Dinuba City Council
June 9, 2026

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 45

STONY CREEK
Assessment District No. 06-04 – Stony Creek (“Stony Creek”) was formed in 2006 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

15.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Stony Creek:
• A landscaping strip along East Kamm Avenue
• A masonry wall along East Kamm Avenue
• One streetlight along East Kamm Avenue and three along South Greene Avenue These improvements are collectively known as the “Stony Creek Improvements”. A map of these improvements can be found in Appendix C of this report.

15.2 Boundary Description & Diagram
Stony Creek generally consists of property south of East Kamm Avenue, west of South Greene Avenue, and north of the intersection of South Greene Avenue and Grace Lane.

A diagram showing the external boundaries of Stony Creek can be found in Appendix B of this report.

15.3 General Benefit
The Stony Creek Improvements will confer both special and general benefits upon parcels within Stony Creek. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 34.6% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 46

15.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Stony Creek Improvements for Fiscal Year 2026/27:

Description Estimated Amount
City Maintenance Costs (1) $4,855.00
Contractor Costs (2) 0.00
Total Maintenance Costs $4,855.00
County Costs (3) $13.94
City Administrative Overhead (4) 751.00
Consulting/Legal Fees 1,340.00
Fund Balance Adjustment (5) 0.00
Total Non-Maintenance Costs & Fund Adjustment $2,104.94 Total Costs $6,959.94
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

15.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among the assessable lots.

The formation engineer’s report for Stony Creek included an annual maximum rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2026/27 was 2.6771%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2025/26 $175.20 $316.49
2026/27 183.96 324.96
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 47

15.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Stony Creek Improvements:

Description Estimated Amount
Total Estimated Costs $6,959.94
General Benefit Percentage (1) 34.600%
Maintenance costs to be funded by General Benefit Contribution $1,679.83 Maintenance costs to be funded by Assessment 3,175.17
Non-Maintenance Costs & Fund Adj. funded by Assessment 2,104.94 Maintenance costs to be funded by District Reserves 3,256.55 Assessable benefit units 11.00
Maximum Assessment Rate $324.96
Maximum Assessment Revenue 3,574.56
Total Assessment Revenue Needed (2) $5,280.11
Proposed Assessment Rate 183.96
Proposed Assessment Revenue Total 2,023.56
Revenue Capacity / (Shortfall) (3) (3,256.55)
City Contribution for General Benefit $1,679.83
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2026.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

15.7 Assessment Funds
Stony Creek is projected to have a deficit balance of $255 on June 30, 2026, which is a reduction in the estimated June 30, 2025 balance of $3,000.

The City will contribute approximately $1,680 in non-assessment district funds to cover the 34.6% general benefit portion of the maintenance budget.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 48

PARKSIDE/MUIRFIELD
Assessment District No. 08-01 – Parkside/Muirfield (“Parkside/Muirfield”) was formed in 2008 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

16.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Parkside/Muirfield:
• Landscaping strips along Sierra Way, South Crawford Avenue, San Antonio Avenue at the entrance of the Parkside subdivision, and the perimeter of the Muirfield detention basin along Roosevelt Way/Kimes Avenue
• Four landscaped medians along El Paso Avenue, one landscaped median along San Antonio Avenue at the entrance to Parkside, and a roundabout at the intersection of Laredo Street and San Antonio Avenue
• Masonry walls along Sierra Way, South Crawford Avenue, and to the rear of four parcels on Odessa Street where the Phase 1 subdivision of Parkside ends
• 20 streetlights for the Parkside subdivision and 51 streetlights for the Muirfield subdivision • A detention pond in Muirfield Phase 1 along Roosevelt Way and another to the west of Parkside with frontage along the railroad tracks
• A park in Muirfield Phase 2 along Cameron Way
These improvements are collectively known as the “Parkside/Muirfield Improvements”. A map of these improvements can be found in Appendix C of this report.

16.2 Boundary Description & Diagram
Parkside/Muirfield is generally located south of Golden Way, west of Crawford Avenue, and east of the Union Pacific Railroad tracks. Muirfield I and II is generally located south of Sierra Way, east of Crawford Avenue, and north of the City’s KC Vista Park (north of Kamm Avenue).

A diagram showing the external boundaries of Parkside/Muirfield can be found in Appendix B of this report.

16.3 General Benefit
The Parkside/Muirfield Improvements will confer both special and general benefits upon parcels within Parkside/Muirfield. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 14.9% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 49

16.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Parkside/Muirfield Improvements for Fiscal Year 2026/27:

Description Estimated Amount
City Maintenance Costs (1) $75,100.00
Contractor Costs (2) 21,000.00
Total Maintenance Costs $96,100.00
County Costs (3) $556.00
City Administrative Overhead (4) 8,369.00
Consulting/Legal Fees 1,430.00
Fund Balance Adjustment (5) 0.00
Total Non-Maintenance Costs & Fund Adjustment $10,355.00 Total Costs $106,455.00
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

16.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among the assessable lots.

The formation engineer’s report for Parkside/Muirfield included an annual maximum rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2026/27 was 2.6771%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2025/26 $196.02 $551.47
2026/27 205.82 566.24
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 50

16.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Parkside/Muirfield Improvements:

Description Estimated Amount
Total Estimated Costs 106,455.00
General Benefit Percentage (1) 14.900%
Maintenance costs to be funded by General Benefit Contribution $14,318.90 Maintenance costs to be funded by Assessment 81,781.10
Non-Maintenance Costs & Fund Adj. funded by Assessment 10,355.00 Maintenance costs to be funded by District Reserves 18,864.18 Assessable benefit units 356.00
Maximum Assessment Rate $566.24
Maximum Assessment Revenue 201,581.44
Total Assessment Revenue Needed (2) $92,136.10
Proposed Assessment Rate 205.82
Proposed Assessment Revenue Total 73,271.92
Revenue Capacity / (Shortfall) (3) (18,864.18)
City Contribution for General Benefit $14,318.90
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2026.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

16.7 Assessment Funds
Parkside/Muirfield is projected to have a balance of $33,870 on June 30, 2026, which is a reduction in the estimated June 30, 2025 balance of $52,730.

The City will contribute approximately $14,320 in non-assessment district funds to cover the 14.9% general benefit portion of the maintenance budget.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 51

VISCAYA
Assessment District No. 09-01 – Viscaya (“Viscaya”) was formed in 2010 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

17.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Viscaya:
• Masonry walls along Viscaya Ave/ Parkway, along Saginaw Avenue, and along Euclid Avenue • Landscaping along Viscaya Ave/ Parkway, along Saginaw Avenue, and along the north side of Rosemary Avenue just east of Viscaya Parkway
• A detention basin that runs along the west side of the subdivision, with a chain link fence • 97 streetlights
These improvements are collectively known as the “Viscaya Improvements.” A map of these improvements can be found in Appendix C of this report.

17.2 Boundary Description & Diagram
Viscaya generally consists of property northeast of North Alice Street, south of Rosemary Avenue, east of Lavender Avenue, south of Avenue 424, west of Viscaya Parkway, along and south of Rosemary Avenue, west of Timothy Avenue, along and south of Bellis Avenue, west of North Euclid Avenue, and north of a seven (7) acre lot (north of West Bloomingdale Avenue).

A diagram showing the external boundaries of Viscaya can be found in Appendix B of this report.

17.3 General Benefit
The Viscaya Improvements will confer both special and general benefits upon parcels within Viscaya. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 3.9% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 52

17.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Viscaya Improvements for Fiscal Year 2026/27:

Description Estimated Amount
City Maintenance Costs (1) $101,813.00
Contractor Costs (2) 37,000.00
Total Maintenance Costs $138,813.00
County Costs (3) $568.00
City Administrative Overhead (4) 9,846.00
Consulting/Legal Fees 4,100.00
Fund Balance Adjustment (5) 0.00
Total Non-Maintenance Costs & Fund Adjustment $14,514.00 Total Costs $153,327.00
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

17.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among the “equivalent residential units”. Historically, the City has applied the same rate to single-family residential units and multi-family residential units.

The formation engineer’s report for Viscaya included an annual maximum rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2026/27 was 2.6771%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2025/26 $361.78 $635.74
2026/27 376.24 652.76
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 53

17.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Viscaya Improvements:

Description Estimated Amount
Total Estimated Costs $153,327.00
General Benefit Percentage (1) 3.900%
Maintenance costs to be funded by General Benefit Contribution $5,413.71 Maintenance costs to be funded by Assessment 133,399.29 Non-Maintenance Costs & Fund Adj. funded by Assessment 14,514.00 Maintenance costs to be funded by District Reserves 0.00 Assessable benefit units 401.00
Maximum Assessment Rate $652.76
Maximum Assessment Revenue 261,756.76
Total Assessment Revenue Needed (2) $147,913.29
Proposed Assessment Rate 376.24
Proposed Assessment Revenue Total 150,872.24
Revenue Capacity / (Shortfall) (3) 2,958.95
City Contribution for General Benefit $5,413.71
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2026.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

17.7 Assessment Funds
Viscaya is projected to have a balance of $31,060 on June 30, 2026, which is a slight increase from the estimated June 30, 2025 balance of $28,100.

The City will contribute approximately $5,410 in non-assessment district funds to cover the 3.9% general benefit portion of the maintenance budget.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 54

LINCOLN/MCKINLEY
Assessment District No. 10-02 – Lincoln/McKinley Estates (“Lincoln/McKinley”) was formed in 2010 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

18.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Lincoln/McKinley:
• Paved path connecting Lincoln Avenue and McKinley Avenue • Landscaping on either side of the path
These improvements are collectively known as the “Lincoln/McKinley Improvements”. A map of these improvements can be found in Appendix C of this report.

18.2 Boundary Description & Diagram
Lincoln/McKinley generally consists of property east of North Lincoln Avenue, along the alleyway between North Lincoln Avenue and North McKinley Avenue, and west of North McKinley Avenue.

A diagram showing the external boundaries of Lincoln/McKinley can be found in Appendix B of this report.

18.3 General Benefit
The Lincoln/McKinley Improvements will confer both special and general benefits upon parcels within Lincoln/McKinley. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 29.1% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 55

18.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Lincoln/McKinley Improvements for Fiscal Year 2026/27:

Description Estimated Amount
City Maintenance Costs (1) $1,041.00
Contractor Costs (2) 50.00
Total Maintenance Costs $1,091.00
County Costs (3) $19.01
City Administrative Overhead (4) 883.00
Consulting/Legal Fees 1,340.00
Fund Balance Adjustment (5) 2,110.19
Total Non-Maintenance Costs & Fund Adjustment $4,352.20 Total Costs $5,443.20
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

18.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among “equivalent residential units”.

The formation engineer’s report for Lincoln/McKinley included an annual rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2026/27 was 2.6771%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2025/26 $362.88 $414.91
2026/27 362.88 426.02
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 56

18.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Lincoln/McKinley Improvements:

Description Estimated Amount
Total Estimated Costs $5,443.20
General Benefit Percentage (1) 29.100%
Maintenance costs to be funded by General Benefit Contribution $317.48 Maintenance costs to be funded by Assessment 773.52
Non-Maintenance Costs & Fund Adj. funded by Assessment 4,352.20 Maintenance costs to be funded by District Reserves 0.00 Assessable benefit units 15.00
Maximum Assessment Rate $426.02
Maximum Assessment Revenue 6,390.30
Total Assessment Revenue Needed (2) $3,015.53
Proposed Assessment Rate 362.88
Proposed Assessment Revenue Total 5,443.20
Revenue Capacity / (Shortfall) (3) 2,427.67
City Contribution for General Benefit $317.48
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2026.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

18.7 Assessment Funds
Lincoln/McKinley is projected to have a balance of $7,300 on June 30, 2026, which is an increase from the estimated June 30, 2025 balance of $4,870.

The City will contribute approximately $320 in non-assessment district funds to cover the 29.1% general benefit portion of the maintenance budget.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 57 PARKSIDE VILLAGE 2 & 3
Parkside Village Unit Nos. 2 and 3 Landscape and Lighting Assessment District (“Parkside Village”) was formed in 2015 pursuant to the Landscaping and Lighting Act of 1972.

19.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Parkside Village:
• Landscaping strips along East Kamm Avenue and Laredo Street • Concrete masonry unit (CMU) fencing
• A detention basin to the northwest of the district
• 22 streetlights located throughout the local and arterial streets within the district These improvements are collectively known as the “Parkside Village Improvements”. A map of these improvements can be found in Appendix C of this report.

19.2 Boundary Description & Diagram
Parkside Village generally consists of property located north of East Kamm Avenue, south of San Antonio Avenue, east of the Union Pacific Railroad, and west of South Crawford Avenue.

A diagram showing the external boundaries of Parkside Village can be found in Appendix B of this report.

19.3 General Benefit
The Parkside Village Improvements will confer both special and general benefits upon parcels within Parkside Village. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 9.1% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 58

19.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Parkside Village Improvements for Fiscal Year 2026/27:

Description
Estimated
Amount
City Maintenance Costs (1) $29,489.00
Contractor Costs (2) 5,100.00
Total Maintenance Costs $34,589.00
County Costs (3) $322.00
City Administrative Overhead (4) 8,080.00
Consulting/Legal Fees 4,100.00
Fund Balance Adjustment (5) 2094.52
Total Non-Maintenance Costs & Fund Adjustment $14,596.5200 Total Costs $49,185.52
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

19.5 Assessment Methodology and Rates
According to the original engineer’s report, single-family residential parcels are assigned one benefit unit per dwelling unit. Other land uses such as Common Area, Open Space, Easements, Utility Parcels, and Streets are assigned zero benefit units. The total assessable costs are assessed to the parcels within Parkside Village based on the benefit unit assigned to each parcel. The assessment rate per benefit unit is calculated by dividing the total assessable costs by the district's total benefit units.

Each fiscal year, beginning in 2016/17, the maximum assessment rate may be increased by the percent change in the December-to-December Consumer Price Index for all Urban Consumers for the Pacific Cities and U.S. City Average, published by the U.S. Department of Labor, Bureau of Labor Statistics, provided that any increase shall not exceed 3%. The effective increase for 2026/27 was 2.6771%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2025/26 $392.65 $392.65
2026/27 400.50 403.16
(1) The actual levy will be an even amount, as required by the County.

19.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Parkside Village Improvements:

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 59 Description Estimated Amount
Total Estimated Costs $49,185.52
General Benefit Percentage (1) 9.100%
Maintenance costs to be funded by General Benefit Contribution $3,147.60 Maintenance costs to be funded by Assessment 31,441.40
Non-Maintenance Costs & Fund Adj. funded by Assessment 14,596.52 Maintenance costs to be funded by District Reserves 0.00 Assessable benefit units 122.00
Maximum Assessment Rate $403.16
Maximum Assessment Revenue 49,185.52
Total Assessment Revenue Needed (2) $43,943.40
Proposed Assessment Rate 403.16
Proposed Assessment Revenue Total 49,185.52
Revenue Capacity / (Shortfall) (3) 5,242.12
City Contribution for General Benefit $3,147.60
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2026.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

19.7 Assessment Funds
Parkside Village is projected to have a deficit balance of $14,225 on June 30, 2026, which is an increase to the estimated June 30, 2025 balance of $8,985.

The City will contribute approximately $3,145 in non-assessment district funds to cover the 9.1% general benefit portion of the maintenance budget.

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 60 APPENDIX A: ASSESSMENT ROLL
The following pages contain the 2026/27 assessment roll for each of the Districts, as referenced in the report.

Assessor’s parcel identification, for each lot or parcel within the District, shall be based on the County Assessor’s secured roll data for the applicable year in which this Report is prepared and is incorporated herein by reference.

A listing of assessor’s parcels assessed within the District for Fiscal Year 2026/27, along with the assessment amounts, is on file in the office of the City Clerk and incorporated herein by reference. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this Report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

City of Dinuba
Alta Mission Estates LLAD No. 98-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
030-270-051-000 1.0000 $125.00 $125.00
030-270-052-000 1.0000 125.00 125.00
030-270-053-000 1.0000 125.00 125.00
030-270-054-000 1.0000 125.00 125.00
030-270-055-000 1.0000 125.00 125.00
030-270-056-000 1.0000 125.00 125.00
030-270-057-000 1.0000 125.00 125.00
030-270-058-000 1.0000 125.00 125.00
030-270-059-000 1.0000 125.00 125.00
030-270-060-000 1.0000 125.00 125.00
030-270-061-000 1.0000 125.00 125.00
030-270-062-000 1.0000 125.00 125.00
030-270-063-000 1.0000 125.00 125.00
030-270-064-000 1.0000 125.00 125.00
030-270-065-000 1.0000 125.00 125.00
030-270-066-000 1.0000 125.00 125.00
030-270-067-000 1.0000 125.00 125.00
030-270-068-000 1.0000 125.00 125.00
030-270-069-000 1.0000 125.00 125.00
030-270-070-000 1.0000 125.00 125.00
030-270-071-000 1.0000 125.00 125.00
030-270-072-000 1.0000 125.00 125.00
030-270-073-000 1.0000 125.00 125.00
030-270-074-000 1.0000 125.00 125.00
030-270-075-000 1.0000 125.00 125.00
030-270-076-000 1.0000 125.00 125.00
030-270-077-000 1.0000 125.00 125.00
030-270-078-000 1.0000 125.00 125.00
030-270-079-000 1.0000 125.00 125.00
030-270-080-000 1.0000 125.00 125.00
030-270-081-000 1.0000 125.00 125.00
030-270-082-000 1.0000 125.00 125.00
030-270-083-000 1.0000 125.00 125.00
030-270-084-000 1.0000 125.00 125.00
030-270-085-000 1.0000 125.00 125.00
030-270-086-000 1.0000 125.00 125.00
030-270-087-000 1.0000 125.00 125.00
030-270-088-000 1.0000 125.00 125.00
030-270-089-000 1.0000 125.00 125.00
030-270-090-000 1.0000 125.00 125.00
030-270-091-000 1.0000 125.00 125.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 1 of 57 04/16/2026 03:41:28PM

City of Dinuba
Alta Mission Estates LLAD No. 98-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
41 Accounts 41.0000 $5,125.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 2 of 57 04/16/2026 03:41:28PM

City of Dinuba
Citrus Heights LLAD No. 06-02
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
017-163-002-000 1.0000 $377.20 $125.74
017-163-003-000 1.0000 377.20 125.74
017-163-004-000 1.0000 377.20 125.74
017-163-005-000 1.0000 377.20 125.74
017-163-006-000 1.0000 377.20 125.74
017-163-007-000 1.0000 377.20 125.74
017-163-008-000 1.0000 377.20 125.74
017-163-009-000 1.0000 377.20 125.74
017-163-010-000 1.0000 377.20 125.74
017-163-011-000 1.0000 377.20 125.74
017-163-012-000 1.0000 377.20 125.74
017-163-013-000 1.0000 377.20 125.74
017-163-014-000 1.0000 377.20 125.74
017-163-015-000 1.0000 377.20 125.74
017-163-016-000 1.0000 377.20 125.74
017-163-017-000 1.0000 377.20 125.74
16 Accounts 16.0000 $2,011.84
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 3 of 57 04/16/2026 03:41:28PM

City of Dinuba
Country Club Estates No. 3 Subdivision AD No.89-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-360-032-000 1.0000 $349.52 $349.52
014-360-033-000 1.0000 349.52 349.52
014-360-034-000 1.0000 349.52 349.52
014-360-035-000 1.0000 349.52 349.52
014-360-036-000 1.0000 349.52 349.52
014-360-037-000 1.0000 349.52 349.52
014-360-038-000 1.0000 349.52 349.52
014-360-039-000 1.0000 349.52 349.52
014-360-040-000 1.0000 349.52 349.52
014-360-041-000 1.0000 349.52 349.52
014-360-042-000 1.0000 349.52 349.52
014-360-043-000 1.0000 349.52 349.52
014-360-044-000 1.0000 349.52 349.52
014-360-045-000 1.0000 349.52 349.52
014-360-046-000 1.0000 349.52 349.52
014-360-047-000 1.0000 349.52 349.52
014-360-048-000 1.0000 349.52 349.52
014-360-049-000 1.0000 349.52 349.52
014-360-050-000 1.0000 349.52 349.52
014-360-051-000 1.0000 349.52 349.52
014-360-052-000 1.0000 349.52 349.52
014-360-053-000 1.0000 349.52 349.52
014-360-054-000 1.0000 349.52 349.52
014-360-055-000 1.0000 349.52 349.52
014-360-056-000 1.0000 349.52 349.52
014-360-057-000 1.0000 349.52 349.52
014-360-058-000 1.0000 349.52 349.52
014-360-059-000 1.0000 349.52 349.52
014-360-060-000 1.0000 349.52 349.52
014-360-061-000 1.0000 349.52 349.52
014-360-062-000 1.0000 349.52 349.52
014-360-063-000 1.0000 349.52 349.52
014-360-064-000 1.0000 349.52 349.52
014-360-065-000 1.0000 349.52 349.52
014-360-066-000 1.0000 349.52 349.52
014-360-067-000 1.0000 349.52 349.52
014-360-068-000 1.0000 349.52 349.52
014-360-069-000 1.0000 349.52 349.52
014-360-070-000 1.0000 349.52 349.52
014-360-071-000 1.0000 349.52 349.52
014-360-072-000 1.0000 349.52 349.52
014-360-073-000 1.0000 349.52 349.52
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 4 of 57 04/16/2026 03:41:28PM

City of Dinuba
Country Club Estates No. 3 Subdivision AD No.89-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-360-074-000 1.0000 349.52 349.52
014-360-075-000 1.0000 349.52 349.52
014-360-076-000 1.0000 349.52 349.52
014-360-077-000 1.0000 349.52 349.52
014-360-078-000 1.0000 349.52 349.52
014-360-079-000 1.0000 349.52 349.52
014-360-080-000 1.0000 349.52 349.52
014-360-081-000 1.0000 349.52 349.52
014-360-082-000 1.0000 349.52 349.52
014-360-083-000 1.0000 349.52 349.52
52 Accounts 52.0000 $18,175.04
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 5 of 57 04/16/2026 03:41:28PM

City of Dinuba
Harvest Estates Subdivision AD No. 90-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-380-001-000 1.0000 $91.72 $91.72
014-380-002-000 1.0000 91.72 91.72
014-380-003-000 1.0000 91.72 91.72
014-380-004-000 1.0000 91.72 91.72
014-380-005-000 1.0000 91.72 91.72
014-380-006-000 1.0000 91.72 91.72
014-380-007-000 1.0000 91.72 91.72
014-380-008-000 1.0000 91.72 91.72
014-380-009-000 1.0000 91.72 91.72
014-380-010-000 1.0000 91.72 91.72
014-380-011-000 1.0000 91.72 91.72
014-380-012-000 1.0000 91.72 91.72
014-380-013-000 1.0000 91.72 91.72
014-380-015-000 1.0000 91.72 91.72
014-380-016-000 1.0000 91.72 91.72
014-380-018-000 1.0000 91.72 91.72
014-380-032-000 1.0000 91.72 91.72
014-380-033-000 1.0000 91.72 91.72
18 Accounts 18.0000 $1,650.96
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 6 of 57 04/16/2026 03:41:28PM

City of Dinuba
Lincoln-McKinley Estates LLAD No. 10-02
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-101-012-000 1.0000 $426.02 $362.88
014-101-013-000 1.0000 426.02 362.88
014-101-014-000 1.0000 426.02 362.88
014-101-015-000 1.0000 426.02 362.88
014-113-008-000 1.0000 426.02 362.88
014-113-009-000 1.0000 426.02 362.88
014-113-010-000 1.0000 426.02 362.88
014-113-011-000 1.0000 426.02 362.88
014-113-012-000 1.0000 426.02 362.88
014-113-013-000 1.0000 426.02 362.88
014-113-014-000 1.0000 426.02 362.88
014-113-015-000 1.0000 426.02 362.88
014-113-016-000 1.0000 426.02 362.88
014-113-017-000 1.0000 426.02 362.88
014-113-018-000 1.0000 426.02 362.88
15 Accounts 15.0000 $5,443.20
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 7 of 57 04/16/2026 03:41:28PM

City of Dinuba
Marshall Acres LLAD No. 93-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
030-250-001-000 1.0000 $231.46 $231.46
030-250-002-000 1.0000 231.46 231.46
030-250-003-000 1.0000 231.46 231.46
030-250-004-000 1.0000 231.46 231.46
030-250-005-000 1.0000 231.46 231.46
030-250-006-000 1.0000 231.46 231.46
030-250-007-000 1.0000 231.46 231.46
030-250-008-000 1.0000 231.46 231.46
030-250-009-000 1.0000 231.46 231.46
030-250-010-000 1.0000 231.46 231.46
030-250-011-000 1.0000 231.46 231.46
030-250-019-000 1.0000 231.46 231.46
030-250-020-000 1.0000 231.46 231.46
030-250-021-000 1.0000 231.46 231.46
030-250-022-000 1.0000 231.46 231.46
030-250-023-000 1.0000 231.46 231.46
030-250-024-000 1.0000 231.46 231.46
030-250-025-000 1.0000 231.46 231.46
030-250-026-000 1.0000 231.46 231.46
030-250-027-000 1.0000 231.46 231.46
030-250-028-000 1.0000 231.46 231.46
030-250-029-000 1.0000 231.46 231.46
030-250-030-000 1.0000 231.46 231.46
030-250-031-000 1.0000 231.46 231.46
030-250-032-000 1.0000 231.46 231.46
030-250-033-000 1.0000 231.46 231.46
030-250-034-000 1.0000 231.46 231.46
030-250-035-000 1.0000 231.46 231.46
030-250-036-000 1.0000 231.46 231.46
030-250-037-000 1.0000 231.46 231.46
030-250-038-000 1.0000 231.46 231.46
030-250-039-000 1.0000 231.46 231.46
030-250-040-000 1.0000 231.46 231.46
030-250-041-000 1.0000 231.46 231.46
030-250-042-000 1.0000 231.46 231.46
030-250-043-000 1.0000 231.46 231.46
030-250-044-000 1.0000 231.46 231.46
030-250-045-000 1.0000 231.46 231.46
030-250-046-000 1.0000 231.46 231.46
030-250-047-000 1.0000 231.46 231.46
030-250-048-000 1.0000 231.46 231.46
030-250-049-000 1.0000 231.46 231.46
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 8 of 57 04/16/2026 03:41:28PM

City of Dinuba
Marshall Acres LLAD No. 93-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
030-250-050-000 1.0000 231.46 231.46
030-250-051-000 1.0000 231.46 231.46
030-250-052-000 1.0000 231.46 231.46
030-250-053-000 1.0000 231.46 231.46
030-250-054-000 1.0000 231.46 231.46
030-250-055-000 1.0000 231.46 231.46
030-250-056-000 1.0000 231.46 231.46
030-250-057-000 1.0000 231.46 231.46
030-250-058-000 1.0000 231.46 231.46
030-250-059-000 1.0000 231.46 231.46
030-250-060-000 1.0000 231.46 231.46
030-250-061-000 1.0000 231.46 231.46
030-250-062-000 1.0000 231.46 231.46
030-250-063-000 1.0000 231.46 231.46
030-250-064-000 1.0000 231.46 231.46
030-250-065-000 1.0000 231.46 231.46
030-250-066-000 1.0000 231.46 231.46
030-250-067-000 1.0000 231.46 231.46
030-250-068-000 1.0000 231.46 231.46
030-250-069-000 1.0000 231.46 231.46
030-250-070-000 1.0000 231.46 231.46
030-250-071-000 1.0000 231.46 231.46
030-250-072-000 1.0000 231.46 231.46
030-250-073-000 1.0000 231.46 231.46
030-250-074-000 1.0000 231.46 231.46
030-250-075-000 1.0000 231.46 231.46
030-250-076-000 1.0000 231.46 231.46
030-250-077-000 1.0000 231.46 231.46
030-250-078-000 1.0000 231.46 231.46
030-250-079-000 1.0000 231.46 231.46
030-250-080-000 1.0000 231.46 231.46
030-250-081-000 1.0000 231.46 231.46
030-250-082-000 1.0000 231.46 231.46
030-250-083-000 1.0000 231.46 231.46
030-250-085-000 1.0000 231.46 231.46
030-250-086-000 1.0000 231.46 231.46
030-250-087-000 1.0000 231.46 231.46
030-250-088-000 1.0000 231.46 231.46
80 Accounts 80.0000 $18,516.80
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 9 of 57 04/16/2026 03:41:28PM

City of Dinuba
Morningside LLAD No. 98-02
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-460-001-000 1.0000 $170.18 $170.18
014-460-002-000 1.0000 170.18 170.18
014-460-003-000 1.0000 170.18 170.18
014-460-004-000 1.0000 170.18 170.18
014-460-005-000 1.0000 170.18 170.18
014-460-006-000 1.0000 170.18 170.18
014-460-007-000 1.0000 170.18 170.18
014-460-008-000 1.0000 170.18 170.18
014-460-009-000 1.0000 170.18 170.18
014-460-010-000 1.0000 170.18 170.18
014-460-011-000 1.0000 170.18 170.18
014-460-012-000 1.0000 170.18 170.18
014-460-013-000 1.0000 170.18 170.18
014-460-014-000 1.0000 170.18 170.18
014-460-015-000 1.0000 170.18 170.18
014-460-016-000 1.0000 170.18 170.18
014-460-017-000 1.0000 170.18 170.18
014-460-018-000 1.0000 170.18 170.18
014-460-019-000 1.0000 170.18 170.18
014-460-020-000 1.0000 170.18 170.18
014-460-021-000 1.0000 170.18 170.18
014-460-022-000 1.0000 170.18 170.18
014-460-023-000 1.0000 170.18 170.18
014-460-024-000 1.0000 170.18 170.18
014-460-025-000 1.0000 170.18 170.18
014-460-026-000 1.0000 170.18 170.18
014-460-027-000 1.0000 170.18 170.18
014-460-028-000 1.0000 170.18 170.18
014-460-029-000 1.0000 170.18 170.18
014-460-030-000 1.0000 170.18 170.18
014-460-031-000 1.0000 170.18 170.18
014-460-032-000 1.0000 170.18 170.18
014-460-033-000 1.0000 170.18 170.18
014-460-034-000 1.0000 170.18 170.18
014-460-035-000 1.0000 170.18 170.18
014-460-036-000 1.0000 170.18 170.18
014-460-037-000 1.0000 170.18 170.18
014-460-038-000 1.0000 170.18 170.18
014-460-039-000 1.0000 170.18 170.18
014-460-040-000 1.0000 170.18 170.18
014-460-048-000 0.5000 170.18 85.08
014-460-050-000 0.5000 170.18 85.08
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 10 of 57 04/16/2026 03:41:28PM

City of Dinuba
Morningside LLAD No. 98-02
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-470-001-000 1.0000 170.18 170.18
014-470-002-000 1.0000 170.18 170.18
014-470-003-000 1.0000 170.18 170.18
014-470-004-000 1.0000 170.18 170.18
014-470-005-000 1.0000 170.18 170.18
014-470-006-000 1.0000 170.18 170.18
014-470-007-000 1.0000 170.18 170.18
49 Accounts 48.0000 $8,168.62
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 11 of 57 04/16/2026 03:41:28PM

City of Dinuba
Morningside Phase 2 LLAD No. 99-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-470-009-000 1.0000 $272.49 $175.68
014-470-010-000 1.0000 272.49 175.68
014-470-011-000 1.0000 272.49 175.68
014-470-012-000 1.0000 272.49 175.68
014-470-013-000 1.0000 272.49 175.68
014-470-014-000 1.0000 272.49 175.68
014-470-015-000 1.0000 272.49 175.68
014-470-016-000 1.0000 272.49 175.68
014-470-017-000 1.0000 272.49 175.68
014-470-018-000 1.0000 272.49 175.68
014-470-019-000 1.0000 272.49 175.68
014-470-020-000 1.0000 272.49 175.68
014-470-021-000 1.0000 272.49 175.68
014-470-022-000 1.0000 272.49 175.68
014-470-023-000 1.0000 272.49 175.68
014-470-024-000 1.0000 272.49 175.68
014-470-025-000 1.0000 272.49 175.68
014-470-026-000 1.0000 272.49 175.68
014-470-027-000 1.0000 272.49 175.68
014-470-030-000 1.0000 272.49 175.68
014-470-031-000 1.0000 272.49 175.68
014-470-032-000 1.0000 272.49 175.68
014-470-033-000 1.0000 272.49 175.68
014-470-034-000 1.0000 272.49 175.68
014-470-035-000 1.0000 272.49 175.68
014-470-036-000 1.0000 272.49 175.68
014-470-037-000 1.0000 272.49 175.68
014-470-038-000 1.0000 272.49 175.68
014-470-039-000 1.0000 272.49 175.68
014-470-040-000 1.0000 272.49 175.68
014-470-041-000 1.0000 272.49 175.68
014-470-042-000 1.0000 272.49 175.68
014-470-043-000 1.0000 272.49 175.68
014-470-044-000 1.0000 272.49 175.68
014-470-045-000 1.0000 272.49 175.68
014-470-046-000 1.0000 272.49 175.68
014-470-047-000 1.0000 272.49 175.68
014-470-048-000 1.0000 272.49 175.68
014-470-049-000 1.0000 272.49 175.68
014-470-050-000 1.0000 272.49 175.68
014-470-051-000 1.0000 272.49 175.68
014-470-052-000 1.0000 272.49 175.68
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 12 of 57 04/16/2026 03:41:28PM

City of Dinuba
Morningside Phase 2 LLAD No. 99-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-470-053-000 1.0000 272.49 175.68
014-470-054-000 1.0000 272.49 175.68
014-470-055-000 1.0000 272.49 175.68
014-470-057-000 1.0000 272.49 175.68
014-470-058-000 1.0000 272.49 175.68
014-470-059-000 0.3218 272.49 56.52
014-470-060-000 0.3218 272.49 56.52
014-470-061-000 0.3218 272.49 56.52
014-470-062-000 0.3218 272.49 56.52
014-470-063-000 0.3218 272.49 56.52
014-470-064-000 0.3218 272.49 56.52
014-470-065-000 0.3218 272.49 56.52
014-470-066-000 0.3218 272.49 56.52
014-470-067-000 0.3218 272.49 56.52
014-470-068-000 0.3218 272.49 56.52
014-470-069-000 0.3218 272.49 56.52
014-470-070-000 0.3218 272.49 56.52
014-470-071-000 0.3218 272.49 56.52
014-470-072-000 0.3218 272.49 56.52
014-470-073-000 0.3218 272.49 56.52
014-470-074-000 0.3218 272.49 56.52
014-470-075-000 0.3218 272.49 56.52
014-470-076-000 0.3218 272.49 56.52
014-470-077-000 0.3218 272.49 56.52
014-470-078-000 0.3218 272.49 56.52
014-470-079-000 0.3218 272.49 56.52
014-470-080-000 0.3218 272.49 56.52
014-470-081-000 0.3218 272.49 56.52
014-470-082-000 0.3218 272.49 56.52
014-470-083-000 0.3218 272.49 56.52
014-470-084-000 0.3218 272.49 56.52
014-470-085-000 0.3218 272.49 56.52
014-470-086-000 0.3218 272.49 56.52
014-470-087-000 0.3218 272.49 56.52
014-470-088-000 0.3218 272.49 56.52
014-470-089-000 0.3218 272.49 56.52
014-470-090-000 0.3218 272.49 56.52
014-470-091-000 0.3218 272.49 56.52
014-470-092-000 0.3218 272.49 56.52
014-470-093-000 0.3218 272.49 56.52
014-470-094-000 0.3218 272.49 56.52
014-470-095-000 0.3218 272.49 56.52
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 13 of 57 04/16/2026 03:41:28PM

City of Dinuba
Morningside Phase 2 LLAD No. 99-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-470-096-000 0.3218 272.49 56.52
014-470-097-000 0.3218 272.49 56.52
014-470-098-000 0.3218 272.49 56.52
014-470-099-000 0.3218 272.49 56.52
014-470-101-000 0.3218 272.49 56.52
89 Accounts 60.5141 $10,630.80
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 14 of 57 04/16/2026 03:41:28PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-071-009-000 1.0300 $231.35 $238.26
014-072-013-000 1.0300 231.35 238.26
014-072-014-000 1.0300 231.35 238.26
014-072-015-000 1.0300 231.35 238.26
014-072-016-000 1.0300 231.35 238.26
014-072-017-000 1.0300 231.35 238.26
014-072-018-000 1.0300 231.35 238.26
014-072-019-000 1.0300 231.35 238.26
014-072-032-000 1.0300 231.35 238.26
014-072-033-000 1.0300 231.35 238.26
014-072-034-000 1.0300 231.35 238.26
014-072-035-000 1.0300 231.35 238.26
014-072-036-000 1.0300 231.35 238.26
014-072-039-000 1.0300 231.35 238.26
014-072-040-000 1.0300 231.35 238.26
014-072-041-000 1.0300 231.35 238.26
014-072-042-000 1.0300 231.35 238.26
014-072-043-000 1.0300 231.35 238.26
014-072-044-000 1.0300 231.35 238.26
014-072-045-000 1.0300 231.35 238.26
014-072-046-000 1.0300 231.35 238.26
014-072-047-000 1.0300 231.35 238.26
014-072-048-000 1.0300 231.35 238.26
014-072-049-000 1.0300 231.35 238.26
014-072-050-000 1.0300 231.35 238.26
014-072-051-000 1.0300 231.35 238.26
014-072-052-000 1.0300 231.35 238.26
014-073-001-000 1.0300 231.35 238.26
014-073-002-000 1.0300 231.35 238.26
014-073-003-000 1.0300 231.35 238.26
014-073-004-000 1.0300 231.35 238.26
014-073-005-000 1.0300 231.35 238.26
014-073-006-000 1.0300 231.35 238.26
014-073-007-000 1.0300 231.35 238.26
014-073-008-000 1.0300 231.35 238.26
014-073-009-000 1.0300 231.35 238.26
014-073-010-000 1.0300 231.35 238.26
014-073-011-000 1.0300 231.35 238.26
014-073-012-000 1.0300 231.35 238.26
014-073-013-000 1.0300 231.35 238.26
014-073-014-000 1.0300 231.35 238.26
014-073-015-000 1.0300 231.35 238.26
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 15 of 57 04/16/2026 03:41:28PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-073-016-000 1.0300 231.35 238.26
014-073-017-000 1.0300 231.35 238.26
014-073-018-000 1.0300 231.35 238.26
014-074-001-000 1.0300 231.35 238.26
014-074-002-000 1.0300 231.35 238.26
014-074-003-000 1.0300 231.35 238.26
014-074-004-000 1.0300 231.35 238.26
014-074-005-000 1.0300 231.35 238.26
014-074-006-000 1.0300 231.35 238.26
014-074-007-000 1.0300 231.35 238.26
014-080-086-000 4.3614 231.35 1,008.96
014-080-089-000 2.3417 231.35 541.72
014-080-090-000 2.4711 231.35 571.64
014-370-044-000 1.0116 231.35 234.02
014-370-045-000 1.0116 231.35 234.02
014-370-046-000 1.0116 231.35 234.02
014-370-047-000 1.0116 231.35 234.02
014-370-048-000 1.0116 231.35 234.02
014-370-049-000 1.0116 231.35 234.02
014-370-050-000 1.0116 231.35 234.02
014-370-051-000 1.0116 231.35 234.02
014-370-052-000 1.0116 231.35 234.02
014-370-053-000 1.0116 231.35 234.02
014-370-054-000 1.0116 231.35 234.02
014-370-055-000 1.0116 231.35 234.02
014-370-056-000 1.0116 231.35 234.02
014-370-057-000 1.0116 231.35 234.02
014-370-058-000 1.0116 231.35 234.02
014-370-059-000 1.0116 231.35 234.02
014-370-060-000 1.0116 231.35 234.02
014-370-061-000 1.0116 231.35 234.02
014-370-062-000 1.0116 231.35 234.02
014-370-063-000 1.0116 231.35 234.02
014-370-064-000 1.0116 231.35 234.02
014-370-065-000 1.0116 231.35 234.02
014-370-066-000 1.0116 231.35 234.02
014-370-067-000 1.0116 231.35 234.02
014-370-068-000 1.0116 231.35 234.02
014-370-069-000 1.0116 231.35 234.02
014-370-070-000 1.0116 231.35 234.02
014-370-071-000 1.0116 231.35 234.02
014-370-072-000 1.0116 231.35 234.02
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 16 of 57 04/16/2026 03:41:28PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-370-073-000 1.0116 231.35 234.02
014-370-074-000 1.0116 231.35 234.02
014-370-075-000 1.0116 231.35 234.02
014-370-076-000 1.0116 231.35 234.02
014-370-077-000 1.0116 231.35 234.02
014-370-078-000 1.0116 231.35 234.02
014-370-079-000 1.0116 231.35 234.02
014-370-080-000 1.0116 231.35 234.02
014-370-081-000 1.0116 231.35 234.02
014-370-082-000 1.0116 231.35 234.02
014-370-083-000 1.0116 231.35 234.02
014-370-084-000 1.0116 231.35 234.02
014-370-085-000 1.0116 231.35 234.02
014-410-001-000 1.0347 231.35 239.36
014-410-002-000 1.0347 231.35 239.36
014-410-003-000 1.0347 231.35 239.36
014-410-004-000 1.0347 231.35 239.36
014-410-005-000 1.0347 231.35 239.36
014-410-006-000 1.0347 231.35 239.36
014-410-007-000 1.0347 231.35 239.36
014-410-008-000 1.0347 231.35 239.36
014-410-011-000 1.0347 231.35 239.36
014-410-012-000 1.0347 231.35 239.36
014-410-013-000 1.0347 231.35 239.36
014-410-014-000 1.0347 231.35 239.36
014-410-015-000 1.0347 231.35 239.36
014-410-016-000 1.0347 231.35 239.36
014-410-017-000 1.0347 231.35 239.36
014-410-018-000 1.0347 231.35 239.36
014-410-019-000 1.0347 231.35 239.36
014-410-020-000 1.0347 231.35 239.36
014-410-021-000 1.0347 231.35 239.36
014-410-022-000 1.0347 231.35 239.36
014-410-023-000 1.0347 231.35 239.36
014-410-024-000 1.0347 231.35 239.36
014-410-025-000 1.0347 231.35 239.36
014-410-026-000 1.0347 231.35 239.36
014-410-027-000 1.0347 231.35 239.36
014-410-028-000 1.0347 231.35 239.36
014-410-029-000 1.0347 231.35 239.36
014-410-030-000 1.0347 231.35 239.36
014-410-031-000 1.0347 231.35 239.36
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 17 of 57 04/16/2026 03:41:28PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-410-032-000 1.0178 231.35 235.44
014-410-033-000 1.0178 231.35 235.44
014-410-034-000 1.0178 231.35 235.44
014-410-035-000 1.0178 231.35 235.44
014-410-036-000 1.0178 231.35 235.44
014-410-037-000 1.0178 231.35 235.44
014-410-038-000 1.0178 231.35 235.44
014-410-039-000 1.0178 231.35 235.44
014-410-040-000 1.0178 231.35 235.44
014-410-041-000 1.0178 231.35 235.44
014-410-042-000 1.0178 231.35 235.44
014-410-043-000 1.0178 231.35 235.44
014-410-044-000 1.0178 231.35 235.44
014-410-045-000 1.0178 231.35 235.44
014-410-046-000 1.0178 231.35 235.44
014-410-047-000 1.9480 231.35 450.64
014-420-002-000 1.0300 231.35 238.26
014-420-003-000 1.0300 231.35 238.26
014-420-004-000 1.0300 231.35 238.26
014-420-005-000 1.0300 231.35 238.26
014-420-006-000 1.0300 231.35 238.26
014-420-007-000 1.0300 231.35 238.26
014-420-008-000 1.0300 231.35 238.26
014-420-009-000 1.0300 231.35 238.26
014-420-010-000 1.0300 231.35 238.26
014-420-011-000 1.0300 231.35 238.26
014-420-012-000 1.0300 231.35 238.26
014-420-013-000 1.0300 231.35 238.26
014-420-014-000 1.0300 231.35 238.26
014-420-015-000 1.0300 231.35 238.26
014-420-016-000 1.0300 231.35 238.26
014-420-032-000 1.0300 231.35 238.26
014-420-034-000 1.0300 231.35 238.26
014-420-035-000 1.0300 231.35 238.26
014-420-036-000 1.0300 231.35 238.26
014-420-037-000 1.0300 231.35 238.26
014-420-038-000 1.0300 231.35 238.26
014-420-039-000 1.0300 231.35 238.26
014-420-041-000 1.0300 231.35 238.26
014-420-042-000 1.0300 231.35 238.26
014-420-043-000 1.0300 231.35 238.26
014-420-044-000 1.0300 231.35 238.26
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 18 of 57 04/16/2026 03:41:28PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-420-045-000 1.0300 231.35 238.26
014-420-046-000 1.0300 231.35 238.26
014-420-047-000 1.0300 231.35 238.26
014-420-048-000 1.0300 231.35 238.26
014-420-049-000 1.0300 231.35 238.26
014-420-050-000 1.0300 231.35 238.26
014-420-051-000 1.0300 231.35 238.26
014-420-052-000 1.0300 231.35 238.26
014-420-053-000 1.0300 231.35 238.26
014-420-054-000 1.0300 231.35 238.26
014-420-055-000 1.0300 231.35 238.26
014-420-056-000 1.0300 231.35 238.26
014-420-057-000 1.0300 231.35 238.26
014-420-058-000 1.0300 231.35 238.26
014-420-059-000 1.0300 231.35 238.26
014-420-060-000 1.0300 231.35 238.26
014-420-061-000 1.0300 231.35 238.26
014-420-062-000 1.0300 231.35 238.26
014-420-063-000 1.0300 231.35 238.26
014-420-064-000 1.0000 231.35 231.34
014-420-065-000 1.0000 231.35 231.34
014-420-066-000 1.0000 231.35 231.34
014-420-067-000 1.0000 231.35 231.34
014-420-068-000 1.0000 231.35 231.34
014-420-069-000 1.0000 231.35 231.34
014-420-070-000 1.0000 231.35 231.34
014-420-071-000 1.0000 231.35 231.34
014-420-072-000 1.0000 231.35 231.34
014-420-073-000 1.0000 231.35 231.34
014-420-074-000 1.0000 231.35 231.34
014-420-075-000 1.0000 231.35 231.34
014-420-076-000 1.0000 231.35 231.34
014-420-077-000 1.0000 231.35 231.34
014-420-078-000 1.0000 231.35 231.34
014-420-079-000 1.0000 231.35 231.34
014-420-080-000 1.0000 231.35 231.34
014-420-081-000 1.0000 231.35 231.34
014-420-082-000 1.0000 231.35 231.34
014-420-083-000 1.0000 231.35 231.34
014-420-084-000 1.0000 231.35 231.34
014-420-085-000 1.0000 231.35 231.34
014-430-001-000 1.0300 231.35 238.26
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 19 of 57 04/16/2026 03:41:28PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-430-002-000 1.0300 231.35 238.26
014-430-003-000 1.0300 231.35 238.26
014-430-004-000 1.0300 231.35 238.26
014-430-005-000 1.0300 231.35 238.26
014-430-006-000 1.0300 231.35 238.26
014-430-007-000 1.0300 231.35 238.26
014-430-008-000 1.0300 231.35 238.26
014-430-009-000 1.0300 231.35 238.26
014-430-010-000 1.0300 231.35 238.26
014-430-011-000 1.0300 231.35 238.26
014-430-012-000 1.0300 231.35 238.26
014-430-013-000 1.0300 231.35 238.26
014-430-014-000 1.0300 231.35 238.26
014-430-015-000 1.0300 231.35 238.26
014-430-016-000 1.0300 231.35 238.26
014-430-017-000 1.0300 231.35 238.26
014-430-018-000 1.0300 231.35 238.26
014-430-019-000 1.0300 231.35 238.26
014-430-020-000 1.0300 231.35 238.26
014-430-021-000 1.0300 231.35 238.26
014-430-022-000 1.0300 231.35 238.26
014-430-023-000 1.0300 231.35 238.26
014-430-024-000 1.0300 231.35 238.26
014-430-025-000 1.0300 231.35 238.26
014-430-026-000 1.0300 231.35 238.26
014-430-027-000 1.0300 231.35 238.26
014-430-028-000 1.0300 231.35 238.26
014-430-029-000 1.0300 231.35 238.26
014-430-030-000 1.0300 231.35 238.26
014-430-031-000 1.0300 231.35 238.26
014-430-032-000 1.0300 231.35 238.26
014-430-033-000 1.0300 231.35 238.26
014-430-034-000 1.0300 231.35 238.26
014-430-036-000 1.0300 231.35 238.26
014-430-037-000 1.0300 231.35 238.26
014-430-038-000 1.0300 231.35 238.26
014-430-039-000 1.0300 231.35 238.26
014-430-040-000 1.0300 231.35 238.26
014-430-041-000 1.0300 231.35 238.26
014-430-042-000 1.0300 231.35 238.26
014-430-043-000 1.0300 231.35 238.26
014-430-044-000 1.0300 231.35 238.26
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 20 of 57 04/16/2026 03:41:28PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-430-045-000 1.0300 231.35 238.26
014-430-046-000 1.0300 231.35 238.26
014-430-047-000 1.0300 231.35 238.26
014-430-048-000 1.0300 231.35 238.26
014-430-049-000 1.0300 231.35 238.26
014-430-051-000 1.0093 231.35 233.48
014-430-052-000 1.0093 231.35 233.48
014-430-053-000 1.0093 231.35 233.48
014-430-054-000 1.0093 231.35 233.48
014-430-055-000 1.0093 231.35 233.48
014-430-056-000 1.0093 231.35 233.48
014-430-057-000 1.0093 231.35 233.48
014-430-058-000 1.0093 231.35 233.48
014-430-059-000 1.0093 231.35 233.48
014-430-060-000 1.0093 231.35 233.48
014-430-061-000 1.0093 231.35 233.48
014-430-062-000 1.0093 231.35 233.48
014-430-063-000 1.0093 231.35 233.48
014-430-064-000 1.0093 231.35 233.48
014-430-066-000 1.0093 231.35 233.48
014-430-067-000 1.0093 231.35 233.48
014-430-068-000 1.0093 231.35 233.48
014-430-069-000 1.0093 231.35 233.48
014-430-070-000 1.0093 231.35 233.48
014-430-071-000 1.0093 231.35 233.48
014-430-072-000 1.0093 231.35 233.48
014-430-073-000 1.0093 231.35 233.48
014-430-074-000 1.0093 231.35 233.48
014-430-075-000 1.0093 231.35 233.48
014-440-003-000 1.0093 231.35 233.48
014-440-004-000 1.0093 231.35 233.48
014-440-005-000 1.0093 231.35 233.48
014-440-006-000 1.0093 231.35 233.48
014-440-007-000 1.0093 231.35 233.48
014-440-008-000 1.0093 231.35 233.48
014-440-009-000 1.0093 231.35 233.48
014-440-010-000 1.0093 231.35 233.48
014-440-011-000 1.0093 231.35 233.48
014-440-012-000 1.0093 231.35 233.48
014-440-013-000 1.0093 231.35 233.48
014-440-014-000 1.0093 231.35 233.48
014-440-015-000 1.0093 231.35 233.48
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 21 of 57 04/16/2026 03:41:28PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-440-016-000 1.0093 231.35 233.48
014-440-017-000 1.0093 231.35 233.48
014-440-018-000 1.0093 231.35 233.48
014-440-019-000 1.0093 231.35 233.48
014-440-020-000 1.0093 231.35 233.48
014-440-021-000 1.0093 231.35 233.48
014-440-022-000 1.0093 231.35 233.48
014-440-023-000 1.0093 231.35 233.48
014-440-024-000 1.0093 231.35 233.48
014-440-025-000 1.0093 231.35 233.48
014-440-026-000 1.0093 231.35 233.48
014-440-027-000 1.0093 231.35 233.48
014-440-028-000 1.0093 231.35 233.48
014-440-029-000 1.0093 231.35 233.48
014-440-030-000 1.0093 231.35 233.48
014-440-031-000 1.0093 231.35 233.48
014-440-032-000 1.0093 231.35 233.48
014-440-033-000 1.0093 231.35 233.48
014-440-034-000 1.0093 231.35 233.48
014-440-035-000 1.0093 231.35 233.48
014-440-036-000 1.0093 231.35 233.48
014-440-037-000 1.0093 231.35 233.48
014-490-001-000 1.8696 231.35 432.52
014-490-002-000 1.8696 231.35 432.52
014-490-003-000 1.8696 231.35 432.52
014-490-004-000 1.8696 231.35 432.52
014-490-005-000 1.8696 231.35 432.52
014-490-006-000 1.8696 231.35 432.52
014-490-007-000 1.8696 231.35 432.52
014-490-008-000 1.8696 231.35 432.52
014-490-009-000 1.8696 231.35 432.52
014-490-010-000 1.8696 231.35 432.52
014-490-011-000 1.8696 231.35 432.52
014-490-012-000 1.8696 231.35 432.52
014-490-013-000 1.8696 231.35 432.52
014-490-014-000 1.8696 231.35 432.52
014-490-015-000 1.8696 231.35 432.52
014-490-016-000 1.8696 231.35 432.52
014-490-017-000 1.8696 231.35 432.52
014-490-018-000 1.8696 231.35 432.52
014-490-019-000 1.8696 231.35 432.52
014-490-020-000 1.8696 231.35 432.52
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 22 of 57 04/16/2026 03:41:29PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-490-021-000 1.8696 231.35 432.52
014-490-022-000 1.8696 231.35 432.52
014-490-023-000 1.8696 231.35 432.52
014-490-024-000 1.8696 231.35 432.52
014-490-025-000 1.8696 231.35 432.52
014-490-026-000 1.8696 231.35 432.52
014-490-027-000 1.8696 231.35 432.52
014-490-028-000 1.8696 231.35 432.52
014-490-029-000 1.8696 231.35 432.52
014-490-030-000 1.8696 231.35 432.52
014-490-031-000 1.8696 231.35 432.52
014-490-032-000 1.8696 231.35 432.52
014-490-033-000 1.8696 231.35 432.52
014-490-034-000 1.8696 231.35 432.52
014-490-035-000 1.8696 231.35 432.52
014-490-036-000 1.8696 231.35 432.52
014-490-037-000 1.8696 231.35 432.52
014-490-038-000 1.8696 231.35 432.52
014-490-039-000 1.8696 231.35 432.52
014-490-040-000 1.8696 231.35 432.52
014-490-041-000 1.8696 231.35 432.52
014-490-042-000 1.8696 231.35 432.52
014-490-043-000 1.8696 231.35 432.52
014-490-044-000 1.8696 231.35 432.52
014-490-045-000 1.8696 231.35 432.52
014-490-046-000 1.8696 231.35 432.52
014-490-047-000 1.0300 231.35 238.26
014-490-048-000 1.0235 231.35 236.76
014-490-049-000 1.4476 231.35 334.88
365 Accounts 419.2818 $96,993.16
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 23 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside Village Nos. 2 and 3 LLAD
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-130-012-000 1.0000 $403.16 $403.16
018-130-013-000 1.0000 403.16 403.16
018-130-014-000 1.0000 403.16 403.16
018-130-015-000 1.0000 403.16 403.16
018-130-016-000 1.0000 403.16 403.16
018-130-017-000 1.0000 403.16 403.16
018-130-018-000 1.0000 403.16 403.16
018-130-019-000 1.0000 403.16 403.16
018-130-020-000 1.0000 403.16 403.16
018-130-021-000 1.0000 403.16 403.16
018-130-022-000 1.0000 403.16 403.16
018-130-023-000 1.0000 403.16 403.16
018-130-024-000 1.0000 403.16 403.16
018-130-025-000 1.0000 403.16 403.16
018-130-026-000 1.0000 403.16 403.16
018-130-027-000 1.0000 403.16 403.16
018-130-028-000 1.0000 403.16 403.16
018-130-029-000 1.0000 403.16 403.16
018-130-030-000 1.0000 403.16 403.16
018-130-031-000 1.0000 403.16 403.16
018-130-032-000 1.0000 403.16 403.16
018-130-033-000 1.0000 403.16 403.16
018-130-034-000 1.0000 403.16 403.16
018-130-035-000 1.0000 403.16 403.16
018-130-036-000 1.0000 403.16 403.16
018-130-037-000 1.0000 403.16 403.16
018-130-038-000 1.0000 403.16 403.16
018-130-039-000 1.0000 403.16 403.16
018-130-040-000 1.0000 403.16 403.16
018-130-041-000 1.0000 403.16 403.16
018-130-042-000 1.0000 403.16 403.16
018-130-043-000 1.0000 403.16 403.16
018-130-045-000 1.0000 403.16 403.16
018-130-046-000 1.0000 403.16 403.16
018-130-047-000 1.0000 403.16 403.16
018-130-048-000 1.0000 403.16 403.16
018-130-049-000 1.0000 403.16 403.16
018-130-050-000 1.0000 403.16 403.16
018-130-051-000 1.0000 403.16 403.16
018-130-052-000 1.0000 403.16 403.16
018-130-053-000 1.0000 403.16 403.16
018-130-054-000 1.0000 403.16 403.16
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 24 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside Village Nos. 2 and 3 LLAD
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-130-055-000 1.0000 403.16 403.16
018-130-056-000 1.0000 403.16 403.16
018-130-057-000 1.0000 403.16 403.16
018-130-058-000 1.0000 403.16 403.16
018-130-059-000 1.0000 403.16 403.16
018-130-060-000 1.0000 403.16 403.16
018-130-061-000 1.0000 403.16 403.16
018-130-062-000 1.0000 403.16 403.16
018-130-063-000 1.0000 403.16 403.16
018-130-064-000 1.0000 403.16 403.16
018-130-065-000 1.0000 403.16 403.16
018-130-066-000 1.0000 403.16 403.16
018-130-067-000 1.0000 403.16 403.16
018-130-068-000 1.0000 403.16 403.16
018-130-069-000 1.0000 403.16 403.16
018-130-070-000 1.0000 403.16 403.16
018-130-071-000 1.0000 403.16 403.16
018-130-072-000 1.0000 403.16 403.16
018-130-073-000 1.0000 403.16 403.16
018-130-074-000 1.0000 403.16 403.16
018-130-075-000 1.0000 403.16 403.16
018-130-076-000 1.0000 403.16 403.16
018-130-077-000 1.0000 403.16 403.16
018-130-078-000 1.0000 403.16 403.16
018-130-079-000 1.0000 403.16 403.16
018-130-080-000 1.0000 403.16 403.16
018-130-081-000 1.0000 403.16 403.16
018-130-082-000 1.0000 403.16 403.16
018-130-083-000 1.0000 403.16 403.16
018-130-084-000 1.0000 403.16 403.16
018-130-085-000 1.0000 403.16 403.16
018-130-086-000 1.0000 403.16 403.16
018-130-087-000 1.0000 403.16 403.16
018-130-088-000 1.0000 403.16 403.16
018-130-089-000 1.0000 403.16 403.16
018-130-090-000 1.0000 403.16 403.16
018-130-091-000 1.0000 403.16 403.16
018-130-092-000 1.0000 403.16 403.16
018-130-093-000 1.0000 403.16 403.16
018-130-094-000 1.0000 403.16 403.16
018-130-095-000 1.0000 403.16 403.16
018-130-096-000 1.0000 403.16 403.16
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 25 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside Village Nos. 2 and 3 LLAD
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-200-077-000 1.0000 403.16 403.16
018-200-078-000 1.0000 403.16 403.16
018-200-079-000 1.0000 403.16 403.16
018-200-080-000 1.0000 403.16 403.16
018-200-081-000 1.0000 403.16 403.16
018-200-082-000 1.0000 403.16 403.16
018-200-083-000 1.0000 403.16 403.16
018-210-069-000 1.0000 403.16 403.16
018-210-070-000 1.0000 403.16 403.16
018-210-071-000 1.0000 403.16 403.16
018-210-072-000 1.0000 403.16 403.16
018-210-073-000 1.0000 403.16 403.16
018-210-074-000 1.0000 403.16 403.16
018-210-075-000 1.0000 403.16 403.16
018-210-076-000 1.0000 403.16 403.16
018-250-001-000 1.0000 403.16 403.16
018-250-002-000 1.0000 403.16 403.16
018-250-003-000 1.0000 403.16 403.16
018-250-004-000 1.0000 403.16 403.16
018-250-005-000 1.0000 403.16 403.16
018-250-006-000 1.0000 403.16 403.16
018-250-007-000 1.0000 403.16 403.16
018-250-008-000 1.0000 403.16 403.16
018-250-009-000 1.0000 403.16 403.16
018-250-010-000 1.0000 403.16 403.16
018-250-011-000 1.0000 403.16 403.16
018-250-012-000 1.0000 403.16 403.16
018-250-013-000 1.0000 403.16 403.16
018-250-014-000 1.0000 403.16 403.16
018-250-015-000 1.0000 403.16 403.16
018-250-016-000 1.0000 403.16 403.16
018-250-017-000 1.0000 403.16 403.16
018-250-018-000 1.0000 403.16 403.16
018-250-019-000 1.0000 403.16 403.16
018-250-020-000 1.0000 403.16 403.16
018-250-021-000 1.0000 403.16 403.16
018-250-022-000 1.0000 403.16 403.16
018-250-023-000 1.0000 403.16 403.16
122 Accounts 122.0000 $49,185.52
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 26 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-200-001-000 1.0000 $566.24 $205.82
018-200-002-000 1.0000 566.24 205.82
018-200-003-000 1.0000 566.24 205.82
018-200-004-000 1.0000 566.24 205.82
018-200-005-000 1.0000 566.24 205.82
018-200-006-000 1.0000 566.24 205.82
018-200-007-000 1.0000 566.24 205.82
018-200-008-000 1.0000 566.24 205.82
018-200-009-000 1.0000 566.24 205.82
018-200-010-000 1.0000 566.24 205.82
018-200-011-000 1.0000 566.24 205.82
018-200-012-000 1.0000 566.24 205.82
018-200-013-000 1.0000 566.24 205.82
018-200-014-000 1.0000 566.24 205.82
018-200-015-000 1.0000 566.24 205.82
018-200-016-000 1.0000 566.24 205.82
018-200-017-000 1.0000 566.24 205.82
018-200-018-000 1.0000 566.24 205.82
018-200-019-000 1.0000 566.24 205.82
018-200-020-000 1.0000 566.24 205.82
018-200-021-000 1.0000 566.24 205.82
018-200-022-000 1.0000 566.24 205.82
018-200-023-000 1.0000 566.24 205.82
018-200-024-000 1.0000 566.24 205.82
018-200-025-000 1.0000 566.24 205.82
018-200-026-000 1.0000 566.24 205.82
018-200-027-000 1.0000 566.24 205.82
018-200-028-000 1.0000 566.24 205.82
018-200-029-000 1.0000 566.24 205.82
018-200-030-000 1.0000 566.24 205.82
018-200-031-000 1.0000 566.24 205.82
018-200-032-000 1.0000 566.24 205.82
018-200-033-000 1.0000 566.24 205.82
018-200-034-000 1.0000 566.24 205.82
018-200-035-000 1.0000 566.24 205.82
018-200-036-000 1.0000 566.24 205.82
018-200-037-000 1.0000 566.24 205.82
018-200-038-000 1.0000 566.24 205.82
018-200-039-000 1.0000 566.24 205.82
018-200-040-000 1.0000 566.24 205.82
018-200-041-000 1.0000 566.24 205.82
018-200-042-000 1.0000 566.24 205.82
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 27 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-200-043-000 1.0000 566.24 205.82
018-200-044-000 1.0000 566.24 205.82
018-200-045-000 1.0000 566.24 205.82
018-200-046-000 1.0000 566.24 205.82
018-200-047-000 1.0000 566.24 205.82
018-200-048-000 1.0000 566.24 205.82
018-200-049-000 1.0000 566.24 205.82
018-200-050-000 1.0000 566.24 205.82
018-200-051-000 1.0000 566.24 205.82
018-200-052-000 1.0000 566.24 205.82
018-200-053-000 1.0000 566.24 205.82
018-200-054-000 1.0000 566.24 205.82
018-200-055-000 1.0000 566.24 205.82
018-200-056-000 1.0000 566.24 205.82
018-200-057-000 1.0000 566.24 205.82
018-200-058-000 1.0000 566.24 205.82
018-200-059-000 1.0000 566.24 205.82
018-200-060-000 1.0000 566.24 205.82
018-200-061-000 1.0000 566.24 205.82
018-200-062-000 1.0000 566.24 205.82
018-200-063-000 1.0000 566.24 205.82
018-200-064-000 1.0000 566.24 205.82
018-200-065-000 1.0000 566.24 205.82
018-200-066-000 1.0000 566.24 205.82
018-200-067-000 1.0000 566.24 205.82
018-200-068-000 1.0000 566.24 205.82
018-200-069-000 1.0000 566.24 205.82
018-200-070-000 1.0000 566.24 205.82
018-200-071-000 1.0000 566.24 205.82
018-200-072-000 1.0000 566.24 205.82
018-200-073-000 1.0000 566.24 205.82
018-200-074-000 1.0000 566.24 205.82
018-200-075-000 1.0000 566.24 205.82
018-200-076-000 1.0000 566.24 205.82
018-210-001-000 1.0000 566.24 205.82
018-210-002-000 1.0000 566.24 205.82
018-210-007-000 1.0000 566.24 205.82
018-210-008-000 1.0000 566.24 205.82
018-210-009-000 1.0000 566.24 205.82
018-210-010-000 1.0000 566.24 205.82
018-210-011-000 1.0000 566.24 205.82
018-210-012-000 1.0000 566.24 205.82
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 28 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-210-013-000 1.0000 566.24 205.82
018-210-014-000 1.0000 566.24 205.82
018-210-020-000 1.0000 566.24 205.82
018-210-024-000 1.0000 566.24 205.82
018-210-025-000 1.0000 566.24 205.82
018-210-026-000 1.0000 566.24 205.82
018-210-027-000 1.0000 566.24 205.82
018-210-028-000 1.0000 566.24 205.82
018-210-029-000 1.0000 566.24 205.82
018-210-030-000 1.0000 566.24 205.82
018-210-031-000 1.0000 566.24 205.82
018-210-032-000 1.0000 566.24 205.82
018-210-033-000 1.0000 566.24 205.82
018-210-034-000 1.0000 566.24 205.82
018-210-035-000 1.0000 566.24 205.82
018-210-036-000 1.0000 566.24 205.82
018-210-037-000 1.0000 566.24 205.82
018-210-038-000 1.0000 566.24 205.82
018-210-039-000 1.0000 566.24 205.82
018-210-040-000 1.0000 566.24 205.82
018-210-041-000 1.0000 566.24 205.82
018-210-042-000 1.0000 566.24 205.82
018-210-043-000 1.0000 566.24 205.82
018-210-044-000 1.0000 566.24 205.82
018-210-045-000 1.0000 566.24 205.82
018-210-046-000 1.0000 566.24 205.82
018-210-047-000 1.0000 566.24 205.82
018-210-048-000 1.0000 566.24 205.82
018-210-049-000 1.0000 566.24 205.82
018-210-050-000 1.0000 566.24 205.82
018-210-051-000 1.0000 566.24 205.82
018-210-052-000 1.0000 566.24 205.82
018-210-053-000 1.0000 566.24 205.82
018-210-058-000 1.0000 566.24 205.82
018-210-061-000 1.0000 566.24 205.82
018-210-062-000 1.0000 566.24 205.82
018-210-063-000 1.0000 566.24 205.82
018-210-064-000 1.0000 566.24 205.82
018-210-065-000 1.0000 566.24 205.82
018-210-066-000 1.0000 566.24 205.82
018-210-067-000 1.0000 566.24 205.82
018-210-068-000 1.0000 566.24 205.82
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 29 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-220-001-000 1.0000 566.24 205.82
018-220-002-000 1.0000 566.24 205.82
018-220-003-000 1.0000 566.24 205.82
018-220-004-000 1.0000 566.24 205.82
018-220-005-000 1.0000 566.24 205.82
018-220-006-000 1.0000 566.24 205.82
018-220-007-000 1.0000 566.24 205.82
018-220-008-000 1.0000 566.24 205.82
018-220-009-000 1.0000 566.24 205.82
018-220-010-000 1.0000 566.24 205.82
018-220-011-000 1.0000 566.24 205.82
018-220-012-000 1.0000 566.24 205.82
018-220-013-000 1.0000 566.24 205.82
018-220-014-000 1.0000 566.24 205.82
018-220-015-000 1.0000 566.24 205.82
018-220-016-000 1.0000 566.24 205.82
018-220-017-000 1.0000 566.24 205.82
018-220-018-000 1.0000 566.24 205.82
018-220-019-000 1.0000 566.24 205.82
018-220-020-000 1.0000 566.24 205.82
018-220-021-000 1.0000 566.24 205.82
018-220-022-000 1.0000 566.24 205.82
018-220-023-000 1.0000 566.24 205.82
018-220-024-000 1.0000 566.24 205.82
018-220-025-000 1.0000 566.24 205.82
018-220-026-000 1.0000 566.24 205.82
018-220-027-000 1.0000 566.24 205.82
018-220-028-000 1.0000 566.24 205.82
018-220-029-000 1.0000 566.24 205.82
018-220-030-000 1.0000 566.24 205.82
018-220-031-000 1.0000 566.24 205.82
018-220-032-000 1.0000 566.24 205.82
018-220-033-000 1.0000 566.24 205.82
018-220-034-000 1.0000 566.24 205.82
018-220-035-000 1.0000 566.24 205.82
018-220-036-000 1.0000 566.24 205.82
018-220-037-000 1.0000 566.24 205.82
018-220-038-000 1.0000 566.24 205.82
018-220-039-000 1.0000 566.24 205.82
018-220-040-000 1.0000 566.24 205.82
018-220-041-000 1.0000 566.24 205.82
018-220-042-000 1.0000 566.24 205.82
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 30 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-220-043-000 1.0000 566.24 205.82
018-220-044-000 1.0000 566.24 205.82
018-220-045-000 1.0000 566.24 205.82
018-220-046-000 1.0000 566.24 205.82
018-220-047-000 1.0000 566.24 205.82
018-220-048-000 1.0000 566.24 205.82
018-220-049-000 1.0000 566.24 205.82
018-220-050-000 1.0000 566.24 205.82
018-220-051-000 1.0000 566.24 205.82
018-220-052-000 1.0000 566.24 205.82
018-220-053-000 1.0000 566.24 205.82
018-220-055-000 1.0000 566.24 205.82
018-220-056-000 1.0000 566.24 205.82
018-220-057-000 1.0000 566.24 205.82
018-220-058-000 1.0000 566.24 205.82
018-220-059-000 1.0000 566.24 205.82
018-220-060-000 1.0000 566.24 205.82
018-220-061-000 1.0000 566.24 205.82
018-220-062-000 1.0000 566.24 205.82
018-220-063-000 1.0000 566.24 205.82
018-220-064-000 1.0000 566.24 205.82
018-220-065-000 1.0000 566.24 205.82
018-220-066-000 1.0000 566.24 205.82
018-220-067-000 1.0000 566.24 205.82
018-220-068-000 1.0000 566.24 205.82
018-220-069-000 1.0000 566.24 205.82
018-220-070-000 1.0000 566.24 205.82
018-220-071-000 1.0000 566.24 205.82
018-220-072-000 1.0000 566.24 205.82
018-220-073-000 1.0000 566.24 205.82
018-220-074-000 1.0000 566.24 205.82
018-220-075-000 1.0000 566.24 205.82
018-220-076-000 1.0000 566.24 205.82
018-220-077-000 1.0000 566.24 205.82
018-220-078-000 1.0000 566.24 205.82
018-220-079-000 1.0000 566.24 205.82
018-220-080-000 1.0000 566.24 205.82
018-220-081-000 1.0000 566.24 205.82
018-220-082-000 1.0000 566.24 205.82
018-220-083-000 1.0000 566.24 205.82
018-220-084-000 1.0000 566.24 205.82
018-220-085-000 1.0000 566.24 205.82
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 31 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-220-086-000 1.0000 566.24 205.82
018-220-087-000 1.0000 566.24 205.82
018-220-088-000 1.0000 566.24 205.82
018-230-001-000 1.0000 566.24 205.82
018-230-002-000 1.0000 566.24 205.82
018-230-003-000 1.0000 566.24 205.82
018-230-004-000 1.0000 566.24 205.82
018-230-005-000 1.0000 566.24 205.82
018-230-006-000 1.0000 566.24 205.82
018-230-007-000 1.0000 566.24 205.82
018-230-008-000 1.0000 566.24 205.82
018-230-009-000 1.0000 566.24 205.82
018-230-010-000 1.0000 566.24 205.82
018-230-011-000 1.0000 566.24 205.82
018-230-012-000 1.0000 566.24 205.82
018-230-013-000 1.0000 566.24 205.82
018-230-014-000 1.0000 566.24 205.82
018-230-015-000 1.0000 566.24 205.82
018-230-016-000 1.0000 566.24 205.82
018-230-017-000 1.0000 566.24 205.82
018-230-018-000 1.0000 566.24 205.82
018-230-019-000 1.0000 566.24 205.82
018-230-020-000 1.0000 566.24 205.82
018-230-021-000 1.0000 566.24 205.82
018-230-022-000 1.0000 566.24 205.82
018-230-023-000 1.0000 566.24 205.82
018-230-024-000 1.0000 566.24 205.82
018-230-025-000 1.0000 566.24 205.82
018-230-026-000 1.0000 566.24 205.82
018-230-027-000 1.0000 566.24 205.82
018-230-028-000 1.0000 566.24 205.82
018-230-029-000 1.0000 566.24 205.82
018-230-030-000 1.0000 566.24 205.82
018-230-031-000 1.0000 566.24 205.82
018-230-032-000 1.0000 566.24 205.82
018-230-033-000 1.0000 566.24 205.82
018-230-034-000 1.0000 566.24 205.82
018-230-035-000 1.0000 566.24 205.82
018-230-036-000 1.0000 566.24 205.82
018-230-037-000 1.0000 566.24 205.82
018-230-038-000 1.0000 566.24 205.82
018-230-039-000 1.0000 566.24 205.82
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 32 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-230-040-000 1.0000 566.24 205.82
018-230-041-000 1.0000 566.24 205.82
018-230-042-000 1.0000 566.24 205.82
018-230-043-000 1.0000 566.24 205.82
018-230-044-000 1.0000 566.24 205.82
018-230-045-000 1.0000 566.24 205.82
018-230-046-000 1.0000 566.24 205.82
018-230-047-000 1.0000 566.24 205.82
018-230-048-000 1.0000 566.24 205.82
018-230-049-000 1.0000 566.24 205.82
018-230-050-000 1.0000 566.24 205.82
018-230-051-000 1.0000 566.24 205.82
018-230-052-000 1.0000 566.24 205.82
018-230-053-000 1.0000 566.24 205.82
018-230-054-000 1.0000 566.24 205.82
018-230-055-000 1.0000 566.24 205.82
018-230-056-000 1.0000 566.24 205.82
018-230-057-000 1.0000 566.24 205.82
018-230-058-000 1.0000 566.24 205.82
018-230-059-000 1.0000 566.24 205.82
018-230-060-000 1.0000 566.24 205.82
018-230-061-000 1.0000 566.24 205.82
018-230-062-000 1.0000 566.24 205.82
018-230-063-000 1.0000 566.24 205.82
018-230-064-000 1.0000 566.24 205.82
018-230-065-000 1.0000 566.24 205.82
018-230-066-000 1.0000 566.24 205.82
018-240-001-000 1.0000 566.24 205.82
018-240-002-000 1.0000 566.24 205.82
018-240-003-000 1.0000 566.24 205.82
018-240-004-000 1.0000 566.24 205.82
018-240-005-000 1.0000 566.24 205.82
018-240-006-000 1.0000 566.24 205.82
018-240-007-000 1.0000 566.24 205.82
018-240-008-000 1.0000 566.24 205.82
018-240-009-000 1.0000 566.24 205.82
018-240-010-000 1.0000 566.24 205.82
018-240-011-000 1.0000 566.24 205.82
018-240-012-000 1.0000 566.24 205.82
018-240-013-000 1.0000 566.24 205.82
018-240-014-000 1.0000 566.24 205.82
018-240-015-000 1.0000 566.24 205.82
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 33 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-240-016-000 1.0000 566.24 205.82
018-240-017-000 1.0000 566.24 205.82
018-240-018-000 1.0000 566.24 205.82
018-240-019-000 1.0000 566.24 205.82
018-240-020-000 1.0000 566.24 205.82
018-240-021-000 1.0000 566.24 205.82
018-240-022-000 1.0000 566.24 205.82
018-240-023-000 1.0000 566.24 205.82
018-240-024-000 1.0000 566.24 205.82
018-240-025-000 1.0000 566.24 205.82
018-240-026-000 1.0000 566.24 205.82
018-240-027-000 1.0000 566.24 205.82
018-240-028-000 1.0000 566.24 205.82
018-240-029-000 1.0000 566.24 205.82
018-240-030-000 1.0000 566.24 205.82
018-240-031-000 1.0000 566.24 205.82
018-240-032-000 1.0000 566.24 205.82
018-240-033-000 1.0000 566.24 205.82
018-240-034-000 1.0000 566.24 205.82
018-240-035-000 1.0000 566.24 205.82
018-240-036-000 1.0000 566.24 205.82
018-240-037-000 1.0000 566.24 205.82
018-240-038-000 1.0000 566.24 205.82
018-240-039-000 1.0000 566.24 205.82
018-240-040-000 1.0000 566.24 205.82
018-240-041-000 1.0000 566.24 205.82
018-240-042-000 1.0000 566.24 205.82
018-240-043-000 1.0000 566.24 205.82
018-240-044-000 1.0000 566.24 205.82
018-240-045-000 1.0000 566.24 205.82
018-240-046-000 1.0000 566.24 205.82
018-240-047-000 1.0000 566.24 205.82
018-240-048-000 1.0000 566.24 205.82
018-240-049-000 1.0000 566.24 205.82
018-240-050-000 1.0000 566.24 205.82
018-240-051-000 1.0000 566.24 205.82
018-240-052-000 1.0000 566.24 205.82
018-240-053-000 1.0000 566.24 205.82
018-240-054-000 1.0000 566.24 205.82
018-240-055-000 1.0000 566.24 205.82
018-240-056-000 1.0000 566.24 205.82
018-240-057-000 1.0000 566.24 205.82
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 34 of 57 04/16/2026 03:41:29PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
018-240-058-000 1.0000 566.24 205.82
018-240-059-000 1.0000 566.24 205.82
018-240-060-000 1.0000 566.24 205.82
018-240-061-000 1.0000 566.24 205.82
018-240-062-000 1.0000 566.24 205.82
018-240-063-000 1.0000 566.24 205.82
018-240-064-000 1.0000 566.24 205.82
018-240-065-000 1.0000 566.24 205.82
018-240-066-000 1.0000 566.24 205.82
018-240-067-000 1.0000 566.24 205.82
018-240-068-000 1.0000 566.24 205.82
018-240-069-000 1.0000 566.24 205.82
018-240-070-000 1.0000 566.24 205.82
018-240-071-000 1.0000 566.24 205.82
018-240-072-000 1.0000 566.24 205.82
018-240-073-000 1.0000 566.24 205.82
018-240-074-000 1.0000 566.24 205.82
018-240-075-000 1.0000 566.24 205.82
018-240-076-000 1.0000 566.24 205.82
018-240-077-000 1.0000 566.24 205.82
356 Accounts 356.0000 $73,271.92
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 35 of 57 04/16/2026 03:41:29PM

City of Dinuba
Peachwood Village Subdivision AD No. 90-02
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-390-001-000 1.0000 $336.46 $336.46
014-390-002-000 1.0000 336.46 336.46
014-390-003-000 1.0000 336.46 336.46
014-390-004-000 1.0000 336.46 336.46
014-390-005-000 1.0000 336.46 336.46
014-390-006-000 1.0000 336.46 336.46
014-390-007-000 1.0000 336.46 336.46
014-390-008-000 1.0000 336.46 336.46
014-390-009-000 1.0000 336.46 336.46
014-390-010-000 1.0000 336.46 336.46
014-390-011-000 1.0000 336.46 336.46
014-390-012-000 1.0000 336.46 336.46
014-390-013-000 1.0000 336.46 336.46
014-390-014-000 1.0000 336.46 336.46
014-390-015-000 1.0000 336.46 336.46
014-390-016-000 1.0000 336.46 336.46
014-390-017-000 1.0000 336.46 336.46
014-390-018-000 1.0000 336.46 336.46
014-390-019-000 1.0000 336.46 336.46
014-390-020-000 1.0000 336.46 336.46
014-390-021-000 1.0000 336.46 336.46
014-390-022-000 1.0000 336.46 336.46
014-390-023-000 1.0000 336.46 336.46
014-390-024-000 1.0000 336.46 336.46
014-390-025-000 1.0000 336.46 336.46
014-390-026-000 1.0000 336.46 336.46
014-390-027-000 1.0000 336.46 336.46
014-390-028-000 1.0000 336.46 336.46
014-390-029-000 1.0000 336.46 336.46
014-390-030-000 1.0000 336.46 336.46
014-390-031-000 1.0000 336.46 336.46
014-390-032-000 1.0000 336.46 336.46
014-390-033-000 1.0000 336.46 336.46
014-390-034-000 1.0000 336.46 336.46
014-390-035-000 1.0000 336.46 336.46
014-390-036-000 1.0000 336.46 336.46
014-390-037-000 1.0000 336.46 336.46
014-390-038-000 1.0000 336.46 336.46
014-390-039-000 1.0000 336.46 336.46
014-390-040-000 1.0000 336.46 336.46
014-390-041-000 1.0000 336.46 336.46
014-390-042-000 1.0000 336.46 336.46
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 36 of 57 04/16/2026 03:41:29PM

City of Dinuba
Peachwood Village Subdivision AD No. 90-02
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-390-043-000 1.0000 336.46 336.46
014-400-001-000 1.0000 336.46 336.46
014-400-002-000 1.0000 336.46 336.46
014-400-003-000 1.0000 336.46 336.46
014-400-004-000 1.0000 336.46 336.46
014-400-005-000 1.0000 336.46 336.46
014-400-006-000 1.0000 336.46 336.46
014-400-007-000 1.0000 336.46 336.46
014-400-008-000 1.0000 336.46 336.46
014-400-009-000 1.0000 336.46 336.46
014-400-010-000 1.0000 336.46 336.46
014-400-011-000 1.0000 336.46 336.46
014-400-012-000 1.0000 336.46 336.46
014-400-013-000 1.0000 336.46 336.46
014-400-014-000 1.0000 336.46 336.46
014-400-015-000 1.0000 336.46 336.46
014-400-016-000 1.0000 336.46 336.46
014-400-017-000 1.0000 336.46 336.46
014-400-018-000 1.0000 336.46 336.46
014-400-019-000 1.0000 336.46 336.46
014-400-020-000 1.0000 336.46 336.46
014-400-021-000 1.0000 336.46 336.46
014-400-022-000 1.0000 336.46 336.46
014-400-023-000 1.0000 336.46 336.46
014-400-024-000 1.0000 336.46 336.46
014-400-025-000 1.0000 336.46 336.46
014-400-026-000 1.0000 336.46 336.46
014-400-027-000 1.0000 336.46 336.46
014-400-028-000 1.0000 336.46 336.46
014-400-029-000 1.0000 336.46 336.46
014-400-030-000 1.0000 336.46 336.46
014-400-031-000 1.0000 336.46 336.46
014-400-032-000 1.0000 336.46 336.46
014-400-033-000 1.0000 336.46 336.46
014-400-034-000 1.0000 336.46 336.46
014-400-035-000 1.0000 336.46 336.46
014-400-036-000 1.0000 336.46 336.46
014-400-037-000 1.0000 336.46 336.46
014-400-038-000 1.0000 336.46 336.46
014-400-039-000 1.0000 336.46 336.46
014-400-040-000 1.0000 336.46 336.46
014-400-041-000 1.0000 336.46 336.46
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 37 of 57 04/16/2026 03:41:29PM

City of Dinuba
Peachwood Village Subdivision AD No. 90-02
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-400-042-000 1.0000 336.46 336.46
014-400-043-000 1.0000 336.46 336.46
014-400-044-000 1.0000 336.46 336.46
014-400-045-000 1.0000 336.46 336.46
014-400-046-000 1.0000 336.46 336.46
014-400-047-000 1.0000 336.46 336.46
014-400-048-000 1.0000 336.46 336.46
014-400-049-000 1.0000 336.46 336.46
014-400-050-000 1.0000 336.46 336.46
014-400-051-000 1.0000 336.46 336.46
014-400-052-000 1.0000 336.46 336.46
95 Accounts 95.0000 $31,963.70
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 38 of 57 04/16/2026 03:41:29PM

City of Dinuba
Sierra Heights LLAD No. 95-02
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
030-260-002-000 1.0000 $186.16 $186.16
030-260-003-000 1.0000 186.16 186.16
030-260-004-000 1.0000 186.16 186.16
030-260-005-000 1.0000 186.16 186.16
030-260-006-000 1.0000 186.16 186.16
030-260-007-000 1.0000 186.16 186.16
030-260-008-000 1.0000 186.16 186.16
030-260-009-000 1.0000 186.16 186.16
030-260-010-000 1.0000 186.16 186.16
030-260-011-000 1.0000 186.16 186.16
030-260-012-000 1.0000 186.16 186.16
030-260-013-000 1.0000 186.16 186.16
030-260-014-000 1.0000 186.16 186.16
030-260-015-000 1.0000 186.16 186.16
030-260-016-000 1.0000 186.16 186.16
030-260-017-000 1.0000 186.16 186.16
030-260-018-000 1.0000 186.16 186.16
030-260-019-000 1.0000 186.16 186.16
030-260-020-000 1.0000 186.16 186.16
030-260-021-000 1.0000 186.16 186.16
030-260-022-000 1.0000 186.16 186.16
030-260-023-000 1.0000 186.16 186.16
030-260-024-000 1.0000 186.16 186.16
030-260-025-000 1.0000 186.16 186.16
030-260-026-000 1.0000 186.16 186.16
030-260-027-000 1.0000 186.16 186.16
030-260-028-000 1.0000 186.16 186.16
030-260-029-000 1.0000 186.16 186.16
030-260-030-000 1.0000 186.16 186.16
030-260-031-000 1.0000 186.16 186.16
030-260-032-000 1.0000 186.16 186.16
030-260-033-000 1.0000 186.16 186.16
030-260-034-000 1.0000 186.16 186.16
030-260-035-000 1.0000 186.16 186.16
030-260-036-000 1.0000 186.16 186.16
030-260-037-000 1.0000 186.16 186.16
030-260-038-000 1.0000 186.16 186.16
030-260-039-000 1.0000 186.16 186.16
030-270-005-000 1.0000 186.16 186.16
030-270-006-000 1.0000 186.16 186.16
030-270-007-000 1.0000 186.16 186.16
030-270-008-000 1.0000 186.16 186.16
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 39 of 57 04/16/2026 03:41:29PM

City of Dinuba
Sierra Heights LLAD No. 95-02
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
030-270-009-000 1.0000 186.16 186.16
030-270-010-000 1.0000 186.16 186.16
030-270-011-000 1.0000 186.16 186.16
030-270-012-000 1.0000 186.16 186.16
030-270-013-000 1.0000 186.16 186.16
030-270-014-000 1.0000 186.16 186.16
030-270-015-000 1.0000 186.16 186.16
030-270-016-000 1.0000 186.16 186.16
030-270-017-000 1.0000 186.16 186.16
030-270-018-000 1.0000 186.16 186.16
030-270-019-000 1.0000 186.16 186.16
030-270-020-000 1.0000 186.16 186.16
030-270-021-000 1.0000 186.16 186.16
030-270-022-000 1.0000 186.16 186.16
030-270-023-000 1.0000 186.16 186.16
030-270-024-000 1.0000 186.16 186.16
030-270-025-000 1.0000 186.16 186.16
030-270-026-000 1.0000 186.16 186.16
030-270-027-000 1.0000 186.16 186.16
030-270-028-000 1.0000 186.16 186.16
030-270-029-000 1.0000 186.16 186.16
030-270-030-000 1.0000 186.16 186.16
030-270-031-000 1.0000 186.16 186.16
030-270-032-000 1.0000 186.16 186.16
030-270-033-000 1.0000 186.16 186.16
030-270-034-000 1.0000 186.16 186.16
030-270-035-000 1.0000 186.16 186.16
030-270-036-000 1.0000 186.16 186.16
030-270-037-000 1.0000 186.16 186.16
030-270-038-000 1.0000 186.16 186.16
030-270-039-000 1.0000 186.16 186.16
030-270-040-000 1.0000 186.16 186.16
030-270-041-000 1.0000 186.16 186.16
030-270-042-000 1.0000 186.16 186.16
030-270-043-000 1.0000 186.16 186.16
030-270-044-000 1.0000 186.16 186.16
030-270-045-000 1.0000 186.16 186.16
030-270-046-000 1.0000 186.16 186.16
030-270-047-000 1.0000 186.16 186.16
030-270-048-000 1.0000 186.16 186.16
030-270-049-000 1.0000 186.16 186.16
030-270-050-000 1.0000 186.16 186.16
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 40 of 57 04/16/2026 03:41:29PM

City of Dinuba
Sierra Heights LLAD No. 95-02
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
84 Accounts 84.0000 $15,637.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 41 of 57 04/16/2026 03:41:29PM

City of Dinuba
Sierra View Estates LLAD No. 06-03
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
013-120-013-000 1.0000 $302.94 $290.26
013-120-014-000 1.0000 302.94 290.26
013-120-015-000 1.0000 302.94 290.26
013-120-016-000 1.0000 302.94 290.26
013-120-017-000 1.0000 302.94 290.26
013-120-018-000 1.0000 302.94 290.26
013-120-019-000 1.0000 302.94 290.26
013-120-020-000 1.0000 302.94 290.26
013-120-021-000 1.0000 302.94 290.26
013-120-022-000 1.0000 302.94 290.26
013-120-023-000 1.0000 302.94 290.26
013-120-024-000 1.0000 302.94 290.26
013-120-025-000 1.0000 302.94 290.26
013-120-026-000 1.0000 302.94 290.26
013-120-027-000 1.0000 302.94 290.26
013-120-030-000 1.0000 302.94 290.26
013-120-031-000 1.0000 302.94 290.26
013-120-032-000 1.0000 302.94 290.26
013-120-033-000 1.0000 302.94 290.26
013-120-034-000 1.0000 302.94 290.26
013-120-035-000 1.0000 302.94 290.26
013-120-036-000 1.0000 302.94 290.26
013-120-037-000 1.0000 302.94 290.26
013-120-038-000 1.0000 302.94 290.26
013-120-039-000 1.0000 302.94 290.26
25 Accounts 25.0000 $7,256.50
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 42 of 57 04/16/2026 03:41:29PM

City of Dinuba
Stony Creek LLAD No. 06-04
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
030-260-048-000 1.0000 $324.96 $183.96
030-260-049-000 1.0000 324.96 183.96
030-260-050-000 1.0000 324.96 183.96
030-260-051-000 1.0000 324.96 183.96
030-260-052-000 1.0000 324.96 183.96
030-260-053-000 1.0000 324.96 183.96
030-260-054-000 1.0000 324.96 183.96
030-260-055-000 1.0000 324.96 183.96
030-260-056-000 1.0000 324.96 183.96
030-260-057-000 1.0000 324.96 183.96
030-260-058-000 1.0000 324.96 183.96
11 Accounts 11.0000 $2,023.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 43 of 57 04/16/2026 03:41:29PM

City of Dinuba
Sugar Plum - Villagio LLAD No. 06-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-500-001-000 1.0000 $311.27 $140.56
014-500-002-000 1.0000 311.27 140.56
014-500-003-000 1.0000 311.27 140.56
014-500-004-000 1.0000 311.27 140.56
014-500-005-000 1.0000 311.27 140.56
014-500-006-000 1.0000 311.27 140.56
014-500-007-000 1.0000 311.27 140.56
014-500-008-000 1.0000 311.27 140.56
014-500-009-000 1.0000 311.27 140.56
014-500-010-000 1.0000 311.27 140.56
014-500-011-000 1.0000 311.27 140.56
014-500-012-000 1.0000 311.27 140.56
014-500-013-000 1.0000 311.27 140.56
014-500-014-000 1.0000 311.27 140.56
014-500-015-000 1.0000 311.27 140.56
014-500-016-000 1.0000 311.27 140.56
014-500-017-000 1.0000 311.27 140.56
014-500-018-000 1.0000 311.27 140.56
014-500-019-000 1.0000 311.27 140.56
014-500-020-000 1.0000 311.27 140.56
014-500-021-000 1.0000 311.27 140.56
014-500-022-000 1.0000 311.27 140.56
014-500-023-000 1.0000 311.27 140.56
014-500-024-000 1.0000 311.27 140.56
014-500-025-000 1.0000 311.27 140.56
014-500-026-000 1.0000 311.27 140.56
014-500-027-000 1.0000 311.27 140.56
014-500-028-000 1.0000 311.27 140.56
014-500-029-000 1.0000 311.27 140.56
014-500-030-000 1.0000 311.27 140.56
014-500-031-000 1.0000 311.27 140.56
014-500-032-000 1.0000 311.27 140.56
014-500-033-000 1.0000 311.27 140.56
014-500-034-000 1.0000 311.27 140.56
014-500-035-000 1.0000 311.27 140.56
014-500-036-000 1.0000 311.27 140.56
014-500-037-000 1.0000 311.27 140.56
014-500-038-000 1.0000 311.27 140.56
014-500-039-000 1.0000 311.27 140.56
014-500-041-000 1.0000 311.27 140.56
014-500-042-000 1.0000 311.27 140.56
014-500-043-000 1.0000 311.27 140.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 44 of 57 04/16/2026 03:41:29PM

City of Dinuba
Sugar Plum - Villagio LLAD No. 06-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-500-044-000 1.0000 311.27 140.56
014-500-045-000 1.0000 311.27 140.56
014-500-046-000 1.0000 311.27 140.56
014-500-047-000 1.0000 311.27 140.56
014-500-048-000 1.0000 311.27 140.56
014-500-049-000 1.0000 311.27 140.56
014-500-050-000 1.0000 311.27 140.56
014-500-051-000 1.0000 311.27 140.56
014-500-052-000 1.0000 311.27 140.56
014-500-053-000 1.0000 311.27 140.56
014-500-054-000 1.0000 311.27 140.56
014-500-055-000 1.0000 311.27 140.56
014-500-056-000 1.0000 311.27 140.56
014-500-057-000 1.0000 311.27 140.56
014-500-058-000 1.0000 311.27 140.56
014-500-059-000 1.0000 311.27 140.56
014-500-060-000 1.0000 311.27 140.56
014-500-061-000 1.0000 311.27 140.56
014-500-062-000 1.0000 311.27 140.56
014-500-063-000 1.0000 311.27 140.56
014-500-064-000 1.0000 311.27 140.56
014-500-065-000 1.0000 311.27 140.56
014-500-066-000 1.0000 311.27 140.56
014-500-067-000 1.0000 311.27 140.56
014-500-068-000 1.0000 311.27 140.56
014-500-069-000 1.0000 311.27 140.56
014-500-070-000 1.0000 311.27 140.56
014-500-071-000 1.0000 311.27 140.56
014-500-072-000 1.0000 311.27 140.56
014-500-073-000 1.0000 311.27 140.56
014-500-074-000 1.0000 311.27 140.56
014-500-075-000 1.0000 311.27 140.56
014-500-076-000 1.0000 311.27 140.56
014-500-077-000 1.0000 311.27 140.56
014-500-078-000 1.0000 311.27 140.56
014-500-079-000 1.0000 311.27 140.56
014-570-001-000 1.0000 311.27 140.56
014-570-002-000 1.0000 311.27 140.56
014-570-003-000 1.0000 311.27 140.56
014-570-004-000 1.0000 311.27 140.56
014-570-005-000 1.0000 311.27 140.56
014-570-006-000 1.0000 311.27 140.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 45 of 57 04/16/2026 03:41:29PM

City of Dinuba
Sugar Plum - Villagio LLAD No. 06-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-570-007-000 1.0000 311.27 140.56
014-570-008-000 1.0000 311.27 140.56
014-570-009-000 1.0000 311.27 140.56
014-570-010-000 1.0000 311.27 140.56
014-570-011-000 1.0000 311.27 140.56
014-570-012-000 1.0000 311.27 140.56
014-570-013-000 1.0000 311.27 140.56
014-570-014-000 1.0000 311.27 140.56
014-570-015-000 1.0000 311.27 140.56
014-570-016-000 1.0000 311.27 140.56
014-570-017-000 1.0000 311.27 140.56
014-570-018-000 1.0000 311.27 140.56
014-570-019-000 1.0000 311.27 140.56
014-570-020-000 1.0000 311.27 140.56
014-570-021-000 1.0000 311.27 140.56
014-570-022-000 1.0000 311.27 140.56
014-570-023-000 1.0000 311.27 140.56
014-570-024-000 1.0000 311.27 140.56
014-570-025-000 1.0000 311.27 140.56
014-570-026-000 1.0000 311.27 140.56
014-570-027-000 1.0000 311.27 140.56
014-570-028-000 1.0000 311.27 140.56
014-570-029-000 1.0000 311.27 140.56
014-570-030-000 1.0000 311.27 140.56
014-570-031-000 1.0000 311.27 140.56
014-570-032-000 1.0000 311.27 140.56
014-570-033-000 1.0000 311.27 140.56
014-570-034-000 1.0000 311.27 140.56
014-570-035-000 1.0000 311.27 140.56
014-570-036-000 1.0000 311.27 140.56
014-570-037-000 1.0000 311.27 140.56
014-570-038-000 1.0000 311.27 140.56
014-570-039-000 1.0000 311.27 140.56
014-570-040-000 1.0000 311.27 140.56
014-570-041-000 1.0000 311.27 140.56
014-570-042-000 1.0000 311.27 140.56
014-570-043-000 1.0000 311.27 140.56
014-570-044-000 1.0000 311.27 140.56
014-570-045-000 1.0000 311.27 140.56
014-570-046-000 1.0000 311.27 140.56
014-570-047-000 1.0000 311.27 140.56
014-570-048-000 1.0000 311.27 140.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 46 of 57 04/16/2026 03:41:29PM

City of Dinuba
Sugar Plum - Villagio LLAD No. 06-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-570-049-000 1.0000 311.27 140.56
014-570-050-000 1.0000 311.27 140.56
014-570-051-000 1.0000 311.27 140.56
014-570-052-000 1.0000 311.27 140.56
014-570-053-000 1.0000 311.27 140.56
014-570-054-000 1.0000 311.27 140.56
014-570-055-000 1.0000 311.27 140.56
014-570-056-000 1.0000 311.27 140.56
014-570-057-000 1.0000 311.27 140.56
014-570-058-000 1.0000 311.27 140.56
014-570-059-000 1.0000 311.27 140.56
014-570-060-000 1.0000 311.27 140.56
014-570-061-000 1.0000 311.27 140.56
014-570-062-000 1.0000 311.27 140.56
014-570-063-000 1.0000 311.27 140.56
014-570-064-000 1.0000 311.27 140.56
014-570-065-000 1.0000 311.27 140.56
143 Accounts 143.0000 $20,100.08
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 47 of 57 04/16/2026 03:41:29PM

City of Dinuba
Tierra Vista Phase I AD No. 95-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
013-110-003-000 1.0000 $288.93 $288.92
013-110-004-000 1.0000 288.93 288.92
013-110-005-000 1.0000 288.93 288.92
013-110-006-000 1.0000 288.93 288.92
013-110-007-000 1.0000 288.93 288.92
013-110-008-000 1.0000 288.93 288.92
013-110-009-000 1.0000 288.93 288.92
013-110-010-000 1.0000 288.93 288.92
013-110-011-000 1.0000 288.93 288.92
013-110-012-000 1.0000 288.93 288.92
013-110-013-000 1.0000 288.93 288.92
013-110-014-000 1.0000 288.93 288.92
013-110-015-000 1.0000 288.93 288.92
013-110-016-000 1.0000 288.93 288.92
013-110-017-000 1.0000 288.93 288.92
013-110-018-000 1.0000 288.93 288.92
013-110-019-000 1.0000 288.93 288.92
013-110-020-000 1.0000 288.93 288.92
013-110-021-000 1.0000 288.93 288.92
013-110-022-000 1.0000 288.93 288.92
013-110-023-000 1.0000 288.93 288.92
013-120-004-000 1.0000 288.93 288.92
013-120-005-000 1.0000 288.93 288.92
013-120-006-000 1.0000 288.93 288.92
013-120-007-000 1.0000 288.93 288.92
013-120-008-000 1.0000 288.93 288.92
013-120-009-000 1.0000 288.93 288.92
013-120-010-000 1.0000 288.93 288.92
013-120-011-000 1.0000 288.93 288.92
013-120-012-000 1.0000 288.93 288.92
30 Accounts 30.0000 $8,667.60
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 48 of 57 04/16/2026 03:41:29PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-390-044-000 1.0000 $652.76 $376.24
014-390-045-000 1.0000 652.76 376.24
014-390-046-000 1.0000 652.76 376.24
014-390-047-000 1.0000 652.76 376.24
014-390-048-000 1.0000 652.76 376.24
014-390-049-000 1.0000 652.76 376.24
014-390-050-000 1.0000 652.76 376.24
014-390-051-000 1.0000 652.76 376.24
014-390-052-000 1.0000 652.76 376.24
014-390-053-000 1.0000 652.76 376.24
014-390-054-000 1.0000 652.76 376.24
014-390-055-000 1.0000 652.76 376.24
014-480-001-000 1.0000 652.76 376.24
014-480-002-000 1.0000 652.76 376.24
014-480-003-000 1.0000 652.76 376.24
014-480-004-000 1.0000 652.76 376.24
014-480-005-000 1.0000 652.76 376.24
014-480-006-000 1.0000 652.76 376.24
014-480-007-000 1.0000 652.76 376.24
014-480-008-000 1.0000 652.76 376.24
014-480-009-000 1.0000 652.76 376.24
014-480-010-000 1.0000 652.76 376.24
014-480-011-000 1.0000 652.76 376.24
014-480-012-000 1.0000 652.76 376.24
014-480-013-000 1.0000 652.76 376.24
014-480-014-000 1.0000 652.76 376.24
014-510-001-000 1.0000 652.76 376.24
014-510-002-000 1.0000 652.76 376.24
014-510-003-000 1.0000 652.76 376.24
014-510-004-000 1.0000 652.76 376.24
014-510-005-000 1.0000 652.76 376.24
014-510-006-000 1.0000 652.76 376.24
014-510-007-000 1.0000 652.76 376.24
014-510-008-000 1.0000 652.76 376.24
014-510-009-000 1.0000 652.76 376.24
014-510-010-000 1.0000 652.76 376.24
014-510-011-000 1.0000 652.76 376.24
014-510-012-000 1.0000 652.76 376.24
014-510-013-000 1.0000 652.76 376.24
014-510-014-000 1.0000 652.76 376.24
014-510-015-000 1.0000 652.76 376.24
014-510-016-000 1.0000 652.76 376.24
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 49 of 57 04/16/2026 03:41:29PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-510-017-000 1.0000 652.76 376.24
014-510-018-000 1.0000 652.76 376.24
014-510-019-000 1.0000 652.76 376.24
014-510-020-000 1.0000 652.76 376.24
014-510-021-000 1.0000 652.76 376.24
014-510-022-000 1.0000 652.76 376.24
014-510-023-000 1.0000 652.76 376.24
014-510-024-000 1.0000 652.76 376.24
014-510-026-000 1.0000 652.76 376.24
014-510-027-000 1.0000 652.76 376.24
014-510-028-000 1.0000 652.76 376.24
014-510-030-000 1.0000 652.76 376.24
014-510-031-000 1.0000 652.76 376.24
014-510-032-000 1.0000 652.76 376.24
014-510-033-000 1.0000 652.76 376.24
014-510-034-000 1.0000 652.76 376.24
014-510-035-000 1.0000 652.76 376.24
014-510-036-000 1.0000 652.76 376.24
014-510-037-000 1.0000 652.76 376.24
014-510-038-000 1.0000 652.76 376.24
014-510-039-000 1.0000 652.76 376.24
014-510-040-000 1.0000 652.76 376.24
014-510-041-000 1.0000 652.76 376.24
014-510-042-000 1.0000 652.76 376.24
014-510-043-000 1.0000 652.76 376.24
014-510-044-000 1.0000 652.76 376.24
014-510-045-000 1.0000 652.76 376.24
014-510-046-000 1.0000 652.76 376.24
014-510-047-000 1.0000 652.76 376.24
014-510-048-000 1.0000 652.76 376.24
014-510-049-000 1.0000 652.76 376.24
014-510-050-000 1.0000 652.76 376.24
014-510-051-000 1.0000 652.76 376.24
014-510-052-000 1.0000 652.76 376.24
014-510-053-000 1.0000 652.76 376.24
014-510-054-000 1.0000 652.76 376.24
014-510-055-000 1.0000 652.76 376.24
014-510-056-000 1.0000 652.76 376.24
014-510-057-000 1.0000 652.76 376.24
014-510-058-000 1.0000 652.76 376.24
014-510-059-000 1.0000 652.76 376.24
014-510-060-000 1.0000 652.76 376.24
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 50 of 57 04/16/2026 03:41:29PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-510-061-000 1.0000 652.76 376.24
014-510-062-000 1.0000 652.76 376.24
014-510-063-000 1.0000 652.76 376.24
014-510-064-000 1.0000 652.76 376.24
014-510-065-000 1.0000 652.76 376.24
014-510-066-000 1.0000 652.76 376.24
014-510-067-000 1.0000 652.76 376.24
014-510-068-000 1.0000 652.76 376.24
014-510-069-000 1.0000 652.76 376.24
014-510-070-000 1.0000 652.76 376.24
014-510-071-000 1.0000 652.76 376.24
014-510-072-000 1.0000 652.76 376.24
014-510-073-000 1.0000 652.76 376.24
014-510-074-000 1.0000 652.76 376.24
014-510-075-000 1.0000 652.76 376.24
014-510-076-000 1.0000 652.76 376.24
014-510-077-000 1.0000 652.76 376.24
014-520-001-000 1.0000 652.76 376.24
014-520-002-000 1.0000 652.76 376.24
014-520-003-000 1.0000 652.76 376.24
014-520-004-000 1.0000 652.76 376.24
014-520-005-000 1.0000 652.76 376.24
014-520-006-000 1.0000 652.76 376.24
014-520-007-000 1.0000 652.76 376.24
014-520-008-000 1.0000 652.76 376.24
014-520-009-000 1.0000 652.76 376.24
014-520-010-000 1.0000 652.76 376.24
014-520-011-000 1.0000 652.76 376.24
014-520-012-000 1.0000 652.76 376.24
014-520-013-000 1.0000 652.76 376.24
014-520-014-000 1.0000 652.76 376.24
014-520-015-000 1.0000 652.76 376.24
014-520-016-000 1.0000 652.76 376.24
014-520-017-000 1.0000 652.76 376.24
014-520-020-000 1.0000 652.76 376.24
014-520-021-000 1.0000 652.76 376.24
014-520-022-000 1.0000 652.76 376.24
014-520-023-000 1.0000 652.76 376.24
014-520-024-000 1.0000 652.76 376.24
014-520-025-000 1.0000 652.76 376.24
014-520-031-000 1.0000 652.76 376.24
014-520-032-000 1.0000 652.76 376.24
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 51 of 57 04/16/2026 03:41:29PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-520-033-000 1.0000 652.76 376.24
014-520-034-000 1.0000 652.76 376.24
014-520-035-000 1.0000 652.76 376.24
014-520-036-000 1.0000 652.76 376.24
014-520-037-000 1.0000 652.76 376.24
014-520-038-000 1.0000 652.76 376.24
014-520-039-000 1.0000 652.76 376.24
014-520-040-000 1.0000 652.76 376.24
014-520-041-000 1.0000 652.76 376.24
014-520-042-000 1.0000 652.76 376.24
014-520-043-000 1.0000 652.76 376.24
014-520-044-000 1.0000 652.76 376.24
014-520-045-000 1.0000 652.76 376.24
014-520-046-000 1.0000 652.76 376.24
014-520-047-000 1.0000 652.76 376.24
014-520-048-000 1.0000 652.76 376.24
014-520-049-000 1.0000 652.76 376.24
014-520-064-000 1.0000 652.76 376.24
014-520-065-000 1.0000 652.76 376.24
014-520-066-000 1.0000 652.76 376.24
014-520-067-000 1.0000 652.76 376.24
014-520-068-000 1.0000 652.76 376.24
014-520-069-000 1.0000 652.76 376.24
014-520-070-000 1.0000 652.76 376.24
014-520-071-000 1.0000 652.76 376.24
014-520-072-000 1.0000 652.76 376.24
014-520-073-000 1.0000 652.76 376.24
014-520-074-000 1.0000 652.76 376.24
014-520-075-000 1.0000 652.76 376.24
014-520-076-000 1.0000 652.76 376.24
014-520-077-000 1.0000 652.76 376.24
014-520-078-000 1.0000 652.76 376.24
014-520-079-000 1.0000 652.76 376.24
014-520-080-000 1.0000 652.76 376.24
014-530-002-000 1.0000 652.76 376.24
014-530-009-000 1.0000 652.76 376.24
014-530-010-000 1.0000 652.76 376.24
014-530-011-000 1.0000 652.76 376.24
014-530-012-000 1.0000 652.76 376.24
014-530-013-000 1.0000 652.76 376.24
014-530-014-000 1.0000 652.76 376.24
014-530-015-000 1.0000 652.76 376.24
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 52 of 57 04/16/2026 03:41:29PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-530-016-000 1.0000 652.76 376.24
014-530-017-000 1.0000 652.76 376.24
014-530-018-000 1.0000 652.76 376.24
014-530-019-000 1.0000 652.76 376.24
014-530-020-000 1.0000 652.76 376.24
014-530-021-000 1.0000 652.76 376.24
014-530-022-000 1.0000 652.76 376.24
014-530-023-000 1.0000 652.76 376.24
014-530-024-000 1.0000 652.76 376.24
014-530-025-000 1.0000 652.76 376.24
014-530-026-000 1.0000 652.76 376.24
014-530-027-000 1.0000 652.76 376.24
014-530-028-000 1.0000 652.76 376.24
014-530-029-000 1.0000 652.76 376.24
014-530-030-000 1.0000 652.76 376.24
014-530-031-000 1.0000 652.76 376.24
014-530-032-000 1.0000 652.76 376.24
014-530-033-000 1.0000 652.76 376.24
014-530-054-000 1.0000 652.76 376.24
014-530-055-000 1.0000 652.76 376.24
014-530-056-000 1.0000 652.76 376.24
014-530-057-000 1.0000 652.76 376.24
014-530-058-000 1.0000 652.76 376.24
014-530-059-000 1.0000 652.76 376.24
014-530-060-000 1.0000 652.76 376.24
014-530-061-000 1.0000 652.76 376.24
014-530-062-000 1.0000 652.76 376.24
014-530-063-000 1.0000 652.76 376.24
014-530-064-000 1.0000 652.76 376.24
014-530-065-000 1.0000 652.76 376.24
014-530-066-000 1.0000 652.76 376.24
014-530-067-000 1.0000 652.76 376.24
014-530-068-000 1.0000 652.76 376.24
014-530-069-000 1.0000 652.76 376.24
014-530-070-000 1.0000 652.76 376.24
014-530-071-000 1.0000 652.76 376.24
014-530-072-000 1.0000 652.76 376.24
014-530-073-000 1.0000 652.76 376.24
014-530-074-000 1.0000 652.76 376.24
014-530-075-000 1.0000 652.76 376.24
014-530-076-000 1.0000 652.76 376.24
014-540-001-000 1.0000 652.76 376.24
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 53 of 57 04/16/2026 03:41:29PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-540-002-000 1.0000 652.76 376.24
014-540-003-000 1.0000 652.76 376.24
014-540-004-000 1.0000 652.76 376.24
014-540-005-000 1.0000 652.76 376.24
014-540-006-000 1.0000 652.76 376.24
014-540-007-000 1.0000 652.76 376.24
014-540-008-000 1.0000 652.76 376.24
014-540-009-000 1.0000 652.76 376.24
014-540-010-000 1.0000 652.76 376.24
014-540-011-000 1.0000 652.76 376.24
014-540-012-000 1.0000 652.76 376.24
014-540-013-000 1.0000 652.76 376.24
014-540-014-000 1.0000 652.76 376.24
014-540-015-000 1.0000 652.76 376.24
014-540-016-000 1.0000 652.76 376.24
014-540-017-000 1.0000 652.76 376.24
014-540-018-000 1.0000 652.76 376.24
014-540-019-000 1.0000 652.76 376.24
014-540-020-000 1.0000 652.76 376.24
014-540-021-000 1.0000 652.76 376.24
014-540-022-000 1.0000 652.76 376.24
014-540-023-000 1.0000 652.76 376.24
014-540-024-000 1.0000 652.76 376.24
014-540-025-000 1.0000 652.76 376.24
014-540-026-000 1.0000 652.76 376.24
014-540-027-000 1.0000 652.76 376.24
014-540-028-000 1.0000 652.76 376.24
014-540-029-000 1.0000 652.76 376.24
014-540-030-000 1.0000 652.76 376.24
014-540-031-000 1.0000 652.76 376.24
014-540-032-000 1.0000 652.76 376.24
014-540-033-000 1.0000 652.76 376.24
014-540-034-000 1.0000 652.76 376.24
014-540-035-000 1.0000 652.76 376.24
014-540-036-000 1.0000 652.76 376.24
014-540-037-000 1.0000 652.76 376.24
014-540-038-000 1.0000 652.76 376.24
014-540-039-000 1.0000 652.76 376.24
014-540-040-000 1.0000 652.76 376.24
014-540-041-000 1.0000 652.76 376.24
014-550-001-000 1.0000 652.76 376.24
014-550-002-000 1.0000 652.76 376.24
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 54 of 57 04/16/2026 03:41:29PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-550-003-000 1.0000 652.76 376.24
014-550-004-000 1.0000 652.76 376.24
014-550-005-000 1.0000 652.76 376.24
014-550-006-000 1.0000 652.76 376.24
014-550-007-000 1.0000 652.76 376.24
014-550-008-000 1.0000 652.76 376.24
014-550-009-000 1.0000 652.76 376.24
014-550-010-000 1.0000 652.76 376.24
014-550-011-000 1.0000 652.76 376.24
014-550-012-000 1.0000 652.76 376.24
014-550-013-000 1.0000 652.76 376.24
014-550-014-000 1.0000 652.76 376.24
014-550-015-000 1.0000 652.76 376.24
014-550-016-000 1.0000 652.76 376.24
014-550-017-000 1.0000 652.76 376.24
014-550-018-000 1.0000 652.76 376.24
014-550-020-000 1.0000 652.76 376.24
014-550-021-000 1.0000 652.76 376.24
014-550-022-000 1.0000 652.76 376.24
014-550-023-000 1.0000 652.76 376.24
014-550-024-000 1.0000 652.76 376.24
014-550-025-000 1.0000 652.76 376.24
014-550-026-000 1.0000 652.76 376.24
014-550-027-000 1.0000 652.76 376.24
014-550-028-000 1.0000 652.76 376.24
014-550-029-000 1.0000 652.76 376.24
014-550-030-000 1.0000 652.76 376.24
014-550-031-000 1.0000 652.76 376.24
014-550-033-000 1.0000 652.76 376.24
014-550-034-000 1.0000 652.76 376.24
014-550-035-000 1.0000 652.76 376.24
014-550-036-000 1.0000 652.76 376.24
014-550-037-000 1.0000 652.76 376.24
014-550-038-000 1.0000 652.76 376.24
014-550-039-000 1.0000 652.76 376.24
014-550-040-000 1.0000 652.76 376.24
014-550-041-000 1.0000 652.76 376.24
014-550-042-000 1.0000 652.76 376.24
014-550-043-000 1.0000 652.76 376.24
014-550-044-000 1.0000 652.76 376.24
014-550-045-000 1.0000 652.76 376.24
014-550-046-000 1.0000 652.76 376.24
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 55 of 57 04/16/2026 03:41:29PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-550-047-000 1.0000 652.76 376.24
014-550-048-000 1.0000 652.76 376.24
014-550-049-000 1.0000 652.76 376.24
014-550-050-000 1.0000 652.76 376.24
014-550-051-000 1.0000 652.76 376.24
014-550-052-000 1.0000 652.76 376.24
014-550-053-000 1.0000 652.76 376.24
014-550-054-000 1.0000 652.76 376.24
014-550-055-000 1.0000 652.76 376.24
014-550-056-000 1.0000 652.76 376.24
014-550-057-000 1.0000 652.76 376.24
014-550-058-000 1.0000 652.76 376.24
014-550-060-000 1.0000 652.76 376.24
014-550-061-000 34.0000 652.76 12,792.16
014-550-062-000 1.0000 652.76 376.24
014-550-063-000 1.0000 652.76 376.24
014-550-064-000 1.0000 652.76 376.24
014-560-001-000 1.0000 652.76 376.24
014-560-002-000 1.0000 652.76 376.24
014-560-003-000 1.0000 652.76 376.24
014-560-004-000 1.0000 652.76 376.24
014-560-005-000 1.0000 652.76 376.24
014-560-006-000 1.0000 652.76 376.24
014-560-007-000 1.0000 652.76 376.24
014-560-008-000 1.0000 652.76 376.24
014-560-009-000 1.0000 652.76 376.24
014-560-010-000 1.0000 652.76 376.24
014-560-011-000 1.0000 652.76 376.24
014-580-001-000 1.0000 652.76 376.24
014-580-002-000 1.0000 652.76 376.24
014-580-003-000 1.0000 652.76 376.24
014-580-004-000 1.0000 652.76 376.24
014-580-005-000 1.0000 652.76 376.24
014-580-006-000 1.0000 652.76 376.24
014-580-007-000 1.0000 652.76 376.24
014-580-008-000 1.0000 652.76 376.24
014-580-009-000 1.0000 652.76 376.24
014-580-010-000 1.0000 652.76 376.24
014-580-011-000 1.0000 652.76 376.24
014-580-012-000 1.0000 652.76 376.24
014-580-013-000 1.0000 652.76 376.24
014-580-014-000 1.0000 652.76 376.24
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 56 of 57 04/16/2026 03:41:29PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2026/27
APN BU Max Rate Grand Total
014-580-015-000 1.0000 652.76 376.24
014-580-016-000 1.0000 652.76 376.24
014-580-017-000 1.0000 652.76 376.24
014-580-018-000 1.0000 652.76 376.24
014-580-019-000 1.0000 652.76 376.24
014-580-020-000 1.0000 652.76 376.24
014-580-021-000 1.0000 652.76 376.24
014-580-022-000 1.0000 652.76 376.24
014-580-023-000 1.0000 652.76 376.24
014-580-024-000 1.0000 652.76 376.24
014-580-025-000 1.0000 652.76 376.24
014-580-026-000 1.0000 652.76 376.24
014-580-027-000 1.0000 652.76 376.24
014-580-028-000 1.0000 652.76 376.24
014-580-029-000 1.0000 652.76 376.24
014-580-030-000 1.0000 652.76 376.24
014-580-031-000 1.0000 652.76 376.24
014-580-032-000 1.0000 652.76 376.24
014-580-033-000 1.0000 652.76 376.24
014-580-034-000 1.0000 652.76 376.24
014-580-035-000 1.0000 652.76 376.24
014-580-036-000 1.0000 652.76 376.24
014-580-037-000 1.0000 652.76 376.24
014-580-038-000 1.0000 652.76 376.24
014-580-039-000 1.0000 652.76 376.24
014-580-040-000 1.0000 652.76 376.24
014-580-041-000 1.0000 652.76 376.24
014-580-042-000 1.0000 652.76 376.24
014-580-043-000 1.0000 652.76 376.24
014-580-044-000 1.0000 652.76 376.24
014-580-045-000 1.0000 652.76 376.24
014-580-046-000 1.0000 652.76 376.24
368 Accounts 401.0000 $150,872.24
2,016.7959 $525,693.98 1,959 Total Accounts
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 57 of 57 04/16/2026 03:41:29PM

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 61 APPENDIX B: BOUNDARY MAPS
The Assessment Diagrams have been submitted to, and are on file with, the City Clerk in the format required under the provisions of the 1972 Act. The lines and dimensions of each assessable parcel, as shown on the maps of the County Assessor for the current year, are made part of this Engineer’s Report by reference. Boundary maps for each assessment district referenced within the report have been included on the following pages.

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G
014-360-084
014-360-067
014-360-074
014-360-075
014-360-073
014-360-083
014-360-035
014-360-044
014-360-036
014-360-060
014-360-065
014-360-045
014-360-034
014-360-061
014-360-076
014-360-041
014-360-050 014-360-039
014-360-043
014-360-048
014-360-072
014-360-082 014-360-042
014-360-070
014-360-078
014-360-071
014-360-051
014-360-046
014-360-079
014-360-081
014-360-038
014-360-080
014-360-047
014-360-077
014-360-052 014-360-037
014-360-049 014-360-040
014-360-068
014-360-053
014-360-056
014-360-057
014-360-059
014-360-058
014-360-069
014-360-062
014-360-066
014-360-055
014-360-063
014-360-064
014-360-054
014-360-032
014-360-033
N Lillie Ave
W Pamela Ln
N Lyndsay Way
N Kel yl Dr
W Franklin Way
W Adelaide Way
I
Legend
Country Club Boundary

G G G G
G G G G Detention Basin
Country Club Parcels
Parcel Base
Dinuba - AD 89-01 Country Club Estates

014-380-018
014-380-007
014-380-010
014-380-033
014-380-008
014-380-009
014-380-001
014-380-013
014-380-012
014-380-002
014-380-003
014-380-005
014-380-004
014-380-011 014-380-006
014-380-032
014-380-016
014-380-015
N
Eucl di Ave
Euclid Cir W Euclid Cir
I
Legend
Harvest Estates Boundary
Harvest Estates Parcels
Parcel Base
Dinuba - AD 90-01 Harvest Estates

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G N Lillie Ave
Alice Ave
Vernazza Ave
Saginaw Ave
N Lyndsay Way
W North Way
Ashley Ave
Pacific Circle Dr
Jade Ct
N Kel yl Dr
Ryrie Dr
Bergenia Ct
Florence Ave
Nutcracker Ave
Peachcreek Ave
Saginaw Ave
I W North Way
Legend
Peachwood Boundary

G G G G
G G G G Detention Basin
Peachwood Parcels
Parcel Base
Dinuba - AD 90-02 Peachwood

N NEWTON DR N NEWTON DR

N V LI LA

AVE N VILLA
AVE

E GERALD AVE

BRYAN AVE
BIR
CH
N C
R
AWFO

RD AVE N C
R
AWFO
RD AVE

E SEQUOIA DR

E SEQUOIA DR
N SY
C
A
M
O
RE DR
FIG

E HOLLOW WAY
O
A
K
D
R

E RAMBLEWOOD DR
N CEDA
R LN

N HAYES AVE N HAYES AVE

E NEBRASKA AVE

E NEBRASKA AVE

E DAVIS DR

E DAVIS DR E DAVIS DR

E DAVIS DR
N M
A
R
K DR

N NICHOLS AVE
N LINC

OLN AVE N LINC

OLN AVE
FO

OTHILL AVE O
A
K

E SAGINAW AVE

E SAGINAW AVE

E SAGINAW AVE

E NORTHRIDGE DR

N EATON AVE N EATON AVE

E LINZMEIER DR

E LINZMEIER DR

N NICHOLS AVE

E ROE AVE

E MILLWOOD DR

E RAMBLEWOOD CT

E MILLWOOD DR
N M
C

K NI LEY
CT
N NANC
Y
WAY
CEDAR

E BRIARWOOD DR
N ALEX
ANDR
A DR
N M
C
KINLEY
AVE

N WHITNEY
AVE
N VER
M

ONT AVE

N MICHELLE DR

N JEFFREY DR

MARKS CT

MALSCH STRASSE

N BATES AVE

N N CI HOLS AVE
N CEDA
R LN

E BEL AIRE DR
N VER
M

ONT AVE

E HOLLOW WAY

TUSCANY DR

E RAMBLEWOOD DR

E VILLAGE DR
Legend
Nebraska Boundary
Nebraska Parcels
I Parcel Base
Dinuba - AD 92-01 Nebraska Page 428 of 596
030-250-015
030-250-075
030-250-077
030-250-076
030-250-016
030-250-014
030-250-074
030-250-073
030-250-038
030-250-079
030-250-037
030-250-044
030-250-072
030-250-045
030-250-030
030-250-031
030-250-034
030-250-052030-250-051
030-250-033
030-250-001
030-250-032
030-250-046
030-250-024
030-250-048
030-250-080
030-250-050
030-250-078
030-250-036
030-250-018
030-250-017
030-250-049
030-250-035
030-250-083
030-250-047
030-250-039
030-250-025
030-250-061
030-250-043
030-250-053
030-250-012
030-250-029
030-250-082
030-250-020 030-250-081
030-250-013
030-250-019
030-250-007
030-250-004
030-250-005
030-250-022
030-250-006
030-250-021
030-250-062
030-250-008
030-250-023
030-250-003
030-250-040
030-250-002
030-250-011
030-250-087
030-250-009
030-250-041
030-250-010
030-250-059
030-250-086
030-250-058
030-250-088
030-250-056
030-250-060
030-250-057
030-250-055
030-250-085
030-250-054
030-250-042
030-250-027
030-250-068
030-250-028
030-250-070
030-250-026
030-250-069
030-250-067
030-250-071
030-250-065
030-250-063
030-250-064
030-250-066
Rd 84
E Kamm Ave
E Marshall Ave S Col el ge Ave
E la Vista Ave
S Wright St
O St
S Johnson Ave
Grace Ln
S Caile St
S Johnson Ave
I
Legend
Marshall Acres Boundary
Marshall Acres Parcels
Parcel Base
Dinuba - AD 93-01 Marshall Acres

013-120-007 013-120-009
013-110-021
013-110-016
013-120-008
013-110-019
013-110-020
013-110-017
013-110-018
013-110-003
013-110-010 013-110-013
013-110-014 013-110-023
013-110-022
013-120-006
013-120-010
013-110-015
013-110-012
013-120-011
013-110-011
013-110-008
013-110-007
013-110-006
013-110-005
013-110-004
013-120-012
013-110-009
013-120-004
013-120-005
E Gerald Ave
N
Crawford Ave
Cherie Ann Ave
Bryan Ave
I
Legend
Tierra Vista Boundary
Tierra Vista Parcels
Parcel Base
Dinuba - AD 95-01 Tierra Vista

Phase 2
Phase 1
010
030
031
009
011
039
002 019
025
029
016 023
021
026
018
013
022 017
015 024
020
012 014 008
038
004
003
005 036
007
033
037
006 035
034
028
027
032
Lois Ln
Grace Ln
Exie Ln
Sue Ave
S
Greene Ave
Violet Ln
S
Wright St
Violet Ave
Kimberly Ave
E la Vista Ave
E Marshall Ave
Katelyn Ave
Payan Ave
Penny Ln
Kimberly Ave
I
Legend
Sierra Heights Phase 2 Boundary
Sierra Heights Boundary
Sierra Heights Parcels
Parcels outside Phase 1 Boundary, but levied
Parcel Base
Dinuba - AD 95-02 Sierra Heights

030-270-061
030-270-067
030-270-068
030-270-060
030-270-066
030-270-091
030-270-076
030-270-083 030-270-082
030-270-084
030-270-085
030-270-086
030-270-087
030-270-089
030-270-088
030-270-090
030-270-075
030-270-051
030-270-069
030-270-081
030-270-080
030-270-079
030-270-070
030-270-078
030-270-077
030-270-071
030-270-072
030-270-073
030-270-074
030-270-059
030-270-062
030-270-058
030-270-057030-270-056
030-270-055
030-270-054
030-270-053
030-270-052
030-270-063
030-270-064
030-270-065
Lois Ln
Exie Ln
Co Rte J19
Payan Ave
Grace Ln
Penny Ln
I
Legend
Alta Mission Boundary
Alta Mission Parcels
Parcel Base
Dinuba - AD 98-01 Alta Mission

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! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
014-460-050
014-460-048
014-460-025
014-460-023
014-470-006
014-460-008
014-460-024
014-460-010
014-470-001
014-470-002
014-460-009
014-470-007
014-460-040
014-460-018
014-460-026
014-460-001
014-460-011
014-470-003 014-470-004
014-460-019
014-460-034
014-460-020
014-460-032
014-460-021
014-460-017
014-470-005
014-460-004
014-460-038
014-460-003
014-460-028
014-460-027
014-460-037
014-460-039
014-460-007
014-460-029
014-460-002
014-460-036
014-460-035
014-460-005
014-460-006
014-460-033
014-460-031
014-460-030
014-460-016
014-460-015014-460-014
014-460-013014-460-012
W el Monte Way
Englehart Ave
W Adelaide Way
W Pamela Ln
Morn ni gs di e Dr
W
Osage Cir
E
Osage Cir
S Osage Cir
Red Robin Dr
W
Kelly Dr
I
Legend
Morningside Phase 1 Boundary
! ! !
! ! !
! ! !
Morningside Phase 1 Lot 48
Morningside Parcels
Parcel Base
Dinuba - AD 98-02 Morningside

RED
R

OB NI D
R

QUAIL RUN D
R

W A D E L A I D E W A Y

W P A M E L A L N

ENGLEHA
RT AVE

W KELLY DR
N M
O

RNINGS DI E D
R
N M
O

RNINGS DI E D
R
014-470-043
014-470-047
014-470-046
014-470-014
014-470-021
014-470-097 014-470-032
014-470-085
014-470-061
014-470-064
014-470-089
014-470-038
014-470-049
014-470-059
014-470-096
014-470-035
014-470-013
014-470-063
014-470-048
014-470-050
014-470-033
014-470-039
014-470-065
014-470-051
014-470-012
014-470-023
014-470-082
014-470-009
014-470-045
014-470-058
014-470-080
014-470-090
014-470-015
014-470-017
014-470-066
014-470-016
014-470-018
014-470-034
014-470-067
014-470-057
014-470-092
014-470-081
014-470-094
014-470-076
014-470-095
014-470-010
014-470-020
014-470-054
014-470-068
014-470-044
014-470-024
014-470-040
014-470-086
014-470-055
014-470-042
014-470-079
014-470-019
014-470-099
014-470-022
014-470-053
014-470-027
014-470-030
014-470-069
014-470-084
014-470-078
014-470-026
014-470-087
014-470-091
014-470-011
014-470-062
014-470-060
014-470-041
014-470-072
014-470-074
014-470-073
014-470-088
014-470-025
014-470-093
014-470-036
014-470-083
014-470-052
014-470-077
014-470-071
014-470-075
014-470-037
014-470-098
014-470-070
014-470-031
Legend
Morningside Phase 2 Boundary
Morningside Phase 2 Parcels (formerly Lot 48)
Morningside Phase 2 Parcels
I Parcel Base
014-470-101
Dinuba - AD 99-01 Morningside Phase 2 Page 434 of 596
Villagio
Sugar Plum
007
004
058
001
002
003
059
054 063
043
008
057
056
060
055
061
062
030
062
053 054 061
050 057 058
064
022
065
055
051
060
056
063
059 064
017
071
042
044
049
029
070
028
069
031
026
068
027
067
045 046
026
006
066
025
027
065
022 021
024
023
053
039
001
028
029
030
025
024
023
049
047
048
032
011
072
002
003
004
005
018
019
009
020 052
016
073
010
038
074
050
075 041
012
076
013
077
078
014 079
015
031
039
037
036
035
040
041
034
042
033
043
044
045
046
038
037
036
035
034
005
033
032
047
048
012
011
021
006
007
008
009
010
013
014
015
016
017
018
019
020
W North Way
Saginaw Ave
Englehart Ave
Vernazza Ave
Florence Ave
N Lyndsay Way
Nutcracker Ave
Peachcreek Ave
N Lillie Ave
N Kel yl Dr
Morningside Dr
Dumpling Ave
S ei na Ave
Pear Ave
Ven ci e Ave
Ryrie Dr
Pacific Circle Dr
Rd 72 Rd 7
I 2
Legend
Villagio Boundary
Sugar Plum Boundary
Sugar Plum Missing Parcels
Sugar Plum-Villagio Parcels
Parcel Base
Dinuba - AD 06-01 Sugar Plum-Villagio

017-163-002 017-163-003
017-163-011
017-163-004 017-163-005
017-163-017
017-163-006
017-163-016
017-163-007 017-163-008
017-163-015
017-163-010
017-163-014 017-163-013 017-163-012
017-163-009
S P St
S O St
W Ventura St
W Mono St
I
Legend
CitrusHeightsBoundary
CitrusHeightsParcels
ParcelBase
Dinuba-AD06-02CitrusHeights

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G
013-120-013
013-120-027013-120-023
013-120-022
013-120-021
013-120-020
013-120-024
013-120-019
013-120-018
013-120-017
013-120-030
013-120-026
013-120-025
013-120-016
013-120-015
013-120-014
013-120-039
013-120-038
013-120-037
013-120-036
013-120-035
013-120-034
013-120-033
013-120-032
013-120-031
013-120-028
013-120-029
Lauren Ave
Clora Ann Ave
Cher ei Ann Ave
I
Legend
Sierra View Boundary

G G G G
G G G G Sierra View Detention Basin
Sierra View Parcels
Parcel Base
Dinuba - AD 06-03 Sierra View Estates

030-260-058
030-260-057
030-260-056
030-260-055
030-260-054
030-260-053
030-260-052
030-260-051
030-260-050
030-260-049
030-260-048
S
Greene Ave
Sue Ave
Grace Ln
Katelyn Ave Kimberly Ave
I
Legend
Stony Creek Boundary
Stony Creek Parcels
Parcel Base
Dinuba - AD 06-04 Stony Creek

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G
!
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! ! ! ! ! ! ! ! ! !
! !
! ! ! ! ! ! !
! ! ! ! ! !
E Sierra Way
S
Crawford Ave
Randle Ave
E Golden Way
el Paso Ave
San Antonio Ave
Golden Way
Waldo Way
San Antonio Way
Laredo St
Merrill Ave
A
marillo St
Sierra Way
Odessa St
Muirfield Phase I
Muirfield Phase II
Parkside
I
Legend
Parkside Boundary
! !
! !
Muirfield Phase I Boundary
Muirfield Phase II Boundary

G G G G

G G G G

G G G G
Park-Dentention Basin
Parkside Parcels
Muirfield Phase I Parcels
Muirfield Phase II Parcels
Parcel Base
Dinuba - AD 08-01 Parkside-Muirfield

Alta Ave N Al at Ave Co Hwy J19
N Euclid Ave
W Nebraska Ave
Viscaya Ave
Rosemary Ave
Bellis Ave
Saginaw Ave
Ashley Ave
Arno Rd
Cara Rd
Lindera Ave
Davis Ave
Veronica Ave
Viscaya Pkwy
Brent Rd
T mi o ht y Ave
Lavender Ave
Hea ht er Ave
Daisy Ct
Vernazza Ave
N Lillie Ave
N Lyndsay Way
Alice Ave
Poppy Ave
Lilac Ln
Aster Ct
Pacific Circle Dr
Florence Ave
Euclid Cir
Nutcracker Ave
Daisy Cir
Jade Ct
Lynn Ave
Nicole
Peachcreek Ave
Tulip Cir
Dumpling Ave
Pear Ave
Primrose Ave
Jasmine Ave
Veronica Cir
Ryrie Dr
E Nebraska Ave
Arla Rd
Reina Dr
Dahlia Ct
Gardenia Ave
Bergenia Ct Ave 424
Lavender Ave
Saginaw Ave
I
Legend
Viscaya Boundary
Viscaya Missing Parcels
Viscaya Parcels
Parcel Base
Dinuba - AD 09-01 Viscaya

014-113-008
014-113-009
014-113-012
014-101-013
014-101-012
014-113-011
014-113-010
014-113-013
014-101-014
014-101-015
014-113-014
014-113-015
014-113-016
014-113-017
014-113-018
N L ni co nl Ave
N
McK ni el y Ave
E Linzmeier Dr
E Linzmeier Dr
I
Legend
Lincoln McKinley Boundary
Lincoln McKinley Missing Parcel
Lincoln-McKinley Parcels
Parcel Base
Dinuba - AD 10-02 Lincoln-McKinley

City of Dinuba
2026/27 Engineer’s Report – Landscape and Lighting Assessment Districts 62 APPENDIX C: MAPS OF IMPROVEMENTS
The following pages contain maps of each assessment district referenced within this report, showing the location and type of the improvements funded by the assessments.

Note: The Nebraska district has undergone one parcel change and is notated on that map.

E Kamm Ave
E Golden Way
el Paso Ave
Co Rte J40
San Antonio Ave
S Crawford Ave
Laredo St
A
marillo St
S Evans Dr
E College Ln
Odessa St
Crawford Ave
2nd Ave
1st Ave
Dewhirst Dr
I
Legend
Parkside Village StreetLights
Parkside Village Masonry Walls
Parkside Village Landscaping
Parkside Village Detention Basin
Parkside Village Parcels
Parcel Base
City of Dinuba - Parkside Village Improvements

!(
!(
!(
!( !(
!(
!(
!(
014-360-084
014-360-067
014-360-074
014-360-075
014-360-073
014-360-083
014-360-035
014-360-044
014-360-036
014-360-060
014-360-065
014-360-045
014-360-034
014-360-061
014-360-076
014-360-041
014-360-050 014-360-039
014-360-043
014-360-048
014-360-072
014-360-082 014-360-042
014-360-070
014-360-078
014-360-071
014-360-051
014-360-046
014-360-079
014-360-081
014-360-038
014-360-080
014-360-047
014-360-077
014-360-052 014-360-037
014-360-049 014-360-040
014-360-068
014-360-053
014-360-056
014-360-057
014-360-059
014-360-058
014-360-069
014-360-062
014-360-066
014-360-055
014-360-063
014-360-064
014-360-054
014-360-032
014-360-033
N Lillie Ave
W Pamela Ln
W el Monte Way
N Lyndsay Way
N Kel yl Dr
W Franklin Way
W Adelaide Way
I
Legend
!( CountryClub_StreetLights
CountryClub_MasonryWall
CountryClub_Landscaping
CountryClub_DetentionPond
Country Club Parcels
Parcel Base
Dinuba - AD 89-01 Country Club Estates Improvements

!(
!(
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!(
!(
014-380-018
014-380-007
014-380-010
014-380-033
014-380-008
014-380-009
014-380-001
014-380-013
014-380-012
014-380-002
014-380-003
014-380-005
014-380-004
014-380-011 014-380-006
014-380-032
014-380-016
014-380-015
N Eucl di Ave
Euclid Cir W Euclid Cir
I
Legend
!( Harvest_StreetLights
Harvest Estates Parcels
Parcel Base
Dinuba - AD 90-01 Harvest Estates Improvements

!(
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N Lillie Ave
Alice Ave
W North Way
Vernazza Ave
N Lyndsay Way
Saginaw Ave
Pacific Circle Dr
Morningside Dr
N Kelly Dr
Pear Ave
Ashley Ave
Ryrie Dr
Florence Ave
Nutcracker Ave
Peachcreek Ave
Bergenia Ct
W North Way
Saginaw Ave
I
Dinuba - AD 90-02 Peachwood Improvements
Legend
!( Peachwood_StreetLights
Peachwood_ChainLinkFence
Peachwood_MasonryWall
Peachwood_Landscaping
Peachwood_DetentionBasin
Peachwood Parcels
Parcel Base

Alta Ave N Al at Ave
E Davis Dr
E Saginaw Ave
Co Hwy J19
E Nebraska Ave
N Crawford Ave
E Sequoia Dr
N Newton Dr
N Hayes Ave
Davis Dr
N Villa Ave N Vil al St
E Northridge Dr
Hayes Ave
N Bates Ave
E
E Gerald Ave
Linzmeier Dr
N Eaton Ave
Oak Dr
Sequoia Dr
N Lincoln Ave
Briarwood Dr
E Millwood Dr
Malsch Strasse
N Cedar Ln
N Mark D
V
r
illage Dr
E Bel Aire Dr
Northridge Dr
E Roe Ave
Tuscany Dr
Marks Ct
Mark Dr
N McK ni el y Ave
N Whitney Ave
N Sycamore Dr
E Hollow Way
Jeffrey Dr
E Ramblewood Dr
N Ve mr ont Ave
Hollow Way
Rene Dr
N N ci ho sl Ave
N Charles St
Eaton Ave
Ches nt ut Ln
N Michelle Dr
N Nancy Ct
Chr si ot pher Dr
Ave 420
Lincoln Ave
Amber
Foothill Dr
N McK ni el y Ct
Bryan Ave
N Eaton Ave N Eaton Ave
E Linzmeier Dr N L ni co nl Ave
N Vil al Ave
E Ramblewood Dr
N N ci ho sl Ave
014-080-097
014-080-086
014-440-001
014-080-090
014-080-089
014-080-091
014-410-047
I
Legend
!( Nebraska_StreetLights
Nebraska_MasonryWall
NebraskaPark_ChainLinkFence1
NebraskaPark_DetentionBasin1
NebraskaPark_ChainLinkFence2
" " " "
" " " "
" " " "
NebraskaPark_DetentionBasin2
NebraskaPark_Park
Nebraska_Landscaping
Nebraska Parcels
Parcel Base
Dinuba - AD 92-01 Nebraska Park Improvements

030-250-015
030-250-075
030-250-077
030-250-076
030-250-016
030-250-014
030-250-074
030-250-073
030-250-038
030-250-079
030-250-037
030-250-044
030-250-072
030-250-045
030-250-030
030-250-031
030-250-034
030-250-052030-250-051
030-250-033
030-250-001
030-250-032
030-250-046
030-250-024
030-250-048
030-250-080
030-250-050
030-250-078
030-250-036
030-250-018
030-250-017
030-250-049
030-250-035
030-250-083
030-250-047
030-250-039
030-250-025
030-250-061
030-250-043
030-250-053
030-250-012
030-250-029
030-250-082
030-250-020 030-250-081
030-250-013
030-250-019
030-250-007
030-250-004
030-250-005
030-250-022
030-250-006
030-250-021
030-250-062
030-250-008
030-250-023
030-250-003
030-250-040
030-250-002
030-250-011
030-250-087
030-250-009
030-250-041
030-250-010
030-250-059
030-250-086
030-250-058
030-250-088
030-250-056
030-250-060
030-250-057
030-250-055
030-250-085
030-250-054
030-250-042
030-250-027
030-250-068
030-250-028
030-250-070
030-250-026
030-250-069
030-250-067
030-250-071
030-250-065
030-250-063
030-250-064
030-250-066
Rd 84
E Kamm Ave
E Marshall Ave S Col el ge Ave
O St
E la Vista Ave
S Wright St
S Johnson Ave
Grace Ln
S Caile St
S Johnson Ave
I
Legend
!( MarshallAcres_StreetLights
MarshallAcres_MasonryWall
MarshallAcres_ChainLinkFence
MarshallAcres_Landscaping
MarshallAcres_Walkway
MarshallAcres_Park
MarshallAcres_DetentionPond
Marshall Acres Parcels
Parcel Base
Dinuba - AD 93-01 Marshall Acres Improvements

!(
!(
!(
!(
!(
!(
013-120-007 013-120-009
013-110-021
013-110-016
013-120-008
013-110-019
013-110-020
013-110-017
013-110-018
013-110-003
013-110-010 013-110-013
013-110-014 013-110-023
013-110-022
013-120-006 013-120-010
013-110-015
013-110-011 013-110-012
013-120-011
013-110-008
013-110-007
013-110-006
013-110-005
013-110-004
013-120-012
013-110-009
013-120-004
013-120-005
E Gerald Ave
N Crawford Ave
Cherie Ann Ave
Bryan Ave
I
Legend
!( TierraVista_StreetLights
TierraVista_Landscaping
TierraVista_MasonryWall
Tierra Vista Parcels
Parcel Base
Dinuba - AD 95-01 Tierra Vista Improvements

010
030
031
009
011
039 002 019
025
029
016 023
021
026
018
013
022 017
015 024
020
012 014
008
038
004
003
005 036
007
033
037
006 035
034
028
027
032
Lois Ln
E Kamm Ave
Grace Ln
S
Greene Ave
Exie Ln
Sue Ave
S
Wright St
Katelyn Ave
Violet Ave
Kimberly Ave
E la Vista Ave
E Marshall Ave
Payan Ave
Penny Ln
K
mi ber yl Ave
I
Legend
!( SierraHeights_StreetLights
SierraHeights_MasonryWall
SierraHeights_Landscaping
SierraHeightsParcels
# SierraHeightsPhase2_StreetLights
SierraHeightsPhase2_Parcels
Parcel Base
Dinuba - AD 95-02 Sierra Heights Improvements

!(
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!(
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030-270-061
030-270-067
030-270-068
030-270-060
030-270-066
030-270-091
030-270-076
030-270-083 030-270-082
030-270-084
030-270-085
030-270-086
030-270-087
030-270-089
030-270-088
030-270-090
030-270-075
030-270-051
030-270-069
030-270-081
030-270-080
030-270-079
030-270-070
030-270-078
030-270-077
030-270-071
030-270-072
030-270-073
030-270-074
030-270-059
030-270-062
030-270-058
030-270-057
030-270-056
030-270-055
030-270-054
030-270-053
030-270-052
030-270-063
030-270-064
030-270-065
Lois Ln
Exie Ln
Co Rte J19
Payan Ave
Grace Ln
Penny Ln
S
Greene Ave
I
Legend
!( AltaMission_StreetLights
AltaMission_MasonryWall
AltaMission_Landscaping
Alta Mission Parcels
Parcel Base
Dinuba - AD 98-01 Alta Mission Improvements

014-460-045
014-460-044
014-460-050
014-460-048
014-460-025
014-460-023
014-470-006
014-460-008
014-460-024
014-460-010
014-470-001
014-470-002
014-460-009
014-470-007
014-460-040
014-460-018
014-460-026
014-460-001
014-460-011
014-470-003 014-470-004
014-460-019
014-460-034
014-460-020
014-460-032
014-460-021
014-460-017
014-470-005
014-460-004
014-460-038
014-460-022
014-460-003
014-460-028
014-460-027
014-460-037
014-460-039
014-460-007
014-460-029
014-460-002
014-460-036
014-460-035
014-460-005
014-460-006
014-460-033
014-460-031
014-460-030
014-460-016
014-460-015014-460-014
014-460-013014-460-012
W el Monte Way
Englehart Ave
W Adelaide Way
W Pamela Ln
Morn ni gs di e Dr
E Osage Cir
W
Osage Cir
S Osage Cir
Red Robin Dr
W
Kelly Dr
I
Legend
!( MorningsidePh1_StreetLights
D D D MorningsidePh1_ShortMasonryWall
MorningsidePh1_MasonryWall
MorningsidePh1_ChainLinkFence
MorningsidePh1_Landscaping
MorningsidePh1_Park
MorningsidePh1_DetentionBasin
Morningside Ph 1 Lot 48
Morningside Ph 1 Parcels
Parcel Base
Dinuba - AD 98-02 Morningside Phase 1 Improvements

RED
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OB NI D
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QUAIL RUN D
R

W A D E L A I D E W A Y

W P A M E L A L N

ENGLEHA
RT AVE

W KELLY DR
N M
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RNINGS DI E D
R
N M
O

RNINGS DI E D
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014-470-043
014-470-047
014-470-046
014-470-014
014-470-021
014-470-097 014-470-032
014-470-085
014-470-061
014-470-064
014-470-089
014-470-038
014-470-049
014-470-059
014-470-096
014-470-035
014-470-013
014-470-063
014-470-048
014-470-050
014-470-033
014-470-039
014-470-065
014-470-051
014-470-012
014-470-023
014-470-082
014-470-009
014-470-045
014-470-058
014-470-080
014-470-090
014-470-015
014-470-017
014-470-066
014-470-016
014-470-018
014-470-034
014-470-067
014-470-057
014-470-092
014-470-081
014-470-094
014-470-076
014-470-095
014-470-010
014-470-020
014-470-054
014-470-068
014-470-044
014-470-024
014-470-040
014-470-086
014-470-055
014-470-042
014-470-079
014-470-019
014-470-099
014-470-022
014-470-053
014-470-027
014-470-030
014-470-069
014-470-084
014-470-078
014-470-026
014-470-087
014-470-091
014-470-011
014-470-062
014-470-060
014-470-041
014-470-072
014-470-074
014-470-073
014-470-088
014-470-025
014-470-093
014-470-036
014-470-083
014-470-052
014-470-077
014-470-071
014-470-075
014-470-037
014-470-098
014-470-070
014-470-031
Legend
Morningside Phase 2 Boundary
StreetLights
Future Landscaping
Landscaping
Masonry Wall
Morningside Phase 2 Parcels (formerly Lot 48)
Morningside Phase 2 Parcels
I Parcel Base
014-470-101
Dinuba - AD 99-01 Morningside Phase 2 ImprovemPage 453 of 596 ents !(
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007
004
058
001
002
003
059
054 063
043
008
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062
030
062
053 054 061
050 057 058
064
022
065
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017
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049
029
070
028
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031
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027
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026
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066
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022 021
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023
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039
001
028
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023
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047
048
032
011
072
002
003
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018
019
009
020
051
052
016
073
010
038
074
050
075 041
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076
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078
014 079
015
031
039
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041
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042
033
043
044
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033
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047
048
012
011
021
006
007
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010
013
014
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016
017
018
019
020
Saginaw Ave
W North Way
Englehart Ave
Vernazza Ave
N Lyndsay Way
Nutcracker Ave
Peachcreek Ave
Florence Ave
N Lillie Ave
Morningside Dr
Dumpling Ave
N
Kelly Dr
S ei na Ave
Pear Ave
Venice Ave
Ryrie Dr
Pacific Circle Dr
Peachtree Ave
Rd 72
Florence Ave
I
Legend
!( SugarPlumVillagio_StreetLights
SugarPlumVillagio_MasonryWall
SugarPlumVillagio_Landscaping
Sugar PlumVillagio Parcels
Parcel Base
Dinuba - AD 06-01 Sugar Plum-Villagio Improvements

!(
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!(
017-163-002
017-163-003
017-163-011
017-163-004
017-163-005
017-163-017
017-163-006
017-163-016
017-163-007
017-163-00
0 8
17-163-015
017-163-010
017-163-014
017-163-013
017-163-012
017-163-009
S P St
S O St
W Ventura St
W Mono St
I
Legend
!( CitrusHeights_StreetLights
CitrusHeights_Alley
Citrus Heights Parcels
Parcel Base
Dinuba - AD 06-02 Citrus Heights Improvements

!(
!( !(
!(
013-120-013
013-120-027013-120-023
013-120-022
013-120-021
013-120-020
013-120-024
013-120-019
013-120-018
013-120-017
013-120-030
013-120-026
013-120-025
013-120-016
013-120-015
013-120-014
013-120-039
013-120-038
013-120-037
013-120-036
013-120-035
013-120-034
013-120-033
013-120-032
013-120-031
013-120-028
013-120-029
Lauren Ave
N Crawford Ave
Clora Ann Ave
Cher ei Ann Ave
N Crawford Ave
I
Legend
!( SierraView_StreetLights
SierraView_Landscaping
SierraView_MasonryWall
Sierra View Detention Basin
Sierra View Parcels
Parcel Base
Dinuba - AD 06-03 Sierra View Improvements

!(
!(
!(
!(
E Kamm Ave
030-260-058
030-260-057
030-260-056
030-260-055
030-260-054
030-260-053
030-260-052
030-260-051
030-260-050
030-260-049
030-260-048
S
Greene Ave
Sue Ave
Grace Ln
Katelyn Ave
V oi el t Ln
I
Legend
!( StonyCreek_StreetLights
StonyCreek_MasonryWall
StonyCreek_Landscaping
Stony Creek Parcels
Parcel Base
Dinuba - AD 06-04 Stony Creek Improvements

E Sierra Way
1st Ave
S Crawford Ave
E Golden Way
el Paso Ave
Randle Ave
2nd Ave
San Antonio Ave
E Academy Way
E Whittaker Way
Golden Way
Asa Gray Way
Waldo Way
Dunbar Way
Brown Way
E dl er Ave
Laredo St
San Antonio Way
Cameron Way
Ho dl en Ave
Kei ht Ave
Leconte Ave
Merrill Ave
Sierra Way
Harr mi an Ave
A
marillo St
Roosevelt Way
S F al ke St
S Umbrella St
S Milsap Ave
Burns Ave
S Short Ave
S Myrt el Ave
Buena V si at Ave
Odessa St
Dewhirst Dr
E College Ln
Emerson Way
K mi es Ave
E Sherman Way
2nd Ave
I
Legend
!( ParksideMuirfield_StreetLights
ParksideMuirfield_MasonryWalls
ParksideMuirfield_ChainLinkFence
ParksideMuirfield_Landscaping
ParksideMuirfield Park
ParksideMuirfield Detention Basin
Parcel Base
Dinuba - AD 08-01 Parkside-Muirfield Improvements

!(
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N Euclid Ave
V si caya Ave
Rosemary Ave
Englehart Ave
Bellis Ave
Saginaw Ave
W Nebraska Ave
Ashley Ave
Viscaya Pkwy
Lavender Ave
T mi othy Ave
Saginaw Ave
W Nebraska Ave
Englehart Ave
Lavender Ave
I
Legend
!( Viscaya_StreetLights
Viscaya_MasonryWall
Viscaya_ChainLinkFence
Viscaya_Landscaping
Viscaya_DetentionBasin
Viscaya Missing Parcels
Viscaya Parcels
Parcel Base
Dinuba - AD 09-01 Viscaya Improvements

014-113-008
014-113-009
014-113-012
014-101-013
014-101-012
014-113-011
014-113-010
014-113-013
014-101-014
014-101-015
014-113-014
014-113-015
014-113-016
014-113-017
014-113-018
N L ni co nl Ave
N
McKinley Ave
E Linzmeier Dr
E Linzmeier Dr
I
Legend
Lincoln-McKinley Parcels
LincolnMcKinley_Path
LincolnMcKinley_Landscaping
Parcel Base
Dinuba - AD 10-02 Lincoln-McKinley Improvements

City Council Staff Report
Department: PLANNING June 9, 2026
To: Mayor and City Council
From: Schoettler Karl, City Planner
By:

Subject: Application 2026-15 - General Plan and rezone of 2± acre site at 6766 W.

Avenue 408 Kamm Ave. (KSch)
RECOMMENDATION:

Council conduct a hearing to receive input from the public concerning Application No. 2026-15, close the hearing and take the following action by one motion:

1. Adopt Resolution No. 2026-36 (Attachment "A") amending the General Plan Land Use Map from “Public/Semi-Public" to "Low Density Residential."

2. Introduce and conduct the first reading, waive reading in full, of Ordinance No. 2026- 11 (Attachment "B") amending the City of Dinuba Zoning Map from "RCO” (Resource Conservation) to "RA" (Residential Acreage).

EXECUTIVE SUMMARY:

Public Hearing to consider Application 2026-15, a request for approval of a zone change and General Plan Amendment for a portion of one parcel located on the north side of Avenue 408, approximately 1,290 feet east of Road 70.

OUTSTANDING ISSUES:

DISCUSSION:

The City is seeking to change the zoning and land use designations on a portion of one parcel located on the north side of Avenue 408 (Kamm Avenue) approximately 1,290 feet west of Road 70. The site is a portion of the City’s wastewater treatment plant property. Attachment “C” shows the Location Map and Attachment “D” shows an aerial photo of the site. The City Council has previously authorized this site to be sold. The site is a portion of a 31.2-acre parcel owned by the City that is mostly occupied by a percolation pond at the wastewater treatment plant. This 2-acre portion is occupied by a single-family home, and the City is seeking to sell this portion for use as a residential

property.

The site is currently zoned “RCO” (Resource Conservation) and designated “Public/Semi-Public”. These designations are typically applied to publicly owned properties of governmental agencies, such as the City and school district, including facilities like the wastewater treatment plant, parks and schools, among others.

Under the RCO zone, the existing house is classified as a legal, non-conforming use, which means it could be used as a dwelling but cannot be expanded or intensified. However, the code also states that any non-conforming use that has been vacant for more than 90 days cannot be resumed as such. According to staff, the home has not been used as a dwelling for at least seven years. So, under zoning rules, the home cannot be used again as a dwelling in the “RCO” zone - hence the application to rezone it to the “RA” (Residential Acreage) zone.

The “RA” zone’s purpose statement is: “The RA district is intended to provide living areas within the city limited to very low density concentration of one-family dwellings; where limited numbers of animals may be kept for pleasure as hobbies; where regulations are designed to promote a suitable environment for family life on large parcels, and to prohibit all activities of a commercial nature (except for permitted home occupations)”. Single-family homes are a permitted use in the “RA” zone.

The recommended General Plan land use designation for the site is “Low Density Residential”. This designation is consistent with the “RA” zone.

Application of the “RA” zone will allow residential use to resume and would give assurance to a financial institution looking to extend a loan to a purchaser of the property.

Planning Commission Hearing
The Planning Commission conducted a public hearing to consider the application on June 2, 2026 and voted unanimously to recommend approval of the request. Several members of the public asked if the City might need the site in the future for expansion of the wastewater treatment plant but were assured this is not the case.

ENVIRONMENTAL ANALYSIS
Staff is recommending the action be exempted from environmental review under CEQA (California Environmental Quality Act). The site is already developed with a building and other improvements. No new development is proposed.

CONSULTATION/PUBLIC COMMENT
As required by municipal code, the City mailed notices of the proposed use and public hearing to property owners within 300 feet of the site, and tenants within 100 feet of the

site. As of the writing of this staff report, no inquiries had been made.

FINDINGS
The application complies with the required Findings of the Dinuba Municipal Code for approval of a Zone Change/General Plan Amendment contained in the attached resolution.

BACKGROUND INFORMATION

APPLICANT
City of Dinuba
405 E. El Monte Way
Dinuba, CA 93618
LOCATION: North side of Avenue 408 (Kamm Ave.) approximately 1,290 feet west of Road 70.

ASSESSOR PARCEL NUMBER: 012-300-017.

SITE SIZE: 2.0± acre portion of a 31.2-acre parcel.

ZONING: Existing: “RCO” (Resource Conservation); Proposed: “RA” (Residential Acreage)
GENERAL PLAN: Existing: “Public/Semi-Public”; Proposed: “Low Density Residential” EXISTING LAND USE: Single family home, garage and shed.

ADJACENT LAND USES, ZONING, AND GENERAL PLAN DESIGNATIONS Direction Current Use Zoning General Plan
North Percolation pond “RCO” (Resource
Conservation)
“Public/Semi-Public”
South Agriculture (orchards) Tulare County
agricultural zoning
“Low Density
Residential”
East Single family homes “RCO” (Resource
Conservation)
“Light Industrial”
West Percolation pond “RCO” (Resource
Conservation)
“Public/Semi-Public”
FISCAL IMPACT:

None.

PUBLIC HEARING:

A public hearing notice was published in the Mid Valley Times at least ten days before the City Council hearing. As noted above, notice was also mailed to all property owners within 300 feet of the site, and to all occupants within 100 feet of the site.

ATTACHMENTS:

1. A. Resolution

2. B. Ordinance WWTP 6-9-26

3. C. Map

4. D. Aerial Photo

ATTACHMENT “A”

RESOLUTION NO 2026-36

BEFORE THE CITY COUNCIL

CITY OF DINUBA

COUNTY OF TULARE, STATE OF CALIFORNIA

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DINUBA APPROVING A GENERAL PLAN AMENDMENT FOR APPLICATION 2026-15 – PERTAINING TO A 2-ACRE SITE AT 6676 W. AVENUE 408
(CITY OF DINUBA)
WHEREAS, an application for a General Plan amendment and zone change was submitted by the City of Dinuba, 405 E. El Monte Way, Dinuba, CA 93618, for a 2±acre portion of a 31.2-acre parcel located on the north side of Avenue 408, approximately 1,290 feet west of Road 70. The Assessor Parcel Number of the site is 012-300-017, and WHEREAS, the subject site is currently designated by the Dinuba General Plan as “Public/Semi-Public” and the requested designation is “Low Density Residential”. In addition, the site is currently zoned “RCO” (Resource Conservation) and the requested zoning is “RA” (Residential Acreage) , and
WHEREAS, the purpose of the request is to facilitate residential use of the site, which has occurred in the past, and
WHEREAS, property owners within 300 feet and occupants within 100 feet of the subject parcels were notified of the City Council’s meeting and a public hearing notice was published ten (10) days prior to the City Council’s meeting, and WHEREAS, the Planning Department has prepared a staff report and environmental finding, and
WHEREAS, the City Council held a public hearing on this action and accepted testimony.

NOW, THEREFORE, BE IT RESOLVED that the City Council, after considering all the evidence presented, determined the following findings were relevant in evaluating this action:

1. The proposed action is consistent with the goals, objectives and policies of the Dinuba General Plan.

Dinuba City Council
Resolution No. 2026-36
(Application 2026-15 (City of Dinuba))

2. The City has determined the project will have no significant impacts on the environment and is exempt from review, consistent with Section 15061 b. 3. (“General Exemption”) of the Guidelines of the California Environmental Quality Act (CEQA).

3. The proposed actions will not have an adverse impact on the health, safety and welfare of residents in the neighborhood or community.

NOW, THEREFORE BE IT RESOLVED THAT Application 2026-15 (including a General Plan Amendment, as shown in Exhibit “A”) is hereby approved by the Dinuba City Council.

The foregoing resolution was adopted upon a motion of Council member ___________________, second by Council member ___________________, at a regular meeting of the Dinuba City Council on the 9th day of June, 2026, by the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________________________
Rachel Nerio-Guerrero, Mayor of the City of Dinuba
ATTEST:
____________________________________
Maria Ananiz, City Clerk

Dinuba City Council
Resolution No. 2026-36
(Application 2026-15 (City of Dinuba))

Exhibit “A”: Proposed Land Use Designation

ATTACHMENT “B”
1 ORDINANCE NO. 2026-11

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF DINUBA AMENDING THE ZONING OF A 2±ACRE PORTION OF ONE PARCEL LOCATED ON THE NORTH SIDE OF AVENUE 408 (KAMM AVE.) APPROXIMATELY 1,290 FEET WEST OF ROAD 70 (6676 W. AVENUE 408).

THE CITY COUNCIL OF THE CITY OF DINUBA HEREBY DOES ORDAIN:

SECTION 1. FINDINGS.
(a) The City of Dinuba administers a Zoning Ordinance (Title 17 of the Dinuba Municipal Code), including a map that designates all parcels of land with specific zoning classifications.
(b) The purpose of zoning is to facilitate a well-planned City and to avoid land use conflicts, among other objectives.
(c) The City has filed an application for rezoning on a 2±acre portion of one parcel located on the north side of Avenue 408 approximately 1,290 feeet west of Road 70. (d) The Assessor Parcel Number of the subject parcel is 012-300-017. (e) The purpose of the zone change is to facilitate a resumption of residential use on the subject site.
(f) The City will process a Parcel Map to separate the site from the remainder of the parcel.
(g) The proposed zone change is shown on Exhibit 1.

SECTION 2. SEVERABILITY.

Each of the provisions of this ordinance is severable from all other provisions. If any article, section, subsection, paragraph, sentence, clause or phrase of this ordinance is for any reason held by a court of competent jurisdiction to be invalid, such decision shall not affect the validity of the remaining portions of this ordinance.

SECTION 3. The City Clerk is hereby directed to cause a summary of this Ordinance to be published by one insertion in a newspaper of general circulation in the community at least five (5) days prior to adoption and again fifteen (15) days after its adoption. If a summary of the ordinance is published, then the City Clerk shall cause a certified copy of the full text of the proposed ordinance to be posted in the office of the City Clerk at least five days prior to the

City of Dinuba
Ordinance 2026-11 (City of Dinuba)
2 Council meeting at which the ordinance is adopted and again after the meeting at which the ordinance is adopted. The summary shall be approved by the City Attorney.

This Ordinance shall take effect and be in full force thirty (30) days from and after its adoption.

SECTION 5. The foregoing Ordinance was introduced at a regular meeting of the City Council of the City of Dinuba on the 9th day of June, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________________________
Rachel Nerio-Guerrero, Mayor of the City of Dinuba
ATTEST:
____________________________________
Maria Ananiz, City Clerk

City of Dinuba
Ordinance 2026-11 (City of Dinuba)
3 EXHIBIT 1

Attachment “B” (Location Map)
north
Site
Kamm Ave. (Ave. 408)
Sierra Way
El Monte Way
Nebraska Ave. (Ave. 424) Road 70 Englehart Ave. Monte Vista Alta Ave.

Crawford Ave.

Ave. 404
Road 74
Dinuba
Wastewater
Treatment Plant
Ridge
Creek
Golf Course

Attachment “C” (Aerial Photo)

City Council Staff Report
Department: ADMINISTRATIVE

SERVICES
June 9, 2026
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
By: Karina Solis, Administrative Services Director
Subject: Resolution No. 2026-35 Adopting Fiscal Year 2026/27 Operating Budget and Capital Improvement Program and Approving Adjustments to the Fiscal Year 2025/26 Budget; and Resolution 2026-26 Adopting the Fiscal Year 2026/27 GANN Appropriations Limit (KS)
RECOMMENDATION:

Council to conduct a public hearing and take the following actions by separate motions:

1. Adopt Resolution No. 2026-35 approving the Fiscal Year 2026/27 Operating Budget and Capital Improvement Program and adjustments to the Fiscal Year 2025/26 budget.

2. Adopt Resolution No. 2026-26 establishing the Appropriations (GANN) Limit for Fiscal Year 2026/27.

EXECUTIVE SUMMARY:

The preliminary budget for fiscal year 2026/27 was presented to City Council during two work sessions on May 12 and May 26, 2026. The proposed budget for fiscal year 2026/27 is submitted for Council's consideration. The budget, including all fund types, is projected to total $120 million. This budget reflects the Council’s goals and objectives and provides the necessary funding so that the organization maintains core public service levels.

OUTSTANDING ISSUES:

None.

DISCUSSION:

The proposed FY 2025/26 budget is presented for Council's review and adoption. The fiscal year 2026/27 budget reflects an ongoing investment in critical infrastructure,

organizational capacity, and quality of life improvements consistent with the City Council goals. The proposed budget is prepared with the ultimate goal of ensuring that the organization is ready and prepared to continue providing and delivering the highest level of core services to the community. The proposed FY 2026/27 budget reflects a combination of needs from all departments, including requests from the City Council to ensure that the organization is providing the highest level of service and constantly improving the quality of life for the community. Some budget highlights include:
• Overall budget, including all fund types and capital projects, is projected at $120 million.
• The General Fund, which funds core services such as police and fire, includes operating expenditures of $20.9 million with operating revenues of $20.3 million resulting in a projected deficit of $633,359.
• Sales tax revenues remain the largest revenue source in the general fund, which are projected to be $6.5 million.
• The fund balance in the General Fund Reserves is projected to total $30 million at fiscal year-end 2025/26.

The total 2026/27 proposed City-wide budget is $120,035,445. Expenditures by fund type are summarized below:

General Fund - Operating $ 20,930,534
General Fund - One-time expenditures $ 383,470
Enterprise Funds $ 24,776,186
Enterprise Funds - One-time expenditures $ 1,543,464
Special Revenue Funds $ 16,681,685
Special Revenue Funds - One-time expenditures $ 1,993,399 Internal Service $ 9,177,562
Capital Projects $ 41,213,985
Debt Service $ 3,335,160
Total $120,035,445
General Fund
The General Fund accounts for core public services such as Police, Fire, Parks and Recreation, Administration and Finance. The General Fund is primarily funded by general tax revenues with the largest source coming from sales tax even after the California Department of Tax and Fee Administration (CDTFA) audit resulted in a significant reduction in sales tax. The proposed total General Fund operating revenues are $20,297,175 and operating expenditures are $20,930,534. It is anticipated that the fund will have an operating deficit of $633,359.

In addition to the City’s projected $20.9 million in ongoing operating expenses for fiscal year 2026/27, the proposed budget allocates an additional $383,470 for various onetime costs. These funds will support facility upgrades, public safety initiatives, community events, and equipment improvements. Since these are one-time

expenditures, they are not anticipated to recur in future budgets and are aimed at meeting immediate needs or enhancing long-term service capabilities.

Enterprise Funds
The Enterprise, or Business Type funds, include Water, Sewer, Disposal, Ambulance and Golf Course. These funds are primarily funded by user fees. Currently the total proposed budget for these funds is $24.8 million.
• Water Fund – Operating revenues are anticipated at $4,780,178 and expenses are projected to be at $4,778,486. The $1,692 surplus will be moved into fund balance for future needs. One-time capital expenses in the water fund total $698 thousand and include an AMI meter replacement, a comprehensive Utility Rate Study, Well 21 a portion of an awning for fleet maintenance, and backflow replacement.
• Sewer Fund – Operating revenues in the Sewer Fund are anticipated at $5,183,523 and expenses are $5,179,183, which will result in a surplus of about $4 thousand that will be set aside into fund balance. The proposed 2026/27 budget includes $33 thousand for the comprehensive Utility Rate Study, a portion for the construction of an awning at Public Works, and $100 thousand for the SCADA system at the Sewer lift stations.
• The Disposal fund is projected to have operating revenues of $4,015,096 and operating expenses of $4,625,239 resulting in a slight deficit of $610 thousand.

This deficit is being offset by fund balance. In the proposed 2026/27 budget, one-time expenses include the purchase of a Boom Truck in the amount of $100 thousand of which $50 thousand will be funded by SB1, $103 thousand for the 2025 Corridor Improvement Project, $33 thousand for the Comprehensive Utility Rate Study, and a portion for the construction of an awning at the Public Works Facility in the amount of $12 thousand. An additional $75 thousand is allocated from reserves for continued alley repair work.
• The revenue in the Ambulance Fund is expected to come in at $6,538,200, while operating expenses are expected to be at $6,049,170 The surplus of $489,030 will be set aside in fund balance for future needs. In fiscal year 2026/27, onetime expenses include$140 thousand for an EMS Simulator, $124 thousand for upgrades to the Fire Training Facility such as adding a shade structure and shipping containers for storage, $30 thousand to install plumbing and sinks at the training facility and $30 thousand to replace the flooring in the administration building at the fire department facility.
• The Golf Course Fund is projected to have revenues of $4,354,003 and expenses of $4,070,412 which will result with a surplus of $283,591. One-time capital expenses for the Golf Course include the potential build out of ‘The Social’ Top Tracer Venue, the addition of a range ball dispenser 15,000 for the on-course restroom remodel and $11,000 for replacement of the restaurant restroom flooring.

Special and Internal Service Funds

The proposed Special Revenue Funds and Internal Service Funds budget for Fiscal year 2026/27 total $27.9 million.

The Special Revenue Funds are used to account for restricted revenues such as the Measure F, Gas Tax, COPS grant, etc. The Gas Tax, Transportation and SB1 funds are expected to have collective revenues at $2,532,182 while operating expenses are projected to be at 2,325,211. One-time expenses for capital projects or capital outlay are proposed to be $2,007,288. These projects include the Corridor Street Improvements, HSIP Cycle 11, Well 21, City Sidewalk Improvements among other projects.

Internal Service funds account for charges assessed internally to City departments for operation, maintenance and replacement of vehicles and other services. These funds are derived from charges to the internal departments on a pro rata share.

Capital Projects
The ongoing Capital Project funds for Fiscal year 2026/27 total $41.2 million which include local, state and federal revenues to fund infrastructure projects throughout the City. These projects reflect an ongoing commitment to improve and expand City parks, streets and other major infrastructure throughout the City.

Capital Improvement projects are critical to maintaining and improving the City's infrastructure and public facilities. A few of the top traffic and street safety projects that are continuing through fiscal year 2026/27 include Dinuba’s Active Transportation, the Corridor City-wide street Improvements, and the HSIP Cycle 11 grant for new traffic safety amenities throughout Dinuba. A summary of City-wide capital improvement projects is included in the attached budget document.

Resolution No. 2026-35 enclosed herein as Attachment '1' includes a full copy of the proposed Fiscal Year 2026/27 Operating Budget as Exhibit 'A' and necessary budget amendments for the Fiscal Year 2025/26 as Exhibit ‘B’.

GANN Appropriation Limit
Article XIIIB of the California Constitution requires cities to adopt annual appropriation limits as part of their budget adoption process. The City’s appropriations limit is adjusted annually, based upon inflation and population growth. The calculated appropriation limit for fiscal year 2026/27 is $32,818,817.

Resolution No. 2026-26 enclosed herein as Attachment '2' reflects the annual appropriation limits for Fiscal Year 2025/26.

FISCAL IMPACT:

The adoption of the proposed City of Dinuba fiscal year 2026/27 budget sets the appropriations for the delivery of municipal services.

PUBLIC HEARING:

A notice of the hearing was published in the Mid Valley Times on May 28, 2026 and on the City of Dinuba website.

ATTACHMENTS:

1. Resolution No. 2026-35 Adopting 2026-27 Budget and 2025-26 Adjustments

2. Resolution No. 2026-26 Adoption of Gann Limit Exhibit 'A' Gann Limit 25

Attachment “1”
RESOLUTION 2026-35

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
DINUBA APPROVING THE FY 2026/27 BUDGET AND APPROVING ADJUSTMENTS TO THE FISCAL YEAR 2025/26 BUDGET
The City Council of the City of Dinuba does resolve as follows:

WHEREAS, the City Council has duly considered the proposed budget and capital investment program for the City of Dinuba for FY 2026/27 attached hereto as Exhibit “A”, and
WHEREAS, the proposed budget is based upon appropriate estimates and financial planning for the City’s operations, services, and capital improvements, including adjustments to the Fiscal Year 2025/26 Budget; and
WHEREAS, this budget provides continued services at current levels to the community. This budget also includes continuation and/or completion of several projects to enhance the community; and
WHEREAS, all procedural requirements for adopting the City’s budget were fulfilled and the City Council was fully informed regarding the City’s current finances, projected revenue and financial obligations; and
WHEREAS, it is in the public interest for the City Council to adopt the budget as proposed by the City Manager.

NOW, THEREFORE, BE IT RESOLVED, that the budget for the City of Dinuba for the 2026/27 fiscal year, a summary of which is attached hereto and made a part thereof, is hereby approved.

BE IT FURTHER RESOLVED, the Capital Improvement Program has been made a part of said budget for FY 2026/27 of the Capital Investment Program and furthermore, has been adopted as a planning document.

PASSED, AND APPROVED this 9th day of June 2026, at a regular meeting of the Dinuba City Council by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_____________________________
Mayor of the City of Dinuba
ATTEST:
__________________________
City Clerk

CITY OF
DINUBA

PROPOSED BUDGET

FISCAL YEAR
2026-2027
Dinuba.org
Exhibit 'A'

Table of Contents
Overview
Budget Message .......................................................................................................................... 1 General Fund ............................................................................................................................... 5 Enterprise Funds ........................................................................................................................ 10 Internal Service Funds ............................................................................................................... 17 Capital Improvement Program .................................................................................................. 19 Debt Service .............................................................................................................................. 20 Budget Detail Sheets
General Fund ............................................................................................................................. 23 Enterprise Funds ........................................................................................................................ 41 Special Revenue Funds .............................................................................................................. 57 Internal Service Funds ............................................................................................................... 85 Capital Projects Funds ............................................................................................................... 91 Debt Service Funds .................................................................................................................... 95

The Dinuba Team is pleased to submit the Fiscal Year 2026/27 Budget. The budget reflects the City Council’s ongoing goals of putting the community first through investments in personnel to retain and attract talented employees, critical infrastructure projects to serve a growing community, and many other projects to improve the overall quality of life. Although revenues have remained steady, this year’s budget does reflect a slight deficit of $633 thousand that is largely due to higher costs for city operations. Staff will continue to monitor expenses closely throughout the year in an effort to close or reduce this gap. However, the City’s General Fund has a strong cash reserve balance projected at $30 million to cover any shortfall.

In the spirit of this year’s budget message of “Community First”, the budget reflects over $5.3 million in new capital projects for the coming fiscal year. Many of these projects focus on continued road maintenance and repairs as well as new facilities such as construction of the second fire station to ensure responsive fire and emergency services. As part of the capital improvement program, the city expects to aggressively pursue several grant opportunities to renovate Delgado Park and the Dinuba Sportsplex as well as invest in additional street safety enhancements on major transportation corridors.

For Fiscal Year 2026-27, the General Fund reflects revenues of $20.3 million and expenses of $20.9. Sales and property tax revenues remain the city’s largest source of revenues to cover operating expenses. Again, the General Fund is based on conservative projections and status quo operations with no major ongoing expenses included. This year’s budget solely focuses on one-time capital expenses based on needed investments. City staff will continue to focus on ways to grow revenues in order to maintain adequate services levels and continue to make strategic investments in infrastructure, facilities, and personnel.

It is important to note that there are only 6 vacant positions across all departments. The Fire Department currently has 5 vacancies – 3 Single Role Paramedics and 2 Firefighter/EMT position. Condition offers have been made to fill the 2 Firefighter/EMT positions and 9 applications are being screened to fill the remaining 3 vacant Single Role Paramedics. The goal is to have all positions filled in the coming fiscal year.

For the enterprise funds, the city will need to evaluate rates for the water, sewer and disposal funds to ensure revenues are sufficient to cover ongoing operating expenses. The water fund is projected to have revenues over expenses of $205 thousand. However, the sewer fund will have a slight shortfall of $40 thousand, and the disposal fund is projected to have expenses over revenues of $355 thousand. This shortfall will be covered by reserves. Included in the budget are funds to retain a consultant to prepare a rate study for water, sewer, and disposal funds. This study will determine an adequate level of rate adjustments to cover ongoing expenses, capital projects, and capital reserves.

The Ridge Creek Golf Course continues to do well, with projected revenues over expenses of $284 thousand. This positive surplus will allow the golf course to begin yearly payments of $100 thousand to the city for the $2.2 million advances made to the golf course operations since its opening in 2006. The new management team at Kemper Sports has done a good job re-focusing 1

efforts at increasing rounds played and foot traffic to the restaurant an event center. Several new events have been introduced throughout the year to attract customers to the facility, resulting in an increase in revenues. The development of The Social Top Tracer Golf Simulator in the coming fiscal year will attract both golfers and non-golfers to the golf course, generating a new source of revenue to the facility.

The city has a self-funded health insurance plan. For FY 2026/27, health care expenses will exceed revenues by $945 thousand, resulting in the need to use reserves to balance the fund.

The increase in health care costs is primarily a result of unexpected claims and higher prescription drug usage. It is important to note that spikes in health care costs do occur due to unforeseen claims for major illnesses. The city will closely monitor health care costs moving forward and make adjustment to allocations as needed for the coming fiscal year. We are also working with our broker to make some changes to the umbrella coverage that should result in reduced costs.

Lastly, the city is expected to retire $2.0 million in debt over the next 2-3 years and an additional $6.4 million in debt over the next 10 years. The City Council has shown fiscal discipline by not incurring any new debt and prioritizing the payoff of existing debt.

Economic Trends
An overview of economic conditions provides valuable insights into the overall health of the federal, state, and local economy. Any positive or adverse changes in the economy requires us to make adjustment in expenditures and service levels.

Federal
The US economy remains resilient despite domestic and global challenges. Real GDP has maintained a moderate annual growth pace (around 1.6% in the first quarter of 2026). The International Monetary Fund (IMF) projects full-year 2026 U.S. real GDP growth at 2.3%, slightly above the 2.1% for the full year in 2025. Consumer prices remain a persistent issue, with inflation accelerating to 3.8% in April, due to geopolitical tensions in the Middle East causing higher energy costs. However, consumer spending is driven mostly by high-income households, those earning more than $125,000 a year, the New York Fed researchers found. Referred to as the “K-shaped” economy, higher-income households are increasingly better off, while lowerincome households are falling further behind. Lastly, job growth is characterized by modest payroll gains of 115,000 jobs in April and a stable unemployment rate of 4.3%. Many economists see the labor market transitioning toward a slower growth phase for the remainder of 2026.

The biggest uncertainty to the US economy is the ongoing conflict in the Middle East. The Middle East is central to global energy supplies and commodities like fertilizer. Approximately 25% of globally traded oil and around one-fifth of global LNG normally transit through the Strait of Hormuz, making it one of the world’s most important maritime chokepoints. Energy disruptions in the region will have knock-on effects on food prices, livelihoods, and 2

humanitarian needs across the globe. Although a fragile ceasefire is in place, no long-term deal has been reached to end the conflict.

State
California’s economy is navigating a two-tiered trajectory, combining a growth rate of 5% to reach a record nominal GDP of $4.15 trilling in 2025 with persistent labor market and affordability challenges. With this economic output, if California were an independent country, it would rank as the 4th largest economy in the world—larger than the economies of Germany, Japan, and India. However, housing affordability remains a perennial challenge as the statewide median home price for existing single-family homes in California hit a record high of $914,810 – the highest in the US. California’s unemployment rate was 5.3 percent in March 2026, which is a 0.1 percentage point decline from the month prior. Governor Gavin Newsom’s revised 2026- 27 state budget proposal projects a balanced budget for the 2026-27 fiscal year, using an influx of unexpected tax revenues, targeted spending cuts, and one-time reserves.

Local
The City of Dinuba continues to experience residential developments with several new housing subdivision in progress or planned. These developments will grow property tax revenues and infuse the general fund with one-time revenues from building permits, plan check, and inspection fees. The City also has a robust capital improvement program (CIP) that will invest $5.3 million in a variety of critical infrastructure projects this coming year. Included in the CIP is the replacement of 15 patrol vehicles for the police department and 12 trucks for public works and parks departments. The completion of renovations to Entertainment Plaza will provide a safe and clean space for the community to congregate and celebrate live music and food events throughout the year. New neighborhood parks have been completed are in progress (Montebella Neighborhood Park, Sierra View Neighborhood Park, Rose View Neighborhood Park, and upgrades to Centennial Park). Several major street improvement projects are in progress that will extend the life cycle of the roadways, enhance safety for pedestrian and motorist, and add irrigation and landscaping that will improve the aesthetics of these corridors.

Looking Ahead
As we look ahead, the main concern is the economic uncertainty due to conflict in the Middle East and its short- and long-term impacts on energy costs and supply chains. Inflation will continue to pose a challenge as the rising cost of fuel and other supplies impacts operational budgets. The high fuel costs are putting pressure on federal and state legislators to explore the potential of suspending the gas tax to provide relief to consumers. However, any suspension would negatively impact the city’s ability to provide ongoing road repair and maintenance. City staff will monitor the macro economy very closely and present any adjustments to expenses as necessary.

Conclusion
3

The city has a great core staff that is committed, caring, and responsive to the community and to each other. They are the backbone of the organization. Their service to the community is greatly appreciated. Again, the City Council provides the leadership and direction critical to setting the tone for the organization to succeed. Through fiscal prudence, strategic investments, and a focus on core services, the City of Dinuba continues to put the community first.

Sincerely,
Luis Patlan
City Manager
4

GENERAL FUND OVERVIEW
The general fund consists of revenues primarily from sales and property taxes that are used to fund core services, such as police, fire, parks and recreation, and community development.

Expenditures are typically easier to project in any given year; however, revenues are more of a challenge because they fluctuate based on the state of the economy and the success of local businesses.

In preparation of the budget, projections of revenues and expenditures are determined by using historical trends, current data, input from departments, and anticipated growth and development.

Table 1-A below provides a summary of operating revenues over operating expenditures in the General Fund over the past few years. As reflected in the summary, actual revenues over expenditures have exceeded projections in fiscal years 2023/24 and 2024/25 by $3.2 and $2.9 million, respectively. The projected year-end for FY 2025/26 estimates revenues over expenditures of $902 thousand. The proposed budget for FY 2026/27 is projecting a slight deficit of $633 thousand.

Table 1-A
It is important to note the differences in revenues over expenditures over several years. These differences are explained as follows:

FY 2024/25 Actual
In 2024/25, the City’s revenue increased by $129 thousand compared to the prior year, primarily due to higher property and motor vehicle taxes. Actual expenses for 2024/25 were $359 thousand higher than in 2023/24, primarily due to the conversion of two part-time positions to full-time, the addition of a part-time Fire Inspector, and increases to maintenance contracts amongst other increases.

FY 2025/26 Projected Year End
The revenue in the adopted 2025/26 fiscal year budget initially anticipated lower property taxes and motor vehicle taxes; however, these are now being adjusted to reflect updated year-end projections. Additionally, service and fee revenues are trending higher, primarily driven by increases in building-related fees such as Public Improvement Plan Checks, Inspection Fees and building permits. Additionally, the city is also projecting to receive funding from the Expanded Learning Opportunities Program (ELOP) to enrich after school programs. On the expense side, projected year-end figures have increased primarily due to cost of living adjustments. 2023-24 Actual 2024-25 Actual 2025-26
Adopted
2025-26
Projected Year
End
2026-27
Proposed
Total General Fund Revenues 20,446,364 20,575,479 18,998,293 21,029,848 20,297,175 Less Total General Fund Expenditures (17,279,385) (17,638,873) (18,591,638) (20,128,029) (20,930,534) Operating Revenues/Expenses 3,166,979 2,936,606 406,655 901,819 (633,359) 5

FY 2026/27 Proposed
For the proposed 2026/27 budget, decreases in service and fee revenues are anticipated for the new fiscal year due to decreases in building-related fees such as Public Improvement Plan Checks, Licenses and Fees such as Building Permits. Expenses are anticipated to increase by $802 thousand in the new fiscal year due to cost of living adjustments, increases in liability and property insurances and increases to contractual agreements based on CPI.

One-time capital expenses in the General Fund include $11 thousand for a dump trailer for the Parks Department and $35 thousand for mold removal for the downtown Police Community Services Office.
6

GENERAL FUND SUMMARY OF REVENUES AND EXPENDITURES
The proposed budget for Fiscal Year 2026/27 projects operating revenue of approximately $20.3 million and operating expenditures of $20.9 million.

GENERAL FUND REVENUES
Table 1 reflects a summary of the General Fund Revenues. The projected revenue for fiscal year ending June 30, 2026 is estimated at approximately $21.0 million. For the upcoming fiscal year, revenues are anticipated to be at $20.3 million. The decrease between the projected year-end in comparison to 2026/27 is due to anticipated decreases in investment earning and decreases in development in the form of Improvement Plan Checks and Building Permits.

Table 1

GENERAL FUND EXPENSES
Table 2 reflects a summary of the general fund expenses. Staff is proposing expenses of $20.9 million for the upcoming fiscal year.

Across the general fund, expenses increased by $359 thousand from 2023/24 actual to 2024/25 actuals due to several factors including, the conversion of two part-time positions of a Grounds Maintenance Worker and the Events Coordinator, to full-time in the Parks Department. In addition, a part-time Fire Inspector was also added.

The 2025/26 budget was adopted with an increase in expenses of $953 thousand in comparison to the 2024/25 actual largely due to increases to liability insurance and maintenance contracts.

For the projected year-end 2025/26 budget, expenditures are expected to exceed the originally adopted budget by approximately $1.5 million. This increase is primarily attributable to cost-of2023-24 Actual 2024-25 Actual 2025-26 Adopted
2025-26
Projected Year
End
2026-27
Proposed
Property Tax 2,128,420 2,336,684 2,071,900 2,190,500 2,248,100 Other Taxes 2,657,238 2,882,443 2,880,000 3,046,000 3,140,000 Utility Users Tax 2,229,716 2,364,011 2,245,000 2,235,000 2,335,000 Sales Tax 6,991,542 6,475,400 6,880,000 6,490,000 6,490,000 Transient Occupancy Tax 394,204 307,785 300,000 300,000 300,000 Licenses & Fees 818,245 987,150 695,600 1,295,850 901,250 Franchise Tax 347,315 340,891 305,000 323,000 325,000
Service & Fees 1,767,343 1,799,599 975,791 2,423,628 1,862,150 Fines 63,965 52,862 78,100 79,100 85,100
Use of Money & Property 1,458,223 1,383,770 1,221,600 1,021,600 1,021,600 Intergovernmental 66,291 97,626 51,000 82,500 54,750
Transfers In 67,270 64,372 60,390 212,653 211,025
Overhead/Misc Revenues 1,456,592 1,482,887 1,233,912 1,330,017 1,323,200 Sale of land 0 0 0 0 0
Total General Fund Revenues 20,446,364 20,575,479 18,998,293 21,029,848 20,297,175 7

living adjustments (COLAs) approved after adoption of the 2025/26 budget. In addition, the Parks Department added five Assistant Recreation Leader positions, contributing to higher personnel costs. However, expenses associated with these positions will be fully reimbursed through Expanded Learning Opportunities Program (ELOP) state funding implemented in coordination with the Dinuba Unified School District.

For the proposed 2026/27 budget, expenses are expected to increase by $802 thousand primarily due to COLAs. This will be the second of three approved increases for all three bargaining groups (Dinuba Police Association, Dinuba Firefighters’ Association and the Employees’ Association) will take effect beginning July 1, 2026.

Table 2

GENERAL FUND EXPENDITURES
As reflected in Table 2, the General Fund Operating Expenditures for Proposed Fiscal Year 2026/27 excluding one-time expenses and Capital Improvements total $20.9 million. The expenditures are spread over several departments, which provide core services to the community.

Chart 1 displays the percentage breakdown of expenditure by department for Fiscal Year 2026/27. As is common amongst cities, the City’s greatest investment of General Fund resources is in public safety representing 53% of total expenditures. The City’s commitment to parks, community services, youth recreation and seniors is also a high priority for the City Council.

Investments in public safety and parks and community services are keys to the City’s high quality of life.
2023-24 Actual 2024-25 Actual 2025-26
Adopted
2025-26
Projected Year
End
2026-27
Proposed
Administration 619,741 615,756 594,050 676,070 683,079
General Services 1,932,644 2,046,342 2,002,395 2,059,037 2,047,153 Administrative Services 1,082,865 1,103,997 1,161,506 1,388,470 1,381,590 Parks & Community Services 2,825,856 2,813,914 3,120,822 3,537,735 3,705,234 Planning And Development 1,626,647 1,965,144 1,713,335 1,880,117 1,990,113 Police 6,791,966 7,003,493 7,581,380 8,166,135 8,516,264 Fire 2,399,666 2,090,226 2,418,150 2,420,465 2,607,101
Total General Fund Expenses 17,279,385 17,638,873 18,591,638 20,128,029 20,930,534 8

Chart 1
9

ENTERPRISE FUNDS
The enterprise funds include the Water, Sewer, Disposal, Golf, Transit and Ambulance Funds. In contrast to the General Fund, each enterprise fund operates similar to a business and funds are accounted for separately. User charges must be established and maintained at proper levels to assure adequate revenues in order to pay for operations, maintain adequate reserves and fund maintenance repair and replacement of critical equipment, facilities and infrastructure.

Water
The City is anticipating operating revenues to come in over expenses in the amount of $205 thousand in 2025/26 projected year-end. One-time expenses totaling $840 thousand include the Whitney and Euclid Water Main Improvement Projects, Fleet replacement project and replacement of a water tank.

In the proposed 2026/27 budget, the operating revenues will cover operating revenues (as shown in chart W1 below). One-time capital expenses in the water fund include $33 thousand for the comprehensive Utility Rate Study, $452 thousand for Well 21, a portion for the construction of an awning at the Public Works Facility in the amount of $12 thousand and $100 thousand for Backflow replacement.

The City will also be establishing annual allocations in the amount of $40 thousand for water Supervisory Control and Data Acquisition (SCADA) replacement, $300 thousand for a VacCon replacement, and $100 thousand for Advanced Metering Infrastructure (AMI) water meter replacement. These set-aside amounts are to be covered by reserves; however, the City’s AMI project is currently included in the House Interior Subcommittee markup bill for $700 thousand.

If awarded, these earmark funds will fully cover the planned AMI water meter replacement expenditures.

10

Chart W1
4,315,449
6,121,741
4,461,179 4,669,635 4,780,178
3,392,990
4,193,685 4,175,604
4,464,266
4,778,486
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26
Projected Year
End
2026-27
Proposed
Water Revenues and Expenses

REVENUES EXPENSES
11

Sewer
The Sewer fund operating expenses are expected to come in over revenues in the amount of $40 thousand in the 2025/26 projected year end. One-time expenses include fleet replacement project, monitoring wells, and sludge beds for the wastewater treatment facility. Both the overage of expenses and the one-time expenses are to be paid out of the reserve fund.

For the proposed 2026/27 fiscal year, revenues are projected to exceed expenses by $4 thousand. One-time expenses include $33 thousand for the comprehensive Utility Rate Study, a portion for the construction of an awning at Public Works, and $100 thousand for the SCADA system at the Sewer lift stations.

Chart S1
4,912,035
5,522,619
5,051,542 5,084,943 5,183,523
1,801,480
4,464,070 5,046,789 5,125,126
5,179,183
$1,500,000
$2,500,000
$3,500,000
$4,500,000
$5,500,000
$6,500,000
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26
Projected Year
End
2026-27
Proposed
Sewer Revenues and Expenses

REVENUES EXPENSES
12

Disposal
As shown in Chart D1, the Disposal Fund is projected to have operating expenses exceed revenues by $355 thousand in the 2025/26 fiscal year. This includes one-time expenditures of $73 thousand for the fleet replacement project and $90 thousand for the purchase of a Bobcat Skid Steer, which will be covered by reserves in the Disposal Fund.

For the proposed FY 2026/27 budget, a shortfall of approximately $610 thousand is anticipated and will be offset through the use of fund balance reserves. The deficit is primarily attributable to disposal rates remaining unchanged since 2010 despite increasing operational costs. The upcoming utility rate study will evaluate the current rate structure and provide options for future fiscal years to support long-term financial sustainability and implement appropriate rate adjustments.

One-time expenses include purchase of a Boom Truck in the amount of $100 thousand of which $50 thousand will be funded by SB1, $103 thousand for the 2025 Corridor Improvement Project, $33 thousand for the Comprehensive Utility Rate Study, and a portion for the construction of an awning at the Public Works Facility in the amount of $12 thousand. An additional $75 thousand is allocated from reserves for continued alley repair work.

Chart D1
3,686,942 3,625,486
4,168,501 4,095,568
4,015,096
3,474,364 3,518,908
4,242,036
4,450,794
4,625,239
$3,200,000
$3,400,000
$3,600,000
$3,800,000
$4,000,000
$4,200,000
$4,400,000
$4,600,000
$4,800,000
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26
Projected Year
End
2026-27
Proposed
Disposal Revenues and Expenses

REVENUES EXPENSES
13

Ridge Creek Golf Course
The projected year-end for Fiscal Year 2025/26 reflects continued progress and several positive accomplishments for the golf course, while also navigating a number of operational challenges.

During the year, the golf course successfully hosted a highly attended Independence Day celebration, implemented creative internal events, hired a new Food & Beverage Manager and Head Golf Professional, and completed repairs to a restroom water line on the course while minimizing costs. Seasonal weather impacts from November through early February, combined with necessary infrastructure and equipment repairs ranging from kitchen drain lines to irrigation improvements, affected operations during the year. As a result, revenues are projected to come in slightly lower than adopted and expenses modestly higher than anticipated. Even with these challenges, overall operating revenues are still projected to exceed expenses by approximately $164 thousand.

The proposed Fiscal Year 2026/27 budget anticipates an operating surplus of approximately $284 thousand. Revenue growth is expected through increased green fees driven by favorable market conditions, the potential implementation of dynamic pricing, and planned course condition improvements, including enhancements to the fertility program to extend turf vigor and playing conditions through November. Additional revenue opportunities may also come from the potential build-out of The Social Top Tracer Simulator Venue and the addition of a range ball dispenser, both aimed at improving customer experience and diversifying revenue sources.

In addition to the operating initiatives outlined above, the Fiscal Year 2026/27 budget includes several one-time capital investments focused on facility improvements and customer experience enhancements. These expenditures include approximately $15,000 for the oncourse restroom remodel and $11,000 for replacement of the restaurant restroom flooring.

These projects are intended to improve the quality, functionality, and appearance of key guest amenities while supporting the long-term maintenance and overall presentation of the facility. 14

Chart G1
4,234,987
4,308,675
4,516,628
4,067,526
4,354,003
4,496,481
4,010,512 3,968,099
3,903,239
4,070,412
$3,500,000
$3,700,000
$3,900,000
$4,100,000
$4,300,000
$4,500,000
$4,700,000
$4,900,000
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26
Projected Year
End
2026-27
Proposed
Golf Revenues and Expenses

REVENUES EXPENSES
15

Ambulance
As shown in Chart A1, operating revenues are projected to exceed operating expenses by approximately $825 thousand for the 2025/26 fiscal year-end and by $489 thousand for the proposed 2026/27 fiscal year. The larger surplus anticipated in 2025/26 is primarily driven by increased revenues.

A major contributor to the higher revenues in the 2025/26 projection is the Intergovernmental Transfer Program (IGT). Under the IGT Program, the City elects to transfer funds to the state in support of the Medi-Cal program. These funds are then used as a match for federal funds, which are eventually returned to the EMS providers through their respective Medi-Cal Managed Care Health Plan Providers, such as Anthem Blue Cross and Calviva. The city ended up receiving $661 thousand more than what was adopted for fiscal year 2025/26.

In terms of one-time expenditures for the 2025/26 projected year-end, is the addition of classrooms at the Fire Training Facility in the amount of $97 thousand and the purchase of a cardiac monitor in the amount of $43 thousand. Additionally, $321 thousand in facility improvements for the fire department are also included in the 2025/26 year-end projections and will similarly be funded from available fund balances. In the proposed 2026/27 fiscal year, one-time expenses include $140 thousand for an EMS Simulator, $124 thousand for upgrades to the Fire Training Facility such as adding a shade structure and shipping containers for storage, $30 thousand to install plumbing and sinks at the training facility and $30 thousand to replace the flooring in the administration building at the fire department facility.

Chart A1
6,419,394
6,507,729 5,748,750
6,617,917 6,538,200
3,979,155
5,902,877
5,398,312
5,792,899
6,049,170
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
2023-24 Actual 2024-25 Actual 2025-26
Adopted
2025-26
Projected Year
End
2026-27
Proposed
Ambulance Revenues and Expenses

REVENUES EXPENSES
16

INTERNAL SERVICE FUNDS
The City of Dinuba operates five Internal Service Functions: Risk Insurance, Property and Facility Maintenance, Fleet Maintenance, Computer Equipment Replacement and Health Insurance.

Revenues for the Internal Service Funds are derived from charges to the internal departments on a pro rata share.

Risk Insurance
The Risk Insurance fund includes property and liability insurances. As a largely self-insured agency, the City of Dinuba mitigates exposure by participating in a Joint Powers Authority (JPA) for property and liability insurances including Worker’s Compensation. The Central San Joaquin Valley Risk Management Authority JPA is composed of 54 Central Valley cities that collectively pool services and resources to reduce costs. Members of the JPA are expected to be active participants and therefore have a large level of influence on the decisions made by the board.

Over the past few years, the Risk fund has been building up a fund balance. For the projected year end 2025/26, staff is anticipating to utilize $56 thousand of that fund balance and an additional $135 thousand for fiscal year 2026/27.

Computer Replacement
The City’s Computer Replacement program was created to ensure replacement of aging computers and software. The replacement program focuses on replacing the oldest computers first, eventually leading to a rotation where all computers are replaced every five to seven years.

For both the 2025/26 projected year-end and the proposed 2026/27 fiscal year, the fund is anticipated to have revenues that cover all anticipated expenses for the year. In 2026/2027, new expenses include an upgrade for the City of Dinuba’s website Fleet Maintenance
The City has a vehicle fund to deliver operational and maintenance services for the City’s fleet of vehicles. A full-time Mechanic and a full-time Mechanic Helper are responsible for the City’s fleet.

For both the projected year-end 2025/26 and the proposed 2026/27 budget, expenses are expected to match revenues.

A one-time capital expense for $60 thousand is budgeted for fiscal year 2026/27 for the construction of an awning at the Public Works facility that will allow City staff to perform maintenance, repairs and safety inspections on large vehicles such as Fire Engines, Dump Trucks, Vacuum Trucks and other large equipment while protecting against weather elements. 17

Property and Facilities Maintenance
This fund provides for the general maintenance and custodial work associated with the City’s facilities. The expenses that are incurred in this fund are reimbursed by the benefitting funds. For the projected year-end 2025/26 the fund is expected to draw on reserves in the amount of $1,596 and for the proposed 2025/26 budget, the revenues are expected to exceed expenses by $22,967 Health Care Costs
The City of Dinuba has a self-funded health insurance plan. Staff prudently build up a fund balance to help with the fluctuations that are inherent in being self-funded. In the 2025/26 projected year end, staff is anticipating to apply revenue and $1.1 million from fund balance to cover expenses. In fiscal year 2026/27, an additional $945 thousand in fund balance will be applied to cover the budgeted expenses.

In fiscal year 2026/27, staff will be monitoring this fund closely to determine whether the increases are an anomaly or if further measures in addressing these increases are necessary.

Chart H1
3,314,715
3,401,472
3,430,000 3,420,000 3,450,000
3,516,434
2,768,279
3,622,000
4,502,000 4,395,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End
2026-27 Proposed
Health Revenues and Expenses
Revenue Expenses
18

CAPITAL IMPROVEMENT PROGRAM (CIP)
Capital improvement projects reflect one-time investments in critical infrastructure and facilities. These projects are funded by several sources: grants, enterprise funds, and special revenues. Capital projects are often completed over multiple years depending on the scope of work. The projects listed in the table below are the proposed projects for the 2026/27 fiscal year. The total Capital Expenditures for these projects is $5,308,049 across different funding sources.

CAPITAL FACILITIES FUNDING SOURCE ESTIMATED COST
CSO Office Mold Removal General Fund $ 100,000
Upgrades to Fire Training Facility Ambulance/ Fire Impact Fees $ 124,200 Training Facility classrooms counters sinks and plumbing Ambulance Fund $ 30,000 Fire Department Administration Building Flooring Ambulance Fund $ 30,530 Police Station Façade Improvements (Phase I) Police Impact Fees $ 350,000 Kern Street Phase II CWSRF $ 500,000
Total Capital Facilities $ 1,134,730

WATER FUNDING SOURCE ESTIMATED COST
SCADA Water Systems Replacement (Annual) Water Fund $ 40,000 New 1.0 MG Water Reservoir State Grant $ 1,090,000
Backflow Replacement Water Fund $ 100,000
AMI Water Meter Replacement (Annual) Water Fund $ 100,000 Total Water $ 1,330,000

SEWER FUNDING SOURCE ESTIMATED COST
SCADA System at Sewer Lift Stations Sewer Fund $ 100,000 Total Sewer $ 100,000

VEHICLE/EQUIPMENT FUNDING SOURCE ESTIMATED COST
Dump Trailer General Fund $ 11,439
EMS Simulator Ambulance Fund $ 140,000
Fleet Awning Various Funds $ 60,000
Boom Truck (Used) Disposal/SB1 Fund $ 100,000
Influent Pumps at Headworks CDBG Grant $ 160,000
Vac-On Replacement Water Fund $ 300,000
Total Vehicle/Equipment $ 771,439
Comprehensive Planning FUNDING SOURCE ESTIMATED COST
Comprehensive Utility Rate Study Water/Sewer/Disposal Funds $ 100,000 Wastewater Treatment Plant Modernization Design CDBG PI $ 500,000 Work Order Management System Various Funds $ 24,380
Madision AI Various Funds $ 47,500
Total Comprehensive Planning $ 671,880
Golf FUNDING SOURCE ESTIMATED COST
Social Top Tracer Simulator Venue General Fund Loan $ 1,300,000 Total Golf $ 1,300,000
Total Capital Expenditures $ 5,308,049
19

DEBT SERVICE
The city tracks all debt incurred in the debt service fund. The debt includes bonds and leases to fund infrastructure projects and major public facilities. These debts are paid from various funds that benefited from the project. It is important to note that of the total debt owed, 58% or $33.8 million is held by the Successor Agency of the former Dinuba Redevelopment Agency. The annual debt payments of $3.2 million for this debt is paid for by the state through the countywide Oversight Board and not from City funds.

Summary of Debt Service by fund
Debt Service Payoff
The chart below represents the city debt by short-term, medium-term, and long-term. The next three years reflects $2,057,168 that will be retired, followed by $6.5 million in 4-10 years, and the majority of the debt, $15.6 million will be paid off in 10-15 years. The total debt balance of $24.1 million will be completely retired in 2040.

The City will continue to evaluate opportunities to refinance existing debt in the coming year as allowed by bond covenants and favorable interest rates.

Annual Debt Payment Balance on Debt
General Debt Service $125,718 $498,918
Water Debt Service $448,250 $1,490,375
Sewer Debt Service $825,555 $5,684,000
Financing Authority Debt Service $1,917,637 $15,875,371 Successor Agency Debt $3,185,969 $33,785,000
Other Debt $189,572.44 $566,795
Total $6,692,701 $57,900,459
20

Detailed Debt Service Schedule

DESCRIPTION DATE OF LOAN

FY WILL BE PAID
OFF

BALANCE AS OF JUNE
30 , 2026
2015 Successor 3/1/2016 2036-37 $8,590,000
2017 Successor 2/1/2017 2037-2038 $15,280,000
2024 Successor 6/30/2024 2033-2034 $8,840,000
2016 Measure R 10/1/2016 2038-2039 $4,425,000
2012 Public Works 11/7/2012 2038-39 $5,475,000
2012 Waste water 11/7/2012 2038-39 $3,995,000
2019 Wastewater Bonds-WWTP - 2007 WW 2/1/2020 2038-39 $1,689,000 2012 Successor 12/6/2012 2039-40 $1,075,000
Total Bonds $49,369,000
POLICE Vehicles 6/1/2023 2027-2028 $182,008
POLICE Vehicles 7/1/2023 2028-2029 $128,589
Police Vehicles - 3 chargers Santander Bank 10/18/2021 2025-2026 $15,555 Tasers - Axon 8/15/2023 2027-2028 $20,882
2013 Solar-Solar Project 2/18/2014 2033-34 $5,975,371
Flock Safety subscription/license software 8/23/2024 2027-2028 $72,000 Tasers - Axon 8/15/2023 2027-2028 $65,238
Bodycam - Axon 1/1/2025 2028-2029 $82,522
Total Leases $6,542,166
2015 BBVA/PNC 1/15/2016 2030-31 $498,918
Safety Clean Water 2005 3/14/2005 2027-28 $1,490,375
Total Loans $1,989,293
Total all Long-Term Debt $57,900,459
21

22

GENERAL (FUND 101)
The General Fund covers general operations of the budget. General Fund revenues are not restricted and therefore can be used as directed by the City Council. The General Fund includes the following departments and divisions:
 General Fund Revenues ................................................................................................................. 24  Legislative Services ........................................................................................................................ 26 o City Council ....................................................................................................................... 26 o City Attorney ..................................................................................................................... 26 o City Manager ..................................................................................................................... 26  General Services ............................................................................................................................. 27  Finance Services ............................................................................................................................. 28 o Human Resources…………………………………………………………………………………………………………28  Parks & Community Services ......................................................................................................... 29  Police Services ................................................................................................................................ 32  Fire Services ................................................................................................................................... 36  Community Development Support ................................................................................................ 37 o Engineering Services ......................................................................................................... 37 o Planning Services .............................................................................................................. 37 o Code Enforcement Services .............................................................................................. 38 o Building Services ............................................................................................................... 38 o Housing Services ............................................................................................................... 39 23

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
400.1000 PROP TAXES Secured - Current Year 960,848 1,010,682 970,000 1,070,000 1,125,000 400.1010 PROP TAXES Secured - Prior Year 21,838 22,464 15,000 18,000 20,000 400.1020 PROP TAXES Unsecured - Current Year 70,568 78,722 75,000 81,500 81,000 400.1030 PROP TAXES Unsecured - Prior Year 1,439 1,049 400 500 600 400.1040 PROP TAXES Supplemental - Current Year 74,968 62,450 40,000 40,000 40,000 400.1050 PROP TAXES Supplemental - Prior Year 9,775 12,974 11,000 16,000 11,000 400.1060 PROP TAXES Interest & Penalties 9,699 9,505 6,500 6,500 6,500 400.1070 PROP TAXES Passthrough - Redevelopment 916,793 1,082,858 900,000 900,000 910,000 400.1080 PROP TAXES Property Tax Relief 5,910 5,903 5,500 5,500 5,500 400.1090 PROP TAXES In Lieu of Taxes - Housing Auth - 9,312 8,500 8,500 8,500 401.1000 OTHER TAXES Motor Vehicle In-Lieu of (VLF) 2,625,778 2,842,122 2,850,000 3,006,000 3,100,000 401.1010 OTHER TAXES Off-Highway Motor Vehicle 31,460 40,321 30,000 40,000 40,000 402.1000 UTILITY USER TAX Gas 364,759 358,165 350,000 350,000 350,000 402.1010 UTILITY USER TAX Electric 1,649,993 1,791,065 1,675,000 1,675,000 1,775,000 402.1020 UTILITY USER TAX Telephone 214,964 214,781 220,000 210,000 210,000 403.1010 SALES TAX Sales & Use Tax 6,812,177 6,336,557 6,700,000 6,350,000 6,350,000 403.1020 SALES TAX Sales Tax - 1/2 Cent 179,366 138,843 180,000 140,000 140,000 404.1000 REAL PROPERTY TRANSFER TAX Real Property
Transfer Tax 56,582 40,765 40,000 44,000 40,000
405.1000 TRANSIENT OCCUPANCY TAX Transient Occupancy
Tax 394,204 307,785 300,000 300,000 300,000
406.1000 BUS LIC TAX Business License 330,531 285,005 290,000 290,000 295,000 406.1020 BUS LIC TAX SB1186 Fee 4,828 5,250 5,100 5,100 5,500 407.1000 FRANCHISE TAX Electric 165,623 204,801 165,000 188,000 200,000 407.1010 FRANCHISE TAX Cable TV 87,096 74,601 75,000 70,000 60,000 407.1020 FRANCHISE TAX Gas 94,596 61,489 65,000 65,000 65,000 15,083,794 37,387,194 14,977,000 14,879,600 15,138,600
410.1000 PERMITS Building 482,216 696,390 400,000 1,000,000 600,000 410.1010 PERMITS Garage & Yard Sales 670 505 500 750 750 482,886 696,895 400,500 1,000,750 600,750
411.1000 FINES Parking 3,527 5,054 4,000 6,000 12,000
411.1010 FINES Child Passenger Seat 33 22 150 150 150
411.1060 FINES Proof of Corrections 863 925 1,750 750 750 411.1070 FINES Courts - General Based 53,949 42,664 65,000 65,000 65,000 411.1090 FINES Red Light Violations 3,530 2,183 2,500 2,500 2,500 411.1100 FINES Litter - - 75 75 75
411.1150 FINES Other Fines 9 - 25 25 25
411.1160 FINES Crime Prevention Program 52 36 100 100 100 411.1170 FINES DUI Lab Fines 2,003 1,978 4,500 4,500 4,500 63,965 52,862 78,100 79,100 85,100
412.1000 USE OF MONEY & PROP Investment Earnings 1,380,485 1,335,689 1,200,000 1,000,000 1,000,000 412.1050 USE OF MONEY & PROP Unrealized Gain/Loss 52,897 23,897 - - - 412.1100 USE OF MONEY & PROP Property Lease/Rental 21,600 21,600 21,600 21,600 21,600 412.2000 USE OF MONEY & PROP Lease Interest Income 3,242 2,584 - - - 1,458,223 1,383,770 1,221,600 1,021,600 1,021,600
413.1000 INTERGOVT Mandated Cost Reimbursement 44,536 53,329 40,000 40,000 40,000 413.1040 INTERGOVT Tulare County Receipts 16,866 37,625 11,000 11,000 11,000 413.1190 INTERGOVT Other Grant - 6,671 - 31,500 3,750
413.1530 INTERGOVT SB2 4,832 - - - -
413.1540 INTERGOVT LEAP 58 - - - -
66,291 97,626 51,000 82,500 54,750
409.1010 SRVC & FEE Returned Check Charges 150 175 300 200 200 409.1020 SRVC & FEE Admin Citation (49,510) 5,930 4,000 6,000 6,000 409.1030 SRVC & FEE Document Copy Charges 7,706 7,178 6,000 6,000 6,000 409.1050 SRVC & FEE Records Research - 1 - - -
409.2010 SRVC & FEE Youth Sports Fees 57,368 62,308 60,000 65,000 67,000 409.2020 SRVC & FEE Adult Sports Fees 4,500 3,748 5,000 4,690 5,520 409.2030 SRVC & FEE Aquatics Lesson Fees 12,076 15,114 13,500 13,500 13,500 409.2040 SRVC & FEE Aquatics Open Swim Fees 6,126 5,430 6,500 6,500 5,500 409.2050 SRVC & FEE Youth-Summer Fun in Park 2,580 1,860 1,200 775 1,000 409.2060 SRVC & FEE Special Events Fee 6,341 4,630 6,000 6,000 6,000 409.2070 SRVC & FEE Athletic Light 6,686 8,693 7,400 8,100 4,500 409.2080 SRVC & FEE Major Event PARKS 4,570 5,653 5,600 5,850 5,600 409.2090 SRVC & FEE Seniors Lunch 19,041 22,622 22,500 22,500 22,500 409.2100 SRVC & FEE Athletic Sponsors 11,750 16,382 15,000 15,500 16,000 409.2110 SRVC & FEE After School Care 68,521 57,781 59,500 - - 409.2120 SRVC & FEE Private Building Rental 49,490 48,454 46,000 48,800 28,575 Fund: 101 - General Fund

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Lic & Permits - Licenses & Permits
Account Classification Total: Lic & Permits - Licenses & Permits Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property 24

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
409.2130 SRVC & FEE Public Building Rental 6,456 4,622 4,500 6,000 5,000 409.2135 SRVC & FEE Senior Miscellaneous Revenue 1,775 1,876 1,800 1,800 1,800 409.2140 SRVC & FEE Park Rental (BBQ/Shelter) 7,976 11,310 6,500 6,500 7,000 409.2150 SRVC & FEE Sportplex fees 64,104 57,952 60,000 62,500 61,000 409.2160 SRVC & FEE Vending Machine 796 378 550 300 300 409.2170 SRVC & FEE ELOP - - - 529,783 598,942
409.3010 SRVC & FEE Police Emergency Response 20,278 24,707 17,500 27,500 27,500 409.3020 SRVC & FEE School Resource Officer 149,662 143,200 164,107 172,490 204,682 409.3030 SRVC & FEE ABC Application Review 231 169 200 200 200 409.3040 SRVC & FEE Noise Disturbance Callback 652 877 1,000 3,000 3,000 409.3050 SRVC & FEE False Alarm Response 32,331 39,585 25,000 27,500 27,500 409.3060 SRVC & FEE Records Check Service 897 1,008 750 750 750 409.3070 SRVC & FEE Fingerprinting Service 8,188 8,194 8,000 12,500 12,500 409.3080 SRVC & FEE Accident Report Copies 11,537 11,813 9,000 9,000 10,000 409.3090 SRVC & FEE Vehicle Equip Correction 3,860 4,013 5,500 1,000 1,000 409.3100 SRVC & FEE Crime Scene Photo Reproduction 42 10 200 200 200 409.3110 SRVC & FEE Stored Vehicle Release 39,564 56,680 40,000 65,000 70,000 409.3115 SRVC & FEE Vehicle Repo Release Form Fee 1,140 1,312 1,250 1,250 1,250 409.3120 SRVC & FEE Funeral Escort Services 756 957 600 600 600 409.3130 SRVC & FEE Animal Recovery/Return 5,811 2,422 5,000 5,000 5,000 409.3140 SRVC & FEE Cruelty to Animals 852 - 700 700 700 409.3150 SRVC & FEE Running at Large 4,258 2,041 3,500 3,500 3,500 409.3160 SRVC & FEE License Required 2,025 716 1,750 2,250 2,250 409.3170 SRVC & FEE Nuisance Behavior - - 100 100 100
409.3180 SRVC & FEE Animal Bite Investigation 1,560 496 1,400 1,400 1,400 409.3190 SRVC & FEE Animal Disposal 598 288 500 750 750 409.3200 SRVC & FEE Major Event POLICE 56,925 55,733 45,000 52,500 55,000 409.3230 SRVC & FEE Police Patches 385 461 500 500 500
409.3240 SRVC & FEE Dog License Fee 1,824 2,190 1,500 1,500 1,500 409.4010 SRVC & FEE Fire Inspection Fee 9,666 11,626 6,040 13,500 - 409.4020 SRVC & FEE Fire Report Copies 650 596 550 483 500 409.4030 SRVC & FEE Hydrant Testing 700 1,448 525 1,860 1,000 409.4040 SRVC & FEE Residential Sprinkler Permits 20,639 28,041 15,784 27,918 19,883 409.4050 SRVC & FEE Commercial Sprinkler Permits 6,557 2,850 2,135 2,547 1,515 409.4055 SRVC & FEE Fire Alarms Permits/Plan Ck/Site - - - 200 200 409.4060 SRVC & FEE Fire Suppression Hood Permits 675 450 696 720 750 409.4065 SRVC & FEE Fire Permits - Other - - - - -
409.4120 SRVC & FEE Fireworks Citation 31,500 40,500 30,000 55,500 40,000 409.5200 SRVC & FEE Public Improvement Plan Check 138,945 429,252 75,000 190,000 190,000 409.5220 SRVC & FEE Row Encroachment Permit 737,762 24,635 - 528,915 - 409.5230 SRVC & FEE Subdivision Map Review 5,589 - 5,000 9,288 6,676 409.5240 SRVC & FEE Lot Line Adjustment 3,065 1,902 3,065 3,260 3,065 409.5250 SRVC & FEE Site Plan Review - - 3,200 3,200 3,200 409.5260 SRVC & FEE Conditional Use Review 12,077 5,019 6,051 6,051 6,051 409.5270 SRVC & FEE Temporary Use Review 200 - 500 500 500 409.5280 SRVC & FEE Home Occupation Review 416 2,573 860 2,646 2,646 409.5300 SRVC & FEE Final Parcel Map Review 1,665 1,722 1,722 1,722 1,722 409.5310 SRVC & FEE Pub. Improvement Inspection Fee 86,236 477,347 100,000 240,000 200,000 409.5320 SRVC & FEE Sales - Maps, Publication - 25 - - - 409.5360 SRVC & FEE Final Subdivision Map 1,665 15,125 2,574 21,394 10,014 409.5380 SRVC & FEE Light & Landscape District Fee 3,025 16,256 5,000 21,256 15,000 409.5390 SRVC & FEE Preliminary Plan Review 8,741 5,000 4,000 26,016 9,965 409.5400 SRVC & FEE Rezone Review Fee 4,336 - 2,168 4,475 4,475 409.5430 SRVC & FEE Variance Review 1,952 2,422 1,211 2,492 3,738 409.5440 SRVC & FEE Zoning Letter Fee 320 330 495 495 330 409.5450 SRVC & FEE County Fees 444 15 84 116 116
409.5460 SRVC & FEE Annexation 5,578 - 5,578 5,578 5,935 409.5480 SRVC & FEE Outsourcing Exp 31,210 3,631 10,000 10,000 10,000 409.5490 SRVC & FEE General Plan Amendment - - - 2,897 2,897 409.5500 SRVC & FEE Mitigated Neg Declaration - - 1,277 1,277 2,196 409.5520 SRVC & FEE Negative Declaration 3,165 - 3,165 3,165 1,281 409.5550 SRVC & FEE Tentative Parcel Map Review PC 3,137 6,488 9,692 9,692 10,014 409.5600 SRVC & FEE Address Change Review 996 4,472 1,720 2,832 1,770 409.5610 SRVC & FEE Landscape Plan Check - 1,344 1,382 2,035 1,382 409.5620 SRVC & FEE Landscape Inspection - 1,530 1,574 1,574 1,574 409.6010 SRVC & FEE Bldg Safety Inspection Fee 6,250 7,007 4,500 4,500 4,500 409.6020 SRVC & FEE Mobile Home Inspection Fee 2,965 3,785 - - - 409.6040 SRVC & FEE SMIP Receipts 4,026 4,015 4,000 6,500 5,000 409.6050 SRVC & FEE SB1473 Bldg Standard Receipt 1,314 1,222 1,000 3,200 2,100 409.6060 SRVC & FEE Housing Safety Inspection - - 336 336 336 1,767,343 1,799,599 975,791 2,423,628 1,862,150
414.1000 MISC Cash Over/Short 73 (143) - - -
414.1010 MISC Other Miscellaneous Revenue 52,900 7,643 - 82,066 - Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
25

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
414.1014 MISC Rebate Receipts 7,628 4,244 - 5,000 -
414.1020 MISC Special Projects Revenue 6,565 6,680 - 6,680 - 414.1030 MISC Credit Bureau Receipts 855 1,182 - 2,359 - 414.1210 MISC Other Reimbursement 118,776 261,151 - - - 425.1000 DONATION Donation 51,040 - - - -
425.1010 DONATION Centennial Celebration 18 37 - - -
425.1020 DONATION Fireworks Lottery Booth Deposits 3,200 2,800 - - - 501.1010 OVERHEAD Gas Tax 71,007 70,497 62,861 62,861 61,502 501.1020 OVERHEAD Transit 29,240 10,297 5,747 5,747 5,735 501.1030 OVERHEAD Water 271,403 252,010 268,809 268,809 286,801 501.1040 OVERHEAD Sewer 273,958 260,531 273,869 273,869 284,480 501.1050 OVERHEAD Disposal 81,403 81,156 76,652 76,652 83,275 501.1060 OVERHEAD Ambulance 342,869 393,855 415,458 415,458 475,268 501.1070 OVERHEAD Transportation 75,713 68,546 80,083 80,083 79,458 501.1080 OVERHEAD CNG 16,632 14,045 4,979 4,979 -
501.1090 OVERHEAD Lighting & Landscaping 53,312 48,356 31,029 31,029 27,075 501.1200 OVERHEAD CFD505 Community Facilities Dist - - 14,425 14,425 19,606 1,456,592 1,482,887 1,233,912 1,330,017 1,323,200
800.105 TRSF IN American Rescue Plan Act 216,924 88,899 - - - 800.111 TRSF IN Insurance - - 1,546 1,546 -
800.203 TRSF IN Transportation - - - - 4,435
800.215 TRSF IN Fleet Maintenance - - - - 4,435
800.230 TRSF IN Water - - 2,383 2,383 13,935
800.231 TRSF IN Sewer - - 2,427 2,427 13,935
800.232 TRSF IN Disposal - - 2,412 152,412 163,935
800.320 TRSF IN Ambulance 60,000 60,000 64,333 64,333 69,500 800.401 TRSF IN HOME 3,792 3,110 390 725 795
800.402 TRSF IN CAL-HOME 3,478 1,262 - 1,928 230
800.426 TRSF IN 2022-CBDG-NH-00003 SrCn - - - - -
284,194 153,271 73,491 225,754 271,200
20,663,288 20,664,378 19,011,394 21,042,949 20,357,350
600.1020 EMP SRV Part Time Salaries 18,000 23,000 18,000 30,840 32,328 600.1090 EMP SRV Social Security 1,061 1,365 1,132 1,704 1,780 600.1100 EMP SRV Medicare 248 319 273 398 420
600.1120 EMP SRV Health/Dental/Vision Insurance 63,035 60,738 60,000 80,004 80,004 82,344 85,422 79,405 112,946 114,532
610.1010 SUPPLIES Office Supplies 628 440 500 479 500
610.1011 SUPPLIES SB 1383 Supplies - - - - -
630.1010 COMMUNICATION Telephone 1,846 1,987 2,000 1,702 2,000 630.1040 COMMUNICATION Postage 184 63 50 232 50
640.1010 SERVICES Professional & Technical 4,676 902 1,000 2,800 1,000 650.1010 TRAINING Travel & Conference 32,246 11,057 10,000 8,771 10,000 670.1040 MAINTENANCE Vehicle Maintenance 5,355 5,462 4,500 5,891 4,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,099 2,255 2,500 2,899 2,500 690.1150 SPC DEPT EXP Community Grants/Miscellaneous 5,570 6,159 15,000 15,000 15,000 690.1151 SPC DEPT EXP Community Grants / Car Show - 2,500 10,000 10,000 10,000 690.1180 SPC DEPT EXP Community Promotion / Misc 490 161 500 500 500 53,093 30,986 46,050 48,274 46,050
135,437 116,408 125,455 161,220 160,582
640.1010 SERVICES Professional & Technical 110,993 138,101 50,000 50,000 50,000 640.1020 SERVICES Contractual 86,999 65,648 100,000 100,000 100,000 197,993 203,749 150,000 150,000 150,000
197,993 203,749 150,000 150,000 150,000
600.1010 EMP SRV Regular Salaries 155,373 153,771 156,822 195,557 195,557 600.1015 EMP SRV Buy back Salaries 2,658 1,471 4,637 5,694 5,694 600.1080 EMP SRV PERS 20,927 20,996 21,187 25,590 25,552 600.1081 EMP SRV PERS Unfunded Liability 32,326 49,494 64,176 62,528 72,523 600.1100 EMP SRV Medicare 2,316 2,311 2,299 2,777 2,777 600.1110 EMP SRV Disability/Life Insurance 3,587 3,587 3,647 4,405 4,405 600.1120 EMP SRV Health/Dental/Vision Insurance 18,997 18,101 17,000 18,000 18,000 600.1130 EMP SRV Worker's Compensation 627 495 524 524 588 600.1140 EMP SRV Unemployment Insurance 378 287 279 279 285 600.1190 EMP SRV Stipends 3,870 3,888 3,845 3,845 -
241,060 254,400 274,416 319,199 325,381
Account Classification Total: Miscellaneous - Miscellaneous Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 101 - City Council
Division: 102 - City Attorney
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 10 - Legislative Services
Division: 101 - City Council
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 102 - City Attorney
Division: 103 - City Manager
Employee Service - Employee Services
26 Account Classification Total: Employee Service - Employee Services

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
610.1010 SUPPLIES Office Supplies 705 847 700 700 700
630.1020 COMMUNICATION Cellphone 1,752 2,698 3,700 1,367 3,700 630.1040 COMMUNICATION Postage 4 10 100 100 100
640.1010 SERVICES Professional & Technical 138 52 200 600 200 650.1010 TRAINING Travel & Conference 5,908 8,112 7,000 9,924 7,000 650.1020 TRAINING Training & Vocational 2,302 671 500 500 500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 3,156 3,681 3,200 3,681 3,200 13,964 16,073 15,400 16,872 15,400
605.1010 ALLOC COSTS Liability Insurance 6,656 6,699 7,784 7,784 8,002 605.1020 ALLOC COSTS Property & Fire Insurance 3,383 4,090 3,866 3,866 4,623 605.1030 ALLOC COSTS Auto Insurance 1,065 1,065 1,335 1,335 1,280 605.1040 ALLOC COSTS Risk Management 2,219 1,975 2,082 2,082 2,578 605.1130 ALLOC COSTS Retiree Health 17,964 11,298 13,712 13,712 15,233 31,287 25,127 28,779 28,779 31,716
286,311 295,600 318,595 364,850 372,497
619,741 615,756 594,050 676,070 683,079
600.1020 EMP SRV Part Time Salaries - 2,619 9,235 9,235 9,235 600.1090 EMP SRV Social Security - 162 620 620 620
600.1100 EMP SRV Medicare - 38 145 145 145
- 2,819 10,000 10,000 10,000
610.1010 SUPPLIES Office Supplies 3,572 1,668 1,500 7,600 2,000 610.1011 SUPPLIES SB 1383 Supplies - - - 1,000 1,000
610.1020 SUPPLIES Operating Supplies 4,415 1,032 7,800 1,800 2,000 620.1010 UTILITIES Electric 49,569 57,300 51,200 60,000 60,000 620.1020 UTILITIES Gas 2,683 22,034 3,000 20,000 20,000 630.1010 COMMUNICATION Telephone 10,567 9,747 11,000 11,000 11,000 630.1030 COMMUNICATION Internet 68,731 77,166 75,000 75,000 77,000 630.1040 COMMUNICATION Postage 7 - - - -
640.1010 SERVICES Professional & Technical 323,552 431,952 307,000 295,600 347,500 640.1020 SERVICES Contractual 37,984 61,856 86,000 76,000 80,000 640.1080 SERVICES Other Fees 9,526 9,784 10,500 10,500 10,500 640.1090 SERVICES Elections - 2,609 10,000 - 5,000
640.1100 SERVICES Administrative Fees/Costs 25,203 24,327 25,800 25,954 26,000 640.1101 SERVICES L&L General Benefits 49,293 50,966 60,308 60,308 65,055 670.1010 MAINTENANCE Repair & Maintenance 38,077 152,493 35,000 35,000 35,000 670.1020 MAINTENANCE Building Maintenance 175 - 100 1,500 500 670.1030 MAINTENANCE Equipment Maintenance 300 1,300 4,000 4,000 4,000 670.1050 MAINTENANCE Maintenance Contracts 100,015 120,657 120,000 120,000 120,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 22,454 27,272 25,000 25,000 25,000 690.1030 SPC DEPT EXP Printing & Binding 15,478 17,082 14,000 14,000 14,000 690.1050 SPC DEPT EXP Rental 3,223 1,653 3,000 3,000 3,000 690.1130 SPC DEPT EXP Economic Development 300 320 1,400 1,400 1,400 690.1261 SPC DEPT EXP SB1186 Fee 505 53 560 560 560
690.1280 SPC DEPT EXP League of Calif Cities 11,672 6,161 12,500 12,500 12,500 690.1300 SPC DEPT EXP Beautification Program 13,053 450 25,000 - 30,000 790,354 1,077,884 889,668 861,722 953,015
710.1001 PRINCIPAL Copiers 7,496 7,496 7,496 7,496 7,496 7,496 7,496 7,496 7,496 7,496
605.1050 ALLOC COSTS Vehicle Maintenance 254,383 292,627 232,799 253,531 175,173 605.1060 ALLOC COSTS Custodian 96,367 85,793 110,467 110,467 113,782 605.1130 ALLOC COSTS Retiree Health 117,319 117,319 117,319 117,319 117,319 605.1170 ALLOC COSTS Property Maintenance 121,319 149,071 130,087 162,943 152,754 589,388 644,810 590,672 644,260 559,028
730.1020 CAPITAL OUTLAY Buildings - 29,306 - - 100,000
730.1040 CAPITAL OUTLAY Vehicles 55,903 - - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 100,330 - - - - 730.1100 CAPITAL OUTLAY IT Functionality - - 20,000 18,177 - 156,233 29,306 20,000 18,177 100,000
680.9000 CAPITAL PROJECTS Other Projects 126,701 18,525 - - - 126,701 18,525 - - -
900.116 TRSF OUT Golf - - - - 1,300,000
900.122 TRSF OUT Equipment Replacement 46,562 43,996 43,996 43,996 60,822 900.181 TRSF OUT General Debt Service 125,719 125,717 125,718 125,718 125,718 M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 103 - City Manager
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Department Total: 10 - Legislative Services
Department: 20 - Administration
Division: 201 - General Services
Transfer - Transfer
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects 27

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
900.185 TRSF OUT Financing Authority Debt Service 308,336 319,688 330,512 330,512 341,879 900.207 TRSF OUT Road Repair & Acctblty Act (SB1) 82,333 82,333 82,333 82,333 82,333 900.215 TRSF OUT Fleet Maintenance - - - - 12,000
900.216 TRSF OUT Property Maintenance - 6,837 - - -
900.232 TRSF OUT Disposal - - - 10,086 -
900.260 TRSF OUT Transportation Capital Projects 3,438,632 74,000 - 458,100 781,400 900.261 TRSF OUT Water Capital Projects 18,891 - - 21,000 112,400 900.262 TRSF OUT Sewer Capital Projects 136,606 - - - - 900.265 TRSF OUT Facilities Capital Projects 307,759 1,619,020 55,000 168,861 1,079,427 900.427 TRSF OUT 2023-CALHOME-18021 - 11,618 - - 6,000
900.428 TRSF OUT 2024-CDBG-10005 - - - - 109,080
4,464,837 2,283,210 637,559 1,240,606 4,011,059
6,135,008 4,064,049 2,155,395 2,782,261 5,640,598
6,135,008 4,064,049 2,155,395 2,782,261 5,640,598
600.1010 EMP SRV Regular Salaries 465,983 448,835 470,724 556,670 609,134 600.1015 EMP SRV Buy back Salaries 7,143 7,337 17,141 20,092 21,940 600.1080 EMP SRV PERS 50,737 48,122 53,546 62,051 67,625 600.1081 EMP SRV PERS Unfunded Liability 60,529 98,176 120,730 142,250 144,815 600.1100 EMP SRV Medicare 6,775 4,494 6,964 8,006 8,764 600.1110 EMP SRV Disability/Life Insurance 10,727 11,247 11,043 12,698 13,900 600.1120 EMP SRV Health/Dental/Vision Insurance 114,131 101,673 107,401 107,401 122,439 600.1130 EMP SRV Worker's Compensation 4,147 4,147 3,310 3,310 3,674 600.1140 EMP SRV Unemployment Insurance 2,500 2,500 1,764 1,764 1,783 600.1190 EMP SRV Stipends 1,728 1,729 1,736 1,823 1,914 724,400 728,260 794,359 916,065 995,988
610.1010 SUPPLIES Office Supplies 1,508 1,018 2,000 2,000 1,000 610.1011 SUPPLIES SB 1383 Supplies - - - 500 500
610.1030 SUPPLIES Lubricant & Fuels 14 - 100 100 100
630.1020 COMMUNICATION Cellphone 836 992 1,500 1,000 1,000 630.1040 COMMUNICATION Postage 3,568 4,024 4,000 4,050 4,100 650.1010 TRAINING Travel & Conference 6,009 565 5,500 5,500 5,500 650.1020 TRAINING Training & Vocational 1,136 1,700 2,000 2,000 2,000 670.1040 MAINTENANCE Vehicle Maintenance 5,703 5,535 5,664 2,000 3,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 4,749 4,937 4,200 5,000 5,000 690.1030 SPC DEPT EXP Printing & Binding 1,706 2,409 1,500 1,500 1,500 690.1050 SPC DEPT EXP Rental 645 331 600 600 600
25,874 21,511 27,064 24,250 24,300
710.1001 PRINCIPAL Copiers 1,499 1,499 1,500 1,500 1,500 1,499 1,499 1,500 1,500 1,500
605.1010 ALLOC COSTS Liability Insurance 17,982 19,417 23,235 23,235 22,720 605.1020 ALLOC COSTS Property & Fire Insurance 9,141 11,856 11,540 11,540 13,127 605.1040 ALLOC COSTS Risk Management 5,994 5,724 6,213 6,213 7,321 605.1130 ALLOC COSTS Retiree Health 4,269 4,189 4,977 4,977 6,434 37,386 41,186 45,965 45,965 49,602
789,159 792,457 868,888 987,780 1,071,390
600.1010 EMP SRV Regular Salaries 107,268 111,032 112,292 120,833 116,046 600.1015 EMP SRV Buy back Salaries 1,076 2,151 2,152 2,258 2,170 600.1030 EMP SRV Overtime - 6 - 38 -
600.1080 EMP SRV PERS 11,618 12,024 12,416 13,035 12,441 600.1081 EMP SRV PERS Unfunded Liability 12,268 18,922 24,810 26,045 23,044 600.1100 EMP SRV Medicare 1,493 1,596 1,628 1,710 1,642 600.1110 EMP SRV Disability/Life Insurance 2,455 2,521 2,582 2,712 2,606 600.1120 EMP SRV Health/Dental/Vision Insurance 42,013 40,377 40,000 40,000 36,600 600.1130 EMP SRV Worker's Compensation 1,193 1,165 1,233 1,233 1,196 600.1140 EMP SRV Unemployment Insurance 719 676 657 657 580 600.1190 EMP SRV Stipends 3,187 3,265 3,368 3,536 3,398 183,289 193,736 201,138 212,057 199,723
610.1010 SUPPLIES Office Supplies 1,264 1,505 2,800 2,800 2,800 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies - 133 - - -
630.1010 COMMUNICATION Telephone 339 377 350 350 350
630.1020 COMMUNICATION Cellphone 836 992 800 950 950
630.1040 COMMUNICATION Postage 319 148 340 340 340
640.1010 SERVICES Professional & Technical 6,986 7,489 8,000 8,000 8,100 650.1010 TRAINING Travel & Conference 929 3,230 2,800 2,800 3,000 Account Classification Total: Transfer - Transfer
Division Total: 201 - General Services
Department Total: 20 - Administration
Department: 30 - Finance
Division: 001 - Administration
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 001 - Administration
Division: 104 - Human Resources
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments M & O - Maintenance and Operations
28

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
650.1020 TRAINING Training & Vocational 3,597 4,803 4,500 4,500 5,000 670.1040 MAINTENANCE Vehicle Maintenance 2,033 1,710 1,500 1,500 1,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,836 740 6,000 3,000 3,000 690.1030 SPC DEPT EXP Printing & Binding 636 966 800 800 800 690.1040 SPC DEPT EXP Personnel 79,646 83,296 50,000 150,000 70,000 99,421 105,387 77,890 175,040 95,840
605.1010 ALLOC COSTS Liability Insurance 5,971 6,517 7,704 7,707 7,704 605.1020 ALLOC COSTS Property & Fire Insurance 3,035 3,979 3,826 3,826 4,451 605.1040 ALLOC COSTS Risk Management 1,990 1,921 2,060 2,060 2,482 10,996 12,417 13,590 13,593 14,637
293,706 311,541 292,618 400,690 310,200
1,082,865 1,103,997 1,161,506 1,388,470 1,381,590
600.1010 EMP SRV Regular Salaries 335,009 354,862 362,257 397,498 349,524 600.1015 EMP SRV Buy back Salaries 9,269 8,494 9,808 11,118 10,080 600.1020 EMP SRV Part Time Salaries 6,634 11,760 12,012 12,444 12,407 600.1030 EMP SRV Overtime - - - 57 -
600.1080 EMP SRV PERS 39,397 41,655 42,968 47,429 43,947 600.1081 EMP SRV PERS Unfunded Liability 51,923 63,814 106,937 102,011 114,281 600.1090 EMP SRV Social Security 381 729 745 771 769
600.1100 EMP SRV Medicare 4,993 5,438 5,494 6,014 5,318 600.1110 EMP SRV Disability/Life Insurance 8,436 8,281 8,438 9,254 8,150 600.1120 EMP SRV Health/Dental/Vision Insurance 95,338 100,942 100,001 100,001 80,001 600.1130 EMP SRV Worker's Compensation 3,569 3,482 3,914 3,914 3,497 600.1140 EMP SRV Unemployment Insurance 2,151 2,022 2,086 2,086 1,697 557,099 601,479 654,660 692,597 629,671
610.1010 SUPPLIES Office Supplies 2,372 2,499 2,300 2,300 2,550 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 12,469 9,198 52,150 52,150 9,650 610.1030 SUPPLIES Lubricant & Fuels 455 1,209 800 800 800 610.1040 SUPPLIES Repair & Maintenance Supplies 254 121 250 260 250 610.1060 SUPPLIES Safety Equipment & Supplies 865 750 750 750 750 610.1070 SUPPLIES Athletic Supplies 5,399 - - - -
620.1010 UTILITIES Electric 21,498 24,205 24,000 24,000 24,000 620.1020 UTILITIES Gas 2,989 3,252 3,500 3,500 3,500
630.1010 COMMUNICATION Telephone 3,358 1,710 500 500 500 630.1020 COMMUNICATION Cellphone 2,952 3,100 3,200 3,200 3,200 630.1040 COMMUNICATION Postage 507 531 700 700 700
640.1010 SERVICES Professional & Technical 9,351 12,550 9,200 9,200 9,200 640.1020 SERVICES Contractual 4,058 4,336 5,150 6,100 5,300 650.1010 TRAINING Travel & Conference 2,290 2,300 2,300 2,690 3,500 650.1020 TRAINING Training & Vocational 669 850 675 675 1,575 670.1010 MAINTENANCE Repair & Maintenance 12,579 12,666 13,000 22,540 13,000 670.1040 MAINTENANCE Vehicle Maintenance 6,376 3,372 3,158 3,158 3,300 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 6,601 7,413 5,000 5,000 5,000 690.1030 SPC DEPT EXP Printing & Binding - 0 - - -
690.1050 SPC DEPT EXP Rental 588 627 650 895 750
690.1160 SPC DEPT EXP Copy Machine Expense 3,097 4,799 3,200 5,065 4,300 98,727 95,488 130,483 143,483 91,825
710.1001 PRINCIPAL Copiers 7,508 7,508 7,509 7,525 7,510 7,508 7,508 7,509 7,525 7,510
605.1010 ALLOC COSTS Liability Insurance 16,722 20,612 24,794 24,794 26,775 605.1020 ALLOC COSTS Property & Fire Insurance 8,500 12,586 12,314 12,314 15,470 605.1030 ALLOC COSTS Auto Insurance 6,390 4,260 5,340 5,340 5,120 605.1040 ALLOC COSTS Risk Management 5,574 6,076 6,631 6,631 8,627 605.1130 ALLOC COSTS Retiree Health 2,471 3,335 3,972 3,972 3,481 39,657 46,869 53,051 53,051 59,473
730.1070 CAPITAL OUTLAY Machinery and Equipment 122,337 - - 95,133 - 730.1090 CAPITAL OUTLAY Improvements 34,999 - - - -
157,336 - - 95,133 -
860,328 751,344 845,703 991,789 788,479
600.1010 EMP SRV Regular Salaries 216,990 243,872 268,377 281,824 311,420 600.1015 EMP SRV Buy back Salaries 14,149 6,906 870 914 960 600.1020 EMP SRV Part Time Salaries 10,849 8,001 3,432 3,432 3,619 600.1030 EMP SRV Overtime 1,789 1,068 - 1,758 31,938
Department: 40 - Parks & Community Services
Division: 401 - Community Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 104 - Human Resources
Department Total: 30 - Finance
Division Total: 401 - Community Services
Division: 402 - Park Services
Employee Service - Employee Services
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay 29

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1080 EMP SRV PERS 22,689 21,698 27,981 29,381 32,203 600.1081 EMP SRV PERS Unfunded Liability 34,106 18,802 20,341 19,362 21,045 600.1090 EMP SRV Social Security 191 448 213 213 224
600.1100 EMP SRV Medicare 3,416 3,718 3,990 4,184 4,618 600.1110 EMP SRV Disability/Life Insurance 6,301 6,228 6,249 6,559 7,241 600.1120 EMP SRV Health/Dental/Vision Insurance 94,419 99,680 112,401 112,401 112,401 600.1130 EMP SRV Worker's Compensation 26,973 28,137 27,364 27,364 29,915 600.1140 EMP SRV Unemployment Insurance 2,033 2,042 1,823 1,823 1,814 600.1170 EMP SRV Uniform Allowance 6,334 8,515 3,372 7,600 7,500 440,241 449,113 476,413 496,815 564,898
610.1010 SUPPLIES Office Supplies 936 707 900 900 900
610.1020 SUPPLIES Operating Supplies 23,943 18,586 18,000 18,000 18,000 610.1030 SUPPLIES Lubricant & Fuels 31,659 29,396 25,500 31,371 28,000 610.1040 SUPPLIES Repair & Maintenance Supplies 21,958 23,650 23,000 23,000 23,000 610.1050 SUPPLIES Small Tools 7,890 9,464 8,500 8,500 8,500 610.1060 SUPPLIES Safety Equipment & Supplies 25,456 13,736 13,600 13,600 13,600 620.1010 UTILITIES Electric 64,755 75,256 55,000 60,000 60,000 620.1020 UTILITIES Gas - 6 - - -
630.1010 COMMUNICATION Telephone 125 3,078 3,050 3,050 3,100 630.1020 COMMUNICATION Cellphone 5,846 5,517 5,300 5,300 5,520 640.1020 SERVICES Contractual 13,682 18,108 18,500 24,525 18,500 650.1020 TRAINING Training & Vocational 6,496 4,981 5,500 5,500 5,500 670.1010 MAINTENANCE Repair & Maintenance 19,137 21,885 20,000 33,897 20,000 670.1030 MAINTENANCE Equipment Maintenance 3,411 3,573 3,500 3,500 3,500 670.1040 MAINTENANCE Vehicle Maintenance 4,120 2,427 6,391 3,200 6,300 670.1050 MAINTENANCE Maintenance Contracts 170,390 173,377 192,750 192,750 206,700 670.1070 MAINTENANCE Rental Prop Maintenance 5,027 7,554 8,798 3,000 8,800 690.1050 SPC DEPT EXP Rental 12,663 14,439 15,000 15,000 15,000 690.1300 SPC DEPT EXP Beautification Program 51,075 - - - - 468,569 425,739 423,289 445,093 444,920
710.2050 PRINCIPAL Vehicles 4,461 - - - -
4,461 - - - -
720.2050 INTEREST Vehicles 1,397 - - - -
1,397 - - - -
605.1010 ALLOC COSTS Liability Insurance 17,581 20,341 25,003 25,003 24,840 605.1020 ALLOC COSTS Property & Fire Insurance 8,937 12,421 12,418 12,418 14,352 605.1030 ALLOC COSTS Auto Insurance 8,520 7,455 9,345 9,345 14,080 605.1040 ALLOC COSTS Risk Management 5,860 5,996 6,686 6,686 8,004 605.1130 ALLOC COSTS Retiree Health 4,722 5,871 5,871 5,871 6,759 45,620 52,084 59,323 59,323 68,035
730.1070 CAPITAL OUTLAY Machinery and Equipment 59,972 13,750 13,907 13,907 11,439 730.1100 CAPITAL OUTLAY IT Functionality 11,037 16,417 - - - 71,009 30,167 13,907 13,907 11,439
1,031,297 957,103 972,932 1,015,138 1,089,292
600.1010 EMP SRV Regular Salaries (769) 52,670 53,771 56,466 62,259 600.1020 EMP SRV Part Time Salaries 35,244 - - 12,000 12,000 600.1030 EMP SRV Overtime 678 - - - -
600.1080 EMP SRV PERS 2,634 3,877 4,280 4,495 4,937
600.1081 EMP SRV PERS Unfunded Liability - - 258 243 274 600.1100 EMP SRV Medicare 523 751 780 819 903
600.1110 EMP SRV Disability/Life Insurance - 1,178 1,237 1,299 1,432 600.1120 EMP SRV Health/Dental/Vision Insurance - 8,462 20,000 20,000 20,000 38,310 66,938 80,326 95,322 101,805
610.1020 SUPPLIES Operating Supplies 8,198 7,066 8,500 9,635 10,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 222 376 450 450 450 690.1020 SPC DEPT EXP Advertising 3,547 3,200 3,550 5,498 4,000 690.1050 SPC DEPT EXP Rental 5,844 5,969 6,000 6,000 7,000 690.1140 SPC DEPT EXP Independence Day Event 29,378 52,159 48,224 48,224 48,500 690.1290 SPC DEPT EXP Summer Night Lights Program 39,483 29,056 30,080 30,080 30,080 86,672 97,826 96,804 99,887 100,530
124,982 164,764 177,130 195,209 202,335
600.1010 EMP SRV Regular Salaries - - - 37,140 57,222
600.1020 EMP SRV Part Time Salaries 171,640 195,726 322,276 386,221 443,702 600.1080 EMP SRV PERS 11,544 14,488 25,656 33,697 39,726 Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 402 - Park Services
Division: 403 - Special Events
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 403 - Special Events
Division: 404 - Youth Services
Employee Service - Employee Services
30

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1081 EMP SRV PERS Unfunded Liability 4,583 802 1,544 1,458 2,204 600.1090 EMP SRV Social Security - - - 79 -
600.1100 EMP SRV Medicare 2,488 2,838 4,673 6,135 7,263 600.1110 EMP SRV Disability/Life Insurance - - - 854 1,316 600.1120 EMP SRV Health/Dental/Vision Insurance - - - 14,636 20,000 600.1130 EMP SRV Worker's Compensation 23,047 24,533 25,966 25,966 39,867 600.1140 EMP SRV Unemployment Insurance 2,889 2,961 2,878 2,878 4,022 216,191 241,348 382,993 509,064 615,322
610.1010 SUPPLIES Office Supplies 515 522 500 1,200 1,700 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 7,126 7,776 7,500 45,250 56,300 630.1020 COMMUNICATION Cellphone 3,898 3,905 3,600 3,750 5,320 650.1020 TRAINING Training & Vocational 285 876 1,500 3,000 7,800 690.1050 SPC DEPT EXP Rental 290 235 470 470 470
12,114 13,314 13,570 53,670 71,590
605.1010 ALLOC COSTS Liability Insurance 6,111 7,029 11,195 11,195 10,949 605.1020 ALLOC COSTS Property & Fire Insurance 3,106 4,292 5,560 5,560 6,326 605.1040 ALLOC COSTS Risk Management 2,037 2,072 2,994 2,994 3,528 11,254 13,393 19,749 19,749 20,803
239,560 268,055 416,312 582,483 707,715
600.1010 EMP SRV Regular Salaries 53,930 50,544 52,779 55,422 61,075 600.1015 EMP SRV Buy back Salaries 470 - 1,030 1,082 1,193 600.1020 EMP SRV Part Time Salaries 51,504 56,600 75,504 75,504 68,754 600.1080 EMP SRV PERS 4,109 3,748 4,201 4,412 4,843
600.1081 EMP SRV PERS Unfunded Liability - 123 253 239 269 600.1090 EMP SRV Social Security 3,193 3,509 4,682 4,682 4,264 600.1100 EMP SRV Medicare 1,524 1,543 1,861 1,899 1,883 600.1110 EMP SRV Disability/Life Insurance 1,325 1,135 1,214 1,275 1,405 600.1120 EMP SRV Health/Dental/Vision Insurance 19,461 20,385 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 8,610 7,001 9,485 9,485 10,061 600.1140 EMP SRV Unemployment Insurance 1,079 845 1,051 1,051 1,015 145,206 145,433 172,060 175,051 174,762
610.1010 SUPPLIES Office Supplies 1,779 1,324 1,608 1,608 1,608 610.1020 SUPPLIES Operating Supplies 5,351 4,554 18,350 18,500 5,500 610.1040 SUPPLIES Repair & Maintenance Supplies 4,347 1,284 4,000 4,000 4,000 610.1060 SUPPLIES Safety Equipment & Supplies 266 382 455 455 455 610.1070 SUPPLIES Athletic Supplies 4,943 4,942 5,000 5,000 5,000 620.1010 UTILITIES Electric 31,207 31,808 30,000 30,000 30,000 620.1020 UTILITIES Gas - - - - 400
630.1010 COMMUNICATION Telephone 1,519 1,607 1,300 1,300 1,020 630.1020 COMMUNICATION Cellphone - - - - 630
640.1020 SERVICES Contractual 8,837 9,581 10,000 10,000 10,000 670.1020 MAINTENANCE Building Maintenance 3,526 202,491 3,525 3,525 3,525 690.1020 SPC DEPT EXP Advertising 2,060 2,183 2,000 2,000 2,000 63,835 260,156 76,238 76,388 64,138
605.1010 ALLOC COSTS Liability Insurance 4,206 5,439 11,968 11,968 6,855 605.1020 ALLOC COSTS Property & Fire Insurance 2,138 3,321 5,944 5,944 3,961 605.1030 ALLOC COSTS Auto Insurance - - 1,335 1,335 1,280 605.1040 ALLOC COSTS Risk Management 1,402 1,603 3,201 3,201 2,209 7,746 10,363 22,448 22,448 14,305
730.1100 CAPITAL OUTLAY IT Functionality 16,443 - - - - 16,443 - - - -
233,230 415,952 270,746 273,887 253,205
600.1010 EMP SRV Regular Salaries - - - - 63,799
600.1015 EMP SRV Buy back Salaries - - - - 1,222
600.1020 EMP SRV Part Time Salaries 103,071 126,645 100,000 130,000 140,000 600.1030 EMP SRV Overtime 24 - - - -
600.1080 EMP SRV PERS 805 412 2,000 2,000 5,059
600.1081 EMP SRV PERS Unfunded Liability - - - - 281
600.1090 EMP SRV Social Security 5,887 7,630 5,500 5,500 6,000 600.1100 EMP SRV Medicare 1,495 1,836 1,500 1,500 2,925 600.1110 EMP SRV Disability/Life Insurance - - - - 1,467 600.1120 EMP SRV Health/Dental/Vision Insurance - - - - 20,000 600.1130 EMP SRV Worker's Compensation 18,944 18,944 18,944 18,944 20,000 600.1140 EMP SRV Unemployment Insurance 2,423 2,423 2,423 2,423 3,000 M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 404 - Youth Services
Division: 406 - Sportsplex
Account Classification Total: Employee Service - Employee Services Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 406 - Sportsplex
Division: 407 - Sports Programs
Employee Service - Employee Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 31

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
132,650 157,889 130,367 160,367 263,753
610.1010 SUPPLIES Office Supplies 413 216 350 350 350
610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 14,146 15,048 14,100 15,300 15,300 610.1040 SUPPLIES Repair & Maintenance Supplies 4,750 4,300 4,500 5,450 4,500 610.1060 SUPPLIES Safety Equipment & Supplies 82 - 100 100 100 610.1070 SUPPLIES Athletic Supplies 34,668 32,264 34,000 41,636 41,700 630.1020 COMMUNICATION Cellphone 747 620 800 650 650
640.1080 SERVICES Other Fees 1,556 2,053 1,400 1,400 1,400 650.1020 TRAINING Training & Vocational 1,000 939 1,000 1,000 1,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 72 570 200 350 1,000 690.1050 SPC DEPT EXP Rental 7,905 7,380 8,500 8,500 7,500 65,339 63,390 64,950 74,736 74,000
605.1010 ALLOC COSTS Liability Insurance 4,130 4,632 5,304 5,304 5,393 605.1020 ALLOC COSTS Property & Fire Insurance 2,099 2,828 2,634 2,634 3,116 605.1040 ALLOC COSTS Risk Management 1,377 1,365 1,418 1,418 1,738 7,606 8,825 9,356 9,356 10,247
205,594 230,104 204,673 244,459 348,000
600.1010 EMP SRV Regular Salaries 49,572 26,035 27,637 28,992 31,910 600.1015 EMP SRV Buy back Salaries 457 - - - -
600.1020 EMP SRV Part Time Salaries 7,805 19,387 20,592 21,455 21,195 600.1080 EMP SRV PERS 3,741 2,052 2,200 2,308 2,531
600.1081 EMP SRV PERS Unfunded Liability - 129 130 125 138 600.1090 EMP SRV Social Security 484 1,202 1,277 1,330 1,314 600.1100 EMP SRV Medicare 811 653 699 731 770
600.1110 EMP SRV Disability/Life Insurance 1,182 1,185 636 667 734 600.1120 EMP SRV Health/Dental/Vision Insurance 19,773 10,498 10,000 10,000 10,000 600.1130 EMP SRV Worker's Compensation 746 728 1,448 1,448 1,536 600.1140 EMP SRV Unemployment Insurance 450 423 772 772 745 85,021 62,292 65,391 67,828 70,873
610.1010 SUPPLIES Office Supplies 1,153 1,533 1,400 1,550 1,400 610.1020 SUPPLIES Operating Supplies 6,562 6,624 6,500 6,500 6,500 610.1030 SUPPLIES Lubricant & Fuels 282 236 250 420 450 620.1010 UTILITIES Electric 18,224 20,000 18,000 18,000 18,000 620.1020 UTILITIES Gas 1,975 2,382 2,500 2,500 2,500
630.1010 COMMUNICATION Telephone 1,690 1,264 1,500 1,500 1,500 630.1040 COMMUNICATION Postage 3 1 25 25 10
640.1020 SERVICES Contractual 7,848 10,849 9,500 9,500 10,000 670.1020 MAINTENANCE Building Maintenance 6,315 1,579 2,150 3,500 2,150 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 660 818 650 650 650 690.1050 SPC DEPT EXP Rental 2,296 529 2,500 2,500 1,000 690.1170 SPC DEPT EXP Senior Citizens Meals 72,166 80,925 92,275 92,275 121,913 119,174 126,740 137,250 138,920 166,073
710.1001 PRINCIPAL Copiers 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400
605.1010 ALLOC COSTS Liability Insurance 5,032 5,285 9,056 9,056 12,693 605.1020 ALLOC COSTS Property & Fire Insurance 2,558 3,227 4,498 4,498 7,334 605.1030 ALLOC COSTS Auto Insurance - - 1,335 1,335 2,560 605.1040 ALLOC COSTS Risk Management 1,677 1,558 2,422 2,422 4,090 605.1060 ALLOC COSTS Custodian 21,309 18,191 23,405 23,405 24,108 605.1130 ALLOC COSTS Retiree Health - - 3,703 3,703 4,011 605.1170 ALLOC COSTS Property Maintenance 50,149 61,620 53,773 53,773 63,143 80,725 89,881 98,192 98,192 117,939
730.1040 CAPITAL OUTLAY Vehicles - 61,197 - - -
730.1100 CAPITAL OUTLAY IT Functionality 10,799 - - - - 10,799 61,197 - - -
298,119 342,510 303,233 307,340 357,285
2,993,110 3,129,831 3,190,729 3,610,305 3,746,311
600.1010 EMP SRV Regular Salaries 470,640 474,086 487,705 589,717 593,342 600.1015 EMP SRV Buy back Salaries 14,127 7,892 18,774 22,004 22,073 600.1080 EMP SRV PERS 95,545 97,803 85,444 99,873 100,494 600.1081 EMP SRV PERS Unfunded Liability 154,972 206,156 246,353 287,858 295,799 600.1100 EMP SRV Medicare 6,859 6,856 7,155 8,349 8,401 Account Classification Total: Employee Service - Employee Services Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 407 - Sports Programs
Division: 408 - Senior Center
Department: 50 - Police
Division: 001 - Administration
Employee Service - Employee Services
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 408 - Senior Center
Department Total: 40 - Parks & Community Services
32

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1110 EMP SRV Disability/Life Insurance 11,022 11,259 11,350 13,241 13,325 600.1120 EMP SRV Health/Dental/Vision Insurance 84,027 80,754 80,001 80,001 80,001 600.1130 EMP SRV Worker's Compensation 29,780 22,376 23,684 23,684 25,122 600.1140 EMP SRV Unemployment Insurance 1,439 1,352 1,315 1,315 1,269 600.1170 EMP SRV Uniform Allowance 3,210 3,210 2,770 3,402 3,402 871,620 911,743 964,551 1,129,444 1,143,228
610.1010 SUPPLIES Office Supplies 555 807 1,000 1,000 1,000 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 2,066 1,998 4,500 4,500 4,500 610.1030 SUPPLIES Lubricant & Fuels 8,734 9,392 9,000 12,000 12,000 610.1080 SUPPLIES Volunteers Supplies 7,103 8,714 8,150 8,150 8,150 610.1110 SUPPLIES Explorers Supplies 2,291 1,937 1,900 1,900 1,900 620.1010 UTILITIES Electric 6,474 7,086 7,250 7,250 7,250 620.1020 UTILITIES Gas 48 85 250 250 250
620.1040 UTILITIES Cable 1,229 830 950 1,650 1,650
630.1010 COMMUNICATION Telephone 271 291 300 300 300
630.1020 COMMUNICATION Cellphone 2,943 3,098 3,000 3,000 3,000 630.1040 COMMUNICATION Postage 165 111 190 190 190
640.1010 SERVICES Professional & Technical 5,213 13,254 11,850 11,850 13,500 640.1020 SERVICES Contractual 72 42 4,500 4,500 4,500
650.1010 TRAINING Travel & Conference 680 174 2,500 2,500 2,500 650.1020 TRAINING Training & Vocational 1,705 223 1,500 1,500 1,500 670.1010 MAINTENANCE Repair & Maintenance 9,225 17,341 38,000 25,000 25,000 670.1040 MAINTENANCE Vehicle Maintenance - 250 4,500 4,500 4,500 670.1050 MAINTENANCE Maintenance Contracts 2,854 4,135 4,500 6,000 6,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,440 2,010 2,000 2,000 2,000 690.1030 SPC DEPT EXP Printing & Binding 1 1 90 90 90
690.1190 SPC DEPT EXP Police Advisor Commission - - 95 95 95 690.1350 SPC DEPT EXP Summer Camp - 1,500 1,500 1,500 1,500 799.2000 MISCELLANEOUS Bad Debts Expense 66,903 53,590 - - - 120,971 126,870 107,525 99,725 101,375
710.1001 PRINCIPAL Copiers 777 498 499 499 499
777 498 499 499 499
605.1010 ALLOC COSTS Liability Insurance 21,325 23,373 28,529 28,529 29,613 605.1020 ALLOC COSTS Property & Fire Insurance 10,840 14,272 14,169 14,169 17,110 605.1030 ALLOC COSTS Auto Insurance 4,260 4,260 6,675 6,675 5,120 605.1040 ALLOC COSTS Risk Management 7,108 6,890 7,629 7,629 9,542 605.1130 ALLOC COSTS Retiree Health 16,659 25,591 27,116 27,116 29,343 60,192 74,386 84,118 84,118 90,728
730.1040 CAPITAL OUTLAY Vehicles - 83,553 - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 10,975 - - - - 10,975 83,553 - - -
1,064,535 1,197,050 1,156,693 1,313,786 1,335,830
600.1010 EMP SRV Regular Salaries 1,724,185 1,463,568 1,605,783 1,721,620 1,844,569 600.1015 EMP SRV Buy back Salaries 51,369 25,070 25,531 26,807 28,522 600.1020 EMP SRV Part Time Salaries - - 50,000 50,000 50,000 600.1030 EMP SRV Overtime 273,319 170,653 180,000 180,000 180,000 600.1050 EMP SRV Standby 100 100 - - -
600.1060 EMP SRV Holiday 79,751 71,187 93,000 93,000 93,000 600.1080 EMP SRV PERS 306,138 256,993 253,604 269,765 287,709 600.1081 EMP SRV PERS Unfunded Liability 350,453 354,433 384,921 448,081 490,503 600.1090 EMP SRV Social Security 3,712 - - - -
600.1100 EMP SRV Medicare 29,977 25,081 23,530 24,818 26,526 600.1110 EMP SRV Disability/Life Insurance 44,672 36,880 37,325 39,366 42,150 600.1120 EMP SRV Health/Dental/Vision Insurance 348,551 305,902 320,003 320,003 320,003 600.1130 EMP SRV Worker's Compensation 163,792 138,032 130,716 130,716 138,652 600.1140 EMP SRV Unemployment Insurance 7,914 6,423 5,585 5,585 5,392 600.1170 EMP SRV Uniform Allowance 40,051 35,716 17,120 20,160 20,160 3,423,984 2,890,040 3,127,118 3,329,921 3,527,186
610.1010 SUPPLIES Office Supplies 2,228 1,982 3,000 3,000 3,000 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 55,337 28,334 30,000 30,000 30,000 610.1030 SUPPLIES Lubricant & Fuels 49,388 61,375 70,000 70,000 70,000 610.1090 SUPPLIES Prisoner Supplies 3,286 2,521 5,000 5,000 5,000 620.1010 UTILITIES Electric 51,540 56,636 55,000 55,000 55,000 620.1020 UTILITIES Gas 386 660 1,000 1,500 1,650
630.1010 COMMUNICATION Telephone 2,140 2,316 2,500 2,500 2,500 Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 001 - Administration
Division: 502 - Patrol
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay 33

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
630.1020 COMMUNICATION Cellphone 1,962 2,065 2,500 2,500 2,500 630.1030 COMMUNICATION Internet 3,275 3,356 3,200 3,200 3,200 630.1040 COMMUNICATION Postage 37 29 90 90 90
640.1010 SERVICES Professional & Technical 40,899 42,252 49,750 49,750 49,750 640.1020 SERVICES Contractual 656 714 7,000 7,000 7,000 650.1010 TRAINING Travel & Conference - 2,033 3,500 3,500 3,500 650.1020 TRAINING Training & Vocational 6,014 25,735 18,000 18,000 18,000 670.1030 MAINTENANCE Equipment Maintenance - - 29,042 1,635 1,635 670.1050 MAINTENANCE Maintenance Contracts 21,081 29,328 30,000 30,000 32,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,923 2,206 2,750 2,750 2,750 690.1020 SPC DEPT EXP Advertising 56 1,843 750 750 750
690.1030 SPC DEPT EXP Printing & Binding 3,107 4,142 3,250 3,500 4,000 690.1180 SPC DEPT EXP Community Promotion / Misc 2,890 3,029 5,000 5,000 5,000 690.1200 SPC DEPT EXP Armory/Range Expense 34,180 35,007 40,000 40,000 40,000 280,386 305,564 361,332 334,675 337,825
710.1001 PRINCIPAL Copiers 2,915 1,868 1,869 1,869 1,869 710.2074 PRINCIPAL BodyCam - - - 34,468 34,468
2,915 1,868 1,869 36,337 36,337
605.1010 ALLOC COSTS Liability Insurance 98,463 97,451 105,125 105,125 101,907 605.1020 ALLOC COSTS Property & Fire Insurance 50,052 59,505 52,211 52,211 58,880 605.1030 ALLOC COSTS Auto Insurance 17,040 10,650 41,385 41,385 21,760 605.1040 ALLOC COSTS Risk Management 32,821 28,726 28,113 28,113 32,837 605.1130 ALLOC COSTS Retiree Health 7,006 12,141 10,605 10,605 11,808 205,382 208,473 237,439 237,439 227,192
730.1070 CAPITAL OUTLAY Machinery and Equipment - 16,200 - - - - 16,200 - - -
3,912,666 3,422,146 3,727,758 3,938,372 4,128,540
600.1010 EMP SRV Regular Salaries 315,154 480,993 563,650 627,170 660,902 600.1015 EMP SRV Buy back Salaries 10,226 19,402 15,499 16,276 17,114 600.1030 EMP SRV Overtime 28,380 62,330 30,000 60,000 60,000 600.1050 EMP SRV Standby 2,025 7,782 2,600 7,000 7,000
600.1060 EMP SRV Holiday 13,426 21,742 15,000 15,000 15,000 600.1080 EMP SRV PERS 65,897 83,037 84,462 91,066 95,598 600.1081 EMP SRV PERS Unfunded Liability 119,707 98,414 120,912 127,004 137,537 600.1100 EMP SRV Medicare 5,097 8,639 8,249 8,907 9,383 600.1110 EMP SRV Disability/Life Insurance 8,310 13,019 13,088 14,128 14,881 600.1120 EMP SRV Health/Dental/Vision Insurance 97,775 108,942 120,001 120,001 120,001 600.1130 EMP SRV Worker's Compensation 29,780 24,595 41,410 41,410 43,924 600.1140 EMP SRV Unemployment Insurance 1,439 1,352 1,972 1,972 1,903 600.1170 EMP SRV Uniform Allowance 8,057 7,202 5,350 6,300 6,300 705,272 937,448 1,022,193 1,136,234 1,189,543
610.1010 SUPPLIES Office Supplies 295 763 1,000 1,000 1,000 610.1020 SUPPLIES Operating Supplies 6,907 5,094 10,000 10,000 10,000 610.1030 SUPPLIES Lubricant & Fuels 13,630 7,770 16,500 10,000 10,000 620.1010 UTILITIES Electric 6,443 7,080 7,500 7,500 7,500 620.1020 UTILITIES Gas 48 85 180 180 225
630.1010 COMMUNICATION Telephone 591 329 550 550 550
630.1020 COMMUNICATION Cellphone 1,512 1,549 1,400 1,400 1,400 630.1030 COMMUNICATION Internet 1,260 1,291 1,400 1,400 1,400 630.1040 COMMUNICATION Postage 144 193 200 200 200
640.1010 SERVICES Professional & Technical 21,766 20,564 21,500 50,000 25,000 640.1020 SERVICES Contractual 144 85 200 200 200
650.1010 TRAINING Travel & Conference 1,149 1,449 1,500 1,500 1,500 650.1020 TRAINING Training & Vocational 1,996 2,915 2,000 2,000 2,000 670.1050 MAINTENANCE Maintenance Contracts 3,386 3,539 3,750 4,000 4,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 194 204 350 750 750 690.1230 SPC DEPT EXP Informant Expenses 1,052 400 1,200 1,200 1,200 60,517 53,310 69,230 91,880 67,425
710.1001 PRINCIPAL Copiers 1,554 996 997 997 997
1,554 996 997 997 997
605.1010 ALLOC COSTS Liability Insurance 17,346 19,078 29,919 29,919 30,161 605.1020 ALLOC COSTS Property & Fire Insurance 8,818 11,649 14,859 14,859 17,426 605.1030 ALLOC COSTS Auto Insurance 3,195 5,325 1,335 1,335 1,280 605.1040 ALLOC COSTS Risk Management 5,782 5,624 8,001 8,001 9,719 35,141 41,676 54,114 54,114 58,586
802,484 1,033,430 1,146,534 1,283,225 1,316,551
Account Classification Total: M & O - Maintenance and Operations Division Total: 502 - Patrol
Division: 503 - Investigative
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 34 Division Total: 503 - Investigative

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1010 EMP SRV Regular Salaries 306,515 431,637 471,153 509,316 537,705 600.1015 EMP SRV Buy back Salaries 3,037 - 10,705 11,240 11,803 600.1030 EMP SRV Overtime 24,624 25,572 15,000 25,000 25,000 600.1060 EMP SRV Holiday 10,237 16,518 11,000 11,000 11,000 600.1080 EMP SRV PERS 40,024 68,264 66,024 69,394 73,048 600.1081 EMP SRV PERS Unfunded Liability 43,472 172,923 189,462 198,930 202,645 600.1100 EMP SRV Medicare 4,640 6,701 6,889 7,249 7,650 600.1110 EMP SRV Disability/Life Insurance 7,604 10,581 10,930 11,500 12,136 600.1120 EMP SRV Health/Dental/Vision Insurance 125,418 129,138 140,001 140,001 140,001 600.1130 EMP SRV Worker's Compensation 2,984 3,494 4,314 4,314 4,576 600.1140 EMP SRV Unemployment Insurance 1,799 2,028 2,300 2,300 2,220 600.1170 EMP SRV Uniform Allowance 3,884 4,518 4,070 4,260 4,260 574,237 871,374 931,848 994,504 1,032,044
610.1010 SUPPLIES Office Supplies 618 1,913 1,250 1,250 1,250 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 4,102 2,457 5,000 5,000 5,000 620.1010 UTILITIES Electric 16,106 17,699 17,500 17,500 17,500 620.1020 UTILITIES Gas 121 212 450 450 550
630.1010 COMMUNICATION Telephone 4,775 3,640 4,250 4,250 4,250 630.1020 COMMUNICATION Cellphone 756 774 800 800 800
630.1040 COMMUNICATION Postage 1,028 1,524 1,450 1,600 1,750 640.1010 SERVICES Professional & Technical 8,450 9,806 10,260 10,260 10,750 640.1020 SERVICES Contractual 415 244 1,500 1,500 1,500 650.1010 TRAINING Travel & Conference 3,122 1,620 3,500 3,500 3,500 650.1020 TRAINING Training & Vocational 2,095 2,247 2,000 2,750 3,000 670.1050 MAINTENANCE Maintenance Contracts 11,136 11,499 17,500 13,000 13,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 865 669 800 1,600 1,750 690.1020 SPC DEPT EXP Advertising - - 100 100 100
53,589 54,303 66,360 63,560 64,700
710.1001 PRINCIPAL Copiers 4,469 2,865 2,865 2,865 2,865 4,469 2,865 2,865 2,865 2,865
605.1010 ALLOC COSTS Liability Insurance 14,747 16,763 27,419 27,419 27,639 605.1020 ALLOC COSTS Property & Fire Insurance 7,496 10,236 13,618 13,618 15,969 605.1040 ALLOC COSTS Risk Management 4,916 4,941 7,332 7,332 8,906 27,159 31,940 48,369 48,369 52,514
659,454 960,482 1,049,442 1,109,298 1,152,123
600.1010 EMP SRV Regular Salaries 51,086 54,218 54,998 57,749 60,642 600.1015 EMP SRV Buy back Salaries - - 1,054 1,106 1,162 600.1020 EMP SRV Part Time Salaries - 8,754 22,558 11,279 - 600.1030 EMP SRV Overtime - - - - -
600.1080 EMP SRV PERS 6,807 7,349 7,430 7,802 8,181
600.1081 EMP SRV PERS Unfunded Liability 7,964 17,309 23,330 24,497 24,081 600.1090 EMP SRV Social Security - 543 1,399 699 -
600.1100 EMP SRV Medicare 711 872 1,124 1,001 879
600.1110 EMP SRV Disability/Life Insurance 1,191 1,226 1,265 1,328 1,395 600.1120 EMP SRV Health/Dental/Vision Insurance 21,007 20,188 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 12,880 7,265 11,534 11,534 12,234 600.1140 EMP SRV Unemployment Insurance 622 338 493 493 476 600.1170 EMP SRV Uniform Allowance - 1,475 1,500 1,500 1,500 102,269 119,537 146,685 138,988 130,550
610.1020 SUPPLIES Operating Supplies 9,491 2,418 2,250 2,250 2,250 610.1030 SUPPLIES Lubricant & Fuels 6,911 2,832 7,500 7,500 7,500 620.1010 UTILITIES Electric 85 339 600 400 400
630.1010 COMMUNICATION Telephone - - - - -
630.1020 COMMUNICATION Cellphone 252 258 250 350 550
640.1010 SERVICES Professional & Technical 15,046 13,415 12,500 20,000 17,500 640.1020 SERVICES Contractual 141,942 205,994 211,919 211,919 217,205 650.1020 TRAINING Training & Vocational - - 300 300 300 670.1010 MAINTENANCE Repair & Maintenance - 9,284 - - - 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 250 250 250 690.1360 SPC DEPT EXP Trap & Release program 750 950 1,500 1,500 1,500 174,477 235,491 237,069 244,469 247,455
605.1010 ALLOC COSTS Liability Insurance 3,457 6,901 9,713 9,713 10,595 605.1020 ALLOC COSTS Property & Fire Insurance 1,757 4,214 4,824 4,824 6,122 605.1030 ALLOC COSTS Auto Insurance 1,065 1,065 1,335 1,335 1,280 Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Division: 504 - Records & Communication
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 504 - Records & Communication
Division: 505 - Animal Control
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 35