Prepared by:
Fiscal Year 2026/27 Engineer’s Report for:
Benefit Assessment District
West Washington Boulevard No. 2
May 2026
TABLE OF CONTENTS
1. ENGINEER’S LETTER ................................. ................................................... .................... 1
2. PLANS AND SPECIFICATIONS ............................................................................. .............. 2
2.1 Description of the District Boundaries ...................................................................... 2
2.2 Description of Improvements and Services .............................................................. 2
3. ESTIMATE OF COSTS ................................. ................................................... ................... 3
3.1 District Budget ........................................................................................................... 3
3.2 Definition of Budget Items ........................................................................................ 4
4. METHOD OF APPORTIONMENT .............................................................................. ......... 5
4.1 General ...................................................................................................................... 5
4.2 Special Benefit ........................................................................................................... 5
4.3 General Benefit ......................................................................................................... 6
4.4 Method of Assessment Spread ................................................................................. 6
4.5 Cost of Living Inflator ................................................................................................ 7
5. ASSESSMENT DIAGRAM ................................................................................... ............... 8
6. ASSESSMENT ROLL ...................................................................................... .................... 9
City of Culver City
Fiscal Year 2026/27 Engineer’s Report – Benefit Assessment District West Washington Boulevard No. 2 1
1. ENGINEER’S LETTER
WHEREAS , the City Council of the City of Culver City, State of California, under the Culver City Municipal Code (the “CCMC”), adopted its Resolution Initiating Proceedings for the Annual Levy of Assessments and Ordering the Preparation of an Engineer’s Report (the “Resolution of Initiation”) for the Benefit Assessment District West Washington Boulevard No. 2 (the “District”); WHEREAS , the Resolution of Initiation directed NBS, to prepare and file a report presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of cost of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing the improvements, assessing the net amount upon the assessable lots and/or parcels within the District in proportion to the special benefit received;
NOW THEREFORE , the following assessment is made to cover the portion of the estimated cost of maintenance, operation, and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:
SUMMARY OF ASSESSMENT
Item
FY 202 6/27
Amount
Total Budget Costs $49,156.75
Amount to be Carried Over prior fiscal years (20,18 9.10) Total Assessable Budget Costs $28,967.65
Total District Parcels 25
Total Assessable Linear Front Footage 2,051.96
Total Assessable Building Square Footage 73,279
Proposed Assessment per Linear Front Foot $10.74365
Proposed Assessment per Building Square Foot $0.094 46
Maximum Assessment per Linear Square Foot $10.74365
Maximum Assessment per Building Square Foot $0.0944 6
City of Culver City
Fiscal Year 2026/27 Engineer’s Report – Benefit Assessment District West Washington Boulevard No. 2 2
2. PLANS AND SPECIFICATIONS
The District provides for the continued administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.
2.1 Description of the District Boundaries
The District is located in the City of Culver City (the “City”). Its boundaries are generally described as the area west of Wade Street, east of Beethoven Street, and along West Washington Boulevard.
2.2 Description of Improvements and Services
The improvements are the operation, maintenance, and servicing of eleven medians, landscaping, lighting, and appurtenant facilities, including, but not limited to, labor costs, utilities, material, contracting services, and any other items necessary for the satisfactory maintenance and operation of the improvements as described below.
Reference is made to the plans and specifications for the improvements, which are on file with the City Clerk. The table below lists specific improvements within the District to be maintained:
Medians
Landscaping
Lighting
Irrigation
Power-Washing of Sidewalks
City of Culver City
Fiscal Year 2026/27 Engineer’s Report – Benefit Assessment District West Washington Boulevard No. 2 3
3. ESTIMATE OF COSTS
The estimated cost of administration, maintenance, operations, and servicing of the improvements, as described in the Plans and Specifications, are summarized below. The costs and expenses are reviewed yearly, and the annual costs are projected for the following fiscal year.
3.1 District Budget
Budget Item
FY 202 6/27
Budget
ANNUAL DIRECT MAINTENANCE COSTS
Water Costs $6,000.00
Electricity Costs 3,000.00
Contractual Services & Administrative Costs 39,500. 00
Subtotal Annual Direct Maintenance Costs $48,500.00
ANNUAL ADMINISTRATION COSTS
City Administration, Public Noticing, and County Fees $656.75 Subtotal Annual Administration Costs $656.75
Total Annual Costs $49,156.75
Addition to Reserve $0.00
Amount to be carried over from prior fiscal years 20,189.10 Contributions from Other Sources 0.00
Total Assessable Budget Costs $28,967.65
Rounding Adjustment (0.24)
Total Balance to Levy $28,967.41
Total District Parcels 25
Total Assessable Linear Front Footage 2,051.96
Total Assessable Building Square Footage 73,279
Assessment Per Linear Front Foot $10.74365
Assessment Per Building Square Foot $0.09446
City of Culver City
Fiscal Year 2026/27 Engineer’s Report – Benefit Assessment District West Washington Boulevard No. 2 4
3.2 Definition of Budget Items
The following definitions describe the services and costs included in the District Budget:
Direct Costs
Landscape Maintenance Costs include all labor, material and equipment required to properly maintain and ensure the satisfactory condition of all medians, palm trees, landscaping, lighting, and appurtenant facilities, on a bi-monthly basis.
Water Costs include the furnishing of water required for the operation and maintenance of the landscape and irrigation systems.
Electricity Costs include the furnishing of electricity required for the operation and maintenance of the palm tree up-lights.
Mulch Replacement Costs include one annual replenishment of mulch as required for the operation and maintenance of the landscaping and median facilities.
Plant Replacement Costs include the replacement of plants as required to ensure the satisfactory condition of the landscaping and median facilities (does not include replacement of palm trees).
Administration Costs
City Administration includes the cost to all departments and staff of the City for providing the coordination of the District services, operations and maintenance of the improvements, response to public concerns and education, and procedures associated with the levy and collection of assessments.
Consultants include the costs associated with contracting with professionals to provide services specific to the administration of the annual assessment levy.
County Fee includes fees charged by the County of Los Angeles for placing the assessments onto the tax rolls on a yearly basis. This fee is $0.25 per parcel plus $50 per district.
City of Culver City
Fiscal Year 2026/27 Engineer’s Report – Benefit Assessment District West Washington Boulevard No. 2 5
4. METHOD OF APPORTIONMENT
4.1 General
Under the CCMC and Article XIIID of the California Constitution, parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The net amount to be assessed may be apportioned by any formula or method that fairly distributes the net amount among the assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefits from special benefits, whereas only special benefits are assessed.
Each parcel within the District receives special and direct benefit from the improvements and associated appurtenances located within the District.
4.2 Special Benefit
The City installed the landscape and median improvements, and continued maintenance is guaranteed through the establishment (formation) of the District. Since these improvements benefit the properties within the District and those properties receive special benefits from their maintenance, only the property owners within the District are assessed for the maintenance of improvements.
The ongoing and proper landscaping maintenance improves the aesthetic appeal of the properties within the District, providing a positive representation and enhancing the desirability of properties through association with the improvements. This increase in desirability provides a distinct special benefit to the parcels within the District, which includes higher occupancy rates and increased rental activity. Also, as the primary use of parcels within the District is business/retail, studies have proven that greenery and associated landscaping attract shoppers to the area and stimulate economic growth (Kathleen Wolf, University of Washington: Economic and Public Value of Urban Forests).
According to Virginia Cooperative Extension, a past study has found that consumers are willing to pay a premium of up to 12% for goods purchased in retail establishments that are accompanied by quality landscaping. The ongoing and proper maintenance of the landscaping and appurtenant facilities primarily benefits parcels within the District by enhancing the environmental quality of the parcels and making them more desirable by improving air quality, providing shade from solar radiation, reducing temperatures through evaporation and transpiration and absorbing heat (according to data from Planet, professional landscape network).
Safety benefits are also attributable to parcels within the District, as the installation and maintenance of raised medians improve pedestrian and traffic safety for those walking or driving within the District.
According to the US Department of Transportation Federal Highway Administration, raised medians provide pedestrian protection by “reducing pedestrian-involved crashes by 45 percent and fatalities by 78 percent,” and after analysis of crash data in seven states, “raised medians reduce crashes by over 40 percent in urban areas.”
City of Culver City
Fiscal Year 2026/27 Engineer’s Report – Benefit Assessment District West Washington Boulevard No. 2 6
4.3 General Benefit
In addition to the special benefits received by the parcels within the District, the proposed improvements confer incidental general benefits. It is recognized that the proper maintenance of the medians and landscaping improvements provide only an incidental benefit to the public, including traffic and pedestrian safety for those passing through the District. Also, according to Projectevergreen.com Economic Fact Sheet, the installation and proper landscaping maintenance can protect the City’s drainage systems.
In addition, properly maintaining landscaping, lighting, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties near the improvements (Diane Relf, Extension Specialist and Environmental Horticulture of Virginia Tech). Finally, proper landscaping maintenance provides a positive visual experience to people passing through the District, which is only an incidental benefit. The aforementioned constitutes incidental, general benefits conferred by the improvements.
Thus, the total benefits are a combination of the special benefits to the parcels within the District, the general benefits to the public at large, and the benefits to the adjacent properties. Because the median and landscaping improvements are located immediately in front of the properties within the District and are maintained for the benefit of said properties, any benefit received by properties outside the District is merely coincidental.
4.4 Method of Assessment Spread
Each parcel within the District is deemed to receive special benefit from the improvements. Each parcel with a special benefit conferred upon it due to the maintenance and operation of improvements is identified. The proportionate special benefit derived from each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements. The initial, base year maximum assessment rates per linear front foot and building square foot were determined as follows:
Assessment per Linear Front Foot = (Total Costs X 0.70) / Total District Linear Front Feet Assessment per Building Square Foot = (Total Costs X 0.30) / Total District Building Square Feet Changes to a parcel’s underlying characteristics, such as its building square footage, will cause this 70/30 relationship to change. However, as described later in this report, maximum assessment rates in the future will be determined by increasing these initial assessment rates with cost-of-living inflation.
Only parcels that receive direct, special benefits are assessed, and each parcel is assessed in proportion to the estimated benefit received by the formula listed below:
Parcel’s Linear Front Footage X
Assessment per Linear Foot + Parcel’s Building Square Footage X Assessment per Building Square Foot = Assessment Per
Parcel
City of Culver City
Fiscal Year 2026/27 Engineer’s Report – Benefit Assessment District West Washington Boulevard No. 2 7 There are 25 total parcels within the District, with 2,051.96 total linear front feet and 73,279 total building square feet. The assessment is spread as follows:
Fiscal Year 202 6/27 Total Assessable Budget Costs : $28, 967.41 Total District Linear Front Footage : 2,05 1.96
Total District Building Square Footage : 73,279
Fiscal Year 202 6/27 Assessment per Linear Front Foot: $10. 74365 Fiscal Year 202 6/27 Assessment per Building Square Foot: $0.0 9446
4.5 Cost of Living Inflator
The maximum assessments in future years will be based upon the initial, base year, assessment rates, as determined using the methodology above. The proposed maximum assessment sets the initial maximum assessment and is stated in Fiscal Year 2010/11 dollars. Each fiscal year beginning Fiscal Year 2011/12, the maximum assessment amount shall be increased by the February Consumer Price Index for All Urban Consumers for the Los Angeles-Long Beach-Anaheim area (formerly for the Los Angeles, Riverside and Orange County area). The annual assessment shall not exceed the maximum assessment unless the appropriate Proposition 218 proceedings are conducted by the City to authorize an increase beyond the maximum assessment amount.
The following table shows the historical maximum and actual assessments for the District:
Fiscal Year CPI
Maximum
Assessment
Per Linear
Front Foot
Actual
Assessment
Per Linear
Front Foot
Maximum
Assessment
Per Building
Square Foot
Actual
Assessment
Per Building
Square Foot
2010/11 - $6.92741 $6.92741 $0.06091 $0.06091
2011/12 2.27% 7.08498 5.17097 0.06229 0.04547
2012/13 2.09% 7.23326 3.32023 0.06360 0.02919
2013/14 2.22% 7.39412 7.23700 0.06501 0.06363
2014/15 0.54% 7.43440 5.42068 0.06537 0.04766
2015/16 0.10% 7.44174 2.51128 0.06543 0.02203
2016/17 2.41% 7.62111 7.13961 0.06701 0.06264
2017/18 2.71% 7.82780 0.00000 0.06882 0.00000
2018/19 3.62% 8.11144 5.49479 0.07132 0.06223
2019/20 2.51% 8.31487 8.31487 0.07311 0.07311
2020/21 3.36% 8.59394 0.00000 0.07556 0.00000
2021/22 0.97% 8.67690 0.48697 0.07629 0.00584
2022/23 7.40% 9.31891 3.50331 0.08194 0.04204
2023/24 5.10% 9.79407 1.38271 0.08611 0.01659
2024/25 3.36% 10.12287 2.83852 0.08900 0.03406
2025/26 3.11% 10.43762 10.43762 0.09177 0.09177
2026/27 2.93% 10.74365 10.74365 0.09446 0.09446
City of Culver City
Fiscal Year 2026/27 Engineer’s Report – Benefit Assessment District West Washington Boulevard No. 2 8
5. ASSESSMENT DIAGRAM
An Assessment Diagram for the District has been submitted to the City Clerk in the format required under the provision of the CCMC. The lines and dimensions shown on maps of the County Assessor of the County of Los Angeles for the current year are incorporated by reference herein and are made as part of this Report.
City of Culver City
Fiscal Year 2026/27 Engineer’s Report – Benefit Assessment District West Washington Boulevard No. 2 9
6. ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Los Angeles County Assessor’s map for the year in which this Report is prepared.
A listing of parcels assessed within the District, along with the assessment amounts, is included on the following page. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment spread approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment spread rather than a proportionate share of the original assessment.
City of Culver City
West Washington Boulevard No. 2
Final Billing Detail Report for Fiscal Year 2026/27
APN Linear Front Footage
Building Square
Footage Actual Linear Rate Actual Building Rate
Linear Front Footage
Assessment
Building Square
Footage Assessment Total Levy
4231-002-062-4 341.35 0 $10.74366 $0.09446 $3,667.34 $0.00 $3,667.34 4231-002-912-6 50.00 0 10.74366 0.09446 537.18 0.00 537.18 4231-002-914-4 124.25 0 10.74366 0.09446 1,334.89 0.00 1,334.89 4231-003-001-6 29.62 1,150 10.74366 0.09446 318.22 108.63 426.85 4231-003-021-2 122.29 8,414 10.74366 0.09446 1,313.84 794.80 2,108.64 4231-003-032-9 97.19 5,728 10.74366 0.09446 1,044.17 541.07 1,585.24 4231-018-033-6 36.71 3,584 10.74366 0.09446 394.39 338.55 732.94 4231-018-034-5 25.00 1,500 10.74366 0.09446 268.59 141.69 410.28 4231-018-035-4 25.00 1,675 10.74366 0.09446 268.59 158.22 426.81 4231-018-036-3 38.23 6,900 10.74366 0.09446 410.72 651.78 1,062.50 4231-019-038-9 247.58 5,016 10.74366 0.09446 2,659.91 473.82 3,133.73 4231-020-033-2 25.00 1,250 10.74366 0.09446 268.59 118.07 386.66 4231-020-034-1 25.00 1,250 10.74366 0.09446 268.59 118.07 386.66 4231-020-035-0 25.00 1,250 10.74366 0.09446 268.59 118.07 386.66 4231-020-038-7 133.00 11,344 10.74366 0.09446 1,428.90 1,071.57 2,500.47 4231-020-040-3 58.00 3,897 10.74366 0.09446 623.13 368.11 991.24 4231-021-037-6 120.84 5,092 10.74366 0.09446 1,298.20 481.00 1,779.20 4231-021-038-5 37.61 2,358 10.74366 0.09446 404.01 222.74 626.75 4231-021-039-4 108.30 2,629 10.74366 0.09446 1,163.53 248.34 1,411.87 4231-022-001-6 50.14 1,595 10.74366 0.09446 538.68 150.66 689.34 4231-022-002-5 50.14 5,180 10.74366 0.09446 538.68 489.31 1,027.99 4231-022-003-4 33.09 2,286 10.74366 0.09446 355.50 215.94 571.44 4232-009-019-2 119.55 0 10.74366 0.09446 1,284.40 0.00 1,284.40 4232-009-020-9 24.99 0 10.74366 0.09446 268.48 0.00 268.48 4232-011-031-2 104.09 1,181 10.74366 0.09446 1,118.30 111.55 1,229.85 2,051.96 73,279 $22,045.42 $6,921.99 $28,967.4125 Accounts Slight variances may occur due to rounding
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