Code Enforcement, Parking Enforcement, and the Community Impact Unit

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May 13, 2025
Chart 9: FY 2026-27 Preliminary General Fund Expenditures by Department *Police non-traditional includes Code Enforcement, Parking Enforcement, and the Community Impact Unit
Significant changes to the General Fund Expenditure Budgets for FYs 2025-26 and 2026-27 are described in more detail below.

Wage Adjustments
The City Council approved three-year Memorandums of Understanding (MOU) in December 2022 for the Concord Police Association (POA) and the Concord Police Managers’ Association (PMA) employees and in June 2023 for all other groups. The approved MOUs included annual wage increases through FY 2025-26 (see Table 5) and the increases have been incorporated into the proposed budget. The City’s long- range financial forecast assumes a 2% labor increase in FY 2026-27 and thereafter.

Therefore, the budget incorporates general wage increases of 2% for all full-time employees in FY 2026-27.

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Table 5: Approved COLAs by Labor Group
City Council Compensation
The City Council has a practice of reviewing Council compensation with each two-year budget, as a means of avoiding long periods of no adjustments followed by significant increases. State law regulates maximum compensation for councilmembers and when those adjustments can be effective.

In June 2023 Governor Newsom signed Senate Bill No. 329, increasing the maximum amount of salary a Councilmember may receive based upon the population of the city.

Section 36516(a)(2)(D) allows for councilmember pay in cities between 75,000 and 150,000 in population to receive up to $1,900 per month. Section 36516(a)(4) establishes that future Council pay increases are limited to 5% for each calendar year from the operative date of the last salary adjustment or an amount equal to inflation since January 1, 2024, based upon the California Consumer Price Index (CPI), not exceeding 10%, for each calendar year. All Council salary adjustments must be made through adopting an ordinance at a public meeting and the new pay amount is not effective until after a Council election.

In August 2023, the City Council set councilmember compensation at $1,900 per month, or $22,800 per year, for implementation following the general election of November 2024. This represented a $466.88 (32.6%) increase from the City Council’s prior rate of compensation of $1,433.12 per month, implemented after the November 2022 general election.

Council may propose to increase its pay, which requires staff to return with an Ordinance for Council consideration in the fall of 2025. The new pay rate would be effective after the November 2026 Council election.

If the City Council would like to adjust its salary by any amount (up to the maximum allowed increase of $190 a month), to be effective after the November 2026 election, staff requests that City Council determine the amount, so that staff can incorporate the cost into the FY 2026-27 Budget, and return to Council in the fall with an ordinance to amend City Council compensation.

Bargaining Unit FY 2023-24 FY 2024-25 FY 2025-26
Local 29 6% 5% 5%
Teamsters 7% 4% 5%
POA 5% 5% 6%
PMA 5% 5% 4%
Confidential 5% 5% 4%
Management 5% 5% 4%
Executive Management 5% 5% 4%

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Fringe Benefits
Fringe Benefit costs shown in Table 4 above include the costs of Health Insurance for current employees, Post-Employment Healthcare, CalPERS Retirement, City of Concord Retirement System (CCRS), Social Security, Workers’ Compensation and other benefit costs. Fringe Benefits decrease $0.6 million or 1.4% from FY 2024-25 to FY 2025-26 mainly due to two reasons: (1) The workers’ compensation fund is currently over 90% funded and therefore charges to the departments were lowered this year, and (2) this budget reallocates certain staff from the General Fund to other funds to better reflect where their work is concentrated, thereby decreasing the salary and benefits charged to the General Fund. Fringe Benefits increase $2.2 million or 4.6% from FY 2025-26 to FY 2026-27 primarily driven by significant increases in state-mandated CalPERS contributions. See below for more information about Post-Retirement Healthcare, CalPERS, and CCRS.

Post-Employment Obligations
The Proposed Biennial Budget incorporates forecasted full funding of the Actuarial Determined Contributions (ADC) for all of the City’s retiree benefits including CalPERS pension, City of Concord Retirement System (CCRS), and retiree medical programs.

Each is discussed briefly below, with more detail contained in Attachment 2.

California Public Employees' Retirement System (CalPERS):

The City provides retirement benefits for employees through its participation in the California Public Employees’ Retirement System (CalPERS). This is a defined benefit pension plan funded by a combination of (1) employee contributions that are set by statute and through negotiations; (2) employer contributions that fluctuate from year to year based on an annual actuarial valuation performed by CalPERS; and (3) investment earnings. The CalPERS required annual pension costs consist of two components: 1) Normal cost representing the present value of benefits that pension system members earn during the valuation year and 2) Unfunded Accrued Liability (UAL).

This pension system’s rates have been on the rise over the last decade based on changes in CalPERS assumptions and Board policies to make the pension system more sustainable, as well as lower than expected investment returns. While the Public Employees’ Pension Reform Act (PEPRA) that went into effect in 2013 substantially reduced pension benefits for new CalPERS employees hired after January 1, 2013, and will result in lower, more sustainable pension costs for the City, it will take 6 to 8 additional years before the City will experience lower pension costs.

Due to the timing of when CalPERS values and reports their analysis, the information is two years behind. Thus, the July 2024 Actuarial Report uses valuation data as of June 30, 2023, for setting rates in FY 2025-26. According to the most recent CalPERS Valuation reports received in August 2024, the funded status of the City’s Plans was 63%. In FY June 30, 2024, CalPERS experienced a 9.3% return compared to their expected return of 6.8%. As a result, projected cost increases have reduced slightly.

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May 13, 2025
Table 6 reflects the expected annual UAL contributions as a result of this gain. Table 7 reflects the anticipated funded status incorporating the 9.3% gain and assumes CalPERS earns the assumed rate of return of 6.8% as of June 30, 20251.

Table 6: Projected UAL Payments- Incorporating the 9.3% CalPERS Investment Gain in FY 2023-24
1 While CalPERS expects to end the fiscal year in positive territory, the impact of federal policies on the investment markets on the year-end rate of return will not be known until mid-to-late July.

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May 13, 2025
Table 7: Revised Funded Status- Incorporating the 9.3% CalPERS Investment Gain in FY 2023-24
Total Liability is $682 million, 63% funded.

Budgeting for these costs has been and will continue to be a challenge for the foreseeable future. According to the new projection, the City’s CalPERS pension costs will not drop down to FY 2022-23 cost levels until 2042. The City will need to continue to budget for these annual costs as well as any additional costs that are created when actuarial assumptions are not met. CalPERS recently issued a concern about FY 2025 year-end results. It is anticipated that CalPERS will end FY 2025 below the expected

6.8% rate of return that is reflected in the model. During her CEO report to the Board on April 15, 2025, CalPERS CEO Marsha Frost warned member agencies to prepare for potential adverse investment return experience for the current and upcoming FY 2026.

CEO Frost warned, “We must prepare for the possibility that current events here in the U.S. could have a serious impact on our investment returns as of June 30 and into the fiscal year that begins after that.” Finance staff will continue to monitor these events closely to ascertain their impact on City finances.

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City of Concord Retirement System (CCRS):

CCRS is the City’s pension system that closed in 1993 when the City transferred current employees to CalPERS. Those that remain in CCRS are those employees who were already retired and receiving benefits and those former employees that vested in CCRS but no longer work for the City of Concord.

Fully funding the CCRS annual Actuarial Determined Contribution (ADC) for the City’s closed pension system costs approximately $2.4 million annually, as determined by an independent actuarial report. Full funding is incorporated into both years of the proposed budget as well as into the long-range forecast.

Post-Employment Retiree Medical (also known as Other Post-Employee Benefits (OPEB):

The City offers two tiers of retiree medical insurance through CalPERS. For employees hired before summer 2016, the City contributes a fixed contribution amount depending on level of coverage. Those employees hired after summer 2016 received the PEMHCA minimum (established annually by CalPERS) upon retirement from the City of Concord.

Fully funding the City’s ADC for retiree medical benefits costs approximately $3.6 million annually, based upon an independent actuarial report. Full funding is incorporated into both years of the proposed budget as well as into the long-range forecast.

Attachment 2 provides additional detail on the City’s personnel liabilities and provides various options the Council could consider to pay down these unfunded liabilities faster than is scheduled with only making the annual ADC for each plan. Staff is recommending Council continue the current practice of prioritizing the use of budget residual towards making additional discretionary payments (ADP) to the CCRS closed plan until 90% funded status is achieved. Staff is not recommending implementing any additional strategies at this time as the City’s projected operating budget does not have the resources to do so.

Personnel / Organizational Changes
Table 8 shows full-time positions by department for the FY 2024-25 budget and the proposed position adds to the Budget for FYs 2025-26 and 2026-27.

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Table 8: Proposed Full-time Positions
Table 8 identifies the addition of eight full-time staff members in the proposed budget.

All eight positions have identified funding to support them so are net neutral on the General Fund budget, as described below.

Staffing modifications that do not change the full-time position count within the budget are also described below.

Community Development Department
1) Reduce a full-time position to ½ time: Administrative Clerk II – $60,000 savings in grant funds (ongoing).

The full-time Administrative Clerk II position supporting Community Services will be reduced back to a part-time position. Community Services is funded exclusively by grant programs including Community Development Block Grant (CDBG), Concord/Pleasant Hill Health Care District (CPHHCD), Permanent Local Housing Allocation (PLHA), and Cannabis Community Benefit Fund (CCBF). The Division has historically been comprised of one full-time equivalent (FTE) and one part-time equivalent (PTE) and was changed to two FTEs in November 2023. Based on the division’s needs and the lack of available grant funding, the program is proposed to return to its historical organization of 1.5 FTEs.
2) Transition a ½ time position to full-time: Administrative Secretary – $98,000 increase in costs for salary and benefits paid for through rent registry fees (ongoing).

Implementing the City’s tenant protection ordinance has proven to require more staff support than originally projected. Transitioning an existing ½ time position to full-time will assist in the implementation of the program. This position was included in the May 6 Council’s consideration of the City’s updated fee schedule, which included increases to the City’s rent registry fees. The increase in costs for this change will be paid entirely by the rent registry fees.

Department FY 2024-25 FYs 2025-2027 Difference
City Attorney 5 5 -
City Council/Treasurer 6 6 -
Community Development 56 58 2
Economic Development and Base Reuse 5 5 -
Finance 20 20 -
Human Resources 9 9 -
Information Technology 20 20 -
Office of the City Manager 10 10 -
Police 196 196 -
Public Works (includes Storm Water and Sewer) 90 96 6
Recreation Services 14 14 -
Total Full-Time 431 439 8

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3) Transition a full-time limited duration CIP Associate Civil Engineer to a full-time permanent Associate Civil Engineer – No change to the annual $298,000 cost for the position (salary and benefits), funded by CIP projects (ongoing).

This position was originally authorized in June 2021 as a limited-service position to assist with the additional workload from Measure V City facilities (non-roadway) projects and is programmed to end in 2026. The position is currently responsible for executing over $9 million in project assignments. In addition to the projects currently programed, there is an identified need for ongoing facilities maintenance projects well beyond 2026, as identified in in the five-year CIP Plan.

Given the age of our facilities, the City is and will continue programing investment into its facilities. The available options for managing the facility CIP projects are: (1) continue to use limited duration staff—but recruiting talented engineers to limited duration positions is challenging and the need for continued investment in facilities is on-going, (2) rely on contractors to manage the projects—but facility projects tend to be complex in design and logistics, as compared to a typical roadway paving projects, and require close coordination with other City departments so this approach is not recommended; and (3) the recommended approach of having this function staffed by a regular full time City employee—enhancing recruitment and retention of talented staff and effectiveness of the work performed without increasing costs.
4) Extend by two years a full-time limited duration CIP Associate Civil Engineer until the end of Fiscal Year 2027-28 – no change in the annual $274,000 a year (salary and benefits) cost but extends the cost two more years, funded by CIP projects.

This limited-service CIP engineer position was added in June 2022 to assist with the increased engineering workload from Measure V funded projects and is authorized until 2026. In December 2024, the limited-service employee who filled this position resigned and the City has been unable to fill the position. Given that the other engineers' workloads are at capacity, a consultant has been hired at a cost of $178,000 for six months through June 2025 to address the continuing need to manage active projects. While the consultant is able to assist during this timeframe to keep active projects moving forward, they are unable to commit to significant additional time beyond June 2025 and are more expensive than relying on a limited- service engineer.

Staff is proposing extending the duration of this position by two years in order to increase the chances for a successful recruitment. Filling this position is necessary to continue to complete the high number of projects identified in the current two-year Capital Budget. Additionally using a limited duration employee is more cost effective and efficient than hiring a consultant.
5) Add a full time Senior Civil Engineer – No additional cost as this position will take on work currently being contracted out for CIP projects; Annual cost of salary, benefit, and equipment replacement $323,000 (ongoing) and paid for by the CIP projects

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and permit fees, and $31,000 (one-time) to be absorbed within the Department’s approved budget for initial vehicle and computer purchase.

To better manage limited resources and ensure consistent construction quality this new position will perform three roles tied to construction management:
(1) Be the main point of contact for all construction in the right-of-way including construction covering capital, utility, and development projects. (2) Manage all construction inspection and construction management contracts and contractors.
(3) Provide construction management on small to mid-size capital projects and manage/provide oversight to the contracted-out construction managers for the City’s larger and more complex projects.
(4) This position will reduce (not eliminate) the City’s reliance on consultants and will allow the City’s engineers working on project management to focus on those functions. The position will take a hands-on approach to provide quality assurance, standardization, and value engineering which will reduce the City’s liabilities and change orders while improving construction consistency. The position will split its costs between current development permit fees (40%) and CIP (60%).
(5) Over the past year, the City has executed over $6 million in contracts for construction management and inspection services, this position and the one below will allow the City to bring in-house approximately 20% of that cost ($1.2 million), which covers the cost of these two new positions and makes more dollars available for investing in the CIP.
(6) Add a full-time Construction Inspector – No additional cost as the position will take on work currently being contracted out for CIP projects; Annual cost of salary and benefits and equipment replacement/maintenance $181,000 (ongoing) and paid for by the CIP and permit fees, and $31,000 (one-time) to be absorbed by the Department’s approved budget for initial vehicle and computer purchase.

This position will increase inspection oversight capacity on CIP projects. The City’s four existing inspectors are responsible for inspecting development projects, utility work within the public right-of-way, and ensuring storm water compliance at construction sites. This proposal adds one more construction inspector to increase the inspection capacity specifically for City projects, which are currently contracted out.

Overall, the additional inspector will improve inspection timeframes, quality control, and enhance City oversight of construction projects, both on current development and capital projects, increasing enforcement of the City standards, particularly in areas of traffic management, public safety, and stormwater compliance.

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
This position will fully recover its costs from inspection fees and CIP projects. The Construction Inspector would split their time between both Current Development from Permit Fees (65%) and CIP (35%).

Public Works
Add six positions to the FY 2026-27 budget to create a Residential Roadway Maintenance (Patch Paving) Crew – No new cost but a transfer of the cost from the CIP to the operating budget $2.0 million in FY 2026-27, inclusive of salary, benefits, equipment replacement and maintenance (ongoing).

The positions to be added are:

1. 3 FTE Maintenance Worker II: $218,400/Year 1, $468,400/Year 2

2. 2 FTE Heavy Equipment Operator II: $167,300/Year 1, $358,800/Year 2

3. 1 FTE Senior Maintenance Team Leader: $92,600/Year 1, $198,600/Year 2 These six positions, with the additional assignment of an existing Public Works Maintenance Worker II, will create a seven-member Residential Roadway Maintenance (patch paving) Crew, furthering Council’s goal of enhancing its investment in residential roadway maintenance.The establishment of a City Street Patching Crew will provide a sustainable, long-term resource for maintaining the City's residential roadways. A City Street Patching Crew would perform only maintenance work consistent with state contracting law limitations and would result in up to three times the amount of patch paving to occur on the City’s residential roadways compared to when the work is contracted out.

The CIP funding will not be available to support this program until FY 2026-27 as FY 2025-26 CIP is already programmed.

To get this program up and running, the City needs to purchase equipment and carry up to six months of the new employee salaries and benefit costs in FY 2025-26. Staff is proposing this be done with the use of one-time Measure V residual dollars, and this funding is presented in the Measure V section of this report (Section 5C).

3. General Fund Reserves
As identified earlier in this report, the proposed General Fund Biennial Budget relies upon $2.5 million of reserves in FY 2025-26 and $2.8 million in FY 2026-27 to balance the budget. The General Fund is projected to end FY 2025-26 with a 29% fund balance reserve and FY 2026-27 with a 26% fund balance reserve. See Section III on the Long- Range Financial Forecast (Pg. 40) for additional detail.

4. Other Funds
a. Gas Tax Funds
The State of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes. The

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
local (city and county) portions of these allocations flow through the Highway Users Tax Account (HUTA), the familiar gasoline tax revenues that have been in place for decades, and the Road Maintenance and Rehabilitation Account (RMRA) which allocates much of the revenue from the Road Repair and Accountability Act of 2017 (SB1).

This money is restricted for certain purposes and includes a “maintenance of effort” requirement whereby the City must continue to spend an amount on road maintenance that meets a historical average so that the new funding does not supplant the existing level of street related expenditures.

Concord has historically used its annual gas tax revenue to both provide funding for capital street improvement projects and finance a portion of the annual operating costs for street, sidewalk, and median maintenance. The FY 2026-27 projected revenue will be programmed as part of the capital budget process next year.

Based on the most recent projections released by League of California Cities’ Fiscal Policy Advisor Michael Coleman in January 2025, the budget for FY 2025-26 is $6.8 million, a 1.9% ($124,000) increase compared to the FY 2024-25 projected revenue.

The projected Gas Tax fund balance is currently estimated to be $3.5 million at June 30, 2025, and decreases to $3.1 million at June 30, 2026. This budget residual provides capacity for additional road maintenance projects that will be considered in next year’s capital budget development process.

Table 9 shows the gas tax funding for the City of Concord over a 10-year period.

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
Table 9: City of Concord Gas Tax Revenue FYs 2017-18 to 2026-27 *FY 2017-18 was the first year of SB1 implementation. Only a partial year of revenue was received.
b. Pavilion Fund
On August 1, 1995, the City of Concord issued Lease Revenue Bonds in the amount of $18.7 million, bearing interest rates ranging from 6.33% to

8.24% to repay the Concord Performing Arts Center's 1973 Revenue Bonds and to finance the renovation and expansion of the Concord Pavilion. During the Great Recession of 2007-09, the Concord Pavilion was not generating sufficient revenues to pay the debt service on the 1995 Lease Revenue Bonds causing the General Fund to subsidize these debt payments. On September 21, 2009, the City was able to retire $8.235 million of the bonds at an interest rate of LAIF plus 0.5% through internal borrowing from the City's Sewer Enterprise, Housing, and Workers' Compensation Funds. As a result of these long-term advances, the City is no longer obligated to pay 8.24% interest on the retired bonds. This change, along with the City’s new, more financially favorable to the City, management agreement with Live Nation in 2013, has allowed the Pavilion to fully carry its operating costs without relying on the General Fund.

The Pavilion Fund began making repayments on these internal loans in FY 2014-15, and in FY 2018-19 the Pavilion Fund began accelerating loan payments owed to the Sewer Fund. The loan from the Sewer Fund was Fiscal Year Gas Tax
Revenue SB1 Revenue Total
FY 2017-18 (actual) 2,573,000 592,000* 3,165,000 FY 2018-19 (actual) 2,509,000 2,328,000 4,837,000 FY 2019-20 (actual) 2,823,000 2,269,000 5,092,000 FY 2020-21 (actual) 2,849,000 2,390,000 5,239,000 FY 2021-22 (actual) 3,043,000 2,579,000 5,622,000 FY 2022-23 (actual) 3,159,000 2,521,000 5,680,000 FY 2023-24 (actual) 3,407,000 3,167,000 6,574,000 FY 2024-25 (projected) 3,518,000 3,169,000 6,687,000 FY 2025-26 (projected) 3,518,000 3,293,000 6,811,000 FY 2026-27 (projected) 3,518,000 3,422,000 6,940,000

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
fully repaid in FY 2024-25. The Housing Fund loan is close to being repaid. Given these factors, and the current well-funded position of the Worker’s Compensation Fund, staff is recommending the following actions:
• Accelerated payments be directed at the Housing Fund in both years of the next budget, allowing it to be paid off in FY 2026-27. • Forgiveness of the remaining loan balance due to the Workers’ Compensation Fund of $1.15 million. The Workers’ Compensation Fund is currently funded at over 90%, and maintaining the fund at a level of 75-80% is recommended, allowing for forgiveness of the loan which will allow the Pavilion Fund to increase its support to the General Fund operations budget.
• Transferring the remaining $682,000 made available through the above actions to support General Fund operations in FY 2026-27. • Transferring an additional $200,000 of budget surplus from the Pavilion Fund to the General Fund in FYs 2025-26 and 2026-27 to support General Fund operations.
c. Measure V Fund – One-cent Local Transactions and Use Tax Measure V is a locally controlled one-cent transaction and use tax that provides general-purpose revenue to the City of Concord’s General Fund, and these funds cannot be taken by the State. Measure V replaced Measure Q, a one-half cent transaction and use tax, in April of 2021.

Measure V helps maintain the community’s quality of life and keeps Concord a safe place to live, work and raise a family; it supports 9-1-1 emergency response and disaster preparedness, supports local businesses and jobs through recovery, enhances and maintains local streets and roads, maintains gang prevention and crime investigation, and addresses homelessness, among other services. The City continues to rely heavily on annual Measure V revenues to accomplish the goal of protecting essential services while also providing resources to invest in deferred roadway and infrastructure investment, as well as Council and community priorities, such as code enforcement, homeless services, and public safety.

Measure V revenues are decreasing in FY 2024-25 due to reductions in building and construction, food and drugs, and general consumer goods.

For FY 2025-26, the City expects to receive $33.5 million in Measure V revenues, a $500,000 increase, due to projected increases in fuel and service stations, general consumer goods, and restaurants and hotels. For FY 2026-27, the City expects to receive $34.5 million in Measure V revenues, a $1.0 million increase, due to projected increases in autos and transportation, building and construction, and restaurants and hotels.

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
Table 10 below provides a summary of the proposed use of Measure V revenues in the biennial budget for FYs 2025-26 and 2026-27 as compared to FY 2024-25.

Table 10: FYs 2025-26 and 2026-27 Proposed Use of Measure V Revenue
At the FY 2024-25 Mid-Year budget update, Council approved holding $3.4 million in Measure V reserves until the biennial budget was completed. Staff recommends the following use of these one-time funds, consistent with the Council’s goal of furthering investment into roadway infrastructure and supporting the City’s new Residential Roadway Maintenance (patch paving) Crew.

The specific uses of the one-time funding are as follows:

1. Public Works Street Patching Crew ($2.1M one-time)
Measure V one-time funds will be used in FY 2025-26 to begin implementation of the program by purchasing equipment and providing gap funding for the first six months of salaries and benefits for the six new positions that staff the program.

The gap funding is requested only until ongoing funding can be redirected in the next CIP budget.

Adopted Budget
FY 2024-25 FY 2025-26 FY 2026-27
Measure V Revenue 33.0 33.5 34.5
Operating
Support for General Fund Operations 15.0 15.5 15.9
Council Directed: Public Safety, CORE, Code
Enforcement 1.8 1.7 1.8
Total Operating Appropriations 16.7 17.2 17.7
Infrastructure Investment
Roadway Debt Service 7.5 7.5 7.5
Capital Projects 7.9 7.7 6.2
Maintenance: Roads, Buildings, and Parks 0.9 1.1 3.2
Total Infrastructure Investment 16.3 16.3 16.9
Total Measure V Ongoing Appropriations 33.0 33.5 34.5
Measure V One-time Funds
Public Works Street Patch Crew 2.1
Public Works Asset Management Software 0.2
Building Maintenance Fund 1.1
Total Measure V One-Time Funds 3.4
Total Measure V Appropriations 33.0 36.9 34.5
Proposed Budget

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
In order to deliver citywide roadway improvements through the Residential Roadway Maintenance (patch paving) Crew, the procurement of several units of heavy equipment is necessary to handle the complex tasks of street patching.

The following equipment plays a unique role in completing a street patch:
• Milling Machine to grind and remove damaged asphalt
• Heavy Duty Truck to transport material, debris, and aggregate • Dump Truck to transport asphalt to the site
• Paver to spread down a smooth layer of asphalt
• Tack Trailer to add a bond to the asphalt and surface • Trailers to transport the equipment
The equipment is estimated to cost $1.6 million. A crew of seven personnel (six new) is required to operate the machinery and ensure each patch is completed in a manner that is safe, efficient, and of the highest quality.

2. Public Works Asset Management Software $203,000 (one-time) Public Works is operating on an end-of-life work order system, Mobile 311 from Brightly, that is obsolete and in need of replacement. Brightly has stated they are sunsetting Mobile 311 and will no longer be supporting it in the future. Public Works and Information Technology recommended OpenGov Asset Management as a solution to provide long-term stability and manage both internal and public service requests effectively. A contract for the purchase of this new software system would be brought to Council at a later date. The system will be funded through operational and project funds in the amount of $504,061 in year one, with $203,000 of the start-up funding coming from Measure V one-time funds.

Funding for Year 2 and forward will be mostly offset by the current contract termination with the remaining funding coming from operational funds (sewer, stormwater, and general funds). There would be no increase in costs to the City’s general fund budget for the implementation of this new system.

3. Building Maintenance Fund $1,080,000 (one-time)
In addition to the use of these one-time dollars to support the new roadway maintenance crew start up, staff is recommending that $1,080,000 of these one- time funds be transferred into the City’s building maintenance fund. The City has aging facilities and struggles to adequately fund ongoing maintenance needs, such as HVAC replacements, roofing, painting, and structural repairs. These one-time funds will help the public works facilities staff address some of the building facility maintenance backlog.

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
III. GENERAL FUND LONG-RANGE FINANCIAL FORECAST
The City utilizes a 20-year Financial Forecast model. The forecast has been instrumental in helping the City Council, staff, and community understand the future impacts of current decisions and spot fiscal trends. The first 10 years of the forecast are discussed below.

Staff presented the City’s Long-Range Financial Forecast to City Council on March 1, 2025. The forecast, as it was presented, projected reserves falling below the minimum acceptable level of 17% in 2031. Thus, $3.4 million of expenditure reductions were incorporated into the proposed Budget.

Chart 10 shows the resulting impact of these savings on General Fund reserves. The blue bars in the charts below represent the unassigned, or available, General Fund Reserve balance by year. The dotted green line represents the City’s goal of maintaining 30% of General Fund expenditures and the dotted red line represents the City’s minimum acceptable Fund Balance level of 17% of General Fund Expenditures.

Chart 10 shows the reserves drop to 29% in FY 2025-26 and 26% in 2026-27, dwindling to 17% in 2030-31, before recovering and reaching Council’s goal policy of 30% by FY 2034-35 as full recovery from the recession is assumed.

Chart 10: General Fund Long-Range Financial Forecast
As Chart 10 demonstrates, the City is able to take a long-range view of its Budget, with the goal of preserving service levels. The City Council’s prudent budgeting over the last

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
decade and the cost reduction and revenue increases in this proposed budget result in the City’s reserves remaining above the minimum 17% for the next six years and beyond. The increase in fund balance shown after FY 2031-32 is due to several factors.

The City of Concord Retirement System (CCRS) unfunded liability is projected to gradually decrease over time, freeing up $1 million annually. Additionally, as staff turns over and CalPERS Classic employees are replaced by Public Employees’ Pension Reform Act (PEPRA) employees, the cost to the City starts to decrease.

IV. COUNCIL REQUESTED INFORMATION FROM MARCH 2025 WORKSHOP At the March 1, 2025 City Council workshop, the Council requested information be brought back to them at the Biennial Budget Workshop to assist them in making financial decisions. The responses to the requested information are below.

Provide state and regional data on sales taxes for context.

The chart below compares the per capita sales tax of Concord to Contra Costa County, the Bay Area, and California.

Provide a breakdown of property tax revenues between residents and businesses.

The table below breaks down FY 2024-25 property tax revenues between residential, commercial, and all other. See Attachment 1 for more information.

Category General Fund Revenue
Residential 17.5M
Commercial 1.4M
Other 1.4M
Total 20.3M
FY 2024-25 Property Tax Breakdown

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025
V. CONCLUSION
This report presents a balanced approach for our budget in uncertain times. The budget incorporates $3.4 million in cuts and cost transfers. The budget protects service levels and even improves residential roadway maintenance and CIP delivery and management, without increasing costs to the General Fund. However, it relies on the use of one-time resources (reserves) in FYs 2025-26 and 2026-27 to balance.

General Fund reserves of $2.5 million in FY 2025-26 and $2.8 million in FY 2026-27 are used to close the gap between revenues and expenditures. The City’s reserve will drop from 30% to 29% at the end of FY 2025-26 and to 26% at the end of FY 2026-27.

The City’s long-range financial forecast projects the City will reach a low of 17% in its reserves at the end of fiscal year 2031 and then begin rebuilding its reserves, with no further corrective action. These long range and two-year projections are built on multiple assumptions that will likely vary in one direction or another, especially given the economic uncertainty the nation, state, and city is currently facing.

Consequently, staff and Council must closely monitor the situation. If the economy improves and revenues come in more than projected or costs do not increase as projected, the City will rely less on the reserve. If the economy worsens and revenues weaken or expenditures increase above projections, then staff will return to Council and discussions around the need for additional budget reductions and/or additional reliance on the reserves will occur.

Environmental Determination
This activity does not constitute a “project” and/or is exempt from environmental review pursuant to Public Resources Code Section 21065, California Environmental Quality Act (CEQA )Guidelines Sections 15060(c)(2), and/or 15378 because there is no potential that it will result in a direct or reasonably foreseeable indirect physical change in the environment, 15273 because it involves government funding/fiscal activities, and/or 15262 since the activity involves only feasibility and planning for possible future actions.

Even if the activity does comprise a project for CEQA analysis, it falls within the “common sense” CEQA exemption set forth in CEQA Guidelines Section 15061(b)(3), excluding projects where “it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment.” No unusual circumstances exist and none of the exceptions under CEQA Guidelines Section 15300.2 apply. Individual projects will undergo CEQA analysis as necessary.

Public Contact
The City Council Agenda was posted.

Attachments

1. HdL Property Tax Memo

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City Council Agenda Report
Agenda Item No. 4.b
May 13, 2025

2. Memo Update on Unfunded Liabilities

3. March 1, 2025, Study Session Long-Range Forecast PowerPoint Presentation

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THE CITY OF CONCORD
TAX YEAR 2024/25

PROPERTY TAX NEWSLETTER
PC

TAXABLE ASSESSED VALUE
$22.5 BILLION
+1.8%

CONCORD COUNTY
+4.2%
-2%
0%
2%
4%
6%
8%
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

OTHER PRIOR YEAR TRANSFER

OF OWNERSHIP
PROP. 13 INFLATION

ADJUSTMENT NEW CONSTRUCTION
VALUE GROWTH %

HISTORY OF VALUE CHANGES BY CAUSE

INCLUDING TOTAL ASSESSED VALUE

14.0B 14.8B 15.6B 16.9B 18.0B 18.9B 19.5B 21.0B 22.1B 22.5B The Other change category may include effects of assessment appeals, multi parcel sales, and changes to secured exemptions, personal property, or utility-owned property values

PROPERTY

HIGHLIGHTS
TOP 10 OWNERS
WITH PRIMARY USE CATEGORY, TOTAL VALUE AND % OF ALL VALUE

1.11%TAUBMAN LAND ASSOCIATES LLC 1 COMMERCIAL $249 MILLION

0.91%CONCORD CENTERCAL OWNER LLC 2 COMMERCIAL $205 MILLION

0.69%RENAISSANCE RES HOLDINGS LLC 3 RESIDENTIAL $154 MILLION

0.57%SEQUOIA EQUITIES CONCORD PC 4 RESIDENTIAL $128 MILLION

0.54%WILLOWS CENTER CONCORD LLC 5 COMMERCIAL $122 MILLION

0.53%HM GRANT STREET LLC 6 RESIDENTIAL $119 MILLION

0.47%CONCORD TECHNOLOGY CENTER PROPERTIES OWN 7 COMMERCIAL $105 MILLION

0.40%AD SEENO CONSTRUCTION COMPANY INC 8 COMMERCIAL $90.5 MILLION

0.40%GONSALVES AND SANTUCCI INC 9 INDUSTRIAL $88.8 MILLION

0.37%CLAYTON VALLEY SHOPPING CENTER 10 COMMERCIAL $83.0 MILLION $1.34 BILLIONTOP 10 TOTAL 5.98 %
The largest secured roll increase was reported
on a multifamily residential site owned by HM
Grant Street LLC at 1776 Grand Street with an
increase of $21.6 million after the addition of
improvement values and personal property
assets at this location. An adjacent parcel at
1676 Grant owned by the same owner reported
a reduction of $26 million after the granting of
an appeal. These are the Grant Apartments,
Hines and MetLife Investment. Two industrial
sites owned by Ro Properties LLC at 2350 and
2355 Whitman Road reported a combined
increase of $16.7 million. These sites were
purchased last year for $18,635,000 and the
sale price has been enrolled as the market
value this year. This is the location of an
industrial office building.
(continued on next page)
hdlcompanies.com/proptax | 714 879.5000 Published by
Attachment 1

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TAX YEAR 2024/25 THE CIT Y OF CONCORD - PROPERTY TAX NEWSLETTER

0.4%

0.8%

1.2%

1.6%

2.0%

ALAMEDA CONTRA COSTA MARIN NAPA SAN MATEO SANTA CLARA SOLANO SONOMA

ESTIMATED VALUE GROWTH FROM SALE TRANSFERS AS A PERCENTAGE OF TAXABLE VALUE BY COUNTY

PROPERTY HIGHLIGHTS
(continued from previous page)
The
largest reduction was reported on a
commercial property owned Taubman Land
Associates at 1053 Sun Valley Blvd with a
reduction of $59.9 million. This is the Sun Valley
Shopping Center. Pandemic and recovery
losses were considered in these successful
appeal hearings. Two commercial properties
owned by Jamestown Concord Technology at
2000 and 2001 Clayton Road were granted
appeal reductions of $53.8 million. These
commercial office buildings are Swift Plaza.

These properties are advertised for lease.

REAL ESTATE TRENDS
Through the first half of the 2024 calendar year,
counties
are still experiencing declines in the
number of recorded sales from 2023. Home
sales pulled back in June as interest rates
remained high through the end of the second
quarter. All major California regions
experienced a moderate increase in their
median sale prices from a year ago in June.

The Central Coast posted the biggest sales
jump on a year-over-year basis, increasing

8.9% from a year ago. The Far North (7.6%)
and Southern California (7.4%) were a close
second and third, respectively, and were
followed by the San Francisco Bay Area (5.8%)
and the Central Valley (4.8%). The median sale
price of Concord detached single-family homes
from January through July 2024 was $803,500,
an increase of $2,500 (0.3%) from 2023's
median sale price.

CHG %
DE

TACHED SINGLE-FAMILY HOMES

MEDIAN SALE PRICE HISTORY

YEAR SALES MEDIAN PRICE

11.3%$490,0002015 1,312

9.2%$535,0002016 1,329

7.5%$575,0002017 1,302

7.8%$620,0002018 1,223

0.8%$625,0002019 1,206

8.8%$680,0002020 1,227

16.9%$795,0002021 1,484

3.8%$825,0002022 1,062
-2.9%$801,0002023 781

0.3%$803,5002024* 504
* Year-to-Date (through July 2024)

5.0M

10.0M

15.0M

20.0M

25.0M

30.0M

35.0M
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 VLFAA PROP. TAX REV. TOTAL 1% SHARE REV.

REVENUE (IN MILLIONS)

ASSESSED VALUE-BASED REVENUE HISTORY BY COMPONENT
hdlcompanies.com/proptax | 714 879.5000 Published by

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Memorandum
Date: November 27, 2024
To: Valerie J. Barone, City Manager
From: Karan Reid, Director of Finance
[email protected]
(925) 671-3192
Subject: Update on the City’s Unfunded Personnel Liabilities Executive Summary
The City Council has maintained a focus on addressing unfunded personnel liabilities for many years. On May 16, 2023, the Council received an update on the status of the City’s unfunded personnel liabilities, along with options to pay down those liabilities faster than scheduled.

The Council supported continuing the City’s current practice of prioritizing the use of budget residual towards making additional discretionary payments (ADP). Additionally, Council requested that this issue be revisited with each biennial budget development process. In preparation for the development of the City’s next biennial budget, this memo provides an update on the status of the City’s personnel liabilities and provides an overview of options that are typically considered when addressing unfunded personnel liabilities. Staff is not recommending implementing any additional strategies at this time, as the City’s projected operating budget is not anticipated to have capacity to make additional resources available to address these liabilities. However, a list of Options to Address Unfunded Personnel Liabilities continues to be included in this annual memo for reference. Staff will continue to provide regular updates to Council and make recommendations to pay down personnel liabilities as resources allow. Council’s next update will be as part of the mid-cycle budget review on February 11, 2025.

Post-Employment Obligations
Post-employment obligations are those benefits that are provided to employees in retirement and include California Public Employees’ Retirement System (CalPERS), City of Concord Retirement System (CCRS) and retiree medical (also known as Other Post- Employment Benefits or OPEB). A summary of each plan is provided below.

Attachment 2

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California Public Employees' Retirement System (CalPERS):

The City provides retirement benefits for employees through its participation in the California Public Employees’ Retirement System (CalPERS). The City joined CalPERS in 1993 and transferred retirement plan assets in 1999. CalPERS is a defined benefit pension plan funded by a combination of employee contributions that are set by statute and through collective bargaining; employer contributions that fluctuate from year to year based on an annual actuarial valuation performed by CalPERS; and investment earnings. CalPERS required annual pension cost consists of two components: 1) Normal cost representing the present value of benefits that pension system members earn during the valuation year and 2) Unfunded Accrued Liability (UAL). UAL exists when the assets set aside are less than the actuarially calculated amount that should be set aside for service credit already earned.

CalPERS now requires the City to pay off each UAL layer over 10-20 years depending on the reason for the unfunded liability layer. Previously, CalPERS used a 30-year amortization, which resulted in little progress in UAL layers being paid off. CalPERS is the City’s largest and most volatile personnel obligation due to the funding policy and investment of assets being controlled by the CalPERS Board, not the City Council.

The City’s funded status as of the most recent CalPERS valuation report issued July 2024 is 62%, which is lower than the average of CalPERS agencies at 75%. Overall, it is difficult to compare agencies as they vary in size, benefit tiers, and/or participate in risk pools rather than standalone plans, as Concord does. Below are a few themes that address the difference:
• Many agencies have made additional discretionary payments (ADP) into the CalPERS system to improve funded status. The City of Concord has been prioritizing funding the City of Concord Retirement System (CCRS) when funds have been available and as a result, has made limited ADPs to CalPERS. • Many agencies issued pension obligation bonds (POB) when interest rates were low during the pandemic, so their CalPERS funded status would improve but one would need to also add in the debt service payments on the POBs to determine their true funded status for pensions.
• Concord enhanced pension benefits in the 2000’s which impacted the City’s funded status. While many agencies provided enhanced benefits, many did not. • In some years, Concord’s experience has exceeded actuarial demographic and economic assumptions creating additional unfunded liability layers. o Demographic assumptions include the percentage of employees that terminate, die and retire each future year. If fewer employees die, or more employees retire or separate from Concord than was assumed in the actuary valuation, a new unfunded liability layer is created.
o Economic assumptions include future salary increases for each active employee. In years where the City provides larger COLAs than those assumed in the actuary valuation, a new unfunded liability layer is created.

Several economic downturns in the past significantly impacted pension costs and funded status The greatest impact to annual costs and funded status is the assumption that CalPERS will earn its stated interest rate (discount rate) in the future. The current discount rate is 6.8%. Any year when CalPERS fails to earn this interest rate creates a new

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unfunded liability layer for the City’s plans. :
• The Dot Com crash occurred in 2001 and CalPERS experienced a negative return of -7.2%; at the time the discount rate was 8.25% so this resulted in a loss of -15.45%. • In 2009, the Great Recession hit the CalPERS system hard with a negative return of -24%. The discount rate at the time was 7.75%, resulting in a -31.75% loss. As a result, the City’s funded status dropped to 57%.

Chart 1 below shows the CalPERS rate of return, funded ratios and discount rate over time:

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CHART 1: CalPERS Rate of Return, Funded Ratios, and Discount Rate Over Time

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This pension system’s rates charged to cities have been rising over the last decade based on changes in CalPERS assumptions and Board policies that have been made to address lower than expected investment returns and that were deemed necessary by the CalPERS Board to ensure sustainability of the pension system. While the Public Employees’ Pension Reform Act (PEPRA) that went into effect in 2013 substantially reduced pension benefits for new CalPERS employees hired after January 1, 2013, and will result in lower, more sustainable pension costs for the City, it will take several years before the City will experience lower pension costs.

Table 1 shows how the City’s CalPERS costs have increased over time. Concord’s annual pension costs have increased over 300% in the last decade, from roughly $7.8 million in 2012 to $24.3 million in 2024. The red portions of the bars in the chart represent the annual payments for UAL and shows that the largest increases in costs are due to the unfunded liability, which was $125 million in 2012 and has escalated to $260 million according to the most recent valuation reports received from CalPERS in July 2024. Table 2 shows the current funded status of the City’s combined safety and miscellaneous plans.

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Table 1: Concord Historical CalPERS Costs (in $ millions)

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Table 2: Funded Status per July 2024 CalPERS Actuarial Report Total Liability $ 682 million, 62% funded

Because of the timing of when CalPERS values and reports their analysis, the information is two years behind. So, the July 2024 report uses valuation data as of June 30, 2023 for setting rates in FY 2025-26. As of June 30, 2024, CalPERS experienced a return of 9.3% compared to their expected return of 6.8%. As a result, projected costs will decrease slightly and funded status will increase a little when the next CalPERS Actuarial Valuation report comes out in summer 2025. Table 3 reflects the expected decrease in annual UAL contributions as a result of this gain. Table 4 reflects the anticipated funded status incorporating the 9.3% gain AND assumes CalPERS earns the assumed rate of return of

6.8% as of June 30, 2025.

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Table 3: Projected UAL Payments Incorporating FY24 Return of 9.3%

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Table 4: Revised Funded Status with 9.3% Gain
Total Liability is $682 million, 63% funded

Table 5 shows total projected pension contribution costs over time. The total CalPERS cost for all funds will grow from $28 million in FY 2024-25 to a peak of $34 million in FY 2030-31.

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Table 5: Concord Projected CalPERS Costs

The City has begun to see the impacts of PEPRA and costs are projected to peak in FY 2030-31 and decline thereafter with the unfunded liability (red bars) fully repaid in FY 2044-

45. This model assumes all actuarial assumptions are met each year including CalPERS achieving its stated interest rate objective of 6.8%. If this does not occur additional layers of unfunded liability will be created increasing costs to the City.

Budgeting for these costs has been, and will continue to be, a challenge for the foreseeable future. According to this projection, the City’s CalPERS pension costs will not drop down to FY 2024-25 cost levels until 2038. The City will need to continue to budget for these annual costs as well as any additional costs that are created when actuarial assumptions are not met.

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City of Concord Retirement System (CCRS):

CCRS is the City’s pension plan that closed in 1993 when Concord transferred current employees to CalPERS. Those that remain in CCRS are those employees who were already retired and receiving benefits and those former employees that vested in CCRS but no longer worked for Concord. As of the last actuarial there were 210 employees in this Plan of which 195 were retired with the remainder entitled to but not yet receiving benefits.

No one new can join the plan. Individuals drop out of the Plan upon their and their spouse’s death.

Concord engages an independent actuary to perform a valuation every two years. The actuary applies update procedures in the interim periods to roll forward the Total Pension Liability from the valuation date (June 30, 2022) to the measurement date (June 30, 2024).

The following chart reflects the most recent report as of June 30, 2024.

CCRS Plan Status as of June 30, 2024

Fully funding the CCRS annual Actuarial Determined Contribution (ADC) for the City’s closed pension system costs approximately $2.4 million annually, as determined by an independent actuarial report. This plan is expected to reach 90% funded status in 2034.

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Post-Employment Retiree Medical (also known as Other Post-Employment Benefits (OPEB):

Concord provides health insurance to its employees through CalPERS and coverage for retirees is required as part of the contract. Concord engages an independent actuary to perform a valuation every two years. The actuary applies update procedures in the interim periods to roll forward the Total OPEB Liability from the valuation date (June 30, 2022) to the measurement date (June 30, 2023). The following chart reflects the most recent report as of June 30, 2024.

Retiree Medical Plan Status as of June 30, 2024

Fully funding the City’s ADC for retiree medical benefits costs approximately $3.6 million annually, based upon an independent actuarial report. The plan is expected to reach full funded status in approximately 16 years assuming all actuarial assumptions are met and only the ADC payments are made annually.

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Past Actions Taken by the City to Address Unfunded Personnel Liabilities
The City has been focusing on addressing its unfunded personnel liabilities since 2008 and has taken a number of steps to address them. Below is a recap of actions taken by the City to address its unfunded personnel liabilities.

Since 2008, the City has taken the following steps:

1) From 2008 – 2011, the City set aside $17.5 million in a trust to help fund retiree medical costs.
2) In 2010, through collective bargaining, the City established a second tier PERS benefit for all newly hired miscellaneous employees, lowering the benefit from 2.5% at 55 years to 2% at 55 years.
3) In 2013, as required by state law, the City implemented PEPRA and established a third tier for new hired miscellaneous employees at 2% at 62 and a second tier for sworn employees at 2.7% at 57.
4) In 2014, the City eliminated the ability for future elected officials (Councilmembers and the Treasurer) from having the ability to earn a postemployment healthcare benefit. 5) In 2014, the City passed a Fiscal Sustainability Ordinance and committed to adding one-time funds when available to pay-down the City’s unfunded liabilities and has continuously done so:
a. 2018 – $3.0M to CCRS
b. 2022 - $4.0M to CCRS ($2.6M for FY22 and $1.4M for FY23) c. 2023 - $2.9M to CCRS
6) In 2015, the City committed to make all ADC payments for all three unfunded personnel liability funds on an annual basis (this was not always done prior to this date), as a critical step in addressing the City’s unfunded postemployment personnel liabilities.
7) In 2016, through collective bargaining, the City removed postemployment healthcare benefits as a benefit from new hired employees. Because the City provides healthcare benefits for active employees through CalPERS, the City, under State law, is still required to offer the PEMCHA minimum benefit as a postemployment healthcare benefit to retirees, but this is a low benefit level and requires retirees to continue to “buy” their health benefit from PERS in retirement (an expensive choice), so few employees choose to participate in the program. At this same time, the City froze the City-paid benefit for existing retirees (and those existing employees that would end up qualifying for the benefit) at the 2016 benefit level; it does not increase over time and retirees who have access to this benefit must pay for all cost increases beyond the capped 2016 level. These changes, at the time they were made, decreased the City’s unfunded liability for OPEB benefits by $16 Million.

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Options to Address Unfunded Personnel Liabilities
In addition to being a management best practice to prefund personnel liabilities, addressing unfunded personnel liabilities provides intergenerational equity, reduces costs in the long- term and helps stabilize the operating budget.

Should Council desire to explore options to reduce unfunded personnel liabilities, staff recommends continuing to prioritize funding the CCRS plan until it reaches 85-90% funded status. One that is achieved, prefunding options for the CalPERS pension plan should be prioritized as this is the City’s largest unfunded personnel liability, is subject to the largest volatility as funding policy is set by CalPERS, and reducing this unfunded liability will provide further progress towards Council’s goal of fiscal sustainability.

Since the retiree medical benefit has been significantly reformed, it is likely that the annual ADC will decrease over time as fewer retirees elect coverage under the City of Concord’s program at retirement. This benefit is projected to be fully funded in 2040 if the City remains consistent in meeting its annual ADC obligation. Staff recommends considering increasing the funded level of this benefit once the CalPERS plans have attained Council’s desired funding level.

Council has already taken action to increase funding for CCRS so that it is projected to be 90% funded in 2034. As this is a closed, aging pension system, staff does not recommend funding beyond 90%. Funded status will be reviewed each operating budget cycle, and the funding level can be adjusted at that time to achieve Council’s funding goal.

Funding Objectives:

To determine the most appropriate funding strategies to consider, it is important to define the objective(s) to be achieved. Primary objectives agencies have considered are:
• Achieve a targeted funded status by a certain date
• Reduce employer contributions over the long-term
• Limit year to year contribution volatility
• Increase flexibility regarding minimum required contributions in a given future year

Funding Strategies:

Below are the most common potential funding strategies. Each is discussed in more detail below.

A. Alter CalPERS UAL Schedule (fresh start)
B. Make additional discretionary payments (ADPs)
C. Utilize a pension prefunding trust (Section 115 Trust) D. Issue pension obligation bonds
E. Borrow internally
F. Finance capital projects and use the City’s internal available cash to pay down the higher CalPERS interest rate (tax-exempt exchange)

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A. CalPERS Fresh Start
A Fresh Start is when multiple amortization bases are collapsed to one base and amortized together over a new funding period. Savings are achieved by reducing the Fresh Start funding period to fewer years than the current amortization bases are scheduled. The net effect is the City will owe more each year but for fewer years.

Once this option is elected, the City is not able to fall back to the previous funding schedule. As a result, CalPERS recommends an agency make additional discretionary payments rather than committing to a new, shorter amortization schedule.

B. Additional Discretionary Payments (ADPs)
Additional Discretionary Payments or ADPs are payments made above the required payment or the actuarial determined contribution, similar to the additional payments Council has periodically approved for CCRS. Unlike the Fresh Start, ADP’s give Council more flexibility in funding additional payments as the payment amount and frequency can change each year based on the City’s cash flow.

There are various options for funding ADPs:
a) Continue the City’s practice of prioritizing ADPs from budget residual as part of the mid-year and mid-cycle budget process.
b) Dedicate all or a portion of new revenues that have not yet been incorporated into the City’s budget or long-range forecast as funding for ADPs. c) Incorporate ADPs into the City’s biennial operating budget. However, incorporating ADP’s in the operating budget may require reductions in other programs in order to maintain a balanced budget.

C. Section 115 Trust
A contribution to a 115 trust can help the City set aside funds to offset future payments and help mitigate the budget impact of future increases to the UAL. This is often used for rate stabilization such that the City budgets and sets aside higher contributions each year and then draws on those Section 115 funds when rates increase.

An alternate use of a Section 115 Trust is to direct ADPs to a Section 115 Trust once funded status reaches 90%.

D. Pension Obligation Bonds (POB)
Pension Obligation Bonds are taxable bonds that could be issued by the City and used to refinance some or all of the City’s Unfunded Accrued Liability (UAL). Bond proceeds are deposited with CalPERS and invested, along with the plan’s other investments. For the portion of the UAL paid through bond proceeds, the City would make debt service payments to bondholders instead of making UAL contributions to CalPERS. POBs can be issued for the entire UAL or a portion of it. The City would then make two payments, the debt service payments to pay off the bonds and the normal cost pension contribution to CalPERS.

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Pension Obligation Bond Analysis:

The POB issuance process takes approximately 6 months from when Council approves the related actions.

First, the City would hire an actuary to provide a risk analysis regarding the likelihood of success of the POB’s. This estimates whether the City is likely to save money over the term of the bonds compared to continuing to pay CalPERS the annual UAL payments.

Next step is to initiate a validation process. Formal legal court validation proceedings are required. This would include:
• Adopting a resolution that authorizes: (1) the City to pursue the issuance of POBs to refund its CalPERS UAL, and (2) the commencement of judicial validation proceedings related to the issuance of such POBs. This requires a filing with Contra Costa County Superior Court seeking authorization to issue POBs. • Initiation of an 8-step validation process takes approximately 90-120 days.

Retaining validation (bond) counsel is a necessary part of this process. Fees typically range between $25,000 to $35,000 plus court filing fees of $3,000 to $5,000. Fees can be higher if validation is challenged.

Once the POB issuance has been validated by the court, Council would approve the financing documents and staff would work with the City’s financing team to market the bonds.

Risks
The success of POBs is dependent upon two variables: 1) borrowing rate on the bonds, and 2) CalPERS investment performance. POBs provide savings by refinancing the UAL at a taxable fixed rate well below the CalPERS discount rate of 6.8%. Also, when bond proceeds are invested with CalPERS, the pension plan may lose value if the market declines soon after the issuance. A market loss would limit the City’s ability to take advantage of compounding interest, likely reduce a significant portion of estimated budget savings in the first few years, and create a new UAL for the City.

Due to the current interest rate environment, POB’s are not feasible at this time.

E. Borrow Internally
The City could borrow internally to pay off a portion of the UAL. The City used a similar strategy to refinance the improvements to the Concord Pavilion. The borrowing rate would equal the current LAIF rate, with savings generated from the payoff used to repay the loan. The City does not currently have capacity to borrow the full $260 million internally so would continue to make UAL payments to CalPERS in addition to the internal loan repayments for the portion of UAL prepaid to CalPERS.

F. Tax-Exempt Exchange
The City could leverage its cash by financing capital projects and reallocating cash budgeted for capital projects to the higher cost of the UAL. This concept is known as a

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tax-exempt exchange and can provide significant savings. The Tax-Exempt Exchange requires a 4-step process:

1. Identify capital projects to be funded with accumulated cash balances (other than financing proceeds).

2. Issue tax-exempt bonds to finance these projects instead of paying cash.

3. Pay down the UAL using the cash planned for the capital project.

4. The City would use the budgeted expenditures to pay the debt service on bonds issued for capital projects instead of making payments to CalPERS.

A tax-exempt exchange can be viewed as an alternative to making additional discretionary payments. However, the reduction in UAL payment to CalPERS would need to be at or higher than the debt service payment to be cost-neutral. A challenge to using this approach currently is that few of the City’s current CIP projects are being funded on a cash basis at this point in time.

Matching Objectives with Strategies:

The chart below demonstrates what strategies could be considered to address each objective.

Objective Possible Strategies
Achieve target funded status ADPs, POB, alter UAL (Fresh Start) Reduce long-term costs ADPs, POB, alter UAL (Fresh Start) Limit contribution volatility Alter UAL (Fresh Start), 115 Trust Increase flexibility with required contributions ADPs, 115 Trust

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Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms.

City of Concord
Fiscal Model
Update FY 2025
City Council Study Session
3/1/2025
Attachment 3

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12 “A financial forecast is a
tool. It is basically math.

What makes it powerful is:
 Accurate baseline data
 Realistic assumptions
 The ability to tell a story
about the fiscal health of
an agency
But remember, the
numbers never sleep.”
Financial
Forecasting

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13 Financial Forecasting in Local Government
CITY OF CONCORD FISCAL MODEL UPDATE 2025
• Tool to inform decision making
• Identify historical performance and future trendsPurpose • Credible
• Understandable
• Linked to sound fiscal practices
Usefulness
• Within the agency’s control (setting fees, services,
service levels)
• Outside the agency’s control (tax measures, private
investment, economic trends)
Discerning
controllability

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14 Executive Summary of Concord’s Fiscal Situation
CITY OF CONCORD FISCAL MODEL UPDATE 2025
Post-pandemic sales tax
and property tax growth
rebounded faster than
cost for service delivery
ARPA funding provided
$13 million in one-time
resources to restore
revenue depletion
Recent “lower than
expected” sales tax and
franchise fee revenues,
and higher
personnel/pension costs,
are creating a fiscal gap
Long-range forecast
indicates fiscal gap
growing to $10 million by
FY2030 reducing
reserves below minimum
threshold by FY 2029 if
not addressed

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15 Foundational Assumptions in the Forecast
CITY OF CONCORD FISCAL MODEL UPDATE 2025
Tariffs, federal payments
and monetary policy
No assumptions influenced by new Administration’s
actions pending shakeout of recent actions
Capital project funding No assumptions related to funding any capital projects out of General Fund resources
Economy and inflation
Mild recessionary impacts in 2030 (every seven years)
Long-term inflation in SF Bay Area region no greater
than 3% per year
Debt service
Service existing debt
No new debt service obligations

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16 Summary of Key Revenue and Reserve
Assumptions
CITY OF CONCORD FISCAL MODEL UPDATE 2025
Property tax
–

Annual growth rate of 4.0%;
no significant development assumptions in
baseline forecast; former RDA still in effect
Sales tax
–

Long
-
term growth rate of 3%
based on
HdL

2025 projections
Measure V Sales Tax
–

Assumes
continued ~ 50% residual split to General
Fund; grows by 3% per year
Franchise fees

–

3% long
-
term growth
based on
gax
/electric cost increases offset
by “cut the cord” for video services
Development fees
–

Average annual growth
of 3% based on historical averages excluding
significant one
-
time development projects
Investment income
–

Investment return rate
reduced from 4% in 2026 to 3% by 2028 and
thereafter based on long
-
term bond yield
markets
Minimum reserves
–

Minimum reserve policy
of two months (~17%) of annual budgeted
operating expenditures plus recurring
transfers; reserve goal of 30%
Recession

–

Moderate recession impacting
primarily sales tax, TOT and business license
tax starting
in 2030;
recovery in 3 years;
average recessionary cycle every 7 years

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17 Summary of Key Expenditure Assumptions
CITY OF CONCORD FISCAL MODEL UPDATE 2025
Service levels
–

maintain existing service
levels; no new staff positions; maintain
existing contracted services
Salaries
–

Placeholder assumption of 2%
per year for all positions; additional
vacancy savings assumption of 2% per
year; no new staff positions
Healthcare costs
–

Annual growth rate of

4.5% based on historical trends and
anticipated cost sharing
CalPERS and CCRS Pension

–

CalPERS based
on Pension Outlook Tool; discount rate remains
at 6.8%; PEPRA phased at 15 years; no ADP;
CCRS closed pool phase out by 7.5% per year to
2050
Services, supplies, utilities
–

Long
-
term
growth rate of 3% per year mirroring
inflation assumptions; expenditure savings
of 5% per year from FY 2026 on
Debt service
–

Service existing debt, no
new debt service
Capital outlay
–

No funding of capital
projects from General Fund resources;
continued Downtown maintenance at 2025
levels

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18 Long-Range Forecast Results
CITY OF CONCORD FISCAL MODEL UPDATE 2025
• Including recessionary assumptions, annual fiscal gap through 2032 averages $5.6 million per year (without corrective action), but surpluses may exist in following years that rebuild reserves. • Reserves start at minimum reserve goal in FY 2025 and below the minimum reserve threshold by FY 2029 without corrective action

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19 What is Leading to the Fiscal Gap?
CITY OF CONCORD FISCAL MODEL 2025
Softening revenue sources
Property tax
Sales tax
Increased pension costs
Unfunded actuarial liability growth
• FY 2021 (6.1% loss)
• FY 2022 (5.8% gain)
Salary growth higher than PERS’ 2.8% assumption
O&M Costs Contracted services increases

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20 Sales Tax Declines
CITY OF CONCORD FISCAL MODEL UPDATE 2025
(5.00%)
(4.20%)
(9.30%)
(9.20%)
(4.20%)
(14.50%)
(6.20%)

1.00%

0.00%
(20.0%) (15.0%) (10.0%) (5.0%) 0.0% 5.0%
Overall
Autos
Building/Construction
Business/Industry
Food/Drugs
Fuel/Service stations
General consumer goods
Restaurants/hotels
County pool
Concord Sales Tax Trends 3Q 2023 to
3Q 2024
Autos
• Dealership sales
Building/Construction
• Building materials
• Garden supplies
Business/Industry
• Contractors
• Medical/biotech
Fuel/Service stations
• Gas sales (price; quantity)
• Auto repairs
Source: HdL Contra Costa County 3Q 2023 to 3Q 2024 Receipts

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21 Why does Fiscal Gap Correct Itself?
CITY OF CONCORD FISCAL MODEL UPDATE 2025
• Unfunded actuarial liability (UAL)
payment reduces starting FY 2032
• Conversion to PEPRA employees
CalPERS
• Annual funding ($2.2M) reduces

7.5% per year throughout forecast
CCRS
Pension
• Revenue growth is projected to
outpace expenditure growth
Growth
trends

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22 Addressing the Fiscal Gap
CITY OF CONCORD FISCAL MODEL UPDATE 2025
• Reserves start at minimum reserve goal in FY 2025 and below the minimum reserve threshold by FY 2029 without corrective action
• Requires $3.4 million in expenditure reductions in FY 2026 to maintain reserves above minimum reserve threshold
• Reserve draw down totaling $14.7 million through FY 2031 would still be necessary to stave off further expenditure reductions

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Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, operate under an alternative practice structure and are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. The name Baker Tilly and its associated logo is used under license from Baker Tilly International limited. The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. © 2025 Baker Tilly Advisory Group, LP Steve Toler

DIRECTOR
M: +1 (650) 740-7007
E: [email protected]

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Budget Workshop
Fiscal Years 2025-26 and 2026-27
Biennial Proposed Budget

MARGARET O'BRIEN, DIRECTOR OF FINANCE

DONNA LEE, BUDGET AND TREASURY OFFICER
MAY 13, 2025
1

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FYs 2025-26 and 2026-27
Biennial Budget Workshop Agenda
•City Council Areas of Focus and Priorities
• Budget Background
• Historical General Fund Revenues & Expenditures
• Economy
• Review General Fund Long-Range Financial Forecast
•Review Proposed Biennial Operating Budget
• Measure V Update
2

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FYs 2025-26 and 2026-27
Biennial Budget Workshop Agenda (continued)
Other Topics
• Pavilion Fund Loans
• City Council Compensation
3

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City Council Priority Areas of Focus
Presented in no particular order:
• Fiscal stability and economic development
• Public safety
• Infrastructure maintenance
• Quality of life
• Customer service
• Employee Success and Organizational Efficiency
4

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FY 2025-26 City Council Priorities
Council Workshop March 29, 2025
5 • Developing the Concord Naval Weapons Station
• Implementation of Housing Element Mandates
• Unfunded Infrastructure Needs
• Completing Labor Negotiations
• Implementing New Enterprise Resource Planning System
• Implementing Economic Development Strategy

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Proposed FYs 2025-27 Operating Budget
The Proposed Budget is a balanced approach during uncertain times, that will require close monitoring by staff and City Council.

The Proposed FYs 2026 & 2027 Biennial Operating Budget:
• Preserves vital community services
• Is balanced using reserves
• Invests Measure V revenues to support essential
services
6

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7 Historical General Fund

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Prudent Budget Decisions
• In 2018, City Council adopted policies to guide City
budget decisions toward maintaining:
• Long-term financial stability
• Ensure basic City services are delivered
• To protect past and future investments.
•Created a Rainy-Day Fund to help the City navigate
economically uncertain times.
8

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General Fund
Historical Revenues vs. Expenditures
9

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General Fund-Top Revenue Categories
10

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Historical Sales Tax
11

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Historical Assessed Valuation
12

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Growth in Personnel Costs (General Fund)
13

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Economic Landscape
The unemployment rate at 4.4% is lower than the county, state and nation.
• Median single family home price is $808,000
• In the commercial sector:
• Retail vacancy is a low 4.8%
• Manufacturing remains strong with a low 3.8% vacancy
• Office continues to struggle with a current vacancy of

25.9%
14

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The Economic Headwinds
• National economic uncertainty
• Slowing of sales and property tax growth
• Significant increases in costs of contracted County
services, insurance premiums, and utilities
• Increasing salary and benefit costs
15

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16 Long-Range
Financial Forecast

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Long-Range Financial Forecast
17 •Projects effects of inflationary growth
•Provides a constant and long-term focus on
revenues and expenditures
• Valuable planning and decision-making tool

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19 Review of General Fund
Biennial Budget

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General Fund Budget Overview
FYs 2025-27
The Proposed General Fund Budget Incorporates:
• $4.4M Increased Revenues from Property Taxes, Sales Taxes, and Fees and Charges
• $2.2M Permanent, Non-personnel Budget Cuts
• $1.2M Reallocations to Other Funding Sources
• $3.1M Projected Expenditure Savings from:
• $1.9M Non-personnel Savings
• $1.2M Vacancy Savings
20

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Proposed General Fund Budget Balanced
with Use of Reserves
21 -$2.8M
-$2.5M

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22 Major Revenue Sources
General Fund

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23 General Fund Revenue by Category FY 2025-26: $136.1 Million FY 2026-27: $139.8 Million

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24 $38.8M
$39.5M $40.7M
$20
$25
$30
$35
$40
$45
16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26 26-27 Millions
Projected Est. Actual Actual
Fiscal Year
Sales Tax

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Concord’s Median Sale Value,
Single Family Residential
Year Median
Price
%
Change
2007 $531,000
2011 $284,000 -47%
2020 $680,000 140%
2025 $808,000 19%
26 $34.9M $37.1M$38.5M
$14
$19
$24
$29
$34
$39
$44
16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26 26-27 Millions
Projected Est. Actual Actual
Fiscal Year
Property Tax

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27 Where Your Property Taxes Go

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Other General Fund Revenues
FYs 2025-27
28 • Charges for Services, Licenses, and Permits:
• FY 2025-26 Increase $1.6M (15%)
• FY 2026-27 Increase $300K (3%)
• Franchise Fees, Business License, and Hotel Tax:
• No significant change

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29 Major Expenditures
General Fund

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30 General Fund Proposed Budget
Expenditures by Department FY 2025-26: $138.6M
FY 2026-27: $142.6M

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General Fund Proposed Expenditures
31 FY 2025-26: Proposed expenditures increase $2.6M (2%) FY 2026-27: Proposed expenditures increase $4.0M (3%)
Increases due to:
• Wage adjustments
• Increased state-mandated CalPERS costs
• New FTEs
• Council priorities
• Inflationary pressures

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32 Staffing Changes

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33 Authorized Full-Time Positions

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Staffing Changes (Community Development)
34 • Reduce Full-time Administrative Clerk II to Part-time:
($60,000) Savings
• Transition a Part-time Administrative Secretary to Full-time:
$98,000/year, offset by Rent Registry fees

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Staffing Changes
(Community Development cont’d)
35 • Transition Full-time Limited Duration Associate Civil Engineer to Permanent: $298,000/year, funded by CIP
projects
• Extend Full-time Limited Duration Associate Civil
Engineer term two years to 2028: $274,000/year,
funded by CIP projects

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Staffing Changes
(Community Development cont’d)
36 • Add 1 FTE Senior Civil Engineer: $323,000/year,
funded by CIP projects and permit fee revenue
• Add 1 FTE Construction Inspector: $181,000/year,
funded by CIP projects and permit fee revenue

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Staffing Changes (Public Works)
37 Street Patch Crew – Transfer from Measure V
• Funded beginning January 2026 in Year 1 and ongoing in Year 2 • 3 FTE Maintenance Worker II: $218,400/Year 1, $468,400/Year 2 • 2 FTE Heavy Equipment Operator II: $167,300/Year 1, $358,800/Year 2 • 1 FTE Senior Maintenance Team Leader: $92,600/Year 1, $198,600/Year 2

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38 Measure V Update

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39 Measure V Recommended Spending – Ongoing
(in millions)
Adopted
Budget
Proposed
Budget
Proposed
Budget
FY 2024-25FY 2025-26 FY 2026-27
Measure V Revenue 33.0 33.5 34.5
General Fund Operations Support 16.7 17.2 17.7 Infrastructure Investment 16.3 16.3 16.8 Total Measure V Expenditures 33.0 33.5 34.5 Measure V Expenditures

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40 Measure V Recommended Spending – One-time
(in millions)
Measure V One-time Funds
Proposed
Budget
FY 2025-26
Public Works Street Patch Crew 2.1
Asset Management Software 0.2
Building Maintenance Fund 1.1
Total Measure V One-Time Funds 3.4

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41 Other Discussion Items

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Pavilion Fund Loans
• Loans to Pavilion fund made in 2009 from the Sewer
Enterprise, Housing, and Workers’ Compensation Funds
for $8.2M
• Repayments began in FY 2014-15
• Accelerated repayments began in FY 2018-19
• Sewer Enterprise Fund will be fully repaid in FY 2024-25 42

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Pavilion Fund Loans
The Proposed Budget includes the following:
• Accelerating payments to the Housing Fund until it is fully repaid in FY 2026-27
• Forgiving the remaining balance due to the Workers’ Compensation fund as it is sufficiently funded
• Redirecting the remaining $682K to the General Fund to support operations in FY 2026-27
• Transferring $200K of projected Pavilion Fund budget residual to the General Fund to support operations in FYs 2025-26 and 2026-27 43

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44 City Council Compensation

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City Council Compensation
45 • Council salaries may be adjusted by the greater of:
• 5% per calendar year since the salary was last established, or • Inflation, based on CA Consumer Price Index, since 1/1/24 • Council last received an increase in November 2024
• Current Council stipend is $1,900 per month
• Maximum amount of allowed increase is $190 per month • Incorporated the second half of Year 2 in the biennial budget

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46 Conclusion

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Conclusion
Proposed Budget
• Achieves goals set by the City Council
• Enhances CIP delivery and residential roadway investment with no impact to General Fund budget
• Balanced through the use of reserves - $2.5M in FY26 and $2.8M in FY27 • FY26 and FY27 reserves end at 29% and 26%, respectively • Reserves forecasted to decline to 17% in FY31, recovers to 30% starting in FY35
47

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Conclusion (Continued)
Measure V Revenues
•Continue to protect essential City services
•Provide a local revenue source that cannot be taken by the State
•Services remain the same
•Supports investment in infrastructure maintenance
48

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49 Upcoming Council Meeting

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Next Budget-Related Council Meeting
June 10
• FY 2025-26 Capital Improvement Program Mid-Cycle
Budget Update
•Council Action to Adopt FYs 2025-26 and 2026-27
Operating Budget
50

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51 Direction from Council

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Requested Council Direction
•Direction on the Proposed General Fund Operating
Budget for FYs 2025-26 and 2026-27
•Direction on changes to Councilmembers compensation,
to be effective after the November 2026 election
52

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53 Questions?

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Concord City CouncilMay 13, 2025

Concord City Council
May 13, 2025