Cities Index.
01. Adoption of the Lighting & Landscaping Assessment Levy for FY 26-27

Downey City Council
July 28, 2026

Document
01. Adoption of the Lighting & Landscaping Assessment Levy for FY 26-27
Meeting
July 28, 2026
Body
Downey City Council
Pages
45
Original file
93 KB
Text extracted from the city's file for reading and search. Open the original on lf.downeyca.org. That file is the official record.

Item No. 1.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: OFFICE OF THE CITY MANAGER
BY: MATTHEW BAUMGARDNER, DIRECTOR OF PUBLIC WORKSICITY ENGINEER DATE: JULY 28, 2026

ADOPTION OF A RESOLUTION ADOPTING THE LIGHTING AND LANDSCAPING SUBJECT: ASSESSMENT LEVY FOR FISCAL YEAR 2026-2027

EXECUTIVE SUMMARY
The City Council will conduct a public hearing to adopt the proposed annual levy for Fiscal Year 2026-2027 and consider adopting Resolution No. 26-8372, confirming the diagram and assessment and ordering the levy and collection of assessments for the City of Downey Lighting and Landscaping Assessment District (AD) 121 for Fiscal Year 2026-2027.

INXOT—i]LTA LTA l:101P7_1%0NI0
That the City Council:

1. Conduct a public hearing concerning the confirmation and levy assessments for Assessment District 121 for Fiscal Year 2026-2027; and,

2. Adopt Resolution No. 26-8372, a Resolution of the City Council of the City of Downey Confirming the Diagram and Assessment and Ordering the Levy and Collection of Assessments for the City of Downey Lighting and Landscaping Assessment District for Fiscal Year 2026-2027 pursuant to the provisions of Part 2 of Division 15 of the California Streets and Highways Code.

BACKGROUND
On June 23, 2026, the City Council adopted Resolution No. 26-8367 approving the Engineer's Report for Lighting and Landscaping Assessment District (AD) 121 and Resolution No. 26-8368 declaring its intention to levy and collect lighting and landscaping assessments within AD 121 for Fiscal Year 2026-2027 pursuant to the provisions of the Lighting and Landscaping Act of 1972 and Part 2 of Division 15 of the California Streets and Highways Code.

Notice of date, time, and location of tonight's public hearing to confirm AD 121 was also set by Resolution No. 26- 8368.

There are 6,659 street lights that provide illumination for vehicular traffic and pedestrian safety in the City. Of the said total, 2,148 street lights are owned by the City, 57 are owned by Caltrans, 45 are shared with other municipalities, and 4,409 are owned by the Southern California Edison Company (SCE). There is also a total of 672 safety lights within the City located at signalized intersections and pedestrian facilities, 542 of which are City - owned, 41 are owned by the state and 89 are shared with adjoining agencies. Similarly, the City has a total of 115 traffic signals, including 9 that are operated and maintained by Caltrans and 14 that are shared with adjoining agencies. In addition, the City has a total of 26 (13-pair) flashing beacons and 28 solar -powered vehicle speed feedback signs.

The costs for maintaining and operating the traffic signals, street lights, safety lights, flashing beacons, and vehicle speed feedback signs are paid from a combination of assessments on individual parcels under Lighting and Landscaping Assessment District (AD) 121, originally established by the City Council in accordance with the provisions of Landscaping and Lighting Act of 1972 (Act) on July 18, 1978, as well as revenues from general property taxes, also referred to as Ad Valorem Tax. These assessments appear on the Los Angeles County property tax bills.

Funding for on -street landscaping maintenance is also paid from direct assessments under the same Act. This assessment provides funds for tree trimming, tree removals, and tree planting along parkways and medians of public streets and City -owned rights -of -way in the City of Downey.

ANALYSIS
Pursuant to the adoption of Resolution No. 26-8352 adopted by the City Council on May 26, 2026, the Annual Engineer's Report for FY 2026-2027, attached hereto in Attachment A, was considered and subsequently approved by the City Council. The Engineer's Report contains the methodology used to determine the assessment rates of the various zones within AD 121 for the subsequent fiscal year beginning July 1 based on the total number of dwelling units for residential uses, total square footage for non-residential uses and total projected expenditures within each zone.

A total of 112 residential parcels will be added to the District this fiscal year as a result of the city's residential street lighting project. The parcels will be added to Zone 1 by virtue of their residential uses. The residential parcels each involve single family dwelling units located on the 9100-9200 block of Manzanar Ave., the 12100-12200 block of Dunrobin Ave. and the 8200 block of Blandwood Rd.

For purposes of calculating the assessments, the District is divided into seven zones. A summary of the zones, including the maximum assessment rates for individual residential parcels and commercial areas is provided in Table 1.

DISTRICT CHANGES FOR FISCAL YEAR 2025-2026
For FY 2025-2026, there are no notable or substantial changes to the District boundaries and/or improvements since the adoption of the FY 2025-2026 Annual Engineer's Report.

Table 1 - Summary of Zones
Zone Description Lights Funding Sources Maximum
Assessment
Lighting of public roadways $21.41/du (1-20 units)
adjacent to residential General Property $10.70/du (21-60) properties, but not including 4,279 Tax &Direct $5.35/du (61-109) hotels and motels Assessment $2 68/du (110-460)
Lighting of public roadways General Property $114.90/10 ksf (1-200 II adjacent to commercial and 2,228 Tax & Direct ksf)
industrial properties Assessment $38.30/10 ksf (200
ksf+)

672 safety
Lighting of public roadways at
115 traffic
1 III intersections, including traffic
signals, 26
Direct Assessment
signals throughout the City
flashing
VSF signs
For installation of new lighting
General Property
IV in Zones i and 11 as requested
N/A
Tax & Direct
Varies by location
by petition
Assessment
Lighting of public roadways
General Property
V next to regional shopping
99 Tax & Direct
$21.28/10 ksf
center
Assessment
Lighting of public roadways
next to commercial properties
on north side of Firestone
Blvd. from Old River School
VI Rd. to the west city limit and
53 Direct Assessment
$45.47/10 ksf
on the south side of Firestone
Blvd. from 250 feet west of
Arnett St. To the west city
Maintenance of landscaped
L areas along public streets and
N/A
Direct Assessment
ksf = 1,000 square feet, du = dwelling unit, NIA Not Applicable

ELECTRICITY RATES
Energy costs are a combination of SCE charges. SCE utilizes an ^LS^ rate schedule for street lights, with rates for SCE -owned lighting (LS-1) higher than for City -owned equipmont(LE-2 8L LS'3). The SCE "]L-1^ rmUa is for non - highway area |ighdng, m/honean the ^TC'1" rate schedule applies to traffic onntvn| signals and corresponding intersection lighting. A conservative estimated of a five percent increase in energy rates was assumed for Calendar Year (CY) 2027 and are summarized below in Table 2, along with the actual rates during CY 2026.

Table 2'Summary mf Energy |oxxatt'hmuM

CAPITAL PROJEC OPERATING, & MAINTENANCE COSTS
As indicated in Table 3 below, the estimated cost for operating, mantaning, and upgrading the street |kJhhng, traffic signals, and landscaping inall seven zones for FY2028'2O27in$4,043.842'a$0U5.441increase compared tothe FY 2025-2028 adopted budget amount of$3'138,4U1. Current and anticipated SCE energy rates are incorporated into the FY 2026-2027 cost estimates for all street lighting and traffic signal zones. Table 3 also provides historical expenses by zone. In Zone |||, costs are expected to increase by$524.538 in FY 2026-2027 compared to the current fiscal year. Consequently, an estimated negative balance of$1.l33'440 in this zone by June 38' 2028 is anticipated. In Zone L. costs are expected to decrease by$11.4G5. However, an estimated negative balance of $5'105'414 in this zone by June 30. 2028 is sd|| anticipated mainly due to historic increases in street landscaping maintenance needs and costs, funds budgeted to cover contingencies and reserves as well as the fact.

Table 3 - Expenditures History
Proposed
Adopted
Actual
Actual
Actual
Budget
Budget
Zone
Zone
Zone
Zone
VI
Zone
VI

ASSESSMENT RATES
The assessment rates can be adjusted up or down on an annual basis as long as the rates do not exceed the maximum established rates. The adjustments are made to ensure adequate funding is available to cover anticipated costs.

Since FY 2018-2019, a number of assessment rate increases and decreases have been made. A history of the rates since FY 2018-2019, as well as proposed rates and full assessments for the seven zones, are presented in Table 4 on page 7 of this report.

Overall, costs to operate, maintain, and upgrade the District are expected to increase in FY 2026-2027. There continues to be a lack of revenue growth from additional sources (general property or Ad Valorem taxes and interest income). In addition, only 112 properties have been annexed into the district during the current fiscal year in Zone 1.

The number of newly -annexed parcels contributing to the District during FY 2025-2026 has increased by 112 parcels, each of which are residential uses in Zone 1. The residential parcels added to Zone 1 are located on the 9100-9200 block of Manzanar Ave., the 12100-12200 block of Dunrobin Ave., and the 8200 block of Blandwood Rd.

Table 5 provides a summary of the funding sources, estimated costs, and year-end balances for FY 2025-2026 and projected costs and funding sources for FY 2026-2027.

In Zone 111, generally increasing traffic signal, safety lighting, flashing beacon, and vehicle speed feedback sign capital, maintenance, and operating costs have resulted in a negative balance over the past several years. As of June 30, 2026, an estimated negative balance of $1,133,449 is anticipated (see Table 5). At this time, both residential and commercial properties in Zone III are charged the maximum set rates, and Zone III receives no Ad Valorem property tax. The estimated FY 2026-2027 costs for the maintenance and operations of traffic signals, safety lights, flashing beacons, and vehicle speed feedback signs and assessment revenues based on the maximum allowable rates will leave this zone with an estimated negative balance of $1,327,742 through the end of FY 2026-2027.

For Zone L, with hundreds of trees planted or to be planted through street improvement projects as well as recent tree -planting projects associated with the 1-5 Freeway Widening Project and Cal -Fire grant, street landscape maintenance costs are continuing to increase. As of June 30, 2026, a negative balance of $5,105,414 is anticipated (see Table 5). At this time, both residential and commercial properties in Zone L are charged the maximum set rates and Zone L receives no Ad Valorem property tax revenue. The estimated FY 2026-2027 costs for the maintenance of the City's trees and assessment revenues based on the maximum allowable rates will leave this zone with an estimated negative balance of $6,090,641 through the end of FY 2026-2027.

Due to recurring negative balances in various zones over the past several years, the District has been subsidized by the General Fund from time to time, and in order for the District to operate in a self-sustaining manner, each of the zones may require rate increases through a Proposition 218 proceeding in order to offset future expenditures, particularly if there are any zones with recurring negative balances.

A more detailed summary of the funding breakdown, operational costs, and fund balances is provided in Table 5, as well as the Engineer's Report.

SETTING ASSESSMENT RATES

Pursuant to the Landscaping and Lighting Act of 1972, the City collects assessments for lighting improvements, maintenance and energy costs; traffic signal maintenance and energy costs, and landscaping maintenance of public trees on City streets and rights -of -way. Direct assessments are distributed based on the special benefit each property receives. Since streets provide vehicular and pedestrian access to properties, the special benefit is apportioned based on the number of trips generated by each parcel.

The California Streets and Highways Code requires the City Council to adopt resolutions and hold a public hearing each year to set the assessment rates for the various zones within the Lighting and Landscaping Assessment District for the ensuing year. From these rates, assessments are calculated and levied against the properties in the District. The City coordinates with the Los Angeles County Auditor -Controller's Office to include applicable assessments and adjustments on property tax bills in order to collect the assessment revenues.

Table 4 - History of Assessment Collection Rates by Fiscal Year ASSESSMENT 26-27 25-26 24-25 23-24 22-23 21-22 20-21 19-20 18-19 MAX.

ZONES (Prop.)
Zone 1
$21.41
$21.41
$21.41
$21.41
$21.41
$0.00
$0.00
$0.00
$0.00
$21.41
1-20 units
($/DU)
21-60 units
$10.70
$10.70
$10.70
$10.70
$10.70
$0.00
$0.00
$0.00
$0.00
$10.70
($/DU)
61-109 units
$5.35
$5.35
$5.35
$5.35
$5.35
$0.00
$0.00
$0.00
$0.00
$5.35
($/DU)
110-4
110-460 units
$2.68
$2.68
$2.68
$2.68
$2.68
$0.00
$0.00
$0.00
$0.00
$2.68
Zone 11
1-200,000 s.f.
$114.90
$114.90
$114.90
$114.90
$114.90
'', $114.90
$114.90
$114.90
$114.90
$114.90
($110ksf)
200,001+ s.f.
$38.30
$38.30
$38.30
$38.30
$38.30
$38.30
$38.30
$38.30
$38.30
$38.30
($/10ksf)
Zone III
All sizes $21.28 $21.28 $21.28 $21.28 $21.28 $21.28 $0.00 $0.00 $0.00 $21.28 ($/10ksf)

Zone VI
All sizes $45.47 $45.47 $45.47 $45.47 $45.47 $45.47 $45.47 $45.47 $45.47 $45.47 I ($/10ksf)
Zone L
Prop. = proposed, DU = dwelling unit, s.f. = square feet, ksf = thousand square feet Table 5 - Financial Summary
Zone I
Zone 11 Zone III Zone IV Zone V Zone VI Zone L
Total
Balance as
$4,488,531
$219,820 ($809,551) $483,000 $138,562 ($1,401) ($3,609,636) $910,125
of 6130123
FY
2023/2024
Interest
$4,626
$2,299 $6,897 $129 $184 $83 $8,782
$23,000
Earned
Misc
Revenue
Property
$720,000
$207,000 - $28,000 $8,000 - -
$963,000
Tax
Funds$5,213,157 $429,119
Available ($802,654) $511,929 $146,746 ($1,318) ($3,600,854) $1,896,125 Assessment $695,000 $455,000 $749,000 - $6,000 $9,000 $286,000 $2,200,000 Levy
Funds +
Levy $5,908,157 $884,119 ($53,654) $511,929 $152,746 $7,682 ($3,314,854) $4,096,125 Expenditures $439,096 $363,588 $1,118,095 $2,120 $5,305 $2,120 $801,456 $2,731,780 Balance as
of lance4 $5,469,061 $520,531 ($1,171,749) $509,809 $147,441 $5,562 ($4,116,310) $1,364,345

Interest
$13,045 '
$6,484
$19,451 $363
$519
$233 $24,766 $64,841
Earned
Misc
$1,058
$526
$1,579 $28
$42
$20 $2,011 $5,264
Revenue
Property
$695,000 ,;,
$219,291
- $29,044
$6,000
- - $949,335
Tax
Funds
$6,178,164
$746,832
($1,150,719) $539,244
$154,002
$5,815 ($4,089,533) $2,383,805
Available
Assessment
$754,500
$685,062
$748,551
-
$5,800
$9,000
$285,883
$2,488,796
Levy
Funds +
$6,932,664
$1,431,894
($402,168)
$539,244
$159,802
$14,815
($3,803,650)
$4,872,601
Levy
$416,599
$387,229
$1,126,492
$1,116
$4,837
$1,735
$825,126
$2,763,134
Expenditures
Balance as
$6, 516, 065
$1, 044, 665
($1, 528, 660)
$513, 757
$154, 965
$13, 080
($4, 628, 776)
$2, 085, 096
of 6130125
FY
2025/2026
Est.

Interest
$15,135
$7,524
$22,569
$421
$602
$271
$28,736
$75,258
Earned
Est.

CIP/Reserve
$200,000
$100,000
$160,000
-
-
-
-
$460,000
Fund
Collection
Est.

General
$121,086
$137,550
$552,682
-
$1,187
$1,163
$88,958
$902,625
Benefit
Expenses
Est. Misc
$3,706
$1,844
$5,532
$98
$148
$68
$7,043
$18,439
Revenue
Est.
$699,123
$189,234
-
$29,824
$8,220
-
-
$926,401
Property Tax
Est. Funds
$7,555,115
$1,480,817
($787,877)
$544,100
$165,122
$14,582
($4,504,039)
$4,467,819
Available
Est.

Assessment
$774,045
$477,869
$759,792
-
$5,399
$8,552
$288,206
$2,313,863
Levy

Est. Funds + Levy $8,329,160 $1,958,686 ($28,085) $544,100 $170,521 $23,134 ($4,215,833) $6,781,682 Est.
$605,428
$458,500
$1,105,364
$1,342
$3,956
$3,876
$889,581
$3,068,047
Expenditures
Balance as
$7,723,732
$1,500,186
($1,133,449)
$542,758
$166,565
$19,258
($5,105,414)
$3,713,635
of 6130126
FY
- - -- ------
2026/2027
Est.

Interest
$13,280
$6,601
$19,802
$369
$528
$238
$25,212
$66,030
Earned
Est.

CIP/Reserve
$776,471
$278,761
$132,768
$29,178
$11,615
$5,893
($499,666)
$735,020
Fund
Collection
Est.

General
$161,086
$167,550
$632,682
-
$1,187
$1,163
$88,958
$1,052,626
Benefit
Expenses
Est. Misc
$3,780
$1,881
$5,643
$100
$151
$69
$7,184
$18,808
Revenue
Est.

Property Tax $713,105 $193,019 $30,420 $8,384 $944,928
- -- - -----------
Est. Funds Available $9,391,454 $2,147,998 ($342,554) $602,825 $188,430 $26,621 ($5,483,726) $6,531,047 Est.

Assessment $703,929 $474,812
Levy
- --- - --- ------------- -
Est. Funds
+ Levy $10,095,383 $2,622,810
$759,808 - $5,849 $8,537 $293,774 $2,246,709
$417,254 $602,825 $194,279 $35,158 ($5,189,952) $8,777,756 Est. $816,718 $571,878 $1,744,996 $1,447 $4,094 $4,020 $900,689 $4,043,842 Expenditures
Balance as $9,278,665 $2,050,932 ($1,327,742) $601,378 $190,185 $31,138 ($6,090,641) $4,733,914 of 6130127

CITY COUNCIL PRIORITIES
Fiscal Responsibility
Quality of Life, Safety & Infrastructure.

FISCAL IMPACT

Approval of the recommended action will result in the City's use of Lighting and Landscaping Assessment District 121 funds to cover the FY 2026-2027 District expenses. It is estimated that the District will use $944,928 in general Ad Valorem property tax funds designated specifically for street light operations and maintenance, $66,030 in interest earned from reserves in the Street Lighting Fund and $2,246,709 from direct assessments. A summary of the funding sources, estimated expenditures and year-end balance for FY 2025-2026 as well as the projected expenditures and funding sources for FY 2026-2027 is provided in Table 5. Although other sources of revenue, such as rental, interest, and property taxes will continue to be used to pay for expenditures in the District, none of the proposed collections will exceed the maximum assessment rates.

Attachments
Attachment A: Resolution No. 26- 8372 - Confirming Levy Assessment for Lighting and Landscaping District Attachment B - Engineer's Report.pdf
1ta5C at C . Properties Added to Lighting and Landscaping Assessment District No. 121 during Fiscal Year Proof of P•

RESOLUTION NO. 26-8372
A RESOLUTION OF THE CITY COUNCIL" OF THE CITY OF DOWNEY

CONFIRMING THE DIAGRAM AND -ASSESSMENT AND ORDERING THE

LEVY AND COLLECTION OF ASSESSMENTS FOR THE CITY OF DOWNEY LIGHTING AND LANDSCAPING ASSESSMENT DISTRICT 121 FOR FISCAL YEAR 2026-27 PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS AND "HIGHWAYS CODE
WHEREAS, on June 23, 2026, ; the City Council of ;the City of Downey adopted Resolution No. 26-8367 approving ;the Engineer's Report for assessments within Lighting and Landscaping Assessment District 121 (the "District") for Fiscal Year 2026=27; and WHEREAS, on June 23, ;2026, the City Council adopted Resolution No. 26-8368 declaring its intention to levy and collect assessments within the District for Fiscal Year 2026-27 pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "Act"); and WHEREAS, on June 23, 2026, the City Council adopted Resolution No. 26-8368 setting Tuesday, July 28, 2026, at 6:30 p.m. in the Council Chambers of the City Hall at 11111 Brookshire Avenue, Downey, California, as the time and place for hearing protests concerning the services to be performed, the proposed assessments, and other matters relating thereto; and
WHEREAS, notice of said hearing was published as required by Section 22626(a) of the Act; and
WHEREAS, at the public hearing on July 28, 2026 the City Council afforded every interested person an opportunity to be heard, either in writing or orally, regarding the ,proposed 2026-27 assessments to be levied and determined that _a majority protest does not exist regarding the proposed levy of annual assessments for Fiscal Year 2026-27.

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

SECTION 1. Findings. The City Council finds that:

A. The preceding recitals are true and correct and are incorporated herein by this reference.'
B. Compliance has been had with all of the requirements of the Act.

C. The Engineer's Report on file with the City Clerk is available for public inspection, contains the proposed assessments upon assessable lots and parcels of land within the District, and includes changes from the previous fiscal year's assessment and assessable lots.

D. The assessments for all zones will be less than, ;or equal to, the maximum assessments.

E. The City Council may proceed to adopt a resolution confirming the assessments to be levied on assessable parcels of property in the District._

RESOLUTION NO. 26-8372
PAGE 2
SECTION 2. 'Improvements. The Street Lighting, Safety Lighting and Traffic Signal Improvements provided by the District and associated with the zones described in the Engineer's Report incorporate various landscaping and lighting improvements that are maintained and serviced for the benefit of real property within the District.

SECTION 3. Confirmation of Diagram and Assessment. The Engineer's Report and the assessment diagram and the assessment contained therein for the maintenance - and service of street lighting facilities and on -street and public facilities landscaping withinthe District for Fiscal Year 2026-27 are hereby confirmed.

SECTION 4. Levy of Assessments. Pursuant to Section 22631 of the Act, the proposed assessments for the Lighting and Landscaping Assessment District 121 for Fiscal Year 2026-27 included in the Engineer's Report approved by the City Council through Resolution No. 26-8367 on June 23, 2026 are hereby confirmed.

SECTION' 5. Filing. The City Clerk shall cause the diagram and assessment included in the Engineer's' Report to be filed with the Los Angeles County Auditor.

SECTION 6. Certification. The City Clerk shall certify the adoption of this Resolution.

SECTION 7. Effective Date. This Resolution shall become effective immediately upon its adoption.

APPROVED AND ADOPTED this 28'h day of July, 2026.

CLAUDIA M.-FROMETA, Mayor
ATTEST:

MARIA ALICIA DUARTE, CMC
City Clerk
APPROVED AS TO FORM:
14 ?)V, !FAVr14
JOO M. FUNK
City Attorney

RESOLUTION NO. 26-8372
PAGE 3
HEREBY CERTIFY that the foregoing Resolution was adopted by the City Council of the City of Downey at a Regular meeting held on the 28th day of July 2026, by the following vote, to wit:

AYES:

Council Members:

Council Members:

NOES:

Council Members:

Council Member:

ABSENT:

Council Members:

Council Member:

ABSTAIN:

Council Members:

Council Member:

MARIA ALICIA DUARTE, CIVIC
City Clerk

May 2026

1. ENGINEER'S LETTER......................................................................................................... i

2.1 Background............................................................................................................. 1

2.2 Engineer's Report Contents.................................................................................... 1

3. PLANS AND SPECIFICATIONS........................................................................................... 3

3.1 Description of Boundaries of the District............................................................... 3

3.2 Description of Improvements and Services............................................................ 4

4. BENEFITS FROM IMPROVEMENTS................................................................................... 7

4.1 Special Benefits Identified...................................................................................... 7

4.2 General Benefits Identified..................................................................................... 7

5. QUANTIFICATION OF BENEFIT....................................................................................... 11

5.1 Estimated Assessment and Apportionments....................................................... 11

6. ESTIMATE OF COSTS..................................................................................................... 15

6.1 Fiscal Year 2026/27 Cost Estimates...................................................................... 15

7. METHOD OF ASSESSMENT............................................................................................ 18

8. ASSESSMENT DIAGRAMS.............................................................................................. 19

9. ASSESSMENT ROLL....................................................................................................... 22

On May 26, 2026, the City Council of the City of Downey (the "City"), pursuant to the Landscaping and Lighting Act of 1972 (Streets & Highways Code Section 22SOO et seq.) (the "1972 Act"), adopted its Resolution Initiating Proceedings for the Annual Levy and Collection of Assessments and ordered the preparation of Engineer's Reports for the City's Lighting and Landscaping Assessment District No. 121 (the "District" or "Assessment District") for Fiscal Year ("FY") 2026/27.

The Resolution Initiating Proceedings directed NBS to prepare and file an Annual Report for the FY 2026/27 pursuant to the requirements of the 1972 Act. This Annual Report presents the plans and specifications describing the general nature, location, and extent of the improvements to be maintained, an estimate of the costs of maintenance, operations, and servicing of the improvements for the District for the referenced fiscal year, diagrams for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations, and servicing the improvements, assessing the net amount upon all assessable lots and/or parcels in the District in proportion to the special benefit received.

The following table shows: (i) the total amount to be collected against all parcels in the District in FY 2026/27 ("FY 2026/27 Levy Amount") and (ii) within the boundaries of the District, parcels are assigned various zones ("Zones") each of which is associated with a set of improvements and/or type of improvements that provide special benefits to properties within that Zone.

Parcels are counted in multiple zones, as applicable.

Equivalent Benefit Units ("EBUs") represent dwelling units and are counted in multiple zones, as applicable.

Assessable Square Footage is counted in multiple zones, as applicable for Non -Residential property types.

Total levy amounts by parcel rounded to the nearest one -hundredth cent.

1, the undersigned, respectfully submit this Engineer's Report and, to the best of my knowledge, information and belief, the Engineer's Report, Assessments, and the Assessment Diagram herein have been prepared, computed and levied in accordance with the assessment methodology adopted, approved and ordered by the City Council of the City of Downey.

2.1 Background
The City, under the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "1972 Act") annually levies and collects special assessments for the City's assessment District in order to provide and maintain various lighting and landscaping improvements throughout the City that provide special benefits to properties within the City.

The District boundary is coterminous with the boundary of the City of Downey and in accordance with the 1972 Act, the Zones address variations in the nature, location, and extent of the improvements that provide special benefits to parcels in the District.

In Fiscal Year 2026/2027, the District is comprised of the following Zones:
• Zone I: Residential Street Lighting
Account 23-4-5511;
• Zone II: Commercial Street Lighting
Account 23-4-5512;
• Zone III: Safety Lighting and Traffic Signals
Account 23-4-5513;
• Zone IV: Petition Street Light Installations
Account 23-4-5514;
• Zone V: Regional Shopping Center Street Lighting
Account 23-4-5515;
• Zone VI: Commercial Street Lighting (West Firestone Boulevard) Account 23-4-5516; and
• Zone L: On -street Landscaping
Account 23-4-5517

2.2 Engineer's Report Contents
This Engineer's Annual Report (the "Report") has been prepared and filed pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and approval of the proposed improvements and services to be provided within the District and the levy and collection of annual assessments related thereto for FY 2026/27. If any section, subsection, sentence, clause, phrase, portion, or zone of this Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, or zone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, or zones might subsequently be declared invalid or unconstitutional.

This Report outlines the District structure, the improvements, and the proposed assessments to be levied in connection with the benefits the properties will receive from the maintenance and servicing of the District improvements for FY 2026/27. The annual assessments to be levied on properties within the District provide a funding source for the continued operation and maintenance of street lighting, traffic signals, safety lighting, and landscaping improvements within various zones of benefit ("Zones") that provide special benefits to the properties within the District and each respective Zone. Each fiscal year, the City establishes the District's assessments based on an estimate of the costs to maintain, operate and service the City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
1 improvements and based upon available revenues including fund balances, general benefit contributions and additional City contributions and assessment limits. The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District may include, but are not limited to the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District; deficits or surpluses from prior years; revenues from other sources; and the collection of funds for operational reserves or for periodic maintenance and improvement rehabilitation projects as authorized by the 1972 Act. Each parcel is assessed proportionately for only those improvements, services, and expenses for which the parcel will receive special benefit.

Each Zone outlined in this Report reflects the improvements and services to be provided by the District for the properties that are directly associated with and benefit from those improvements. The net annual special benefit cost to provide the improvements in each Zone are allocated to the benefiting properties within the Zone using a weighted method of apportionment (refer to Assessment Methodology in Section II, Method of Apportionment) that calculates the proportional special benefit and assessment for each parcel as compared to other properties that benefit from the District improvements and services.

The word "parcel," for the purposes of this Report, refers to an individual property assigned its own Assessor's Parcel Number ("APN") by the Los Angeles County Assessor's Office. The Los Angeles County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund Numbers to identify properties to be assessed on the tax roll for the District assessments.

At a noticed annual Public Hearing, the City Council will accept all public comments and written protests regarding the District and the annual levy of assessments. Based on those public comments and written protests, the City Council may order amendments to the Report or confirm the Report as submitted.

Following final approval of the Report and confirmation of the assessments the Council will, by Resolution, order the improvements to be made and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessments as approved will be submitted to the Los Angeles County Auditor/Controller to be included on the property tax roll for each parcel.

As required by the 1972 Act, this Engineer's Report describes the improvements to be provided, maintained, and serviced by the District, an estimated budget for the District improvements, and the proposed assessments to be levied upon each assessable lot or parcel within the District for FY 2026/27.

While the budgets outlined in this Report reflect the estimated costs necessary to adequately provide for the maintenance and operation of the improvements within the District, in some circumstances the estimated costs and associated services may not be fully funded by the combination of the current special benefit assessment revenues, available fund balances, and the City contribution for general benefits.

Therefore, in addition to the City's contribution for general benefit costs, at the discretion of the City Council, the City may also provide additional funding to support the improvements and/or implement service reductions for the fiscal year. To fully fund the improvements that are considered special benefits, it may be necessary in the future to increase assessment revenues which would require the support of the property owners for new or increased assessments through a ballot proceeding conducted under the provisions of the California Constitution Article XIII D.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report

The territory within the District consists of all lots or parcels of land within the City of Downey and the boundaries of the District are coterminous with the City boundaries. The purpose of this District is to provide in part through annual assessments, funding for the implementation, ongoing operation, maintenance, and servicing of landscaping, street lighting, traffic signal and safety lighting improvements and related facilities and services that provide special benefits to various parcels throughout the City.

Improvements currently provided within the District generally include but are not limited to:

Landscape improvements within the street rights -of -way including median islands, parkway side -panels, parkway slopes, entryway features and street trees throughout the City. These landscape improvements and areas may include but are not limited to various combinations of trees; turf; ground cover; shrubs, plantings and other amenities including retaining walls, monuments, fencing, sidewalks, stamped concrete, or pavers; irrigation and drainage systems; and related appurtenances.

Lighting facilities on the public streets within the City including streetlights, traffic signals, safety lights, and related traffic safety equipment (i.e., Vehicle Speed Feedback Signs and Flashing Beacons). These lighting improvements may include but are not limited to streetlights located on the City's arterial streets, traffic signals located throughout the City and local streetlights within or adjacent to the various developments and subdivisions.

3.1 Description of Boundaries of the District
In accordance with the 1972 Act, the District utilizes Zones to address variations in the nature, location, and extent of the improvements that provide special benefits to different parcels in the District. Within the boundaries of the District, parcels are assigned to benefit zones, each of which is associated with a set of improvements and/or type of improvements that provide special benefit to various properties within that Zone.

The District includes seven designated Zones to identify and budget for the various improvements being provided within the District and the relationship and benefits to properties within the District. These seven Zones include a citywide Landscaping Zone (Zone L); a citywide Safety Light and Traffic Signal Zone (Zone 3); and five noncontiguous Street Lighting Zones designated as Zones 1, 2, 4, 5 and 6. Commencing in fiscal year 2021/2022, a review and evaluation of the improvements and properties within the District was conducted and as a result, some modifications were implemented to clarify and more clearly identify the special benefits to the properties within the District and the general benefits costs associated with the improvements provided. These changes and any changes that may be implemented for FY 2026/27 have not facilitated any increase to the previously approved maximum assessment rates.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report

For FY 2026/27 the District is comprised of the following benefit zones (Zones):
• Zone 1: Residential Street Lighting
Account 23-4-5511;
• Zone 2: Commercial Street Lighting
Account 23-4-5512;
• Zone 3: Safety Lighting and Traffic Signals
Account 23-4-5513;
• Zone 4: Petition Street Light Installations
Account 23-4-5514;
• Zone 5: Regional Shopping Center Street Lighting
Account 23-4-5515;
• Zone 6: Commercial Street Lighting (West Firestone Boulevard) Account 23-4-5516; and
• Zone L: On -street Landscaping
Account 23-4-5517

3.2 Description of Improvements and Services
As authorized by the 1972 Act, the improvements provided by the District and associated with each Zone incorporate various landscaping or lighting improvements that are maintained and serviced for the benefit of real property within the District. The work to be performed within each respective Zone may include but is not limited to (as applicable), the personnel, materials, equipment, electricity, water, professional contract services, construction and maintenance, repair and rehabilitation of the improvements and incidental expenses required to operate the District and provide the improvements and services for each Zone. The improvements provided within the District and for which parcels receive special benefits are generally described in the following paragraphs.

STREETLIGHT IMPROVEMENTS
The street lighting system in the City of Downey currently consists of 6,643 streetlights (2,234 City -owned and 4,409 Edison -owned) and the cost of operating and maintaining the streetlights including energy costs are funded in part by the District's annual assessments. Within the District there are five (5) Street Light Zones which collectively are coterminous with the City boundaries and all parcels within the City (excluding vacant land, public -use property, rights -of -way, and other easement parcels of land that are identified as exempt) are proportionately assessed for the net -special benefit costs for the implementation, operation and maintenance of these improvements. The application of these standards is used to conform to the adjacent land use grouped by individual zones and City account numbers as follows:

For lighting of public roadways adjacent to residential properties, including apartments and condominiums, but not including motels or hotels. For energy and maintenance, including replacement of damaged or obsolete lights, installation of new streetlights, and administrative costs. In FY 2026/27, the City is proposing to install sixteen new streetlights in Zone 1, increasing the total to 853 City -owned streetlights and 4,729 total.

For lighting of public roadways adjacent to commercial, including motels and hotels, and industrial properties. For energy and maintenance, including replacement of damaged or obsolete lights, installation of new streetlights, and administrative costs.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
4 Zone : Petition Installations Account 23-4-5514
For installation of new lighting within Zones I and 11, requested by petition of the majority of property owners within a specific area, and administrative costs. Energy and maintenance costs for lights installed under this Zone are paid from either Zone I or 11, as determined by property use. Currently there are no newly installed streetlights being funded by this Zone and no parcels are being assessed for any Zone 4 improvements.

Zone Regional Shopping Center Account23-4-5515
For lighting of public roadways adjacent to the Stonewood Regional Shopping Center. For energy and maintenance, including replacement of damaged lights, and administrative costs.

For lighting of public roadways adjacent to the commercial properties along the north side of Firestone Boulevard from Old River School Road to the west City limits, and the south side of Firestone Boulevard from approximately 250 feet west of Arnett Street to the west City limits. For energy and maintenance, including replacement of damaged lights and administrative costs.

The streetlights associated with the Zones listed above have lights owned by the City and SCE. The number of lights owned by each entity are listed in the table below:

SAFETY LIGHTING AND TRAFFIC SIGNAL IMPROVEMENTS
r. •23-4-5513
For lighting of public roadways including at intersections throughout the City; adjacent to City, County, and State public lands; freeway corridor security lighting; and freeway frontage roadways, not including on/off ramps. For traffic signals on City streets, including the City's share of costs per agreements with L.A.

County, Caltrans, or neighboring cities for traffic signals at shared intersections. For energy and maintenance costs, including replacement of damaged or obsolete signals and lights, installation of new signals, flashing beacons, vehicle speed feedback signs, and lighting, and administrative costs.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report

The safety light and traffic signal improvements associated with Zone 3 are listed in the table below:

Safety Lights
41 542
89 672
Traffic Signals
9 92
14 115
Flashing Beacons
0 24
2 26
Vehicle Speed Feedback Signs
0 28
0 28
Total
50 676
115
841'
In FY 2026/27, the City is proposing to install two new traffic signals increasing the total to 117, eight new safety lights increasing the total to 680, and four new vehicle speed feedback signs increasing the total to

32. LANDSCAPE IMPROVEMENTS
a
For tree trimming, replacement, removals, and other landscaping maintenance along the parkways and medians of public street rights -of -way, including administrative costs. The landscape improvement areas for which properties in this Zone receive special benefit are generally shown on the Landscaping Zone L Diagram in part V of this Report.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
M

4.1 Special Benefits Identified
The ongoing maintenance of landscaped areas and tree trimming within the District provides aesthetic benefits to the properties within the District and a more pleasant environment to walk, drive, live, and work. The primary function of the landscape improvements and related amenities is to serve as an aesthetically pleasing enhancement of the immediate area for the benefit of the surrounding properties and developments for which the improvements were installed and/or were facilitated by the development or potential development of properties. These improvements are an integral part of the physical environment associated with the parcels in the City and while some of these improvements may in part be visible to properties outside the City or by the public at large, collectively if the improvements are not properly maintained, it is the developed parcels within the City and District that would be aesthetically burdened.

Additionally, the street landscaping and trees serve as both a physical buffer as well as a sound reduction buffer between the roadways and the properties in the District and serve as a pleasant aesthetic amenity that enhances the approach to the parcels and overall serve as an extension of the physical attributes of the parcels assessed, similar to the private property landscaping associated with each parcel assessed. These green space areas may also provide a greater opportunity for recreation. As a result, the maintenance of these landscape improvements provides particular and distinct benefits to the properties and developments within the District.

Likewise, street lighting in the District is primarily useful for illuminating the streets that provide access to the properties in the District as well as the sidewalks and parking lanes associated with those properties.

While it is recognized that both streetlights and traffic signals serve in part to enhance traffic safety, the installation and construction of these improvements are clearly required by the development of properties within the District and these improvements provide three main special benefits to those properties: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway egress benefit.

Furthermore, because traffic circulation in the City is largely the result of local traffic to and from these properties by the property owners and guests, it is reasonable to assume that these properties derive a particular and distinct benefit from the streetlights and traffic signals that support the safe access to the properties and essentially all pedestrians and parking vehicles in the lit areas will, after dark, be directly associated with the assessed properties. As a result, the maintenance of these lighting improvements is a particular and distinct benefit to the properties and developments within each Zone.

4.2 General Benefits Identified
General Benefit Landscaping Zone L
In reviewing the location and extent of the landscaped areas and improvements to be funded by the District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements were installed in connection with the development of properties or are improvements that would otherwise be shared by and required for development of those properties. Although the District landscaping improvements are located on public streets that are typically visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
7 the appearance and advantage of the properties within District that are directly associated with those improvements and these improvements (particularly the level of maintenance and servicing) are not required nor necessarily desired by any properties outside the District boundaries. It is also evident that the maintenance these improvements and the level of maintenance provided has a direct and particular impact (special benefit) only on those properties in proximity to those improvements and such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, has limited (if any) indirect or incidental benefit to the public at large or properties outside the District which is difficult to quantify.

In the absence of a special funding District/Zone, the City's maintenance of these improvements would for the most part be limited to emergency tree management, weed abatement, rodent control, and erosion control services for the various landscape areas. This basic or baseline level of service would typically provide for periodic servicing of these areas on an as -needed basis. This baseline level of service would provide for public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage, but results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular tree trimming and landscape maintenance that can be provided through the District/Zone assessments.

On average, the cost to provide this baseline level of service for most landscape areas is estimated to be less than $1,000 per acre (approximately $0.0230 per square foot). This baseline service cost per square foot represents less than five percent (5%) of the overall cost per square foot to operate, maintain and service most landscape areas.

Other Landscaping General Benefits
In addition to the general benefit identified above, it is recognized that there are indirect or incidental general benefits to properties within the District as well as the general public that are associated with regular landscape maintenance services, including:
• Minimization of dust and debris; and
• Decreased potential water runoff from both properties and the landscaped areas.

Although these types of benefits might best be characterized as indirect consequences of the special benefits of the landscape maintenance provided to assessed parcels, for the purposes of calculating proportional benefits, we assume these types of benefits to be general benefits. It is apparent that trees, shrubs, plants, and other vegetation and groundcover reduce dust, debris, and potential water runoff that might otherwise occur if such landscape improvements did not exist. However, it is also recognized that with the regular maintenance of the landscape improvements, the effort and cost to monitor and address these issues are reduced to isolated areas and/or less frequent servicing, and these activities, generally represent less than two percent (2%) of the overall landscape maintenance costs. Therefore, conservatively, we estimate that the costs associated with these indirect and incidental benefits do not exceed two percent (2%) of the annual maintenance expenditures for the landscaping improvements.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
M

Together with the baseline general benefit costs and the indirect/incidental general benefit costs identified above, it is reasonable to conclude that the overall general benefit costs associated with the various District/Zone landscape improvements is less than seven percent (7%) of the regular annual maintenance expenditures. These general benefit costs shall be excluded from the special benefit assessment funding and not assessed to the parcels within District. However, to ensure that no parcel is assessed for more than its proportional special benefit for local landscaping improvements, for FY 2026/27 the City will contribute for general benefit an amount equal to ten percent (10%) of the estimated Annual Maintenance Expenditures and Administration Expenses budgeted for Zone L.

General Benefit Within Lighting Zones
In reviewing the location and extent of the specific lighting improvements (local street lighting, arterial street lighting and traffic signals) to be funded by District assessments and the proximity and relationship to properties to be assessed, like the landscaping improvements it is evident these improvements were primarily installed in connection with the development of or are improvements that would otherwise be shared by and required for the development of properties. It is also evident that the maintenance and servicing of these improvements has a direct and particular impact (special benefit) on those properties in proximity to those improvements and such improvements beyond that which is required for traffic circulation to ensure the safety and protection of the general public and property in general, has no benefit to the public at large or properties outside each respective Zone.

The Lighting Zones are comprised of properties that receive a particular and direct benefit from local streetlights that were installed as part of the overall development or planned development of the properties to be assessed and the streetlights would for the most part would otherwise not be necessary or required without the development of those properties. Likewise, only those properties and developments that are adjacent to or in close proximity to street light improvements and benefit directly from those improvements are included in the Zones. Because these improvements are directly associated with the development of the properties within the Zone and clearly provide a special benefit to these properties that is not shared by all properties in the District, it is certainly reasonable to conclude that the maintenance and operation of these improvements is largely if not entirely a special benefit to those properties assessed.

However, based on a review of the City's development and street lighting standards it is estimated that not more than thirty-five percent (35%) of the local streetlights within residential areas are located on the perimeter of the developments (collector streets) that are shared by those properties and developments. It is reasonable to conclude that these particular streetlights not only provide a special benefit to properties in the Zone but may also enhance general nighttime traffic safety and circulation for other properties and the general public. While these streetlights are clearly the direct result of the adjacent or nearby property development, it is estimated based on general traffic circulation data for residential and collector streets, that less than half (50%) of these particular streetlights and associated costs would be necessary in less concentrated development areas. Therefore, it has been determined that the general benefit related to the operation and maintenance of these particular perimeter residential streetlights is no more than eighteen percent (18%) of the local streetlight operating costs (half of the approximate 35% associated with the perimeter and collector lights).

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
0 However, to ensure that no parcel is assessed for more than its proportional special benefit for local street lighting, for FY 2026/27 the City will contribute for general benefit an amount equal to twenty percent (20%) of the estimated Annual Maintenance, Operating, and Administration Expenses budgeted for local street lighting.

Likewise, street lighting on the arterial streets and other non-residential areas, it is reasonable to recognize that streetlights on major streets and in commercial areas provide a measure of general benefit to the public and to properties in general resulting from nighttime traffic safety and circulation on these primary streets. The American National Standard Practice for Roadway Lighting and various related traffic and street lighting studies suggest that over seventy-five percent (75%) of the streetlights installed on primary streets in urban areas are directly the result of property development (both residential and non-residential development). In turn these developments increase traffic circulation and ultimately dictate the type of lighting, spacing and number of lights required and without such development, both the need and quantity of those lights would be dramatically reduced. Therefore, based on these estimates, it is reasonable to conclude that no more than twenty-five percent (25%) of the arterial streetlights and associated costs to service and maintain those streetlights would be considered general benefit.

Therefore, based on these observations, to ensure that no parcel is assessed for more than its proportional special benefit for street lighting, for FY 2026/27 the City will contribute for general benefit an amount equal to thirty percent (30%) of the combined estimated "Total Annual Maintenance Expenditures" and "Annual Administration Expenses" budgeted for arterial street lighting.

Similar to streetlights on major thoroughfares, traffic signals are located throughout the City on streets and at intersections that provide direct access to each property in the District. Like streetlights (both arterial and local), it is certainly reasonable to recognize the general benefit to the public and properties in general associated with nighttime traffic safety and circulation associated with traffic signals. However, the number of traffic signals, the location of those signals and even the type of signalization is clearly the result of property development and the concentration of that development and thus the special benefit nexus to the properties within each Traffic Signal Zone. However, while these improvements are clearly required by development within the City and respective Zones, traffic signals and safety lighting as well as vehicle speed signs and flashing beacons are inherently installed in part to control traffic, not only traffic directly associated with surrounding properties (special benefit) but also general City traffic that is associated with the general public and properties outside each respective Traffic Signal Zone (general benefit). General traffic circulation within the City suggests that location and extent of such improvement is directly correlated to property development and such development increase traffic circulation and ultimately the spacing and number of traffic signals required to ensure proper traffic circulation to and from those properties and the overall need for such public improvements is dramatically reduced in areas with less property development. However, to ensure that no parcel is assessed for more than its proportional special benefit for traffic signal improvements, for FY 2026/27 the City will contribute for general benefit an amount equal to fifty percent (50%) of the estimated Annual Maintenance, Operating, Capital Improvement, and Administration Expenses budgeted within Zone 3.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
10 Every parcel within the District is assigned a land use classification based on available parcel information obtained from the County Assessor's Office. To assess benefits equitably it is necessary to calculate each property's relative share of the special benefits conferred by the funded improvements and service. The method of apportionment originally developed for this District was based on assessment formulas appropriate for the various land uses, identifiable property characteristics and improvements within the District and utilizes the number of comparative dwelling units or dwelling spaces for other residential land uses and comparative lot sizes (acreage) for developed non-residential properties. A parcel use and size are the appropriate factors necessary to identify and calculate the proportional special benefits conveyed to each property within the District for the cost of improvements associated with that property.

5.1 Estimated Assessment and Apportionments
Direct assessments in Zone 1 are distributed based on the special benefit each property receives. Streets within this zone have been improved with mid -block lighting. Since streets provide vehicular and pedestrian access to properties, the special benefit is apportioned based on the amount of these trips generated by each parcel. The Institute of Transportation Engineers has established a standard of trip generation that states that multiple dwelling units generate less pedestrian and vehicle trips than single family homes.

Therefore, parcels with denser housing are assessed at a lesser rate per dwelling unit in general proportion to the trips generated. This basis provides an equitable relationship to the benefit received.

IMMINI
1-20 Units
21,763
31,346
b 0 0 8
$21.41
$21.41
$671,117.86
21-60 Units
128
2,633

10.70 10.70
28,171.12
61-109 Units
18 618

5.35 5.35
3,304.33
110-460 Units
4 499

2.68 2.68
1,335.34
Total
21,913
35,096
$703,928.65
(1) Number of Dwelling Units per parcel.
(2) The Dwelling Unit count for 1-20 Units also incorporates the first 20 units of the 21-60 Unit parcels, the 61-109 Unit parcels, and the 110-460 Unit parcels. Likewise, the 21-60 Units also incorporates the 21-60 units associated with the 61- 109 Unit parcels and the 110-460 Unit parcels and the 61-109 Units also incorporates the 61-109 units associated with the 110-460 Unit parcels.
(3) Applied Rates per dwelling unit based on the Annual Assessment Requirement, or the budgeted expenditures for FY 2026/27. Applied Rates may vary slightly based on quantity of units per parcel due to the budget ratio percentage being applied to the total blended maximum assessment amount per parcel.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
11 Zone ® Commercial Account 23-4-5512
Direct assessments in Zone 2 are distributed based on the special benefit each property receives. Streets within this zone have been improved with mid -block lighting. Since streets provide vehicular and pedestrian access to commercial properties, the special benefit is apportioned based on the amount of these trips generated by each parcel. The Institute of Transportation Engineers has established a standard of trip generation that states that pedestrian and vehicle trips increase as the square footage of the land use increases. In general, larger parcels generate more trips. Therefore, every parcel in this zone is assessed according to the land square footage of the parcel. This basis provides an equitable relationship to the benefit received.
(1) Square feet per parcel.
(2) Assessable Square Footage incorporates only the first 200,000 square feet of a parcel in the first density category and any additional square footage is captured in the second density category. (3) Applied Rates per 10,000 sq.f.t of assessable square footage based on the Annual Assessment Requirement, or the budgeted expenditures for FY 2026/27. Applied Rates may vary slightly based on quantity of sq.ft. per parcel due to the budget ratio percentage being applied to the total blended maximum assessment amount per parcel.

Zone 3; Safety Lighting and Traffic Signals Account 23-4-5513 Direct assessments in this zone are separated according to the proportion of residential and commercial properties in the City. Since streets provide vehicular and pedestrian access to properties, the special benefit is apportioned based on the amount of these trips generated by each parcel. Given that residential and commercial properties generate different levels of street use, the assessment rates are calculated separately. Approximately 75% of the City is zoned Residential, while the remaining 25% is comprised of Commercial, Industrial, or other and the assessments are proportionately allocated the same. flwel in
FY 2026/27,
r
pp1
. Total
prlapert
Parcel:
, ie►ssesabi6
,,,�weting
Rate per
applied:;;,
IVlximurn ASsessment'
Tvp
sity l
+r ant
.Ft. t?
Unit
T"'
Rates ��� '
:. �tat�s Arnoun
132,374.31
•n-
50,520,249
®
!
Residential®®
(1) Residential dwelling units per parcel and Non -Residential assessable lot square footage per parcel. (2) The count of residential dwelling units totals 35,096. (3) Applied Rates per residential dwelling unit or per 10,000 sq.ft. of assessable non-residential square footage based on the Annual Assessment Requirement, or the budgeted expenditures for FY 2026/27.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
12 Direct assessments in Zone 4 are limited to street light installations only. The installation costs are divided evenly among the parcels within the annexed area. Each annexed area is assessed separately with costs divided equally among the parcels in the annexed area.

Edison cost for one streetlight served overhead: $1,600 City engineering design and overhead: $900
Total to install: $2,500
Cost per lot (one light serves four lots): $2,500 / 4 = $ 625 Yearly cost per lot (cost repaid in four years): $625 / 4 = $ 156 The FY 2026/27 total special benefit assessment amount for Zone 4 is $0.00.

Zane 5: Regional ShoppingCenter Account 23-4-5515
Direct assessments in Zone 5 are distributed based on the special benefit to the Stonewood Regional Shopping Center. Streets adjacent to this zone have been improved with mid -block lighting. Every parcel adjacent to these streets is assessed on land square footage in the same manner as Zone 2. (1) Applied Rate per 10,000 sq.ft. of assessable non-residential square footage based on the Annual Assessment Requirement, or the budgeted expenditures for FY 2026/27.

IF • ♦ MMM�•
Direct assessments in Zone 6 are distributed based on the special benefit to the properties on Firestone Boulevard (commercial properties on the north side of Firestone Blvd. from Old River School Road to the West City Limit, and on the south side of Firestone Blvd. from 250 feet west of Arnett St. to the West City Limit). Streets adjacent to this zone have been improved with mid -block lighting. Every parcel adjacent to these streets is assessed on land square footage in the same manner as Zone 2. (1) Applied Rate per 10,000 sq.ft. of assessable non-residential square footage based on the Annual Assessment Requirement, or the budgeted expenditures for FY 2026/27.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
13 Zone L.On-street Landscaping Acc un 7
Direct assessments in Zone L are distributed based on the special benefit each property receives. Parcels are assessed in the same manner as Zone 3.
(1) Residential dwelling units per parcel and non-residential assessable lot square footage per parcel. (2) The count of residential dwelling units totals 35,096. (3) Applied Rates per residential dwelling unit or per 10,000 sq.ft. of assessable non-residential square footage based on the Annual Assessment Requirement, or the budgeted expenditures for FY 2026/27.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
14 The estimated costs associated with the improvements as described in the Plans and Specifications are summarized on the following pages.

6.1 Fiscal Year 2026/27 Cost Estimates
The following outlines the estimated costs (budgets) for implementing, maintaining and servicing the various landscaping and lighting improvements described in Section 3 "Plans and Specifications" of this Report for FY 2026/27. In some cases, the costs of properly implementing, servicing and maintaining the improvements cannot be fully funded by the existing assessment revenues. Even with some additional funding support from the City, many of the desired services and activities, particularly those associated with long-term repairs, replacements and rehabilitation may need to be postponed or eliminated. While City staff will ultimately determine which services and activities shall be eliminated or reduced to keep the actual costs and expenditures for the fiscal year within the current available revenues, the revenue shortfalls are expected to increase over the years as a result of inflation. To the extent any assessment funds remain after those funds are used to pay the cost of the special benefit in any particular Zone, those monies shall be placed in a reserve account for the respective Zone.

The City annually receives ad valorem funding for lighting and landscaping. These general fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For FY 2026/27 the total General Benefit Contribution as described in Section 4 of this report totals $1,052,925, with an Additional City Contribution of $499,666 for Zone L.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
15 Estimated June 30, 2026 Fund Balance
b
$7,723,732 $1,500,186 ($1,133,449) $542,758 $166,565 $19,258 ($5,105414) $3713,635 Annual Maintenance and Operating Expenses
Personnel and Operations
$12,998
$12,999
$9,361
$0
$0
$0
$0
$35,358
Contractual Maintenance Services
200,000
152,469
924,640
0 0
0 840,000
2,117,109
Materials, Equipment, Supplies
1,599
899
525
0 0
0 0
31023
Energy Costs
368,415
288,618
584,045
0 2,581
2,500
0 1,246,159
Total Annual Maintenance and Operating Expenses
$583,012
$454,985
$1,518,571
$0
$2,581
$2,500
$840,000
$3,401,649
Capital Improvement Project & Rehabilitation
Landscaping CIP/ Rehabilitation Fund Collection
$0
$0
$0
$0
$0
$0
$0
$0
Lighting/Signal Rehabilitation/Replacement Fund
200,000
100,000
160,000
0 0
0 0
460,000
Subtotal Capital Improvement Project & Rehabilitation
$200,000
$100,000
$160,000
$0
$0
$0
$0
$460,000
Incidental Operational Expenses
Operational Reserve Fund Collection
$0
$0
$0
$0
$0
$0
$0
$0
Professional & Tech Services
27,100
2,758
28,414
1,342
1,375
1,376
27,155
89,520
Annual Administration Expenses
6,606
14,135
38,011
105
138
144
33,534
92,673
Subtotal Incidental Expenses
$33,706
$16,893
$66,425
$1,447
$1,513
$1,520
$60,689
$182,193''
Total Costs
$816,718
$571,878
$1,744,996
$1,447
$4,094
$4,020
$900,689
$4,043,842'
Revenue/Contributions
General Benefit Expenses (City Funded)
(163,344)
(171,563)
(872,498)
0 (1,228)
(1,206)
(90,069)
(1,299,908)
Available Property Tax & Other Revenues
(716,885)
(194,900)
(5,643)
(30,520)
(8,535)
(69)
(7,184)
(963,736)
Subtotal Revenue/Contributions
($880,229)
($366,463)
($878,141)
($30,520)
($9,763)
($1,275)
($97253)
($2,263,644)
Fund Balance Reserve Collection/(Contribution) (1)
$767,440
$269,397
($107,047)
$29,073
$11,518
$5,792
($S09 662)
$466,511
Total Costs to be Assessed - Balance to Levy CZl
$703,929
$474,812
$759,808
$0
$5,849
$8,537
$293,774
$2,246,709
City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
16 —Change to Fund Balance
976,471
378,761
292,768
29,178
11,615
5,893
(499,666)
$1,195,019
Estimated June 30, 2027 Fund balance
$8,700,202
$1,878,947
($840,681)
$571,936
$178,180
$25,151
($5,605080)
$4,908,655
(1) The Reserve Collection/Contribution amount is determined based on the total costs, the maximum assessment amount, and the additional revenue sources. (2) Total levy amounts by parcel rounded to the nearest one -hundredth cent.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
17 An assessment amount per Equivalent Benefit Unit (EBU) either assessment amount per residential unit or assessment amount per non-residential parcel square footage for each Zone is calculated by:

Taking the "Total Annual Expenses" (Total budgeted costs) and subtracting the "General Benefit Expenses (City Funded)", to establish the "Total Eligible Special Benefit Expenses"; To the resulting "Eligible Special Benefit Expenses", various "Funding Adjustments/Contributions" may be applied that may include, but are not limited to:
• "Available Property Tax & Other Revenues Applied", represents additional property tax revenues or revenues available from other sources such as interest earnings that was not used to fund general benefit costs that is being applied to reduce the amount to be levied and collected. • "Fund Balance Reserve Collection/(Contribution)", represents an adjustment (reduction) in the amount to be collected for "Operational Reserve Funding" that was budgeted as part of the Total Annual Expenses.
• "Lighting/Signal Rehabilitation/Replacement Fun", represents an adjustment (reduction) in the amount to be collected for "CIP & Rehabilitation Reserve Fund Collection" that was budgeted as part of the Total Annual Expenses.
• "General Benefit Expenses (City Funded)", represents funds received by the City from ad valorem funding for lighting and landscaping. These revenues are used to fund the General Benefit Expense and/or Additional City contributions which is allocated to the various Zones as needed. The contribution amount is determined by applying the General Benefit percentage to the City's estimated Annual Maintenance Expenditures and Administrative Expenses for each zone.

These adjustments to the Special Benefit Expenses result in the net special benefit amount to be assessed "Balance to Levy";
The amount identified as the "Balance to Levy" is divided by the total number of EBUs of parcels that benefit to establish the "Assessment Rates" or "Assessment per EBU" for the fiscal year. This Rate is then applied back to each parcel's individual EBU to calculate the parcel's proportionate special benefit and assessment for the improvements.

Balance to Levy / Total EBU = Assessment per EBU (Assessment Rate) Assessment per EBU x Parcel EBU = Parcel Assessment Amount City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
18 The boundary of Downey Lighting and Landscaping Assessment District No. 121 is coterminous with the City boundary and consists of all lots, parcels, and subdivisions of land within the City of Downey. The following section contains various diagrams that show the boundaries of the Zones within the District that were previously identified and discussed. In addition to depicting the boundaries of the Zones within the District, the Landscaping Zone L diagram also shows the location and extent of the landscape improvements within the Zone.

The parcels within each District Zone consist of all lots, parcels, and subdivisions of land within the boundaries as depicted by these diagrams and shall consist of and be dictated by the lines and dimensions as those lots, parcels and subdivisions of land shown on the Los Angeles County Assessor's parcel maps for the current year and by reference the Los Angeles County Assessor's parcel maps are incorporated herein and made part of this Report. The following diagrams show the boundaries of the District Lighting Zones 1, 2, 5, and 6, and Landscaping Zone L for FY 2026/27. The Safety Lights and Traffic Signals Zone 3 is coterminous with the City boundary as well as Landscaping Zone L and therefore not depicted herein as a separate diagram. For FY 2026/27 there are no parcels currently designated as Lighting Zone 4 so there is no diagram provided for that Zone. Collectively, these diagrams along with the Assessment Roll incorporated in this Report constitute the District Assessment Diagram for FY 2026/27.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
19 Landscaping Zone L
City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
20 City of Downey
all
43 wm
Zones
Zone 1 ���
2 w E
kk a' Zone 2 g
Zone 5
0 0.25 0.5 1 Miles
Zone 6
Fiscal Year 2025-2026
Assessment District Lighting Zones

MUMA
Due to the number of parcels in the District, the Assessment Roll for FY 2026/27 (a listing of the parcels to be assessed within this District along with the assessment amounts) has been filed with the City Clerk in an electronic format and is, by reference, made part of this Report. The proposed Assessment Roll shall be available for public inspection in the City Clerk's Office during normal office hours.

The Assessment Roll reflects all properties currently identified within the District and their assessment amount(s) for FY 2026/27. Each parcel listed on the Assessment Roll is currently shown and illustrated on the County Assessor's Roll and the County Assessor's Parcel Number Maps (APN maps). These records are by reference made part of this Report and shall govern for all details concerning the description of the lots or parcels. All assessments presented on the assessment roll are subject to change as a result of parcel changes made by the County including parcel splits, parcel merges or development changes that occur prior to the County Assessor's Office securing the final roll and generating tax bills for FY 2026/27.

City of Downey - Lighting & Landscape Assessment District No. 121 Fiscal Year 2026/27 Engineer's Report
22 LIGHTING AND LANDSCAPING ASSESSMENT DISTRICT (AD 121) PROPERTIES ADDED DURING FY 2025-2026

1. 9247 Manzanar Ave.

46. 12121 Dunrobin Ave.

91. 8251 Blandwood Rd.

2. 9237 Manzanar Ave.

47. 12124 Dunrobin Ave.

92. 8255 Blandwood Rd.

3. 9231 Manzanar Ave.

48. 12125 Dunrobin Ave.

93. 8261 Blandwood Rd.

4. 9223 Manzanar Ave.

49. 12130 Dunrobin Ave.

94. 8265 Blandwood Rd.

5. 9217 Manzanar Ave.

50. 12131 Dunrobin Ave.

95. 8269 Blandwood Rd.

6. 9211 Manzanar Ave.

51. 12136 Dunrobin Ave.

96. 8275 Blandwood Rd.

7. 9205 Manzanar Ave.

52. 12137 Dunrobin Ave.

97. 8272 Blandwood Rd.

8. 9161 Manzanar Ave.

53. 12142 Dunrobin Ave.

98. 8266 Blandwood Rd.

9. 9155 Manzanar Ave.

54. 12143 Dunrobin Ave.

99. 8262 Blandwood Rd.

10. 9147 Manzanar Ave.

55. 12148 Dunrobin Ave.
100. 8256 Blandwood Rd.

11. 9141 Manzanar Ave.

56. 12149 Dunrobin Ave.
101. 8252 Blandwood Rd.

12. 9135 Manzanar Ave.

57. 12152 Dunrobin Ave.
102. 8246 Blandwood Rd.

13. 9127 Manzanar Ave.

58. 12155 Dunrobin Ave.
103. 8240 Blandwood Rd.

14. 9123 Manzanar Ave.

59. 12158 Dunrobin Ave.
104. 8236 Blandwood Rd.

15. 9117 Manzanar Ave.

60. 12159 Dunrobin Ave.
105. 8232 Blandwood Rd.

16. 9111 Manzanar Ave.

61. 12202 Dunrobin Ave.
106. 8226 Blandwood Rd.

17. 9109 Manzanar Ave.

62. 12203 Dunrobin Ave.
107. 8220 Blandwood Rd.

18. 9103 Manzanar Ave.

63. 12208 Dunrobin Ave.
108. 8216 Blandwood Rd.

19. 9102 Manzanar Ave.

64. 12209 Dunrobin Ave.
109. 8210 Blandwood Rd.

20. 9108 Manzanar Ave.

65. 12212 Dunrobin Ave.
110. 8206 Blandwood Rd.

21. 9112 Manzanar Ave.

66. 12215 Dunrobin Ave.
111. 8200 Blandwood Rd.

22. 9116 Manzanar Ave.

67. 12218 Dunrobin Ave.
112. 8229 Blandwood Rd.

23. 9122 Manzanar Ave.

68. 12221 Dunrobin Ave.

24. 9126 Manzanar Ave.

69. 12224 Dunrobin Ave.

25. 9130 Manzanar Ave.

70. 12225 Dunrobin Ave.

26. 9136 Manzanar Ave.

71. 12230 Dunrobin Ave.

27. 9144 Manzanar Ave.

72. 12231 Dunrobin Ave.

28. 9150 Manzanar Ave.

73. 12236 Dunrobin Ave.

29. 9156 Manzanar Ave.

74. 12237 Dunrobin Ave.

30. 9162 Manzanar Ave.

75. 12240 Dunrobin Ave.

31. 9202 Manzanar Ave.

76. 12243 Dunrobin Ave.

32. 9208 Manzanar Ave.

77. 12246 Dunrobin Ave.

33. 9214 Manzanar Ave.

78. 12249 Dunrobin Ave.

34. 9220 Manzanar Ave.

79. 12252 Dunrobin Ave.

35. 9226 Manzanar Ave.

80. 12255 Dunrobin Ave.

36. 9234 Manzanar Ave.

81. 12258 Dunrobin Ave.

37. 9240 Manzanar Ave.

82. 12259 Dunrobin Ave.

38. 9246 Manzanar Ave.

83. 8203 Blandwood Rd.

39. 12102 Dunrobin Ave.

84. 8209 Blandwood Rd.

40. 12103 Dunrobin Ave.

85. 8213 Blandwood Rd.

41. 12108 Dunrobin Ave.

86. 8219 Blandwood Rd.

42. 12109 Dunrobin Ave.

87. 8225 Blandwood Rd.

43. 12114 Dunrobin Ave.

88. 8235 Blandwood Rd.

44. 12115 Dunrobin Ave.

89. 8239 Blandwood Rd.

45. 12120 Dunrobin Ave.

90. 8243 Blandwood Rd.

ATTACHMENT C

= =_ � --70- N
LW9111111 S I JW9J N WORM M L!�•1,1-7bil
I am a citizen of the United States and a
resident of the county aforesaid; I am over
the age of eighteen years, and not a party
to or interested in the above -entitled matter.

I am the principal clerk of the printer of THE
DOWNEY PATRIOT, a newspaper of general
circulation, published weekly in the City
of Downey, County of Los Angeles and
which newspaper has been adjudged a
newspaper of general circulation by the
Superior Court of the County of Los Angeles,
State of California under the date of 3/11 /10.

Case Number BS124251; that the notice of
which the annexed is a printed copy (set in
type not smaller than nonpareil), has been
published in each regular and entire issue of
said newspaper and not in any supplement
thereof on the following dates, to -wit:

I certify (or declare) under the penalty of
perjury that the foregoing is true and
correct.

Dated at Downey, California
this 16th day of July, 2026.

Af1t, nu
Signature

PUBLICATION PROCESSED BY -

THE DOWNEY PATRIOT
10927 DOWNEY AVENUE

SUITE C
100 A . I
it M-Wilm
00*000**0000*00*
I "R tell I Lei =K#1 =01 .14 Lou." I =ftll *A I
RESOLUTION NO. 26-8368
WHEREAS, the City Council of the City
of Downey has previously formed the
Lighting and Landscaping Assessment
District No. 121 ("District") pursuant to
the provisions of the Landscaping and
Lighting Act of 1972, Part 2, Division 15
of the California Streets and Highways
Code; and
WHEREAS, by Resolution No. 26-8352,
the City Council ordered the Director
of Public Works to prepare and file an
Engineer's Report for the District for
the Fiscal Year 2026-2027 pursuant to
the Landscaping and Lighting Act of
1972, as required by Section 22622 of
the Streets and Highways Code; and
WHEREAS, the City Council has
determined that it is necessary that
assessments be levied on all assessable
lots and parcels in the District for
Fiscal Year 2026-2027, as set forth in
the Engineer's Report.

DOES HEREBY RESOLVE AS
FOLLOWS.

SECTION 1. The above recitals are true
and correct.

SECTION 2. In order to maintain and
service street lighting facilities and on -
street and Public facilities landscaping
within the District for Fiscal Year
2026-2027, it is the intention of the
City Council of the City of Downey to
levy and collect assessments against
properties within the District for
Fiscal Year 2026-2027, pursuant to the
provisions of the Landscaping and
Lighting Act of 1972.

SECTION 3. The existing and proposed
improvements, which are the continued
maintenance and servicing of the
public lighting facilities in, on, and
along public streets and places within
the District, will be, in the opinion of
the City Council, to the benefit of the
assessable properties within Zones 1,
11, 111, IV, V, VI, and L of the District,
which is coterminous with the boundary
of the City. The District is located
generally within the City of Downey,
with the boundaries more particularly
described in the Engineer's Report.

SECTION 4. Reference hereby is made
to the Engineer's Report regarding the
Fiscal Year 2026-2027 annual levy for
the District, on file with the City Clerk
and available for public inspection,
of the proposed improvements, the
boundaries of the District and the zones
therein, and the proposed assessments
upon assessable lots and parcels of
land within the District, including
changes from the previous fiscal year's
assessment and assessable lots.

SECTION 5. The proposed assessments
for all zones within the District are
less than, or equal to, the previous
fiscal year.

SECTION 6. Notice is hereby given
that on July 28, 2026, at 6:30 p.m.,
in the Council
Chambers of Downey
City Hall located at 11111 Brookshire
Avenue, Downey, California, a public
hearing will be held by the City Council
at which all interested persons may
appear before the City Council and be
heard concerning the services to be
performed the proposed assessment,
and all other matters relating thereto.

Protests must be in writing and must
be filed with the City Clerk prior to the
conclusion of the hearing. Any such
protest shall state all grounds of the
obiection, and if filed by the property
owner, shall contain a description
sufficient to identify the property.

SECTION 7. The City Clerk shall cause
notice of the hearing to be given by
causing this Resolution of Intention to
be published, posted, and mailed in the
manner required by Section 22626(a) of
the Streets and Highways Code.

SECTION 8. This Resolution shall take
effect immediately upon its adoption
by the City Council, and the City Clerk
shall certify to the adoption of this
Resolution.

APPROVED AND ADOPTED this 23rd
day of June, 2026.

CLAUDIA M. FROMETA
CLAUDIA M. FROMETA, Mayor
ATTEST:

MARIA ALICIA DUARTE

MARIA ALICIA DUARTE, CMC
City Clerk
APPROVED AS TO FORM:

JOHNM. FUNK
JOHN M. FUNK
City Attorney
I HEREBY CERTIFY that the
foregoing Resolution was adopted by
the City Council of the City of Downey
at a Regular meeting held on the 23rd
day of June, 2026, by the following
vote, to wit:

AYES: Council Members: Pemberton,
Sosa, Truiillo, Ortiz, Mayor Frometa
NOES: Council Members: None.

ABSENT: Council Members: None.

ABSTAIN: Council Members: None.

MARIA ALICIA DUARTE

MARIA ALICIA DUARTE, CMC
City Clerk
The Downey Patriot
7/16/26

CITY OF DOWNEY

AFFIDAVIT OF POSTING
RESOLUTION OF INTENTION NO. 26-8368
LIGHTING AND LANDSCAPING DISTRICT A.D. 121
2026-27 ASSESSMENT LEVY
1, Matthew Baumgardner, P.E., Director of Public Works/City Engineer of the City of Downey in the County of Los Angeles, State of California, hereby acknowledge that copies of the attached Notice of Public Hearing on the proposed Lighting & Landscaping Assessment District 121 were posted on July 16 2026 at City Hall, 11111 Brookshire Avenue; Downey City Library, 11121 Brookshire Avenue; and Barbara J. Riley Community Center, 7810 Quill Drive in the City of Downey as required.

Mat aumgardner, P.E.

Director of Public Works/City Engineer
Attachment

ATTACHMENT E

.MR
OCITY . DOWNEY

LIGHTING & LANDSCAPING ASSESSMENT

DISTRICT PROPOSED O

ASSESSMENT LEVY
JULY • i 1
RESOLUTION NO. 26-8368

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DOWNEY

DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL

ASSESSMENTS WITHIN THE LIGHTING AND LANDSCAPING
ASSESSMENT DISTRICT NO. 121 FOR FISCAL YEAR 2026-2027 AND SETTING A PUBLIC HEARING FOR JULY 28, 2026 ON THE

PROPOSED ASSESSMENTS
WHEREAS, the City Council of the City of Downey has previously formed the Lighting and Landscaping Assessment District ;No. 121 ("District") pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code; and
WHEREAS, by Resolution No. 26-8352, the City Council ordered the Director of Public Works to prepare and file an Engineer's Report for the District for the Fiscal Year 2026-2027 pursuant to the Landscaping and Lighting Act of 1972, as required by Section 22622 of the Streets and Highways Code; and
WHEREAS, the City Council has determined that it is necessary that assessments be levied on all assessable lots and parcels in the District for Fiscal Year 2026-2027, as set forth in the Engineer's Report.

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

SECTION 1. The above recitals are true and correct.

SECTION 2. In order to maintain and service street lighting facilities and on - street and public facilities landscaping within the District for Fiscal Year 2026-2027, it is the intention of the City Council of the City of Downey to levy and collect assessments against properties within the District for Fiscal Year 2026-2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972.

SECTION 3. The existing and proposed improvements, which are the continued maintenance and servicing of the public lighting facilities in, on, and along public streets and places within the District, will be, in the opinion of the City Council, to the benefit of the assessable properties within Zones I, 11, 111, IV, V, VI, and L of the

District, which is coterminous with the boundary of the City. The District is located generally within the City of Downey, with the boundaries more particularly described in the Engineer's Report.

SECTION 4. Reference hereby is made to the Engineer's Report regarding the Fiscal Year 2026-2027 annual levy for the District, on file with the City Clerk and available for public inspection, of the proposed improvements, the boundaries of the District and the zones therein, and the proposed assessments upon assessable lots and parcels of land within the District, including changes from the previous fiscal year's assessment and assessable lots.

SECTION 5. The proposed assessments for all zones within the District are less than, or equal to, the previous fiscal year.

SECTION 6. Notice is hereby given that on July 28, 2026, at 6:30 p.m., in the Council Chambers of Downey City Hall located at 11111 Brookshire Avenue, Downey, California, a public hearing will be held by the City Council at which all interested persons may appear before the City Council and be heard concerning the services to be performed, the proposed assessment, and all other matters relating thereto.

Protests must be in writing and must be filed with the City Clerk prior to the conclusion of the hearing. Any such protest shall state all grounds of the objection, and if filed by the property owner, shall contain a description sufficient to identify the property.

SECTION 7. The City Clerk shall cause notice of the hearing to be given by causing this Resolution of Intention to be published, posted, and mailed in the manner required by Section 22626(a) of the Streets and Highways Code.

SECTION 8. This Resolution shall take effect immediately upon its adoption by the City Council, and the City Clerk shall certify to the adoption of this Resolution.

APPROVED AND ADOPTED this 231 day of June, 2026.

CLAUDIA M. FROMETA
CLAUDIA M. FROMETA, Mayor
ATTEST:

MARIA ALICIA DUARTE

MARIA ALICIA DUARTE, CMC
City Clerk
APPROVED AS TO FORM:

JOHN M. FUNK
JOHN M. FUNK
City Attorney
I HEREBY CERTIFY that the foregoing Resolution was adopted by the City Council of the City of Downey at a Regular meeting held on the 231d day of June, 2026, by the following vote, to wit:

AYES:

Council Members:

Pemberton, Sosa, Trujillo, Ortiz, Mayor Frometa
NOES:

Council Members:

None.

ABSENT:

Council Members:

None.

ABSTAIN:

Council Members:

None.

MARIA ALICIA DUARTE

MARIA ALICIA DUARTE, CIVIC
City Clerk

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