Agenda packet — El Cajon City Council, September 15, 2026

El Cajon City Council
Participation
Time and Location
2nd and 4th Tuesday of each month, at 3:00 PM.

Council Chamber
200 Civic Center Way
El Cajon, CA 92020
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Members of the public may address the City Council on any item listed on the agenda, or on matters which are not listed on the agenda but are within the subject matter jurisdiction of the City Council, Housing Authority and Successor Agency to the El Cajon Redevelopment Agency.

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Public comments are typically limited to three (3) minutes per person, per agenda item, unless the presiding officer changes that time.

Per the Brown Act, the City Council cannot take formal action on items raised during public comments; however, Council may offer a brief response or direct staff to place the item on a future agenda for consideration.

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Contact information on speaker cards is optional. Any information provided on a speaker card is considered a ‘public record’, and may be distributed or released to the public and/or media.

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Remote Comments
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Written Comments
Comments must be emailed to the City Clerk at [email protected] or mailed to the City Clerk at 200 Civic Center Way, El Cajon, CA 92020 and received by 4:00 pm the day prior to the City Council meeting for prompt distribution. Written public comments will be provided to the City Council in advance of the meeting for review and will be recorded in the public record.

Listening Devices and other Accommodations
The City of El Cajon encourages the participation of disabled individuals to be in total compliance with the Americans with Disabilities Act. If you require public documents in an accessible format, the City will make reasonable efforts to accommodate your request. This material is also to be made available in Spanish or Arabic upon request. If you are a non-English speaking resident or a citizen with speech or hearing impairments, and wish to comment at the Public Hearing or require any other form of assistance or auxiliary aids in order to participate at Public Hearings, please contact the City Clerk’s Office at (619) 441-1763, as far in advance of the meeting as possible.

Members of the public who wish to translate or receive interpretation provided by another member of the public can do so as long as there is no disruption to the meeting. The City will arrange a space for interpreters at the meeting location, upon written request to the City Clerk at least 24 (twenty-four) hours before the meeting.

Rules of Decorum:

While the city council is in session, (1) any person or councilmember who actually disrupts a council meeting by acting in a disorderly, noisy, sustained, manner, (2) any person whose conduct actually disrupts the due course of the council meeting while addressing the city council or any councilmember thereof, or (3) any member of the public in attendance who actually disrupts the meeting by failing, on demand of the presiding officer, to comply with any warning or order of the presiding officer made in accord with the authority of this chapter, is subject to arrest for violating the California Penal Code or this code. See El Cajon Municipal Code §

2.12.140 - § 2.12.160 for additional information.

Technology Disruption Policy:

In the event the City Council Chamber loses electrical power or suffers an internet connection outage that is not corrected within one (1) hour, the City Council may adopt a finding by roll call vote that it has made good faith efforts to restore service in accordance with its policy and that public interest in continuing the meeting outweighs the public interest in remote public access. If such a finding is adopted, the Council will continue the meeting. If the Council chooses to adjourn the meeting and continue at a future time, any items noticed as public hearings will be continued to the next regularly scheduled meeting of the City Council. Any other items on the agenda that the Council has not taken action on will be placed on a future agenda.

CITY COUNCIL

HOUSING AUTHORITY AND

SUCCESSOR AGENCY TO THE EL CAJON

REDEVELOPMENT AGENCY

Council Chamber
200 Civic Center Way
El Cajon, CA 92020

Joint Special Meeting
Agenda
SEPTEMBER 15, 2026, 3:00 p.m.

Bill Wells, Mayor Graham Mitchell, City Manager
Michelle Metschel, Deputy Mayor Vince DiMaggio, Assistant City Manager Steve Goble, Councilmember Marisol Thorn, Deputy City Manager Gary Kendrick, Councilmember Jennifer Lyon, City Attorney Phil Ortiz, Councilmember Angela Cortez, City Clerk

CALL TO ORDER: Mayor Bill Wells

ROLL CALL: City Clerk Angela Cortez

PLEDGE OF ALLEGIANCE TO THE FLAG AND MOMENT OF SILENCE

PUBLIC COMMENT:

This portion of the agenda provides an opportunity for members of the public to address the City Council on items that are listed on the special meeting agenda.

PUBLIC HEARING:

1. Public Hearing to Consider Proposed Assessment; Canvassing of Ballots; and Consideration to Approve Resolution of Formation to Establish a Downtown El Cajon Community Benefit District (CBD) and Levy the Assessments Therewith RECOMMENDATION:

That the City Council:

Hold the public hearing to consider all objections or protests, if any, and call for final submission of any ballots ;

1. Close the public hearing;2.

Direct the City Clerk to open and canvass the ballots; 3.

Receive and file the ballot results; and4.

If no majority protest exists, adopt the next Resolution, in order, to approve the formation of the Downtown El Cajon Community Benefit District and levy the assessments therewith.

5. ADJOURNMENT: The Joint Special Meeting of the El Cajon City Council/El Cajon Housing Authority/Successor Agency to the El Cajon Redevelopment Agency held this 15th day of September 2026, is adjourned.

City Council
Agenda Report
Agenda Item 1.

DATE: 09/15/2026
TO: Honorable Mayor and City Councilmembers
FROM: Nate Prescott, Senior Management Analyst
SUBJECT: Public Hearing to Consider Proposed Assessment; Canvassing of Ballots; and Consideration to Approve Resolution of Formation to Establish a Downtown El Cajon Community Benefit District (CBD) and Levy the Assessments Therewith
RECOMMENDATION:

That the City Council:

Hold the public hearing to consider all objections or protests, if any, and call for final submission of any ballots ;

1. Close the public hearing;2.

Direct the City Clerk to open and canvass the ballots; 3.

Receive and file the ballot results; and4.

If no majority protest exists, adopt the next Resolution, in order, to approve the formation of the Downtown El Cajon Community Benefit District and levy the assessments therewith.

5. BACKGROUND:

The Downtown El Cajon Property-Based Improvement District (PBID) was formed in 2011 to improve the economic well-being of businesses in downtown El Cajon. The PBID is set to expire on December 31, 2026. In 2024, the City Council adopted the Community Benefit District Ordinance to allow for the creation of a Community Benefit District in 2026-2027 in the event the PBID did not intend to renew the PBID.

In June 2025, the City entered into a professional services agreement with New City America (NCA) to take the necessary steps to form a proposed new Downtown El Cajon Community Benefit District (CBD). The City has funded the services of NCA to create the new CBD with General Fund monies previously budgeted for economic development purposes. On April 23, 2026, the City Council heard a presentation from City staff and NCA staff outlining this process and NCA initiated the first step to mail out petitions to form the CBD in late April.

Because the City owns land within the proposed CBD, the City Council voted on April 23, 2026 to authorize the City Manager or designee to vote “Yes” in the petition in support of the creation of the CBD.

In April 2026, a petition was mailed to affected property owners concerning the creation of the new CBD. As of July 28, 2026, petitions were submitted to the City signed by property owners in the proposed CBD who will pay more than thirty percent of the assessments proposed to be levied in connection with such CBD as required by El Cajon Municipal Code section 2.90.100 which petitions have been on file with the City Clerk and available for public inspection since that time. Upon submission of the petition with the required number of signatures, the City Council approved the Resolution of Intent on July 28, 2026 and set this public hearing for September 15, 2026.

CURRENT CONSIDERATION:

Management District Plan
In order to form a community benefit district, there must be a Management District Plan (MDP) prepared. The MDP, which is referenced in the Resolution of Intent and attached in this agenda packet as Exhibit A to the resolution, outlines the priorities and services of the proposed CBD. The MDP outlines the extent of the proposed services, the proposed cost of the various services, and explains the assessment methodology applied to each property. Per State law, the MDP must also include a detailed engineer’s report prepared by a registered professional engineer in California that supports all the proposed assessments in the MDP.

The engineer’s report is also included as in Exhibit A to the resolution. The DECBP approved the MDP in 2026. The Management District Plan and Engineer's Report entitled the "Downtown El Cajon Community Benefit District Assessment Engineer’s Report" prepared by Edward V. Henning, a California registered Professional Engineer, were both updated as of July 22, 2026 with non-substantive clarification revisions that (1) do not substantially change the proposed assessment; (2) do not increase the size/boundaries of the proposed CBD and (3) do not change the improvements or activities to be funded from the assessments. Such updated versions are the versions to be adopted with the proposed resolution of formation.

The MDP proposes services and cost breakdowns as follows:

Total Budget $793,225 Civil Sidewalks/Safety and Cleanliness $476,000 (rounded) Regular sidewalk and gutter sweeping
Periodic sidewalk steam cleaning
Beautification of the Downtown El Cajon CBD
Enhanced trash emptying (over and above city services)
Timely graffiti removal, within 72 hours as necessary
Maintenance of existing and new public spaces
Maintenance of the Prescott Promenade
Set up and take down of special events
Installation and maintenance of flowers throughout the Downtown El Cajon CBD (outside of medians)
Personnel to manage in-house or contracted maintenance and any security teams District Identity and Placemaking $119,000 (rounded) Website development and updating
Traditional events done by the GDECIA (new 501 c3) Social media, public relations firm Enhancing current City holiday and seasonal decorations Branding of Downtown El Cajon properties so a positive image is promoted to the public Activation of Prescott Promenade
Banner programs
Public art displays and promotion of the Rea Street Art District Public space design and improvements
Personnel to manage in-house or contracted public relations, website maintenance, or social media contractors
Administration/Program Management $174,000 (rounded) Staff and administrative costs, contracted or in-house
Directors and Officers and General Liability Insurance
Office-related expenses Office and equipment rent
Financial reporting and accounting Legal work
Contingency $24,225 (rounded) Delinquencies, City/County fees, reserves

Balloting/Canvassing
The Resolution of Intent adopted by the City Council on July 28, 2026 authorized the City Clerk to initiate the ballot process for the affected property owners. The ballots were mailed out by the City Clerk no later than July 30, 2026 to give property owners 45 days in which to return the ballots. All ballots must be returned by the conclusion of the public hearing on September 15, 2026. At the public hearing, the City tabulates the votes and determines if there is a majority protest against the imposition of the assessment in connection with the CBD, in which case the CBD will not be formed. A majority protest exists if the assessment ballots submitted, and not withdrawn, in opposition to the proposed assessment exceed the assessment ballots submitted, and not withdrawn, in its favor, weighting those assessment ballots by the amount of the proposed assessment to be imposed upon the identified parcel for which each assessment ballot was submitted. If no majority protest exists, then the Council can consider forming the CBD by approving the resolution of formation attached as Attachment 1 to this staff report.

City Owned Properties
Because the City of El Cajon owns land within the proposed CBD, the City also received a ballot to consider approval of the formation of the CBD. The City would pay approximately

12.37% of the total assessment based on its ownership of properties. The increase in enhanced services that the proposed CBD would provide downtown would be much greater than what the City is able to provide on its own. The proposed services for the CBD would benefit the City, business owners, and its residents. Therefore, on July 28, 2026, the City Council authorized the City Manager, or designee, to vote yes on the ballots for any City-owned properties in the CBD in favor of the proposed CBD, and the ballot was submitted by the City.

Potential Impacts
The City has historically paid approximately $80,000 per year for its portion of the assessments in the PBID. The creation of the Community Benefit District will increase services provided by the District and the City's portion of the assessments will be $98,148.80.

The intent of the District is to increase property values; if successful, this will have a positive impact on General Fund revenues.

It is important to note, however, that if the election to create the CBD fails, the current iteration of the PBID will expire on December 31, 2026, with no mechanism to replace it. As such, while the City would realize a savings of approximately $98,000 in assessment fees, it may also assume total responsibility for the maintenance of the now-former PBID district if the City Council chooses to use General Fund monies to fund it. The City would also have to determine if downtown events (i.e. car show, concerts, and Holiday Lights on Main) would be viable given current budget constraints.

Next Steps
If no majority protest exists and the CBD is formed, the adoption of the formation resolution and recordation of the notice and map pursuant to Section 36627 of PBID law shall constitute the levy of an assessment in each of the fiscal years identified in the Management District Plan; however, each year’s levy shall be conditioned upon the approval, by resolution, of an annual report pursuant to Section 36650 of the PBID Law. The approval of such report is at the discretion of the City Council. T he assessments will begin January 1st, 2027. City Staff will return to a future Council meeting with any necessary agreements for the management of the CBD.

CALIFORNIA ENVIRONMENTAL QUALITY ACT:

Formation and administration of the CBD does not constitute a "Project" under the California Environmental Quality Act (“CEQA”) pursuant to State CEQA Guidelines section 15378(b)(5) as it is an organizational activity of government that will not result in direct or indirect physical changes in the environment. Management District Plan activities funded by the CBD are also exempt from the California CEQA pursuant to the Class 1, Existing Facilities exemption in section 15301 of the State CEQA Guidelines. Section 15301(c) exempts projects involving repair and minor alteration of existing public or private structures including streets, sidewalks, gutters, bicycle and pedestrian trails, and similar facilities. Any future actions directed by the City Council related to the PBID will be assessed in accordance with CEQA.

FISCAL IMPACT:

The creation of the CBD will increase the City’s portion of the assessment by an estimated $19,000 for a total cost of about $98,148.80. Sufficient funds are available in the Fiscal Year 2026-27 City Manager's Economic Development Annual Budget (101112).

Prepared By: Nate Prescott, Senior Management Analyst
Reviewed By: Vince DiMaggio, Assistant City Manager
Approved By: Graham Mitchell, City Manager
Attachments
Resolution of Formation
Exhibit A - Management District Plan and Assessment Engineer’s Report (Dated July 22, 2026)
Exhibit B - Ballot Tabulation Results (to be provided and affixed to this resolution during the City Council public hearing on September 15, 2026)

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RESOLUTION NO. ___-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CAJON FORMING THE

DOWNTOWN EL CAJON COMMUNITY BENEFIT DISTRICT AND LEVYING THE

ASSESSMENTS IN CONNECTION THEREWITH

WHEREAS, El Cajon Municipal Code Chapter 2.90 "Community Benefit Districts " ("Chapter 2.90 ") incorporates most of the provisions of the Parking and Business Improvement District Law of 1994 (Streets & Highways Code section 36600 et seq.) (the "PBID Law") and authorizes the City of El Cajon ("City") to form Community Benefit Districts; and

WHEREAS, Chapter 2.90 authorizes the City to levy and collect assessments on real property within such districts for the purpose of providing improvements and promoting activities that specially benefit real property within such districts; and

WHEREAS, Articles XIIIC and XIIID of the California Constitution, and section 53753 of the California Government Code impose certain procedural and substantive requirements relating to the levy of new or increased assessments; and

WHEREAS, on July 28, 2026, the City Council adopted a Resolution of Intention (Resolution 075-26) after receiving a petition (the "Petition") requesting the formation of a Community Benefit District to be designated the "Downtown El Cajon Community Benefit District" (the "CBD") which was signed by property owners in the proposed CBD who will pay more than thirty percent of the assessments proposed to be levied in connection the CBD (specifically 30.68%), and met all of the requirements of section 36621 of the PBID Law, as modified by Chapter 2.90; and

WHEREAS, as directed by the Resolution of Intention, the City Clerk mailed to record owners of affected parcels notice of the September 15, 2026 public hearing on the formation of the CBD; and

WHEREAS, that notice, which was mailed no less than 45 days prior to the public hearing, included all information required by Article XIIID, Section 4 of the California Constitution and section 53753 of the Government Code, and the notice mailed to each property owner was accompanied by an assessment ballot; and

WHEREAS, on September 15, 2026 , at 3:00 p.m. or as soon thereafter as was practicable, in the City Council Chambers, the City Council held the public hearing at which it heard and considered oral and written testimony from all interested persons; and

WHEREAS, following the public input portion of the public hearing, all assessment ballots that had been returned to the City were tabulated pursuant to the procedures set forth in the Resolution of Intention; and

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WHEREAS, based on the tabulation results attached hereto as Exhibit B, the City Council determined that a majority protest, as defined by Article XIIID, section 4(e) of the California Constitution, and section 53753 of the Government Code does not exist with respect to the assessment proposed in connection with the CBD; and

WHEREAS, the property within the area of the CBD will be benefited by the improvements and activities funded by the assessments levied in connection with the CBD, and the assessment against each parcel does not exceed the reasonable cost of the proportional special benefit conferred on that parcel; and

WHEREAS, no real properties deriving special benefit within the proposed CBD will be exempted from payment into the District; and

WHEREAS, a Management District Plan entitled the "Downtown El Cajon Community Benefit District Management District Plan" (the "Management District Plan ") has been prepared and submitted to the City Clerk, containing all of the information required by Section 36622 of California Streets and Highway Code, section 36600, and Chapter 2.90, including a description of the boundaries of the CBD, the improvements and activities proposed for the CBD, and the cost of such improvements and activities which Management District Plan was updated as of July 22, 2026 with non -substantive clarification revisions that (1) do not substantially change the proposed assessment; (2) do not increase the size/boundaries of the proposed CBD and (3) do not change the improvements or activities to be funded from the assessments; and

WHEREAS, an Engineer's Report entitled the "Downtown El Cajon Community Benefit District Assessment Engineer’s Report" prepared by Edward V. Henning a California registered Professional Engineer updated as of July 22, 2026 with non-substantive clarification revisions that (1) do not substantially change the proposed assessment; (2) do not increase the size/boundaries of the proposed CBD and (3) do not change the improvements or activities to be funded from the assessments has been prepared and submitted to the City Clerk, containing all of the information required by law.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EL CAJON AS FOLLOWS:

1. The foregoing recitals are true and correct and are the findings of the City Council.

2. The City Council hereby determines this action is exempt from the California Environmental Quality Act ("CEQA"), in accordance with State CEQA Guidelines section 15378(b)(2).

3. Pursuant to Chapter 2.90 which incorporates provisions of section 36621 of the PBID law, the "Downtown El Cajon Community Benefit District" is hereby formed.

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4. The City Council hereby approves the Management District Plan and Downtown El Cajon Community Benefit District Assessment Engineer’s Report dated July 22, 2026 which are attached hereto as Exhibit A.

5. The proposed activities of the CBD are briefly described as follows:

• Safety, petty criminal, and homeless/vacancy problems • Sidewalk cleanliness
• Increase tree trimming and replacement of damaged trees and landscaping • Install/improve decorative amenities such as street furniture, fixtures, equipment, and lighting
• Promote and enhance the brand image of Downtown El Cajon • Manage events in and around the Downtown El Cajon CBD, particularly at the Prescott Promenade
• Create a strong social media presence, and facilitate public relations for Downtown El Cajon businesses
• Promote public space development and placemaking

6. The proposed activities set forth in Section 5 above of the CBD will be funded by a total assessment levied and collected within the CBD for January 1 , 2027 through December 31, 2027 of approximately $793,225.00. Section 4 of the Management Plan sets forth the proposed CBD annual assessment by Assessor’s Parcel Number. The amount to be levied and collected for subsequent years may be increased by an amount not to exceed 7% percent each year as approved by the Board of Directors of the CBD.

7. The City Council authorizes the levying and collection of assessments against lots and parcels of real property within the CBD commencing January 1, 2027.

8. No bonds will be issued for this CBD.

9. The boundaries of the CBD include all properties listed within the boundaries of the map on file in the Assessment Engineer’s Report and Management District Plan attached to this Resolution as Exhibit A and filed in the City Clerk’s office and are generally described as follows:

a. The northern boundary of the proposed Downtown El Cajon CBD includes all parcels on Magnolia Avenue that border the Interstate 8 freeway and includes parcels 483-330-022 and 483-330-034 on the northeast side of the Downtown El Cajon CBD as well as parcel 482-301-006, on the northwest corner. b. The western boundary of the proposed Downtown El Cajon CBD includes the parcels at the intersection of Marshall Avenue and Main Street, including the three corner parcels at that intersection. The three parcels at the intersection of Marshall Avenue and Main Street do NOT include the parcel at the northwest corner of the intersection, as it is a new car dealership which will not benefit

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from the services of the proposed Downtown El Cajon CBD. The three most western parcels of the Downtown El Cajon CBD shall include parcels 487-121- 041, 487-281-028 and the entire Metropolitan Transit Station Trolley stop which includes parcels 487-262-004, 487-262-009 and 487-273-006. c. The southern boundary of the proposed Downtown El Cajon CBD includes the following parcels that includes the expansion parcels on both sides of El Cajon Boulevard, ending at the roundabout, ending at parcels 487-321-026 and 487- 323-017. The southern boundary then continues on the south side of Douglas Avenue from parcel 487-342-029 continuing along the south side of Douglas ending at parcel 487 -342-019 ending at the intersection of Douglas and Van Houten Avenues. The southern boundary then jogs southward along the east side of Van Houten Avenue ending at parcel 487-331-009. The southern boundary continues along the south side of Lexington Avenue, running eastward to include all of the parcels on the south side of the street, ending at parcel 488-241-041. The Downtown El Cajon CBD southern boundary then runs northward along the west side of Avocado Avenue and includes the parcels running eastward on the north side of Douglas Avenue including parcels ending at parcel 488 -233-047 at northwestern intersection of South Lincoln Avenue and Douglas Avenue.
d. The eastern boundary of the Downtown El Cajon CBD starts at the western side of the intersection of Lincoln Avenue and Main Street, parcel 488-233-047 and crosses Main Street northward to include parcel 488-113-010. The eastern boundary of the Downtown El Cajon CBD then continues northward and includes parcel 488-113-024 and 488-024-025 and then runs northward on the west side of Ballantyne Street including parcel 488-040-002. The eastern boundary then runs northwest to include the eastern side of parcels 488-040- 011, 488 -040-014 on the west side of Connecticut Avenue. The eastern boundary then crosses northward to Wells Avenue including parcels at the northwestern intersection of Wells Avenue and Graves Avenue including parcels 488-010-013. The eastern boundary then continues in a northwestern direction including the eastern side of the parcels fronting Magnolia Avenue from parcel 488 -010-025 ending at parcel 483 -330-022 ending at the intersection of Interstate 8 and Magnolia Avenue.
e. A map of the proposed CBD boundaries and an appendix of all included parcels can be found in the Management District Plan.

10. A resolution entitled "A Resolution of the City Council of the City of El Cajon Declaring its Intention to Form the Downtown El Cajon Community Benefit District Pursuant to the El Cajon El Cajon Municipal Code Chapter 2.90 "Community Benefits Districts"; Setting the Time and Place for a Public Hearing In Connection Therewith; and Directing the Mailing of Ballot to Identified Property Owners" Resolution No. 075-26 was adopted by the El Cajon City Council on July 28, 2026.

11. On September 15, 2026, at 3:00 pm, in the City Council Chambers located at 200 Civic Center Way, El Cajon, CA, the City Council held a public hearing on the proposed

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formation of the CBD.

12. At such public hearing, the City Council determined that a majority protest does not exist with respect to the assessment proposed in connection with the CBD.

13. Properties in the CBD shall be subject to any amendments in the PBID Law.

14. The revenue from the levy shall not be used to provide improvements or activities outside of the District or for any other purpose other than the purposes specifies in the resolution of Intention, as modified by the City Council (if applicable) at the hearing concerning the establishment of the district.

15. All proposed services and improvements benefit real property owners located in the CBD.

16. The duration of the CBD shall be 20 years.

17. For a complete description of the CBD, its boundaries and activities, total amount of special benefits to be conferred on the real property and businesses in the district, as well as complete description of the assessment authorized in connection with the CBD, reference is made to the Management District Plan and "Downtown El Cajon Community Benefit District Assessment Engineer’s Report" attached hereto.

18. The adoption of this resolution and recordation of the notice and map pursuant to Section 36627 of PBID law shall constitute the levy of an assessment in each of the fiscal years identified in the Management District Plan ; however, each year’s levy shall be conditioned upon the approval, by resolution, of an annual report pursuant to section 36650 of the PBID Law. The approval of such report is at the discretion of the City Council.

19. The City Clerk is authorized and directed to record the notice of assessment required by section 36627 of the PBID law.

20. This Resolution shall take effect immediately.

21. The City Clerk shall certify to the passage and adoption hereof.

Exhibit A - Management District Pla n and Assessment Engineer’s Report (Dated July 22, 2026);

and

Exhibit B - Ballot Tabulation Results (to be provided and affixed to this resolution during the City Council public hearing on September 15, 2026)
1 The Downtown El Cajon Community Benefit District (CBD) Management District Plan
Final Plan -
July 22, 2026
Prepared pursuant to the City of El Cajon’s Community Benefit Ordinance, Chapter 2.90 added to Title 2 of the El Cajon Municipal Code.

Prepared for:

The Downtown El Cajon Business Partners
the Greater Downtown El Cajon Improvement Association
Property Owners in Downtown El Cajon
City of El Cajon
Prepared by:

New City America, Inc.

Greater El Cajon Improvement Association

EXHIBIT A
NEW·CITV

2 Table of Contents

Section Number

1. Management Downtown El Cajon CBD Plan Summary 3

2. Downtown El Cajon CBD Boundaries 10

3. Downtown El Cajon CBD Improvement and Activity Plan 15

4. Assessment Methodology 21

5. Downtown El Cajon CBD Rules, Regulations and Governance 31

6. Implementation Timetable 31

7. Assessment Roll of Properties Included 32

Attachment:

A. Engineer’s Report

3 Section 1
Management Downtown El Cajon CBD Plan Summary

The name of this (“CBD”) is the Downtown El Cajon Community Benefit District. The Downtown El Cajon CBD is being formed under the City of El Cajon’s Community Benefit Ordinance, Chapter

2.90, added to Title 2 of the El Cajon Municipal Code.

The levy of assessments on real property within the proposed Downtown El Cajon CBD will fund physical and maintenance improvements to individual properties, attract new customers, tenants, and increase business sales, resulting in stabilized rents for property owners throughout Downtown El Cajon. The assessments will fund maintenance, special events and activities, and other special benefits within the Downtown El Cajon CBD, revitalizing Downtown El Cajon and , creating jobs, attracting and retaining businesses, and reducing crime.

Downtown El Cajon CBD Steering Committee
For the past two decades, downtown stakeholders have worked to improve and enhance their experience and overall ambiance of working, visiting, shopping, and residing in Downtown El Cajon.

Since the initiation of work last Spring, the current Property Business Improvement District Board (formerly the Downtown El Cajon Business Partners, now the Greater Downtown El Cajon Improvement Association, GDECIA ), has worked diligently to outreach to property owners, simultaneously building a level of support for improvements to in Downtown El Cajon as well as commencing the expansion of the property assessment district – now known as the new Downtown El Cajon CB D. The Downtown El Cajon CBD Steering Committee has met multiple times, has reviewed multiple versions of a management plan and finalized the boundaries, services, costs, and terms at its January 2026 Board of Directors meeting.

During this process, the Board of Directors of the Greater Downtown El Cajon CBD and its staff shall hold meetings with property owners in large meeting sessions as well as one-on-one discussions to be held to explain the purpose of the Downtown El Cajon CBD.

How can a new CBD benefit property owners in Downtown El Cajon? In summary, a Downtown El Cajon CBD is a Special Benefits Assessment District whereby property owners vote, through a mail ballot procedure, to supplement their property tax bills to pay for and control the assessments they generate through the new CBD. The CBD will not replace current City services, but it can fund solutions to supplement City services in the areas , including:
• Safety, petty criminal, and homeless/vacancy problems • Sidewalk cleanliness
• Increase tree trimming and replacement of damaged trees and landscaping • Install/improve decorative amenities such as street furniture, fixtures, equipment, and lighting

4 • Promote and enhance the brand image of Downtown El Cajon • Manage events in and around the Downtown El Cajon CBD, particularly at the Prescott Promenade
• Create a strong social media presence and facilitate public relations for Downtown El Cajon businesses
• Promote public space development and placemaking

MOST IMPORTANTLY, THESE PROPERTY ASSESSMENT FUNDS WILL NOT REPLACE EXISTING CITY

SERVICES IN DOWNTOWN EL CAJON AND W ILL BE MANAGED BY THE PROPERTY AND BUSINESS OWNERS, AFTER THE DOWNTOWN EL CAJON CBD IS VOTED IN.

Special Benefit Budget Category Analysis
The Downtown El Cajon CBD Management District Plan gives the property owners greater flexibility in determining the type and frequency of special benefit services that will be allocated on a year-to-year basis.

The proposed Downtown El Cajon CBD, will fund special benefit services, over and above what the City of El Cajon is currently providing. Special benefits are supplemental to the general benefits paid for out of the City and County budgets. Those categories of special benefit services include the following:

All services listed below are special benefits and supplemental to current City services.

Year 1 – PROPOSED BUDGET (ASSESSMENT REVENUES/SPECIAL BENEFIT COSTS)

CIVIL SIDEWALKS - $ 472,000 (ROUNDED) 60%
Examples of this category of special benefit services and costs may include, but are not limited to:
• Regular sidewalk and gutter sweeping
• Periodic sidewalk steam cleaning
• Beautification of the Downtown El Cajon CBD
• Enhanced trash emptying (over and above city services) • Timely graffiti removal, within 72 hours as necessary • Maintenance of existing and new public spaces
• Maintenance of the Prescott Promenade
• Set up and take down of special events
• Installation and maintenance of flowers throughout the Downtown El Cajon CBD (outside of medians)
• Personnel to manage in-house or contracted maintenance and any security teams

5 DISTRICT IDENTITY AND PLACEMAKING – $118,000 (ROUNDED) 15% Examples of this category of special benefit services and costs may include, but are not limited to:
• Website development and updating
• Traditional events done by the GDECIA (new 501 c3)
• Social media, public relations firm
• Enhancing current City holiday and seasonal decorations • Branding of Downtown El Cajon properties so a positive image is promoted to the public • Activation of Prescott Promenade
• Banner programs
• Public art displays and promotion of the Rea Street Art District • Public space design and improvements
• Personnel to manage in -house or contracted public relations, website maintenance , or social media contractors

ADMINISTRATION/PROGRAM MANAGEMENT - $173,000 (ROUNDED) 22% Examples of this category of special benefit services and costs may include, but is not limited to:
• Staff and administrative costs, contracted or in-house • Directors and Officers and General Liability Insurance • Office-related expenses
• Office and equipment rent
• Financial reporting and accounting
• Legal work

CONTINGENCY/CITY AND COUNTY FEES/RESERVE - $23,305 (ROUNDED) 3% Examples of this category of special benefit services and costs include, but are not limited to:
• Delinquencies, City/County fees, reserves

The proposed improvements, maintenance, and activities that comprise the categories of special benefit services listed above are the same improvements, maintenance, and activities that comprise the categories of special benefit services for subsequent years.

Proposed First Year for the Downtown El Cajon CBD Budget * Category of Services Percentage of budget 1st Year Allocation Civil Sidewalks/Safety and Cleanliness 60% $472,000
District Identity and Placemaking 15% $118,000
Administration/Program Management 22% $173,000
Contingency/Fees/Reserve 3% $23,305
Total 1st year Budget 100% $786,305
*Numbers are rounded.

I I

6 For years subsequent to the first year, the budget will be similar to the proposed budget above.

METHOD OF FINANCING
The financing of the Downtown El Cajon CBD is based upon the levy of special assessments on real properties that receive special benefits from the improvements and activities based upon which Benefit Zone they are located within . See Section 4 for assessment methodology and compliance with Article XIII D of the California State Constitution . The five factors used to determine proportional costs to the parcels in the Downtown El Cajon CBD:
• Linear frontage, on all sides of the parcel (excluding alleys) • Lot square footage
• Building square footage
• Current and future residential condominiums
• Location within one of the two geographic benefit zones of the Downtown El Cajon CBD

Costs
The costs per parcel are based upon the five factors listed above. The Benefit Zones are determined by the anticipated special benefits that a parcel will receive based upon its proximity to the core of the Downtown El Cajon CBD along Main Street, as well as the frequency of special benefit services that the parcel will receive. All assessments must be proportional to the special benefits received.

First Year Annual Costs Per Benefit Zone

Property Variable

Benefit Zone 1

Benefit Zone 2

Building Square Footage $0.10 $0.09
Lot size (sq ft) $0.07 $0.06
Linear Frontage (ft) $4.00 $3.50
Residential Condos Unit Sq.

Ft.
$0.10 $0.09

In addition, other factors will be used to determine assessments based upon the anticipated benefit of the current land uses:
• Residential condominiums will be assessed for unit building square footage only. • Private parking structures or major retail parking lots may be lowered for their gross building square footage and/or lot size assessments unless they are open to the public in general, and that parking serves the needs of visitors other than direct customers. • All publicly owned and operated parcels will be assessed for linear frontage, lot size, and building square footage.

7 Data and Benefit Zones
There are 427 individual parcels owned by 300 property owners in the proposed Downtown El Cajon CBD. The data was obtained by San Diego County Tax Assessors, ParcelQuest, as well as verification from property owners in the Downtown El Cajon. The following data is used as the basis for the generation of the CBD assessments.

Property Data by Benefit Zone

Benefit
Zone
Building
Square Feet
Lot
Square Feet
Linear
Frontage
Residential
Condos/Apt
1 1,196,243 sq. ft 2,692,963 sq. ft. 24,377 linear feet 0 sq. ft. 2 909,719 sq. ft. 3,279,914 sq. ft. 25,204 linear feet 153,129 sq. ft.

Total 2,105,962 sq. ft 5,972,877 sq. ft 49,581 linear feet 153,129 sq. ft.

Boundaries
The proposed Downtown El Cajon CBD consists of approximately 44 square blocks (blocks vary in size on each side of both Main Street and Magnolia Street), consisting of 427 parcels (37 3 currently assessed) owned by 300 property owners. A list of all parcels included in the proposed DECCBD is shown as Appendix 1, attached to this Report with their respective San Diego County assessor parcel number. The boundary of the proposed DECCBD and parcels within it are shown on the map of the DECCB D attached as Appendix 2 to this Report, which shall govern for the purposes of identifying assessed parcels.

Benefit Zones There are two benefit zones in the proposed DECCBD.

Zone 1: Core Area:

In general, Zone 1 includes Main Street from the intersection of El Cajon Boulevard and Main Street on the west and Roanoke Street and Avocado Avenue on the east. Additionally, Zone 1 includes parcels from the intersection of Interstate 8 and Magnolia Aven ue on the north and all parcels fronting along Magnolia Avenue southward to the north side of the intersection of Lexington Avenue and Magnolia Avenue on the south.

Zone 2: All Other Areas
In general, Zone 2 includes the peripheral parcels of the Downtown El Cajon CBD that do not front along Main Street and Magnolia Avenue and are not included in Zone 1.

Downtown El Cajon CBD Formation
Under the local enabling ordinance, Downtown El Cajon CBD formation requires submission of petitions from private and public property owners in the proposed Downtown El Cajon CBD representing at least 30% of the total assessments to be paid into the first year of the Downtown El Cajon CBD.

I I

8 Once the City verifies the petitions totaling a minimum of 30%, ($235,892) of the first-year annual budget which is projected to be $7 86,305 in first -year annual assessments, the El Cajon City Council may adopt a Resolution of Intention to mail out ballots to all affected property owners .

The City will then hold a public hearing and tabulate the ballots. The Downtown El Cajon CBD will be formed if the weighted majority of all returned mail ballots support Downtown El Cajon CBD formation and when the City Council adopts a Resolution of Formation to levy the assessments on the benefiting parcels . The date for that public hearing has not been scheduled but it is assumed that it will be held in late June 2026, based upon the successful completion of the petition drive.

Term
Under the El Cajon local enabling ordinance, the Downtown El Cajon CBD may be established for up to 20 years and shall not exceed 20 years. State law and the local enabling ordinance permits this annual disestablishment of the Downtown El Cajon CBD based upon petition and vote of the property owners. The threshold needed to trigger the balloting for the formation of the Downtown El Cajon CBD is the same as the process for disestablishment of the Downtown El Cajon CBD.

Time and Manner for Collecting Assessments
The Downtown El Cajon CBD assessments will appear as a separate line item on annual property tax bills prepared by the San Diego County Tax Assessor. The assessments are collected at the same time and in the same manner as ad valorem property taxes paid to the County. The assessments have the same lien priority and penalties for delinquent payments as ad valorem property taxes. Any delinquent assessments owed for the first year will be added to the property tax roll for the following year together with any applicable interest and penalties. The “property owner” means any person shown as the owner/taxpayer on the last equalized assessment roll or otherwise known to be the owner/taxpayer by the City. Publicly owned properties of the City, County and MTS and ta x-exempt parcels shall not be collected by the County Tax Assessor, but rather by a manual billing by the City of El Cajon. The first assessments of the new Downtown El Cajon CBD will appear in December 2026 property tax bills.

Government Assessments
The Downtown El Cajon CBD Management Plan assumes that any public or tax -exempt parcels shall be assessed in proportion to their specific special benefit services. There are currently City, County and MTS properties in the proposed Downtown El Cajon CBD. The Civil Sidewalks, District Identity and Placemaking and Administrative special benefit services will provide a clean and an attractive working environment for th ose publicly owned and operated buildings in the core of the Downtown El Cajon CBD. This will allow the City and County to attract new employees and provide visitors with an additional benefit of dealing with City and County business as well as reap the benefits of a full-service business Downtown El Cajon CBD.

9 Governance
Pursuant to Section 366 50 of the California Streets and Highway Code, the Downtown El Cajon CBD Management Corporation or current Owners’ Association, (Management Corporation) will review Downtown El Cajon CBD budgets and policies annually within the limitations of the Management District Plan. The Management Corporation must file Annual Reports with the City of El Cajon and will oversee the day -to-day implementation of services as defined in the Management Downtown El Cajon CBD Plan. The current Management Corporation, the Greater Downtown El Cajon Improvement Association, shall continue to serve as the Management Corporation.

Disestablishment
Under the local enabling ordinance, the Downtown El Cajon CBD property owners will have an annual period in which to submit petitions to the City Council to disestablish the CBD. If the property owners vote by weighted majority to disestablish the Downtown El Cajon CBD, assessments will be removed from the parcels the following fiscal year. Unexpended surplus funds will be returned to property owners based upon a parcel’s percentage contribution to the previous fiscal year’s assessments.

Exemptions or Reductions in Rates
Under this Management Downtown El Cajon CBD Plan and consistent with Proposition 218 and Article XIII D of the State Constitution, no parcel receiving special benefits from the establishment of a property assessment Downtown El Cajon CBD is exempt from the full payment of the annual assessment.

10 Section 2
Downtown El Cajon CBD Boundaries

Boundaries
The proposed Downtown El Cajon CBD consists of approximately 44 square blocks (blocks vary in size on each side of both Main Street and Magnolia Street), consisting of 427 parcels owned by 300 property owners. See the Downtown El Cajon proposed CBD map in Section 2, pages 13 and 14, which shall govern for the purposes of identifying assessed parcels . The Downtown El Cajon CBD is generally bound by:

Benefit Zones There are two benefit zones in the proposed DECCBD.

Zone 1: Core Area:

Zone 2: All Other Areas
In general, Zone 2 includes the peripheral parcels of the Downtown El Cajon CBD that do not front along Main Street and Magnolia Avenue and are not included in Zone 1.

Downtown El Cajon CBD Boundary Rationale
The Downtown El Cajon CBD boundaries are comprised of parcels that highlight restaurants, retailers, services, office buildings, market rate and residential condominiums apartment units, hotels, industrial and civic buildings. Benefit Zone 1 properties fro nt along Main Street from Roanoke Street on the east to El Cajon Boulevard/Main Street intersection on the west. Benefit Zone 1 parcels represent the core of the Downtown El Cajon CBD and are expected, due to the nature of the land uses, to derive the greatest benefit from the establishment of the Downtown El Cajon Community Benefit Downtown El Cajon CBD.

Benefit Zone 2 parcels are to be found west of the intersection of El Cajon Boulevard and Main Street running westward up to the Metropolitan Transit System Station as well as parcels, that by and large, do not front along Magnolia Avenue north of Lexingto n Avenue on the south and Interstate 8 on the north. Benefit Zone 2 parcels will derive special benefits like Benefit Zone 1; however, the frequency of Benefit Zone 2 services shall be approximately 4 - 5 days per week as compared to 6 - 7 days a week for Benefit Zone 1 parcels.

11 northeast side of the Downtown El Cajon CBD as well as parcel 482 -301-006, on the northwest corner. Please refer to the map on page 13 for a view of the Downtown El Cajon CBD. No Downtown El Cajon CBD special benefit services shall be provided north of the northern boundary of the Downtown El Cajon CBD which ends at the southern side of Interstate 8.

Western Boundary
The western boundary of the proposed Downtown El Cajon CBD includes the parcels at the intersection of Marshall Avenue and Main Street , including the three corner parcels at that intersection. The three parcels at the intersection of Marshall Avenue and Main Street do NOT include the parcel at the northwest corner of the intersection, as it is a new car dealership which will not benefit from the services of the proposed Downtown El Cajon CBD.

The three most western parcels of the Downtown El Cajon CBD shall include parcels 487-121-041, 487-281-028 and the entire Metropolitan Transit Station Trolley stop which includes parcels 487- 262-004, 487-262-009 and 487-273-006. No Downtown El Cajon CBD programs and services will be provided west of the western Downtown El Cajon CBD boundary.

Southern Boundary:

The southern boundary of the proposed Downtown El Cajon CBD includes the following parcels that includes the expansion parcels on both sides of El Cajon Boulevard, ending at the roundabout, ending at parcels 487-321-026 and 487-323-017. The soutthern boundary then continues on the south side of Douglas Avenue from parcel 487-342-029 continuing along the south side of Douglas ending at parcel 487-342-019 ending at the intersection of Douglas and Van Houten Avenues. The southern boundary then jogs southward along the east side of Van Houten Avenue ending at parcel 487-331-009. The southern boundary continues along the south side of Lexington Avenue, running eastward to include all of the parcels on the south side of the street, ending at parcel 488- 241-041. The Downtown El Cajon CBD southern boundary then runs northward along the west side of Avocado Avenue and includes the parcels running eastward on the north side of Douglas Avenue including parcels ending at parcel 488 -233-047 at northwestern intersectio n of South Lincoln Avenue and Douglas Avenue. No Downtown El Cajon CBD programs and services will be provided south of the southern Downtown El Cajon CBD boundary

Eastern Boundary:

The eastern boudary of the Downtown El Cajon CBD starts at the western side of the intesection of Lincoln Avenue and Main Street, parcel 488 -233-047 and crosses Main Street northward to include parcel 488-113-010. The eastern boundary of the Downtown El Cajon CBD then continues northward and includes parcel 488 -113-024 and 488 -024-025 and then runs northward on the west side of Ballantyne Street including parcel 488 -040-002. The eastern boundary then runs northwest to include the eastern side of parcels 488 -040-011, 488-040-014 on the west side of Connecticut Avenue. The eastern boundary then crosses northward to Wells Avenue including parcels at the northwestern intersection of Wells Avenue and Graves Avenue including parcels 488-010-013. The eastern boundary then continues in a northwestern direction includ ing the eastern side of the parcels fronting Magnolia Avenue from parcel 488 -010-025 ending at parcel 483-330-022 ending at the intersection of Interstate 8 and Magnolia Avenue. No Downtown El

12 Cajon CBD programs and services will be provided east of the eastern Downtown El Cajon CBD boundary.

Summary
A list of all parcels in the proposed Downtown El Cajon CBD are shown as Appendix 1, the report includes the San Diego County assessor parcel numbers and assessments per parcel. All identified assessed parcels within the above -described boundaries shall be assessed to fund supplemental special benefit programs, services and improvements as outlined in this Management Downtown El Cajon CBD Plan. All Downtown El Cajon CBD funded services, programs and improvements provided within the above -described boundaries shall confer special benefit to identified assessed parcels inside the Downtown El Cajon CBD boundaries and no services will be provided outside of the Downtown El Cajon CBD. The frequency of services to Bene fit Zone 1 and 2 are based upon the proportional benefits they will receive based upon their location in the Downtown El Cajon CBD.

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15 Section 3
Downtown El Cajon CBD Improvement and Activity Plan

Explanation of Special Benefit Services

All of the improvements and activities detailed below are provided only to properties within the boundaries of the Downtown El Cajon CBD, as the improvements and activities will provide special benefits to the owners of these properties.

The City of El Cajon will continue to provide general benefit services in Downtown El Cajon Downtown El Cajon CBD which will include public safety programs, street sweeping, and tree trimming, etc. The frequency of these general benefits may change from year to year and time to time based upon budget constraints. However, Ci ty general benefits will not be withdrawn from Downtown El Cajon CBD unless they are withdrawn by an equal frequency City wide. The CBD funded special benefits will not replace City funded general benefits but rather will provide enhanced special benefits to parcel owners over and above the general benefits provided by the City of El Cajon.

All services funded by the assessments outlined in the Management District Plan are intended to directly benef it the propert ies within the Downtown El Cajon CBD to support increased commerce, business attraction and retention, to retain and increase commercial property rentals, attract new residential developments, enhance safety and cleanliness in Downtown El Cajon, improve its public identity, and eventually fund specialized beautification and enhanced services for the property owners, businesses, visitors and residents within the Downtown El Cajon CBD.

Special Benefit Budget Category Analysis
This Plan gives property owners greater flexibility in determining the type and frequency of special benefit services that will be allocated on a year -to-year basis. As El Cajon’s Downtown evolves, services that are needed one year may not be needed the next. Therefore, “bundles” or categories of special benefit funding have been created and divided into four broad categories – Civil Sidewalks, District Identity and Placemaking, Administration, and Contingency. The bundles are allocated funding percentages with the flexibility to prioritize or minimize a service within each bundle.

The bundles or categories of services and their percentages represent the service plan the Downtown El Cajon CBD property owners will be voting on when the Downtown El Cajon CBD comes up for a mail ballot later this spring.

The proposed “bundles” of special benefit services are listed below and are supplemental to current City services.

16 Year 1 – PROPOSED BUDGET (ASSESSMENT REVENUES/SPECIAL BENEFIT COSTS)

CIVIL SIDEWALKS - $ 472,000 (ROUNDED) 60%
Examples of this category of special benefit services and costs may include, but are not limited to:
• Regular sidewalk and gutter sweeping
• Periodic sidewalk steam cleaning
• Beautification of the Downtown El Cajon CBD
• Enhanced trash emptying (over and above city services) • Timely graffiti removal, within 72 hours as necessary • Maintenance of existing and new public spaces
• Maintenance of the Prescott Promenade
• Set up and take down of special events
• Installation and maintenance of flowers throughout the Downtown El Cajon CBD. (outside of medians)
• Personnel to manage in-house or contracted maintenance and any security teams.

DISTRICT IDENTITY AND PLACEMAKING – $118,000 (ROUNDED) 15% Examples of this category of special benefit services and costs may include, but are not limited to:
• Website development and updating
• Traditional events done by the DECIA (new 501c3)
• Social media, public relations firm
• Enhancing current City holiday and seasonal decorations • Branding of Downtown El Cajon properties so a positive image is promoted to the public • Activation of Prescott Promenade
• Banner programs
• Public art displays and promotion of the Rea Street Art Downtown El Cajon CBD; • Public space design and improvements
• Personnel to manage in -house or contracted public relations, web site maintenance or social media contractors.

ADMINISTRATION/PROGRAM MANAGEMENT - $173,000 (ROUNDED) 22% Examples of this category of special benefit services and costs may include, but is not limited to:
• Staff and administrative costs, contracted or in-house • Directors and Officers and General Liability Insurance • Office related expenses
• Office and equipment rent
• Financial reporting and accounting
• Legal work

CONTINGENCY/CITY AND COUNTY FEES/RESERVE - $23,305 (ROUNDED) 3% Examples of this category of special benefit services and costs include, but is not limited to:
• Delinquencies, City/County fees, reserves

17 PROPOSED FIRST YEAR DOWNTOWN EL CAJON DOWNTOWN EL CAJON CBD BUDGET*

Category of Services Percentage of budget 1st Year Allocation Civil Sidewalks/Safety and Cleanliness 60% $472,000
District Identity and Placemaking 15% $118,000
Administration 22% $173,000
Contingency/Reserve 3% $23,305
Total 1st year Budget 100% $786,305

*Numbers are Rounded

METHOD OF FINANCING
The financing of the Downtown El Cajon CBD is based upon the levy of special assessments upon real properties that receive special benefits from the improvements and activities based upon which Benefit Zone they are located within . See Section 4 for assessment methodology and compliance with Article XIII (d) of the California State Constitution . The five factors used to determine proportional costs to the parcels in the Downtown El Cajon CBD:

1. Linear frontage on all sides excluding alleys

2. Lot square footage

3. Building square footage

4. Current and future residential condominiums that currently exist or will be constructed

5. Location within one of the two geographic benefit zones of the Downtown El Cajon CBD

6. Possible reductions for lot size or building square footage if the parking lots or parking structures are used for customer use only and do not generate revenues to the property owner for after-hours parking needs.

In addition, other factors will be used to determine assessments based upon the anticipated benefit of the current land uses:

• Residential condominiums will be assessed for unit building square footage only. • Private parking structures or major retail parking lots may have their lot or building square footage reduced if they are used for customer parking only and are not open to the public in general. They would serve as benefit to their customers and tenants and are not being used to generate revenue in the off-hours. It will be up to each property owner to inform District management of any proposed reduction for such parking structures or lots. • All publicly owned and operated parcels will be assessed for linear frontage, lot size and building square footage unless otherwise specified in this plan.

I I

18 Data and Benefit Zones
There are 427 individual parcels owned by 300 property owners in the proposed Downtown El Cajon CBD. The data was obtained by San Diego County Assessors, ParcelQuest as well as verification from property owners in the Downtown El Cajon CBD. The following data is used as the basis for the generation of Downtown El Cajon CBD.

Property Data by Benefit Zone

Benefit
Zones
Building
Square Feet
Lot
Square Feet
Linear
Frontage
Residential
Condos/Apt
1 1,196,243 sq. ft 2,692,963 sq. ft. 24,377 linear feet 0 sq. ft. 2 909,719 sq. ft. 3,279,914 sq. ft. 25,204 linear feet 153,129 sq. ft.

Total 2,105,962 sq. ft 5,972,877 sq. ft 49,581 linear feet 153,129 sq. ft.

Costs
The costs per parcel are based upon the five factors listed on this page. The Benefit Zones are determined by the anticipated special benefits that a parcel will receive based upon its proximity to the core of the Downtown El Cajon CBD, as well as the freq uency of special benefit services that that parcel will receive. All assessments must be proportional to the special benefits received so we have agreed upon the following Benefit Zones.

Proposed First Year Downtown El Cajon Downtown El Cajon CBD Budget

First Year Annual Costs Per Benefit Zone -

Property Variable Benefit Zone 1 Benefit Zone 2
Building Square Footage $0.10 $0.09
Lot size $0.07 $0.06
Linear Frontage $4.00 $3.50
Residential Condos Unit Sq. Ft. $0.10 $0.09
,_
I I
I I

19 (A property owners’ annual assessment will be based upon the sum of the parcel(s) building square footage, lot size and linear frontage. That sum will constitute the property owners’ “weight” in the petition and balloting phase of the formation process).

Annual Assessment Cap
The Downtown El Cajon CBD budget and assessments may be subject to annual increases not to exceed 7% per year. Increases will be determined by the Owners’ Association /Downtown El Cajon CBD Management Corporation and will vary between 0% and 7% annually. Changes in land uses, the development of vacant parcels, the demolition of buildings, building improvements that increase square footages, and new building construction or residential condominium development, may alter the Downtown El Cajon CBD’s budget and individual property assessments. Linear frontage and parcel size are normally not altered in the redevelopment of a site. Changes to assessments are more likely to occur upon increases to building square footages.

Changes may also occur upon the conversion of single parcels to multiple parcels due to the construction of residential and/or commercial condominiums.

Bonds
The Downtown El Cajon CBD will not issue any bonds related to any program.

Operating Budget
A projected operating budget, based upon the local enabling ordinance, has a 20-year term and may be renewed after that term for another 20 years more. This Management District Plan has listed the maximum percentage of allowable annual increases based upon the current data within the Downtown El Cajon CBD, with the following assumptions:

• Assessments may be subject to annual increase , based upon the action of the Greater Downtown El Cajon Improvement Association Board, not to exceed 7% per year. • Changes in land use, demolition of existing buildings, and new development will occur and will change the improvements to that parcel, normally due to redevelopment of the site and the addition of new building square footage which shall be assessed based upon the provisions laid out in this Management District Plan.

The budget for specific programs listed may be reallocated within each budget category by up to 10% during the term of the Downtown El Cajon CBD. The Management Corporation Board may alter the budget based upon service needs and such changes shall be included in the Annual report and submitted to the El Cajon City Council for review and approval.

20 Five-Year Projection of Maximum Assessment for the
Downtown El Cajon CBD

Civil
Sidewalks
District
Identity Administration Contingency TOTAL
Y1 $ 472,000 $ 118,000 $ 173,000 $ 23,305 $ 786,305 Y2 $ 505,040 $ 126,260 $ 185,110 $ 24,936 $ 841,346 Y3 $ 540,393 $ 135,098 $ 198,068 $ 26,682 $ 900,241 Y4 $ 578,220 $ 144,555 $ 211,932 $ 28,550 $ 963,257 Y5 $ 618,696 $ 154,674 $ 226,768 $ 30,548 $ 1,030,685

Notes:
• Assumes a possible 7% maximum yearly increase on all budget items, if approved annually by the Downtown El Cajon CBD Management Corporation Board of Directors

• Any accrued interest or delinquent payments will be expended in the above categories.

----------~

21 Section 4
Assessment Methodology

The proposed Downtown El Cajon CBD is a property -based special benefit assessment district being established pursuant to the El Cajon local enabling ordinance, Chapter 2.90 added to Title 2 of the El Cajon Municipal Code, as well as sub-sections of Section 36600 of the California Streets and Highway Code. Due to the special benefit nature of assessments levied within a CBD, program costs are to be distributed amongst all identified spe cially benefited properties based on the proportional amount of special program benefits each property is expected to derive from the assessments collected.

The state constitution refers to the requirement that relative benefit received from CBD funded programs and activities be used to determine the amount of assessment paid. Only those properties expected to derive special benefits from CBD funded programs a nd activities may be assessed, and only in an amount proportional to the relative special benefits expected to be received.

General vs. Special Benefits
As provided by Proposition 218, assessment of Downtown El Cajon CBD programs and activities confer a combination of general and special benefits to properties, but the only program benefits that can be assessed are those that provide special benefits to the assessed properties. “Special Benefit” as defined by the California State Constitution, Article XIII (d), means “ a particular and distinct benefit over and above general benefits conferred on real property located in the Downtown El Cajon CBD or to the public at large.” For the purposes of this analysis, “General Benefits” are benefits provided within the Downtown El Cajon CBD that are not special in nature, are not "particular and distinct," and are not over and above the benefits that other city parcels receive.

General benefits are not restricted to benefits conferred only on persons and property outside the assessment district but can include benefits both conferred on real property located in the Downtown El Cajon CBD or to the public at large. “At large” means not limited to any person and means all members of the public, including those who live, work, and shop within the Downtown El Cajon CBD, and not simply transient visitors.

The property uses within the boundaries of the proposed Downtown El Cajon CBD , which will receive special benefits from CBD funded programs and services are currently a mix of retail, service, office, religious, residential, public visitor related, cultural, and parking.

Parcels that receive the special benefit programs, services and improvements outlined in this Management District Plan will attract more customers, employees, tenants , and investors as a result of these programs, services and improvements, thereby increasing business volumes, sales transactions, occupancies, and rental income, and for future residents, make Downtown El Cajon more walkable, attractive, and livable. These benefits are particular and distinct in that they are

22 not provided to non-assessed parcels within or outside of the Downtown El Cajon CBD. Because these programs, services and improvements will only be provided to each individual assessed parcel within the Downtown El Cajon CBD boundaries, these programs, ser vices and improvements will constitute "special benefits.”

Existing City of El Cajon services will not be replaced or duplicated by the Downtown El Cajon CBD funded services . T he purpose of this Downtown El Cajon CBD is to fund supplemental programs, improvements, and services within the CBD boundaries above and beyond what is currently being funded either via normal tax supported methods or other funding sources. The assessments to be levied on parcels within the Downtown El Cajon CBD are for services, programs and improvements directly benefiting each individual parcel within this area and support increased cleanliness, commerce, business attraction and retention, increased commercial property rental income and improved District identity. No CBD funded services, activities or programs will be provided beyond the Downtown El Cajon CBD boundaries.

While every attempt is made to provide CBD services and programs to confer benefits only to those identified assessed parcels within the Downtown El Cajon CBD , the California State Constitution, Article XIII D, was added via Proposition 218 to provide that general benefits exist, either by design or unintentionally, in all assessment Downtown El Cajon CBDs and that a portion of the program costs must be considered attributable to general benefits and assigned a value.

General benefits cannot be funded by assessment revenues. General benefits might be conferred on pa rcels within the Downtown El Cajon CBD, or “spillover” onto parcels surrounding the Downtown El Cajon CBD, or to the public at large who might be passing through the Downtown El Cajon CBD with no intention of transacting business or residing within the Downtown El Cajon CBD or interest in the Downtown El Cajon CBD itself. Empirical assessment engineering analysis throughout California has found that general benefits within a given similar special benefit Downtown El Cajon CBD tend to range from 1-5% of the total costs.

There are three methods that have been used by the Downtown El Cajon CBD Assessment Engineer for determining general and special benefit values within assessment Downtown El Cajon CBDs:

1. The parcel-by-parcel allocation method

2. The program/activity line-item allocation method, and

3. The composite Downtown El Cajon CBD overlay determinant method.

A majority of PBIDs and CBDs in California for which the Assessment Engineer has provided assessment engineering services since the enactment of Proposition 218, have used Method #3, the composite Downtown El Cajon CBD overlay determinant method, which will be used for this CBD. This method of computing the value of general benefit involves a composite of three distinct types of general benefit – general benefit to assessed parcels within the Downtown El Cajon CBD, general benefit to the public at large within the Downtown El Cajon CBD, and general benefit to parcels outside the Downtown El Cajon CBD.

23 Downtown El Cajon CBD Programs and Improvements
The total special and general benefit program activities and budget allocations that will be provided to each individual parcel assessed in the proposed Downtown El Cajon CBD are shown in the chart below:

Total Year 1 – 2026 Special + General Benefit Costs

Category of Special
Benefit Services

Year 1
Annual Amount
(assessments to
fund special
benefits)
Year 1
Non-
Assessment
Costs (general
benefits ratio)
Year 1
Total Costs
(special and
general
benefits)

% of Total
Civil Sidewalks $472,000 $9,628 $481,628 60%
District Identity and
Placemaking
$118,000 $2,407 $120,407 15%
Administration $173,000 $3,530 $176,530 22%
Contingency $23,305 $482 $23,787 3%
Total $786,305 $16,047 $802,352 100%

All program costs associated with general benefits will be derived from sources or credits other than CBD assessments. Sample “other” revenue sources can be derived from special events, grants, volunteer hours , and must simply equal a total of $16, 047 per year, which would equal the general benefit cost of 2% of the computed total CBD cost $7 86,305 from the table above.

Here, program costs are spread among property variables that are common to each parcel include linear frontage, lot or parcel size and building square footage, and residential condominium parcels and benefit zone. Assessed valuation cannot be used as the b asis for revenue generation in the state of California since Proposition 13 sets the assessed valuation at the time of purchase of the parcel, therefore adjacent parcels may be similar in size, but have different assessed valuations. We must therefore spread the assessments among the consistent factors of each parcel, based upon 2025 data.

Explanation of Difference in Benefit Zone Assessments
Benefit Zone 1 parcels will be assessed at a higher rate since they will have the highest frequency of Civil Sidewalks and District Identity services due to the amount of foot traffic in and around the parcels fronting along Main Street and Magnolia Avenue, which represents the core area of the Downtown El Cajon CBD. Benefit Zone 1 properties are the historic core of Downtown El Cajon’s Downtown El Cajon CBD dating back almost 120 years and built around Main Street and Magnolia Avenue. The individual parcels being assessed include high -quality retail, restaurants, services, civic buildings, parking lots and structures, residential, office, hotel , and residential condos and apartments. These parcels will benefit the most from the CBD special benefit services, therefore their assessments have been made to fund the costs of services to these

24 parcels. Civil Sidewalk Services shall be provided approximately 6 – 7 times per week for Benefit Zone 1 parcel owners, based upon a full crew of cleaning and landscaping personnel.

Benefits Zone 2 parcels represent the parcels west of the intersection of El Cajon Boulevard and Main Street, as well as the parcels not fronting along Main Street and Magnolia Avenue to the Interstate 8 freeway. The predominant uses of Benefit Zone 2 parcels are office space, various office and retail, and other commercial uses. Since they will be receiving services 4 - 5 days per week, their annual assessments have been reduced to accommodate this weekly schedule and uses. The costs in Benefit Zone 2 are lower than those of Benefit Zone 1 due to the lack of density in this portion of the Downtown El Cajon CB D and the lack of intense pedestrian activity that is found in Benefit Zone 1 properties, with the core areas around Main Street and Magnolia Avenue.

Linear Frontage Defined
Individual parcels will be assessed for all sides of each parcel fronting a public street. Alley frontage is not assessed. Each side of the parcel (excluding alley areas) will receive Civil Sidewalks special benefit services based upon the frequency of services articulated in this plan, linear front footage data was obtained from the County Assessor’s parcel maps.

Building Square Footage Defined
Building square footage is defined as gross building square footage for any parcel throughout the Downtown El Cajon CBD.

Lot Square Footage Defined
Lot square footage is defined as the total amount of area within the borders of the parcel. The lot square footage of a parcel has been verified by the County Assessor’s parcel maps.

Commercial Condominium Parcels Defined
Ground floor commercial condominiums will be treated as independent “mini” commercial buildings and assessed based on their actual building square footage, the footprint of land they cover or lot size of the commercial condominium , and the amount of direct primary street frontage on the exterior of the building. Ground floor commercial condominiums will pay 100% of the special benefits for the assessment, based upon which benefit zone they are within.

Current and Future Residential Condominium Unit Parcels Defined Current and future residential condominium unit square footage is defined as the livable building square footage within the walls of the condominium residential unit parcel. They are included in a special category to designate their unique special benefits relative to the commercial parcels within the Downtown El Cajon CBD. Unlike the commercial parcels in the Downtown El Cajon CBD, including commercially operated apartment buildings, residential condominium parcels are assessed for building square footage only, and are not assessed for linear frontage and lot square footage.

Current and future residential condominium parcels are assessed as a separate category. These residential condominium individual parcels will be assessed for their unit square footage only at

25 the rate of $0.10 per square foot per year for the first year in Benefit Zone 1 and $0.09 for the first year in Benefit Zone 2. The rationale for assessing future residential condominiums only for the unit square footage rate is provided below.

Residential condominium parcels are assessed differently than multi-unit, market rate apartment rental buildings, as well as legally mandated affordable units due to the frequency of special benefit services required by each parcel as described below. The multi -unit apartment buildings are commercial properties in which the tenant and landlord have a n economic relationship as opposed to residential condominium buildings where individual property owners own separate “air space parcels” on a single floor. Future residential apartment buildings can be bought or sold just like commercial buildings, whereas residential condominium individual units are separately owned and must be individually bought and sold.

Distinctions between residential apartment buildings with tenants and residential condominium building with individual parcel owners are explained as follows:

1. The Davis Sterling Act establishes rules and regulations for residential condominium owners based upon “separate interests” (i.e., ownership rights), as opposed to renters who only have a possessory interest.

2. Generally, residential condominium unit owners demonstrate greater care for their property and concerns about quality-of-life issues due to their investment in real estate.

3. Residential owners and have the right to vote in a Proposition 218 hearing, tenants do not have that right.

4. Residential condominium owners are required to contribute to legally established Homeowners Associations to oversee building maintenance, tenants are not.

5. Residential tenants may have their dwelling units sold or have their rent raised arbitrarily due to the lack of ownership of their residential units.

The assessment methodology has been written to confer special benefits to current and future residential condominium individual assessed parcels since future residential condominium owners have unique expectations about the care and maintenance of the buil ding and its surroundings compared to the interest of residential tenants who have a possessory not an ownership interest.

Exemptions or Reductions in Rates
Under this Management District Plan and consistent with Proposition 218 and Article XIII (D) of the State Constitution, no parcel receiving special benefits from the establishment of a property assessment Downtown El Cajon CBD is exempt from payment of the assessment. There may be adjustments to the related assessments based upon non -functional building square footage or large private parking lots or parking structures due to the lot size of a specific parcel. Those adjustments would be made on a case-by-case basis based upon the determination that lot size and building square footage may not be accessible to the public at large and therefore could not benefit from the services provided by the new Downtown El Cajon CBD. It is up to each parcel owner to inform the Downtown El Cajon CBD Management Corporation of any propose d

26 reduction in annual lot size assessments due to exclusive use of parcel parking lots or structures for their customers and tenants, and which are not open to non-customers.

Calculation of Assessments
The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the improvement or the maintenance and operation expenses of an improvement, or for the cost of property service being provided. Per California Constitution Article XIII D, Section 2(i), “Special Benefit,” means a particular and distinct benefit over and above general benefits conferred on a real property located in the Downtown El Cajon CBD or to the public at large. No assessment will be imposed on any parcel that exceeds the reasonable cost of the proportional special benefits conferred upon that parcel. Only special benefits are assessable, and these benefits must be separated from any general benefits. Properties are assessed as defined on the County Assessor’s most current parcel maps. The preceding methodology is applied to the database of parcels within the boundaries of the Downtown El Cajon CBD. The process in compiling the property database includes the following steps:
• A report was generated from data obtained from the San Diego County Tax Assessor ’s office.
• A list of properties to be included within the Downtown El Cajon CBD is provided in Section

7. First Year Parcel Assessment Calculation
The annual assessment method to calculate all parcels for Benefit Zone 1 will be:

Total Linear Frontage x $4.00 per foot
+
Total Building Square footage X $0.10 per sq. ft.
+
Total Lot Size x $0.07 per square foot
= TOTAL PARCEL ASSESSMENT
The annual assessment method to calculate the residential condominiums in Benefit Zone 1:

Total Residential Condo Unit Square footage X $0.10 per square foot= Total Parcel Assessment

The annual assessment method to calculate all parcels for Benefit Zone 2 will be:

Total Linear Frontage x $3.50 per square foot
+
Total Building Square footage x $0.09 per square foot
+
Total Lot Size x $0.06 per square foot
=

TOTAL PARCEL ASSESSMENT

27 The annual assessment method to calculate the residential condominiums in Benefit Zone 2:

Total Residential Condo Unit Square footage X $0.09 per square foot= Total Parcel Assessment

Future Development
As a result of continued new development, the Downtown El Cajon CBD will experience the addition or subtraction of assessable commercial and residential buildings or the conversion of vacant parcels into new commercial and residential units. The Management District Plan assessment methodology will reflect all land use changes in the Downtown El Cajon CBD with annual adjustments being submitted to the City, as these assessment calculations and property variable alterations occur. Undeveloped parcels within t he boundaries of the proposed Downtown CBD will pay only for linear frontage and lot size assessments due to the lack of building square footage on the parcel. If that parcel is redeveloped, the building assessments will be levied on that parcel as soon as a certificate of occupancy has been issued to that owner, by the City of El Cajon.

Maximum Annual Assessment Adjustments:

Assessments may be subject to annual increases not to exceed 7% per year. Increases will be determined by the Management Corporation, the Greater Downtown El Cajon Improvement Association, and will vary between 0% and 7% in any given year. The maximum the assessments may be increased is 7% over the previous fiscal year’s base assessments. The absence of increase in any given year does not give the Downtown El Cajon CBD Management Corporation the authority to accumulate increases above 7% in any successive y ear. The following projections illustrate a potential 7% annual increase.

28 Maximum Assessments by Property Variable

Projected Assessments- Benefit Zone 1
Lot Sq. Ft Linear Frontage Bldg. Sq. Ft. Condo Sq. Ft.

Y1 $ 0.070 $ 4.000 $ 0.100 $ 0.100 Y2 $ 0.075 $ 4.280 $ 0.107 $ 0.105 Y3 $ 0.080 $ 4.580 $ 0.114 $ 0.110 Y4 $ 0.086 $ 4.900 $ 0.123 $ 0.116 Y5 $ 0.092 $ 5.243 $ 0.131 $ 0.122

Projected Assessments- Benefit Zone 2
Lot Sq. Ft Linear Frontage Bldg. Sq. Ft. Condo Sq. Ft.

Y1 $ 0.060 $ 3.500 $ 0.090 $ 0.090 Y2 $ 0.064 $ 3.745 $ 0.096 $ 0.095 Y3 $ 0.069 $ 4.007 $ 0.103 $ 0.099 Y4 $ 0.074 $ 4.288 $ 0.110 $ 0.104 Y5 $ 0.079 $ 4.588 $ 0.118 $ 0.109

Government Assessments
The Downtown El Cajon CBD Management Plan assumes that any public or tax -exempt parcels shall pay into the Downtown El Cajon CBD in proportion to the assessments paid for services. The City, County, State, MTS, and other tax-exempt owned properties shall be assessed for building square footage, lot size, and linear frontage based upon the rates in their Benefit Zone as outlined in the management Downtown El Cajon CBD plan. Their assessments will primarily be used to fund the Civil Sidewalks/Safety and Beautification special benefit services from which the y will benefit. However, the District Identity and Placemaking special benefit services share also apply to these properties since they draw public attention and attendance, and the visitors will benefit from the cleanliness, attractiveness, and order that the visitors and employees experience while working at or conducting public business at these public facilities.

APN

Legal Owner
Benefit
Zone

Site Street
Annual
Assessment

Percent
487-172-67-00 CITY OF EL CAJON 1 326 N MAGNOLIA AVE $ 3,570.11 0.45% 487-321-12-00 CITY OF EL CAJON 2 $ 1,562.28 0.20% 488-072-38-00 CITY OF EL CAJON 1 N MAGNOLIA AVE $ 5,642.12 0.72% 488-072-45-00 CITY OF EL CAJON 2 CIVIC CENTER WAY $ 16,075.98 2.04% 488-083-27-00 CITY OF EL CAJON 2 149 REA AVE $ 2,502.02 0.32% 488-111-28-00 CITY OF EL CAJON 1 $ 13,711.74 1.74% 488-111-30-00 CITY OF EL CAJON 1 $ 18,822.65 2.39% 488-192-09-00 CITY OF EL CAJON 1 E DOUGLAS AVE $ 17,001.12 2.16% 488-211-21-00 CITY OF EL CAJON 1 201 E MAIN ST $ 1,435.82 0.18% 488-211-22-00 CITY OF EL CAJON 2 230 E DOUGLAS AVE $ 2,434.50 0.31% 488-212-19-00 CITY OF EL CAJON 2 E LEXINGTON AVE $ 212.50 0.03% 488-212-20-00 CITY OF EL CAJON 2 E DOUGLAS AVE $ 546.38 0.07%

29 488-212-21-00 CITY OF EL CAJON 2 250 E LEXINGTON AVE $ 11,122.74 1.41% 488-212-22-00 CITY OF EL CAJON 2 PRESCOTT AVE $ 3,508.84 0.45% TOTAL $ 98,148.80 12.48%
488-111-32-00 COUNTY OF SAN DIEGO 1 MAGNOLIA AVE N $ 21,734.51 2.76% 488-162-17-00 COUNTY OF SAN DIEGO 1 200 S MAGNOLIA AVE $ 5,056.41 0.64% 488-192-08-00 COUNTY OF SAN DIEGO 1 PRESCOTT AVE $ 8,962.55 1.14% TOTAL $ 35,753.47 4.55%
488-111-35-00 EL CAJON HOUSING 1 E MAIN ST $ 1,750.38 0.22%

488-233-47-00 PACIFIC BELL 1 E MAIN ST $ 6,324.19 0.80%

487-121-24-00 SAN DIEGO GAS & ELECTRIC CO 2 W MAIN ST $ 9,882.58 1.26% 487-121-25-00 SAN DIEGO GAS & ELECTRIC CO 2 W MAIN ST $ 2,764.48 0.35% 487-121-76-00 SAN DIEGO GAS & ELECTRIC CO 2 $ 6,117.00 0.78% 487-121-92-00 SAN DIEGO GAS & ELECTRIC CO 2 W MAIN ST $ 4,362.54 0.55% TOTAL $ 23,126.60 2.94%
487-262-04-00 SD METROPOLITAN TRANSIT DEV BOARD 2 166 S MARSHALL AVE $ 4,930.40 0.63% 487-262-09-00 SD METROPOLITAN TRANSIT DEV BOARD 2 1133 W MAIN ST $ 1,252.86 0.16% 487-273-06-00 SD METROPOLITAN TRANSIT DEV BOARD 2 398 S MARSHALL AVE $ 6,185.62 0.79% TOTAL $ 12,368.88 1.57%
488-111-31-00 STATE OF CALIFORNIA 1 E PARK AVE $ 11,388.00 1.45%

Time and Manner for Collecting Assessments
The Downtown El Cajon CBD assessments will appear as a separate line item on annual property tax bills prepared by the San Diego County Tax Assessor. The assessments are collected at the same time and in the same manner as ad valorem property taxes paid to the County. The assessments have the same lien priority and penalties for delinquent payments as ad valorem property taxes. Any delinquent assessments owed for the first year will be added to the property tax roll for the following year, together with any applicable interest and penalties. The “property owner” means any person shown as the owner/taxpayer on the last equalized assessment roll or otherwise known to be the owner/taxpayer by the City. Publicly owned properties of the City and County shall not be collected by the County Tax Assessor, but rather by manual billing by the City of El Cajon. The first assessments of the new Downtown El Cajon CBD will appear in December 2026 property tax bills.

30 Budget Adjustments
Annual budget surpluses, if any, will be rolled into the following year’s budget. Assessments will be set annually. Revenues from delinquent accounts may be expended in the year they are received.

Disestablishment
California Streets and Highways Code section 36670 as well as the local CBD enabling ordinance provides for the disestablishment of a Downtown El Cajon CBD . Provisions for annual disestablishment of the Downtown El Cajon CBD are provided for in the local enabling ordinance.

Property owners dissatisfied with the results, management or quality of the services may petition the City Council to disestablish the Downtown El Cajon CBD , in the same method in which they petitioned the City Council to establish it. The same petition threshold needed to establish the Downtown El Cajon CBD will also be needed to trigger a disestablishment of the Downtown El Cajon CBD on an annual basis. Section 36670 of the State Streets and Highway Code states:

(b) The city council shall adopt a resolution of intention to disestablish the Downtown El Cajon CBD prior to the public hearing required by this section. The resolution shall state the reason for the disestablishment, shall state the time and place of the public hearing, and shall contain a proposal to dispose of any assets acquired with the revenues of the assessments levied within the property and business improvement Downtown El Cajon CBD. The notice of the hearing on disestablishment required by this section shall be given by mail to the property owner of each parcel or to the owner of each business subject to assessment in the Downtown El Cajon CBD, as appropriate. The city shall conduct the public hearing not less than 30 days after mailing the no tice to the property or business owners. The public hearing shall be held not more than 60 days after the adoption of the resolution of intention.

Unexpended surplus funds will be returned to property owners based upon each property owner’s percentage contribution to the previous fiscal year’s assessments.

Governance
Pursuant to Section 36650 of the California Streets and Highway Code, a Downtown El Cajon CBD Management Corporation or Owners’ Association will review Downtown El Cajon CBD budgets and policies annually within the limitations of the Management Downtown El Cajon CBD Plan.

The Management Corporation must file Annual Reports with the City of El Cajon and will oversee the day-to-day implementation of services as defined in the Management Downtown El Cajon CBD Plan. The current Management District Corporation who will continue the oversight and management of the special benefit services shall be the Grea ter Downtown El Cajon Improvement Association.

“Owners' association" means a private nonprofit entity that is under contract with a city to administer or implement activities and improvements specified in the management Downtown El Cajon CBD plan. An owners' association may be an existing nonprofit enti ty or a newly formed nonprofit entity. An owners' association is a private entity and may not be considered a public entity for any purpose, nor may its board members or staff be considered to be public officials for any purpose. (Streets & Highway. Code § 36612.)

31 Section 5
Downtown El Cajon CBD Rules and Regulations and Governance

There are no specific rules and regulations prescribed for the proposed Downtown El Cajon Community Benefit Downtown El Cajon CBD Management Corporation except that it will adhere to the open meeting and open records provisions of the Ralph M. Brown Act an d will seek to be as open and transparent to the CBD assessees and the public at large as is reasonably possible.

Pursuant to Article V and Section 366 50 of the California Streets and Highway Code, the Downtown El Cajon CBD Management Corporation or Owners’ Association, will review CBD budgets and policies annually within the limitations of the Management District Plan. The Management Corporation will file Annual Reports with the City of El Cajon and will oversee the day-to-day implementation of services as defined in the Management District Plan.

Section 6
Implementation Timetable

The Downtown El Cajon CBD is expected to be established and begin assessing benefiting parcels as of the fourth quarter of calendar year 2026. Due to the timing of revenue collection by the City of El Cajon (for the first year of operation) and the need to establish the new contract between the Owners’ Association and the City of El Cajon, implementation of the Management District Plan and the delivery of services is scheduled to commence in or around the winter of 2027 around January 1, 2027.

32 Section 7
Assessment Roll of Properties Included

APN Annual Assessment
482-282-03-00 $ 1,412.71
482-283-05-00 $ 2,238.61
482-283-06-00 $ 1,785.91
482-283-08-00 $ 1,962.06
482-283-09-00 $ 1,890.88
482-301-03-00 $ 3,442.95
482-301-05-00 $ 2,456.63
482-301-06-00 $ 2,337.52
482-301-09-00 $ 2,035.34
482-301-10-00 $ 12,643.15
482-301-11-00 $ 5,991.11
482-302-01-00 $ 2,922.56
482-302-02-00 $ 2,651.20
482-302-06-00 $ 2,361.22
483-330-22-00 $ 2,606.01
483-330-31-00 $ 2,621.35
483-330-32-00 $ 865.28
483-330-33-00 $ 629.22
483-330-34-00 $ 2,451.48
487-121-24-00 $ 9,882.58
487-121-25-00 $ 2,764.48
487-121-41-00 $ 2,526.34
487-121-50-00 $ 2,111.74
487-121-76-00 $ 6,117.00
487-121-92-00 $ 4,362.54
487-122-40-00 $ 11,669.36
487-122-48-00 $ 8,648.20
487-122-49-00 $ 2,298.55
487-160-04-00 $ 5,023.32
487-160-05-00 $ 1,299.45
487-160-07-00 $ 4,006.78
487-171-37-00 $ 4,401.14
487-171-38-00 $ 4,647.88
487-171-47-00 $ 2,714.36
487-171-50-00 $ 6,098.76
487-172-22-00 $ 1,969.64
487-172-27-00 $ 1,623.50
487-172-49-00 $ 2,780.36
487-172-67-00 $ 3,570.11
487-172-70-00 $ 2,248.18
487-172-75-00 $ 3,894.02
487-173-37-00 $ 3,609.14
487-192-47-00 $ 29,358.42
487-192-48-00 $ 2,119.00
487-192-50-00 $ 2,549.00
487-192-51-00 $ 560.00
487-192-52-00 $ 2,880.50
487-192-53-00 $ 3,838.00
487-192-54-00 $ 1,288.00
487-192-55-00 $ 3,767.70
487-192-56-00 $ 2,031.28
487-262-04-00 $ 4,930.40
487-262-09-00 $ 1,252.86
487-273-06-00 $ 6,185.62
487-281-28-00 $ 699.90
487-281-31-00 $ 973.42
487-281-32-00 $ 1,004.46
487-281-33-00 $ 586.70
487-282-27-00 $ 666.28
487-282-28-00 $ 559.50
487-282-29-00 $ 701.86
487-282-31-00 $ 1,198.42
487-282-32-00 $ 554.46
487-282-33-00 $ 1,364.42
487-301-25-00 $ 1,587.40
487-301-26-00 $ 897.70
487-301-27-00 $ 672.78
487-301-31-00 $ 1,771.31
487-302-29-00 $ 2,522.16
487-302-31-00 $ 3,881.45
487-321-01-00 $ 810.54
487-321-11-00 $ 1,068.57
487-321-12-00 $ 1,562.28
487-321-16-00 $ 1,500.80
487-321-17-00 $ 1,563.34
487-321-24-00 $ 1,176.38
487-321-25-00 $ 1,829.70
487-321-26-00 $ 2,079.62
487-321-27-00 $ 3,969.52
487-321-29-00 $ 1,279.42
487-321-30-00 $ 988.90
487-321-31-00 $ 952.62
487-321-36-00 $ 3,207.78
487-321-38-00 $ 3,814.88
487-321-39-01 $ 130.32
487-321-39-02 $ 130.32
487-321-39-03 $ 153.81
487-321-39-04 $ 130.32
487-321-39-05 $ 153.81
487-321-39-06 $ 130.32
487-321-39-07 $ 130.32

33 487-321-39-08 $ 153.81
487-321-39-09 $ 153.81
487-321-39-10 $ 130.32
487-321-39-11 $ 153.81
487-321-39-12 $ 130.32
487-321-39-13 $ 130.32
487-321-39-14 $ 153.81
487-321-39-15 $ 130.32
487-321-39-16 $ 130.32
487-321-39-17 $ 130.32
487-321-39-18 $ 130.32
487-321-39-19 $ 130.32
487-321-39-20 $ 153.81
487-321-39-21 $ 153.81
487-321-39-22 $ 130.32
487-321-39-23 $ 130.32
487-321-39-24 $ 153.81
487-321-39-25 $ 130.32
487-321-39-26 $ 130.32
487-321-39-27 $ 153.81
487-321-39-28 $ 153.81
487-321-39-29 $ 153.81
487-321-39-30 $ 130.32
487-321-39-31 $ 153.81
487-321-39-32 $ 130.32
487-321-39-33 $ 153.81
487-321-39-34 $ 130.32
487-321-39-35 $ 130.32
487-321-39-36 $ 153.81
487-321-39-37 $ 153.81
487-321-39-38 $ 130.32
487-321-39-39 $ 130.32
487-321-39-40 $ 153.81
487-321-39-41 $ 153.81
487-321-39-42 $ 153.81
487-321-39-43 $ 153.81
487-321-39-44 $ 153.81
487-321-39-45 $ 130.32
487-321-39-46 $ 130.32
487-321-39-47 $ 153.81
487-321-39-48 $ 130.32
487-321-39-49 $ -
487-321-39-50 $ 153.81
487-321-39-51 $ -
487-321-39-52 $ -
487-321-39-53 $ -
487-321-39-54 $ -
487-321-39-55 $ -
487-321-39-56 $ -
487-321-39-57 $ -
487-321-39-58 $ -
487-321-39-59 $ -
487-321-39-60 $ 130.32
487-321-39-61 $ 153.81
487-321-39-62 $ 130.32
487-321-39-63 $ 153.81
487-321-39-64 $ 130.32
487-321-39-65 $ 130.32
487-321-39-66 $ 153.81
487-321-39-67 $ 153.81
487-321-39-68 $ 153.72
487-321-39-69 $ 153.72
487-321-40-01 $ 130.32
487-321-40-02 $ -
487-321-40-03 $ -
487-321-40-04 $ -
487-321-40-05 $ -
487-321-40-06 $ -
487-321-40-07 $ -
487-321-40-08 $ -
487-321-40-09 $ -
487-321-40-10 $ -
487-321-40-11 $ -
487-321-40-12 $ -
487-321-40-13 $ 130.32
487-321-40-14 $ -
487-321-40-15 $ -
487-321-40-16 $ -
487-321-40-17 $ -
487-321-40-18 $ -
487-321-40-19 $ -
487-321-40-20 $ -
487-321-40-21 $ -
487-321-40-22 $ -
487-321-40-23 $ -
487-321-40-24 $ -
487-321-40-25 $ -
487-321-40-26 $ -
487-321-40-27 $ -
487-321-40-28 $ -
487-321-40-29 $ -
487-321-40-30 $ -
487-321-40-31 $ -
487-321-40-32 $ -
487-321-40-33 $ -
487-321-40-34 $ -
487-321-40-35 $ -
487-321-40-36 $ -
487-321-40-37 $ -
487-321-40-38 $ -
487-321-40-39 $ -
487-321-40-40 $ -
487-321-40-41 $ -
487-321-40-42 $ -
487-321-40-43 $ -
487-321-40-44 $ -
487-321-40-45 $ 130.32
487-321-40-46 $ 107.01

34 487-321-40-47 $ 153.81
487-321-42-00 $ -
487-322-07-00 $ 1,941.00
487-322-26-00 $ 4,841.16
487-322-27-00 $ 7,917.42
487-323-17-00 $ 2,887.88
487-323-24-00 $ 2,223.00
487-323-26-00 $ 7,122.42
487-331-02-00 $ 983.44
487-331-03-00 $ 2,041.32
487-331-04-00 $ 433.36
487-331-05-00 $ 5,095.30
487-331-08-00 $ 1,364.60
487-331-09-00 $ 577.08
487-331-19-00 $ 2,842.94
487-331-22-00 $ 3,432.60
487-331-23-00 $ 1,204.66
487-331-24-00 $ 2,732.43
487-331-25-00 $ 2,661.18
487-331-26-00 $ 1,637.30
487-331-29-00 $ 1,574.22
487-331-30-00 $ 928.76
487-331-33-00 $ 3,373.72
487-331-35-00 $ 5,303.73
487-341-04-00 $ 2,536.54
487-341-05-00 $ 5,741.20
487-341-06-00 $ 1,950.39
487-342-07-00 $ 12,185.97
487-351-13-00 $ 1,585.18
487-351-18-00 $ 3,647.32
488-010-13-00 $ 1,916.20
488-010-23-00 $ 2,262.80
488-010-24-00 $ 2,034.26
488-010-25-00 $ 3,857.83
488-010-27-00 $ 2,231.43
488-010-36-00 $ 2,966.16
488-010-38-00 $ 2,580.52
488-010-40-00 $ 4,593.44
488-040-02-00 $ 2,409.47
488-040-07-00 $ 3,854.31
488-040-08-00 $ 5,694.12
488-040-11-00 $ 10,334.60
488-040-13-00 $ 14,197.88
488-040-14-00 $ 6,323.11
488-072-38-00 $ 5,642.12
488-072-43-00 $ 14,082.48
488-072-44-00 $ 724.58
488-072-45-00 $ 16,075.98
488-083-01-00 $ 1,571.06
488-083-02-00 $ 935.51
488-083-03-00 $ 696.26
488-083-04-00 $ 513.08
488-083-05 $ 826.60
488-083-08-00 $ 468.49
488-083-09-00 $ 1,050.00
488-083-11-00 $ 433.76
488-083-12-00 $ 915.80
488-083-13-00 $ 916.50
488-083-14-00 $ 324.00
488-083-15-00 $ 257.50
488-083-16-00 $ 257.50
488-083-17-00 $ 875.00
488-083-18-00 $ 468.00
488-083-19-00 $ 748.70
488-083-20-00 $ 720.00
488-083-21-00 $ 470.00
488-083-22-00 $ 603.49
488-083-23-00 $ 733.49
488-083-24-00 $ 1,925.79
488-083-26-00 $ 1,575.80
488-083-27-00 $ 2,502.02
488-111-24-00 $ 1,704.30
488-111-28-00 $ 13,711.74
488-111-30-00 $ 18,822.65
488-111-31-00 $ 11,338.00
488-111-32-00 $ 21,734.51
488-111-34-00 $ 1,875.07
488-111-35-00 $ 1,750.38
488-111-36-00 $ 1,375.57
488-112-19-00 $ 1,066.89
488-112-20-00 $ 1,039.22
488-112-21-00 $ 2,277.43
488-112-22-00 $ 3,767.30
488-112-23-00 $ 2,786.71
488-112-24-00 $ 1,679.72
488-112-25-00 $ 1,219.62
488-112-43-00 $ 2,256.88
488-112-67-00 $ 1,877.59
488-113-10-00 $ 2,876.92
488-151-02-00 $ 700.50
488-151-12-00 $ 2,263.44
488-151-14-00 $ 1,515.16
488-151-15-00 $ 767.50
488-151-16-00 $ 655.00
488-151-17-00 $ 1,385.86
488-151-21-00 $ 1,476.56
488-151-22-00 $ 4,472.13
488-152-18-00 $ 172.89
488-152-19-00 $ 168.84
488-152-20-00 $ 168.84
488-152-21-00 $ 168.84
488-152-22-00 $ 168.84
488-152-23-00 $ 168.84
488-152-24-00 $ 172.89
488-152-25-00 $ 172.89
488-152-26-00 $ 168.84
488-152-27-00 $ 168.84
488-152-28-00 $ 168.84

35 488-152-29-00 $ 168.84
488-152-30-00 $ 168.84
488-152-31-00 $ 172.89
488-152-32-00 $ 172.89
488-152-33-00 $ 168.84
488-152-34-00 $ 168.84
488-152-35-00 $ 168.84
488-152-36-00 $ 168.84
488-152-37-00 $ 168.84
488-152-38-00 $ 172.89
488-152-39-00 $ 172.89
488-152-40-00 $ 168.84
488-152-41-00 $ 168.84
488-152-42-00 $ 168.84
488-152-43-00 $ 168.84
488-152-44-00 $ 168.84
488-152-45-00 $ 172.89
488-152-47-00 $ 5,287.18
488-152-48-00 $ 512.42
488-152-49-00 $ 1,321.74
488-152-50-00 $ 2,214.54
488-161-01-00 $ 1,148.29
488-161-02-00 $ 559.10
488-161-15-00 $ 2,060.58
488-161-17-00 $ 1,603.94
488-162-13-00 $ 1,340.63
488-162-15-00 $ 2,116.00
488-162-16-00 $ 1,373.08
488-162-17-00 $ 5,056.41
488-162-18-00 $ 1,937.40
488-171-16-00 $ 1,716.34
488-172-01-00 $ 1,780.24
488-172-18-00 $ 924.10
488-172-20-00 $ 1,156.33
488-191-01-00 $ 4,585.62
488-191-02-00 $ 1,279.12
488-191-03-00 $ 582.06
488-191-04-00 $ 5,626.12
488-191-05-00 $ 1,393.06
488-191-06-00 $ 1,016.06
488-191-07-00 $ 1,608.06
488-191-08-00 $ 1,578.26
488-191-09-00 $ 512.60
488-191-11-00 $ 350.00
488-191-12-00 $ 171.50
488-191-13-00 $ 171.50
488-191-14-00 $ 2,065.34
488-191-15-00 $ -
488-191-16-00 $ 974.70
488-192-08-00 $ 8,962.55
488-192-09-00 $ 17,001.12
488-200-01-00 $ 1,311.44
488-200-02-00 $ 1,026.50
488-200-56-00 $ 2,419.06
488-211-01-00 $ 2,894.12
488-211-02-00 $ 692.26
488-211-03-00 $ 378.80
488-211-04-00 $ 1,697.76
488-211-05-00 $ 2,285.12
488-211-06-00 $ 598.56
488-211-07-00 $ 1,291.90
488-211-15-00 $ 888.86
488-211-18-00 $ 1,451.65
488-211-20-00 $ 2,026.71
488-211-21-00 $ 1,435.82
488-211-22-00 $ 2,434.50
488-212-17-01 $ 64.62
488-212-17-02 $ 69.75
488-212-17-03 $ 65.61
488-212-17-04 $ 118.53
488-212-17-05 $ 69.75
488-212-17-06 $ 74.88
488-212-17-07 $ 77.49
488-212-17-08 $ 69.75
488-212-17-09 $ 118.53
488-212-17-10 $ 75.60
488-212-17-11 $ 69.75
488-212-17-12 $ 102.87
488-212-17-13 $ 76.50
488-212-17-14 $ 56.61
488-212-17-15 $ 56.61
488-212-17-16 $ 76.50
488-212-19-00 $ 212.50
488-212-20-00 $ 546.38
488-212-21-00 $ 11,122.74
488-212-22-00 $ 3,508.84
488-221-30-00 $ 2,726.66
488-221-31-00 $ 933.63
488-221-32-00 $ 717.71
488-221-33-00 $ 1,693.86
488-222-01-00 $ 2,469.42
488-222-21-00 $ 5,099.34
488-231-03-00 $ 931.96
488-231-04-00 $ 322.22
488-231-05-00 $ 1,086.60
488-231-10-00 $ 1,649.78
488-231-12-00 $ 995.20
488-231-17-00 $ 1,500.00
488-231-18-00 $ 2,811.84
488-231-19-00 $ 1,500.00
488-231-22-00 $ 2,040.90
488-231-23-00 $ 7,948.44
488-231-24-00 $ 1,250.00
488-231-25-00 $ 1,082.98
488-231-26-00 $ 4,318.63
488-232-03-00 $ 1,836.80
488-232-04-00 $ 1,386.40
488-232-31-00 $ 1,701.00

36 488-232-34-00 $ 1,633.56
488-233-02-00 $ 2,091.65
488-233-03-00 $ 665.50
488-233-04-00 $ 917.70
488-233-05-00 $ 945.50
488-233-06-00 $ 795.30
488-233-07-00 $ 665.50
488-233-08-00 $ 769.50
488-233-47-00 $ 6,324.19
488-233-53-00 $ 577.80
488-233-55-00 $ 9,745.53
488-241-41-00 $ 3,422.92

0 DOWNTOWN EL CAJON

COMMUNITY BENEFIT DISTRICT
(DECCBD)
ASSESSMENT ENGINEER’S
REPORT
Being Established for a 20-year Term Pursuant to the City of El Cajon’s Community Benefit Ordinance, Chapter 2.90 added to Title 2 of the El Cajon Municipal Code Prepared by
Edward V. Henning
California Registered Professional Engineer # 26549
Edward Henning & Associates
July 22, 2026
v 3.0

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

1 ASSESSMENT ENGINEER’S REPORT

To Whom It May Concern:

I hereby certify to the best of my professional knowledge and experience that each of the i dentified benefiting assessed properties located within the proposed Downtown El Cajon Community Benefit District ("DECCBD") being established for 20 years will receive a special benefit over and above the benefits conferred on the public at large and that the amount of the proposed assessment is proportional to, and no greater than the benefits conferred on each respective property . As required by State Law, I have personally prepared this entire Report and hereby attest to all of its contents.

Introduction

This report serves as the “detailed engineer’s report” required by Section 4 of Article XIII D of the California Constitution to support the benefit property assessments to be levied within the proposed DECCBD in the City of El Cajon, California, being established for 20 years. The discussion and analysis contained within this Report constitute the required “nexus” of rationale between assessment amounts levied and special benefits derived by real properties within the proposed DECCBD.

July 22, 2026
3/31/28
Prepared by Edward V. Henning, California Registered Professional Engineer # 26549 RPE#26549
Edward V. Henning Date
(NOT VALID WITHOUT SIGNATURE AND CERTIFICATION SEAL HERE)

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

2 Background
The DECCBD is a property-based benefit assessment type district being established for 20 years, pursuant to the City of El Cajon’s Community Benefit Ordinance (the “Ordinance”), Chapter 2.90 added to Title 2 of the El Cajon Municipal Code . The CBD Ordinance was modeled after Section 36600 et seq. of the California Streets and Highways Code (as amended), also known as the Property and Business Improvement District Law of 1994 (the “Act”). Due to the benefit assessment nature of assessments levied within a community benefit district (“ CBD”), district program costs are to be distributed amongst all identified benefiting properties based on the proportion ate amount of special program benefit each property is projected to derive from the assessments levied. Only those properties expected to derive special benefits from CBD-funded programs and activities may be assessed , and only in an amount proportionate to the special benefits expected to be conferred on each assessed property.

Article XIII D Section 4 California Constitution
Procedures and Requirements

Proposition 218, approved by the voters of California in November of 1996, adds a supplemental array of procedures and requirements to be carried out prior to levying a property -based assessment like the DECCBD. These requirements are in addition to requirements imposed by State and local assessment enabling laws. These requirements were “chaptered” into law as Article XIII D Sect of the California Constitution (hereinafter Article XIII D).

Since Article XIII D provisions will affect all subsequent calculations to be made in the final assessment formula for the DECCBD, these supplemental requirements will be taken into account. The key provisions of Article XIII D, along with a description of how the DECCBD complies with each of these provisions, are delineated below.

(Note: All section references below pertain to Article XIII D of the California Constitution):

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

3 Finding 1. From Section 4(a): “Identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed.”

Boundaries
The proposed Downtown El Cajon CBD consists of approximately 44 square blocks (blocks vary in size on each side of both Main Street and Magnolia Street), consisting of 427 parcels (373 currently assessed) owned by 284 property owners. A list of all parcels included in the proposed DECCBD is shown as Appendix 1, attached to this Report with their respective San Diego County assessor parcel number. The boundary of the proposed DECCBD and parcels within it are shown on the map of the DECCBD attached as Appendix 2 to this Report, which shall govern for the purposes of identifying assessed parcels.

Benefit Zones There are two benefit zones in the proposed DECCBD.

Zone 1: Core Area:

In general, Zone 1 includes Main Street from the intersection of El Cajon Boulevard and Main Street on the west and Roanoke Street and Avocado Avenue on the east. Additionally, Zone 1 includes parcels from the intersection of Interstate 8 and Magnolia Avenue on the north and all parcels fronting along Magnolia Avenue southward to the north side of the intersection of Lexington Avenue and Magnolia Avenue on the south.

Zone 2: All Other Areas
In general, Zone 2 includes the peripheral parcels of the Downtown El Cajon CBD that do not front along Main Street and Magnolia Avenue and are not included in Zone 1.

DECCBD Boundary and Zone Rationale
The Downtown El Cajon CBD boundaries are comprised of parcels that highlight restaurants, retailers, services, office buildings, market rate and residential condominiums apartment units, hotels, industrial and civic buildings. Benefit Zone 1 properties front along Main Street from Roanoke Street on the east to El Cajon Boulevard/Main Street intersection on the west. Benefit Zone 1 parcels represent the core of the Downtown El Cajon CBD and are expected, due to the nature of the land uses, to derive the grea test benefit from the establishment of the Downtown El Cajon Community Benefit Downtown El Cajon CBD.

Benefit Zone 2 parcels are to be found west of the intersection of El Cajon Boulevard and Main Street running westward along Main Street up to the Metropolitan Transit System Station , parcels along both sides of El Cajon Boulevard from Main Street to Johnson Avenue, as well as parcels, that by and large, do not front along Magnolia Avenue north of Lexington Avenue on the south and Interstate 8 on the north.

Benefit Zone 2 parcels will derive special benefits like Benefit Zone 1; however, the frequency of Benefit Zone 2 services shall be approximately 4 - 5 days per week as compared to 6 - 7 days a week for Benefit Zone 1 parcels.

Northern Boundary -
The northern boundary of the proposed Downtown El Cajon CBD includes all parcels on the border along the Interstate 8 freeway and includes parcels 483 -330-022 and 483 -330-034 on the northeast side of the Downtown El Cajon CBD as well as parcel 482-301-006, on the northwest corner. No Downtown El Cajon CBD special benefit services shall be provided north of the northern boundary of the Downtown El Cajon

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

4 CBD which ends at the southern side of Interstate 8.

Western Boundary
The western boundary of the proposed Downtown El Cajon CBD includes the parcels at the intersection of Marshall Avenue and Main Street including the three corner parcels at that intersection. The three parcels at the intersection of Marshall Avenue and Main Street do NOT include the parcel at the northwest corner of the intersection as it is a new car dealership which will not benefit from the services of the proposed Downtown El Cajon CBD.

The three most western parcels of the Downtown El Cajon CBD shall include parcels 487 -121-041, 487- 281-028 and the entire Metropolitan Transit Station Trolley stop which includes parcels 487-262-004, 487- 262-009 and 487-273-006. No Downtown El Cajon CBD programs and services will be provided west of the western Downtown El Cajon CBD boundary.

Southern Boundary:

The southern boundary of the proposed Downtown El Cajon CBD includes the following parcels that includes the expansion parcels on both sides of El Cajon Boulevard, ending at the roundabout, ending at parcels 487-321-026 and 487-323-017. The southern boundary then continues on the south side of Douglas Avenue from parcel 487 -342-029 continuing along the south side of Douglas ending at parcel 487 -342- 019 ending at the intersection of Douglas and Van Houten Avenues. The southern boundary then jogs southward along the east side of Van Houten Avenue ending at parcel 487 -331-009. The southern boundary continues along the south side of Lexington Avenue, running eastward to include all of the parcels on the south side of the street, ending at parcel 488 -241-041. The Downtown El Cajon CBD southern boundary then runs northward along the west side of Avocado Avenue and includes the parcels running eastward on the north side of Douglas Avenue including parcels ending at parcel 488 -233-047 at northwestern intersection of South Lincoln Avenue and Douglas Avenue. No Downtown El Cajon CBD programs and services will be provided south of the southern Downtown El Cajon CBD boundary

Eastern Boundary:

The eastern boundary of the the Downtown El Cajon CBD starts at the western side of the inte rsection of Lincoln Avenue and Main Street, parcel 488-233-047 and crosses Main Street northward to include parcel 488-113-010. The eastern boundary of the Downtown El Cajon CBD then continues northward and includes parcel 488 -112-024 and 488 -112-025 and then runs northward on the west side of Ballantyne Street including parcel 488-040-002. The eastern boundary then runs northwest to include the eastern side of parcels 488-040-011, 488-040-014 on the west side of Connecticut Avenue. The eastern boundary then crosses northward to Wells Avenue including parcels at the northwestern intersection of Wells Avenue and Graves Avenue including parcels 488 -010-013. The eastern boundary then continues in a northwestern direction including the eastern side of the parcels fronting Magnolia Avenue from parcel 488 -010-025 ending at parcel 483 -330-022 ending at the intersection of Interstate 8 and Magnolia Avenue. No Downtown El Cajon CBD programs and services will be provided east of the eastern Downtown El Cajon CBD boundary.

Summary
All identified parcels within the above -described boundaries and zones shall be assessed to fund supplemental special benefit programs, services and improvements as outlined in the Plan and in this Report.

All DECCBD funded services, programs and improvements provided within the above-described boundaries shall confer special benefit to identified assessed parcels inside the DECCBD boundaries and none will be provided outside of the DECCBD. Each assessed parcel within the DECCBD will proportionately specially

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

5 benefit from the DECCBD funded Civil Sidewalks -Safety-Cleanliness, District Identity -Placemaking, Administration and Contingency-Reserve as described in more detail under “Work Plan”, beginning on page 12 of this Report. These services, programs and improvements are intended to improve commerce, employment, rents and commercial and residential occupancy rates of parcels and businesses within the DECCBD by reducing litter and debris , marketing the available goods and services and installing beautification elements, each considered necessary in a competitive properly managed business district . All DECCBD funded services programs and improvements are considered supplemental, above normal base level services provided by the City of El Cajon and are only provided for the special benefit of assessed parcels within the boundaries of the DECCBD.

A list of all parcels included in the proposed DECCBD is shown as Appendix 1, attached to this Report with their respective San Diego County assessor parcel number. The boundary of the proposed DECCBD and parcels within it are shown on the map of the DECCBD attached as Appendix 2 to this Report , which shall govern for the purposes of identifying assessed parcels.

Finding 2. From Section 4(a): “Separate general benefits (if any) from the special benefits conferred on parcel(s). Only special benefits are assessable. “

QUANTITATIVE BENEFIT ANALYSIS

As stipulated in Article XIII D, assessment district programs and activities confer a combination of general and special benefits, but the only program benefits that can be assessed are those that provide special benefit to the assessed properties. For the purposes of this analysis, a “ general benefit” is hereby defined as: “A benefit to properties in the area and in the surrounding community or benefit to the public in general resulting from the improvement, activity, or service to be provided by the assessment levied”. “Special benefit” as defined by Article XIII D means a distinct benefit over and above general benefits conferred on real property located in the district.

The property uses within the boundaries of the DECCBD that will receive special benefits from DECCBD funded programs and services are currently restaurants, retailers, services, office buildings, market rate and residential condominiums, apartment units, hotels, industrial and civic buildings . No parcels within the DECCBD are zoned solely residential. Services, programs and improvements provided and funded by the DECCBD are primarily designed to provide special benefits as described below to identified assessed parcels and the array of land uses within the boundaries of the DECCBD.

The proposed DECCBD programs, improvements and services and Year 1 – 2027 budget allocation are as follows:

Year 1 – 2027 DECCBD Special Benefit Cost Allocations (Assessment Revenue Only)

BENEFIT
ZONE
CIVIL

SIDEWALKS -

SAFETY -

CLEANLINESS

DISTRICT

IDENTITY -

PLACEMAKING

ADMINISTRATION

CONTINGENCY-
RESERVE TOTAL $
TOTAL
%
% 60.0276% 15.0069% 22.0016% 2.9639% 100.00%
1 $243,496 $60,874 $89,247 $12,023 $405,640 51.5881%
2 $228,504 $57,126 $83,753 $11,282 $380,665 48.4119%
TOTAL $472,000 $118,000 $173,000 $23,305 $786,305 100.00%

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

6 Assessed parcels are conferred proportionate special benefits from all DECCBD funded programs, services and improvements which are intended to attract more customers, users, visitors, employees, tenants and investors. DECCBD programs, services and improvements are designed to increase business volumes, sales transactions, occupancies and rental income. These programs, services and improvements are designed to improve commerce and aesthetic appeal for owners, tenants, patrons, visitors and employees of these parcels within the DECCBD by reducing litter and debris , marketing the available goods and services and installing beautification elements, each considered necessary in a competitive properly managed business district.

These benefits are particular and distinct to each and every identified and assessed parcel within the DECCBD and are not provided to non -assessed parcels outside of the DECCBD. These programs, services and improvements will only be provided to each individual assessed parcel within the DECCBD boundaries and, in turn, confer proportionate special benefits to each assessed parcel.

In the case of the DECCBD, the very nature of the purpose of this CBD is to fund supplemental programs, services and improvements to assessed parcels within the DECCBD boundaries above and beyond what is being currently funded either via normal tax supported methods or other funding sources. All benefits derived from the assessments to be levied on assessed parcels within the DECCBD are for services, programs and improvements directly and specially benefiting each individual assessed parcel within the DECCBD. No DECCBD funded services, activities or programs will be provided outside of the DECCBD boundaries.

While every attempt is made to provide DECCBD services and programs to confer special benefits only to those identified assessed parcels within the DECCBD, Article XIII D stipulates that general benefits exist (either by design or unintentional) in all assessment districts and that a portion of the program costs must be considered attributable to general benefits and assigned a value. General benefits cannot be funded by assessment revenues.

Empirical assessment engineering analyses throughout California have found that general benefits within a given assessment district tend to range from 2-6% of the total costs. A majority of assessment districts in California for which this Assessment Engineer has provided assessment engineering services in conformance with Article XIII D have used the composite district overlay determinant method of computing general benefits which will be used for the DECCBD. This method of computing the value of general benefit involves a composite of three distinct types of general benefit – general benefit to assessed parcels within the DECCBD, general benefit to the public at large within the DECCBD and general benefit to parcels outside the DECCBD.

General Benefit – Assessed Parcels within the DECCBD
DECCBD funded programs are narrowly designed and carefully implemented to specially benefit the assessed DECCBD parcels and are only provided for the special benefit to each and every assessed parcel within the DECCBD. It is the opinion of this Engineer, based on over 30 years of professional assessment engineering experience, that nearly 100% of benefits conferred on the 374 assessed parcels within the DECCBD are distinct and special. In the case of the DECCBD, it is projected that there are 0.25% general benefits conferred on these parcels. This high ratio of special benefits to general benefits is because the DECCBD funded programs and services are specially geared to the unique needs of each parcel within the DECCBD and are directed specially only to these parcels within the DECCBD. This concept is further

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

7 reinforced by the proportionality of special benefits conferred on each parcel within the DECCBD as determined by the special benefit assessment formula as it is applied to the unique and varying property characteristics of each parcel and the benefit zone in which it is located . The computed 0.2 5% general benefit value on the 373 assessed parcels within the DECCBD equates to $1,966 or (.0025 x $786,305).

General Benefits – Spillover to Outside Parcels
While DECCBD programs and services will not be provided directly to parcels outside the DECCBD boundaries, it is reasonable to conclude that DECCBD services may confer an indirect general benefit on parcels adjacent to the DECCBD boundaries. An inventory of the DECCBD boundaries finds that the DECCBD is immediately surrounded by 136 parcels. Of these, 25 are commercial/industrial zoned parcels with commercial/industrial uses and 111 are residentially used parcels or public/non-profit owned parcels with public/non-profit uses.

The 136 parcels directly outside the DECCBD boundaries can reasonably be assumed to receive some indirect general benefit as a result of DECCBD funded programs, services and improvements. Based on over 30 years of assessment engineering experience, it is the opinion of this Engineer that a benefit factor of 1.0 be attributed to the 373 assessed parcels within the DECCBD, a benefit factor of 0.05 be attributed to general benefits conferred on the 25 commercial/industrial parcels and uses located adjacent to or across the street from assessed parcels within the DECCBD, and a benefit factor of 0.010 be attributed to general benefits conferred on the 111 residential or publicly owned/non-profit parcels and uses located adjacent to or across the street from assessed parcels within the DECCBD. The cumulative dollar value of this general benefit type equates to $4,975 ($2,635 + $2,340) as delineated in the following Table:

Parcel Type Quantity Benefit
Factor
Benefit
Units
Benefit
Percent
Benefit
Value
Assessed Parcels Within District 373 1.0000 373.000 99.3713% $786,305 Comm Parcels Out 25 0.0500 1.250 0.3330% $2,635
Other Parcels Out 111 0.0100 1.110 0.2957% $2,340
SUBTOTAL 375.360 100.00% $791,280

General Benefit - Public At Large
While the DECCBD funded programs are narrowly designed and carefully implemented to specially benefit the assessed DECCBD parcels and are only provided for the special benefit to each and every assessed parcel within the DECCBD, these programs also provide general benefits to the public at large within the DECCBD.

For the proposed DECCBD activities, assessment engineering experience in California has found that generally over 9 5% of people moving about within similar district boundaries are engaged in business related to assessed parcels and businesses contained located within them, while the public at large “just passing through” is typically 5% or less.

Based on the nature of the proposed DECCBD funded programs and over 30 years of assessment engineering experience, it is the opinion of this Assessment Engineer that districtwide general benefit factors for each of the DECCBD funded special benefit program element costs that provide a general benefit to the public at large are as shown in the Table below. These factors are applied to each program element cost in order to compute the dollar and percent value of districtwide general benefits to the public

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

8 at large. The total dollar value of this general benefit type, public at large, equates to $16,047 as delineated in the following Table:

A B C E
Program Element Dollar
Allocation
General
Benefit
Percent
General
Benefit
Factor
General Benefit
Value (A x C)
CIVIL SIDEWALKS - SAFETY - CLEANLINESS $472,000 1.50% 0.0150 $9,628 DISTRICT IDENTITY - PLACEMAKING $118,000 0.50% 0.0050 $2,407 ADMINISTRATION $173,000 0.50% 0.0050 $3,530
CONTINGENCY-RESERVE $23,305 0.50% 0.0050 $482
TOTAL $786,305 $16,047

Composite General Benefit
Based on the general benefit values delineated in the three sections above, the total value of general benefits conferred on assessed parcels within the DECCBD, the public at large and spillover to parcels outside the DECCBD equates to $ 16,047 ($9,628+$2,407+$3,530+$482). Total program costs are estimated to be $802,352. This Assessment Engineer has determined that the general benefit value portion of this equates to $15,593 or 1.9445% of the total estimated DECCBD program costs. The general benefit percentage will now be conservatively rounded up to 2.0% of the total program costs or $16,047 with the total program costs now at $802,352. Subtracting the composite general benefit value of $16,047 from the total estimated program cost of $802,352 results in a special benefit value of $786,305. This is the total amount of assessments to be levied on the 373 assessed parcels in the proposed DECCBD for Year 1 - 2027. General benefit costs of $16,047 will need to be funded by other non-assessment sources.

A breakdown of projected special and general benefit costs for each year of first 10 years of the proposed 20-year term is shown in the following Table:

Year 1-10 Special + Districtwide General Benefits

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 1 - 2027 1 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $243,496 $4,969 $248,465 60.0276% DISTRICT IDENTITY - PLACEMAKING $60,874 $1,242 $62,116 15.0069% ADMINISTRATION $89,247 $1,821 $91,068 22.0016%
CONTINGENCY-RESERVE $12,023 $246 $12,269 2.9639%
TOTAL $405,640 $8,278 $413,918 100.0000%

2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $228,504 $4,664 $233,168 60.0276% DISTRICT IDENTITY - PLACEMAKING $57,126 $1,166 $58,292 15.0069% ADMINISTRATION $83,753 $1,709 $85,462 22.0016%
CONTINGENCY-RESERVE $11,282 $230 $11,512 2.9639%
TOTAL $380,665 $7,769 $388,434 100.0000%

1&2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $472,000 $9,633 $481,633 60.0276% 1&2 DISTRICT IDENTITY - PLACEMAKING $118,000 $2,408 $120,408 15.0069% 1&2 ADMINISTRATION $173,000 $3,530 $176,530 22.0016%

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

9 1&2 CONTINGENCY-RESERVE $23,305 $476 $23,781 2.9639%
1&2 TOTAL $786,305 $16,047 $802,352 100.0000%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 2 - 2028 1 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $260,541 $5,317 $265,858 60.0276% DISTRICT IDENTITY - PLACEMAKING $65,135 $1,329 $66,464 15.0069% ADMINISTRATION $95,494 $1,948 $97,442 22.0016%
CONTINGENCY-RESERVE $12,865 $263 $13,128 2.9639%
TOTAL $434,035 $8,857 $442,892 100.0000%

2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $244,499 $4,990 $249,489 60.0276% DISTRICT IDENTITY - PLACEMAKING $61,125 $1,248 $62,373 15.0069% ADMINISTRATION $89,616 $1,829 $91,445 22.0016%
CONTINGENCY-RESERVE $12,072 $246 $12,318 2.9639%
TOTAL $407,312 $8,313 $415,625 100.0000%

1&2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $505,040 $10,307 $515,347 60.0276% 1&2 DISTRICT IDENTITY - PLACEMAKING $126,260 $2,577 $128,837 15.0069% 1&2 ADMINISTRATION $185,110 $3,777 $188,887 22.0016%
1&2 CONTINGENCY-RESERVE $24,937 $509 $25,446 2.9639%
1&2 TOTAL $841,347 $17,170 $858,517 100.0000%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 3 - 2029 1 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $278,779 $5,689 $284,468 60.0276% DISTRICT IDENTITY - PLACEMAKING $69,694 $1,422 $71,116 15.0069% ADMINISTRATION $102,179 $2,084 $104,263 22.0016%
CONTINGENCY-RESERVE $13,766 $281 $14,047 2.9639%
TOTAL $464,418 $9,476 $473,894 100.0000%

2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $261,614 $5,339 $266,953 60.0276% DISTRICT IDENTITY - PLACEMAKING $65,404 $1,335 $66,739 15.0069% ADMINISTRATION $95,889 $1,957 $97,846 22.0016%
CONTINGENCY-RESERVE $12,917 $263 $13,180 2.9639%
TOTAL $435,824 $8,894 $444,718 100.0000%

1&2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $540,393 $11,028 $551,421 60.0276% 1&2 DISTRICT IDENTITY - PLACEMAKING $135,098 $2,757 $137,855 15.0069% 1&2 ADMINISTRATION $198,068 $4,041 $202,109 22.0016%
1&2 CONTINGENCY-RESERVE $26,683 $544 $27,227 2.9639%
1&2 TOTAL $900,242 $18,370 $918,612 100.0000%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 4 - 2030 1 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $298,294 $6,087 $304,381 60.0276% DISTRICT IDENTITY - PLACEMAKING $74,573 $1,522 $76,095 15.0069% ADMINISTRATION $109,332 $2,230 $111,562 22.0016%
CONTINGENCY-RESERVE $14,730 $301 $15,031 2.9639%
TOTAL $496,929 $10,140 $507,069 100.0000%

2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $279,927 $5,713 $285,640 60.0276%

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

10 DISTRICT IDENTITY - PLACEMAKING $69,982 $1,428 $71,410 15.0069% ADMINISTRATION $102,601 $2,094 $104,695 22.0016%
CONTINGENCY-RESERVE $13,821 $281 $14,102 2.9639%
TOTAL $466,331 $9,516 $475,847 100.0000%

1&2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $578,221 $11,800 $590,021 60.0276% 1&2 DISTRICT IDENTITY - PLACEMAKING $144,555 $2,950 $147,505 15.0069% 1&2 ADMINISTRATION $211,933 $4,324 $216,257 22.0016%
1&2 CONTINGENCY-RESERVE $28,551 $582 $29,133 2.9639%
1&2 TOTAL $963,260 $19,656 $982,916 100.0000%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 5 - 2031 1 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $319,175 $6,513 $325,688 60.0276% DISTRICT IDENTITY - PLACEMAKING $79,793 $1,629 $81,422 15.0069% ADMINISTRATION $116,985 $2,386 $119,371 22.0016%
CONTINGENCY-RESERVE $15,761 $322 $16,083 2.9639%
TOTAL $531,714 $10,850 $542,564 100.0000%

2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $299,522 $6,113 $305,635 60.0276% DISTRICT IDENTITY - PLACEMAKING $74,881 $1,528 $76,409 15.0069% ADMINISTRATION $109,783 $2,241 $112,024 22.0016%
CONTINGENCY-RESERVE $14,788 $301 $15,089 2.9639%
TOTAL $498,974 $10,183 $509,157 100.0000%

1&2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $618,697 $12,626 $631,323 60.0276% 1&2 DISTRICT IDENTITY - PLACEMAKING $154,674 $3,157 $157,831 15.0069% 1&2 ADMINISTRATION $226,768 $4,627 $231,395 22.0016%
1&2 CONTINGENCY-RESERVE $30,549 $623 $31,172 2.9639%
1&2 TOTAL $1,030,688 $21,033 $1,051,721 100.0000%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 6 - 2032 1 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $341,517 $6,969 $348,486 60.0276% DISTRICT IDENTITY - PLACEMAKING $85,379 $1,743 $87,122 15.0069% ADMINISTRATION $125,174 $2,553 $127,727 22.0016%
CONTINGENCY-RESERVE $16,864 $345 $17,209 2.9639%
TOTAL $568,934 $11,610 $580,544 100.0000%

2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $320,489 $6,541 $327,030 60.0276% DISTRICT IDENTITY - PLACEMAKING $80,123 $1,635 $81,758 15.0069% ADMINISTRATION $117,468 $2,398 $119,866 22.0016%
CONTINGENCY-RESERVE $15,823 $322 $16,145 2.9639%
TOTAL $533,903 $10,896 $544,799 100.0000%

1&2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $662,006 $13,510 $675,516 60.0276% 1&2 DISTRICT IDENTITY - PLACEMAKING $165,502 $3,378 $168,880 15.0069% 1&2 ADMINISTRATION $242,642 $4,951 $247,593 22.0016%
1&2 CONTINGENCY-RESERVE $32,687 $667 $33,354 2.9639%
1&2 TOTAL $1,102,837 $22,506 $1,125,343 100.0000%

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

11 YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 7 - 2033 1 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $365,423 $7,457 $372,880 60.0276% DISTRICT IDENTITY - PLACEMAKING $91,356 $1,865 $93,221 15.0069% ADMINISTRATION $133,936 $2,732 $136,668 22.0016%
CONTINGENCY-RESERVE $18,044 $369 $18,413 2.9639%
TOTAL $608,759 $12,423 $621,182 100.0000%

2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $342,923 $6,999 $349,922 60.0276% DISTRICT IDENTITY - PLACEMAKING $85,732 $1,749 $87,481 15.0069% ADMINISTRATION $125,691 $2,566 $128,257 22.0016%
CONTINGENCY-RESERVE $16,931 $345 $17,276 2.9639%
TOTAL $571,277 $11,659 $582,936 100.0000%

1&2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $708,346 $14,456 $722,802 60.0276% 1&2 DISTRICT IDENTITY - PLACEMAKING $177,088 $3,614 $180,702 15.0069% 1&2 ADMINISTRATION $259,627 $5,298 $264,925 22.0016%
1&2 CONTINGENCY-RESERVE $34,975 $714 $35,689 2.9639%
1&2 TOTAL $1,180,036 $24,082 $1,204,118 100.0000%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 8 - 2034 1 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $391,003 $7,979 $398,982 60.0276% DISTRICT IDENTITY - PLACEMAKING $97,751 $1,996 $99,747 15.0069% ADMINISTRATION $143,312 $2,923 $146,235 22.0016%
CONTINGENCY-RESERVE $19,307 $395 $19,702 2.9639%
TOTAL $651,373 $13,293 $664,666 100.0000%

2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $366,928 $7,489 $374,417 60.0276% DISTRICT IDENTITY - PLACEMAKING $91,733 $1,871 $93,604 15.0069% ADMINISTRATION $134,489 $2,746 $137,235 22.0016%
CONTINGENCY-RESERVE $18,116 $369 $18,485 2.9639%
TOTAL $611,266 $12,475 $623,741 100.0000%

1&2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $757,931 $15,468 $773,399 60.0276% 1&2 DISTRICT IDENTITY - PLACEMAKING $189,484 $3,867 $193,351 15.0069% 1&2 ADMINISTRATION $277,801 $5,669 $283,470 22.0016%
1&2 CONTINGENCY-RESERVE $37,423 $764 $38,187 2.9639%
1&2 TOTAL $1,262,639 $25,768 $1,288,407 100.0000%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 9 - 2035 1 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $418,373 $8,538 $426,911 60.0276% DISTRICT IDENTITY - PLACEMAKING $104,594 $2,136 $106,730 15.0069% ADMINISTRATION $153,344 $3,128 $156,472 22.0016%
CONTINGENCY-RESERVE $20,658 $423 $21,081 2.9639%
TOTAL $696,969 $14,225 $711,194 100.0000%

2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $392,613 $8,013 $400,626 60.0276% DISTRICT IDENTITY - PLACEMAKING $98,154 $2,002 $100,156 15.0069% ADMINISTRATION $143,903 $2,938 $146,841 22.0016%
CONTINGENCY-RESERVE $19,384 $395 $19,779 2.9639%

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

12 TOTAL $654,054 $13,348 $667,402 100.0000%

1&2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $810,986 $16,551 $827,537 60.0276% 1&2 DISTRICT IDENTITY - PLACEMAKING $202,748 $4,138 $206,886 15.0069% 1&2 ADMINISTRATION $297,247 $6,066 $303,313 22.0016%
1&2 CONTINGENCY-RESERVE $40,042 $818 $40,860 2.9639%
1&2 TOTAL $1,351,023 $27,573 $1,378,596 100.0000%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 10 -
2036 1 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $447,659 $9,136 $456,795 60.0276% DISTRICT IDENTITY - PLACEMAKING $111,916 $2,286 $114,202 15.0069% ADMINISTRATION $164,078 $3,347 $167,425 22.0016%
CONTINGENCY-RESERVE $22,104 $453 $22,557 2.9639%
TOTAL $745,757 $15,222 $760,979 100.0000%

2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $420,096 $8,574 $428,670 60.0276% DISTRICT IDENTITY - PLACEMAKING $105,025 $2,142 $107,167 15.0069% ADMINISTRATION $153,976 $3,144 $157,120 22.0016%
CONTINGENCY-RESERVE $20,741 $423 $21,164 2.9639%
TOTAL $699,838 $14,283 $714,121 100.0000%

1&2 CIVIL SIDEWALKS - SAFETY - CLEANLINESS $867,755 $17,710 $885,465 60.0276% 1&2 DISTRICT IDENTITY - PLACEMAKING $216,941 $4,428 $221,369 15.0069% 1&2 ADMINISTRATION $318,054 $6,491 $324,545 22.0016%
1&2 CONTINGENCY-RESERVE $42,845 $876 $43,721 2.9639%
1&2 TOTAL $1,445,595 $29,505 $1,475,100 100.0000%

DECCBD WORK PLAN

Overview

The services, programs and improvements to be funded by the DECCBD include Civil Sidewalks-Safety- Cleanliness, District Identity-Placemaking, Administration and Contingency-Reserve. The property uses within the boundaries of the DECCBD that will receive special benefits from DECCBD funded programs, services and improvements are currently a unique mix of restaurants, retailers, services, office buildings, market rate and residential condominiums, apartment units, hotels, industrial and civic buildings. Services, programs and improvements provided and funded by the DECCBD are primarily designed to provide special benefits as described below to identified assessed parcels within the boundaries of the DECCBD.

These special benefits are particular and distinct to each and every identified assessed parcel within the DECCBD and are not provided to non-assessed parcels outside of the DECCBD. These programs, services and improvements will only be provided to each individual assessed parcel within the DECCBD boundaries and, in turn, confer proportionate "special benefits” to each assessed parcel.

The very nature of the purpose of the DECCBD is to fund supplemental programs, services and improvements to assessed parcels within the DECCBD boundaries above and beyond the baseline services provided by the City of El Cajon. The City of El Cajon does not provide these supplemental programs and

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

13 services. All benefits derived from the assessments to be levied on assessed parcels within the DECCBD are for services, programs and improvements directly benefiting each individual assessed parcel within the DECCBD. No DECCBD funded services, activities or programs will be provided outside of the DECCBD boundaries.

The program special benefit cost allocations of the DECCBD assessment revenues for Year 1 -2027 are shown in the Table on page 15 of this Report. The projected program special benefit cost allocations of the DECCBD assessment revenues for the first 10 years of the proposed 20-year term of the DECCBD, assuming a 7% maximum annual assessment rate increase, are shown in the Table on page 16 of this Report.

WORK PLAN DETAILS
The services to be provided by the DECCBD (i.e. Civil Sidewalks-Safety-Cleanliness, District Identity- Placemaking, Administration and Contingency-Reserve) are all designed t o contribute to the cohesive mixed-use urban fabric to ensure economic success and vitality of each assessed parcel within the proposed DECCBD. The assessed parcels in the DECCBD will specially benefit from the DECCBD programs in the form of increasing commerce and improving economic success and vitality through meeting the DECCBD Goals: to improve cleanliness, beautification, landscaping and to attract and retain businesses and services, generate more pedestrian and visitor traffic and to increase commerce and improve the economic viability of each individual assessed parcel for businesses, patrons and residents.

Assessed parcels are conferred proportionate special benefits from all DECCBD funded programs, services and improvements which are intended to attract more customers, users, visitors, employees, tenants, residents and investors. DECCBD programs, services and improvements are designed to increase business volumes, sales transactions, occupancies and rental income. These programs, services and improvements are designed to improve commerce and aesthetic appeal for owners, business and residential tenants, patrons, visitors and employees of these parcels within the DECCBD by reducing litter and debris , marketing the available goods and services and installing beautification elements, each considered necessary in a competitive properly managed mixed-use business district.

The following programs, services and improvements are proposed by the DECCBD to specially benefit each and every individually assessed parcel within the DECCBD boundaries. DECCBD services, programs and improvements will not be provided to parcels outside the DECCBD boundary.

CIVIL SIDEWALKS - $ 472,000 (ROUNDED – SPECIAL BENEFIT COSTS) 60% Examples of this category of special benefit services and costs may include, but are not limited to:
• Regular sidewalk and gutter sweeping
• Periodic sidewalk steam cleaning
• Beautification of the Downtown El Cajon CBD
• Enhanced trash emptying (over and above city services) • Timely graffiti removal, within 72 hours as necessary

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

14 • Maintenance of existing and new public spaces
• Maintenance of the Prescott Promenade
• Set up and take down of special events
• Installation and maintenance of flowers throughout the Downtown El Cajon CBD. (outside of medians)
• Personnel to manage in-house or contracted maintenance and any security teams.

DISTRICT IDENTITY-PLACEMAKING – $118,000 (ROUNDED – SPECIAL BENEFIT COSTS) 15% Examples of this category of special benefit services and costs may include, but are not limited to:
• Website development and updating
• Traditional events done by the DECIA (new 501c3)
• Social media, public relations firm
• Enhancing current City holiday and seasonal decorations • Branding of Downtown El Cajon properties so a positive image is promoted to the public • Activation of Prescott Promenade
• Banner programs
• Public art displays and promotion of the Rea Street Art Downtown El Cajon CBD; • Public space design and improvements
• Personnel to manage in -house or contracted public relations, web site maintenance or social media contractors.

ADMINISTRATION - $173,000 (ROUNDED – SPECIAL BENEFIT COSTS) 22% Examples of this category of special benefit services and costs may include, but is not limited to:
• Staff and administrative costs, contracted or in-house • Directors and Officers and General Liability Insurance • Office related expenses
• Office and equipment rent
• Financial reporting and accounting
• Legal work

CONTINGENCY- RESERVE - $23,305 (ROUNDED – SPECIAL BENEFIT COSTS) 3% Examples of this category of special benefit services and costs include, but is not limited to:
• Delinquencies, City/County fees, reserves

In summary, all DECCBD funded services, programs and improvements described above confer special benefits to identified assessed parcels inside the DECCBD boundaries and none will be provided outside of the DECCBD. Each assessed parcel within the DECCBD will proportionately specially benefit from Civil Sidewalks -Safety-Cleanliness, District Identity -Placemaking, A dministration and Contingency- Reserve. These services, programs and improvements are intended to improve commerce, employment, rents and occupancy rates of assessed parcels within the DECCBD by reducing litter, marketing the available goods and services and installing physical improvements, each considered necessary in a competitive properly managed mixed-use business district. All DECCBD funded services programs and improvements are considered supplemental, above normal base level services provided by the City of El Cajon and are only provided for the special benefit of each and every assessed parcel within the boundaries of the DECCBD.

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

15 WORK PLAN BUDGET

Each identified assessed parcel within the DECCBD will be assessed the full amount of the proportionate special benefit conferred upon it based on the level of DECCBD funded services provided. The projected DECCBD program special benefit (assessments) allocation budget for Year 1-2027 is shown in the following Table:

DECCBD Year 1-2027 Special Benefit Assessment Budget by Zone

BENEFIT
ZONE

CIVIL SIDEWALKS
- SAFETY -

CLEANLINESS

DISTRICT

IDENTITY -

PLACEMAKING

ADMINISTRATION

In order to carry out the DECCBD programs outlined in the previous section, a Year 1-2027 assessment budget of $786,305 is projected. Since the DECCBD is being proposed for a 20-year term, projected program costs for future years (Years 2 -20) are set at the inception of the DECCBD. While future inflationary and other program cost increases are unknown at this point, a maximum increase of 7% per year, commensurate to special benefits conferred on each assessed parcel, is incorporated into the projected program costs and assessment rates for the DECCBD.

Funding carryovers, if any, may be reapportioned the following year for related programs, services and improvements in accordance with the Management District Plan. Detailed annual budgets will be prepared by the Property Owners’ Association Board and included in the Annual Report for the City Council’s review and approval.

It is recognized that market conditions may cause the cost of providing goods and services to fluctuate from year to year for the proposed DECCBD. Accordingly, the Owners’ Association shall have the ability to reallocate any budget line item within the budget categories up to 10% of total budget from each year’s percentage in the Management District Plan subject to the review and approval by the Owners’ Association Board. Any proposed variation that exceeds 10% of the total budget shall be subject to review and approval from the City Manager’s Office. Any surplus or unspent funds, per category, shall be accumulated year to year over the life of the DECCBD. Such reallocation will be included in the Annual Report for approval by the City of El Cajon City Council pursuant to related City policies.

Any accrued interest or delinquent payments may be expended in any budget category in accordance with the Management District Plan.

The projected DECCBD special benefit budget for the first 10 years of the proposed 20-year DECCBD term is shown in the following Table:

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

16 YEAR 1-10 PROJECTED DECCBD ASSESSMENT BUDGET SUMMARY (Special Benefits) (Assumes 7% max rate increase per year)

YEAR

BENEFIT
ZONE

CIVIL SIDEWALKS
- SAFETY -

CLEANLINESS

DISTRICT

IDENTITY -

PLACEMAKING

ADMINISTRATION

CONTINGENCY-
RESERVE TOTAL $
TOTAL
%
% 60.0276% 15.0069% 22.0016% 2.9639% 100%
1 1 $243,496 $60,874 $89,247 $12,023 $405,640 51.5881%
2 $228,504 $57,126 $83,753 $11,282 $380,665 48.4119%
TOTAL $472,000 $118,000 $173,000 $23,305 $786,305 100%

2 1 $260,541 $65,135 $95,494 $12,865 $434,035 51.7716%
2 $244,499 $61,125 $89,616 $12,072 $407,312 48.2284%
TOTAL $505,040 $126,260 $185,110 $24,937 $841,347 100.0000%

3 1 $278,779 $69,694 $102,179 $13,766 $464,418 51.7716% 2 $261,614 $65,404 $95,889 $12,917 $435,824 48.2284%
TOTAL $540,393 $135,098 $198,068 $26,683 $900,242 100.0000%

4 1 $298,294 $74,573 $109,332 $14,730 $496,929 51.7716% 2 $279,927 $69,982 $102,601 $13,821 $466,331 48.2284%
TOTAL $578,221 $144,555 $211,933 $28,551 $963,260 100.0000%

5 1 $319,175 $79,793 $116,985 $15,761 $531,714 51.7716% 2 $299,522 $74,881 $109,783 $14,788 $498,974 48.2284%
TOTAL $618,697 $154,674 $226,768 $30,549 $1,030,688 100.0000%

6 1 $341,517 $85,379 $125,174 $16,864 $568,934 51.7716% 2 $320,489 $80,123 $117,468 $15,823 $533,903 48.2284%
TOTAL $662,006 $165,502 $242,642 $32,687 $1,102,837 100.0000%

7 1 $365,423 $91,356 $133,936 $18,044 $608,759 51.7716% 2 $342,923 $85,732 $125,691 $16,931 $571,277 48.2284%
TOTAL $708,346 $177,088 $259,627 $34,975 $1,180,036 100.0000%

8 1 $391,003 $97,751 $143,312 $19,307 $651,373 51.7716% 2 $366,928 $91,733 $134,489 $18,116 $611,266 48.2284%
TOTAL $757,931 $189,484 $277,801 $37,423 $1,262,639 100.0000%

9 1 $418,373 $104,594 $153,344 $20,658 $696,969 51.7716% 2 $392,613 $98,154 $134,903 $19,384 $654,054 48.2284%
TOTAL $810,986 $202,748 $297,247 $40,042 $1,351,023 100.0000%

10 1 $447,659 $111,916 $164,078 $22,104 $745,757 51.7716% 2 $420,096 $105,025 $153,976 $20,741 $699,838 48.2284%
TOTAL $867,755 $216,941 $318,054 $42,845 $1,445,595 100.0000%

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

17 The DECCBD assessments may increase for each individual parcel each year during the life of the DECCBD, but not to exceed 7% per year, commensurate to special benefits received by each assessed parcel and must be approved by the Owners’ Association Board of Directors, included in the Annual Report and adopted by the City of El Cajon City Council. Any accrued interest and delinquent payments will be expended within the budgeted categories. The Owners’ Association Board of the Directors (“Property Owners’ Association of the DECCBD) shall determine the percentage increase, if any, to the annual assessment, not to exceed 7% per year. The Owners’ Association Executive Director shall communicate the annual increase to the City each year in which the DECCBD operates at a time determined in the Administration Contract held between the Owners’ Association and the City of El Cajon. No bonds are to be issued in conjunction with the proposed DECCBD.

Pursuant to the Ordinance, any funds remaining after each year of operation will be rolled over into the next year’s budget or returned to stakeholders in accordance with the Ordinance . If the DECCBD is terminated for any reason or disestablished , unencumbered/unexpended funds will be returned to the property owners in accordance with the Ordinance.

Finding 3. From Section 4(a): “(Determine) the proportionate special benefit derived by each parcel in relationship to the entirety of the..........cost of public improvement(s) or the maintenance and operation expenses...........or the cost of the property related service being provided.

Each identified assessed parcel within the DECCBD will be assessed based on property characteristics unique only to that parcel. Based on the specific needs and corresponding nature of the program activities to be funded by the proposed DECCBD (i.e. Civil Sidewalks -Safety-Cleanliness, District Identity - Placemaking, Administration and Contingency -Reserve), it is the opinion of this Asse ssment Engineer that the assessment factors on which to base assessment rates relate directly to the proport ionate amount of building area, land area and street frontage of each parcel except as note herein within two benefit zones.

The calculated assessment rates are applied to the actual measured parameters of each parcel and thereby are proportional to each and every other identified assessed parcel within the DECCBD as a whole. Larger parcels and those with larger buildings and/or street frontage are projected to impact the demand for services and programs to a greater extent than smaller parcels or smaller buildings or street frontages and thus, are assigned a greater proportionate degree of assessment program and service costs . The proportionality is further achieved by setting targeted formula component weights for the respective parcel by parcel identified property attributes and benefit zone in which it is located.

The proportionate special benefit cost for each parcel has been calculated based on proportionate formula components and is listed in the Management District Plan and this Report. The individual percentages (i.e. proportionate relationship to the total special benefit related program and activity costs) are computed by dividing the individual parcel assessment by the total special benefit program related costs.

Finding 4. From Section 4(a): “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”

Not only are the proposed program costs reasonable due to the benefit of group purchasing and contracting

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

18 which would be possible through the proposed DECCBD, they are also considerably less than other options considered by the DECCBD Formation Advisory Committee. The actual assessment rates for each parcel within the DECCBD directly relate to the level of service and, in turn, special benefit to be conferred on each parcel based on the respective amount of building area, land area and street frontage of each parcel except as note herein within two benefit zones.

Finding 5. From Section 4(a): “Parcels........that are owned or used by any (public) agency shall not be exempt from assessment..........”

Article XIII D states that “parcels within a District that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly-owned parcels in fact receive no special benefit.”

There are currently 26 publicly owned parcels within the boundaries of the proposed DECCBD - they are owned by the City of El Cajon, the County of San Diego, San Diego Gas & Electric, El Cajon Housing Authority, San Diego Metro Transit and the State of California.

For assessed publicly owned parcels and facilities, each of these parcels specially benefit from proposed DECCBD funded programs and services from cleaner facility entrances and perimeters. In addition, the proposed DECCBD funded marketing and district identity programs benefit publicly owned parcels by announcing public events and activities held at these public facilities and apprise employees of important DECCBD news and events. These services and programs are designed to improve the cleanliness and usability of each publicly owned assessed parcel and facility within the DECCBD by reducing litter and debris, marketing the available goods and services in the proposed DECCBD and installing physical improvements, each considered necessary for public facilities within a mixed-use business district.

It is the opinion of this Assessment Engineer that there is no clear and convincing evidence that these publicly owned parcels would not receive proportionate special benefits and thus, are not exempt from assessments nor assessed differently than privately owned parcels.

PUBLICLY OWNED PARCELS

APN

Legal Owner
Benefit
Zone

Site Street
Annual
Assessment

Percent
487-172-67-00 CITY OF EL CAJON 1 326 N MAGNOLIA AVE $ 3,570.11 0.45% 487-321-12-00 CITY OF EL CAJON 2 $ 1,562.28 0.20% 488-072-38-00 CITY OF EL CAJON 1 N MAGNOLIA AVE $ 5,642.12 0.71% 488-072-45-00 CITY OF EL CAJON 2 CIVIC CENTER WAY $ 16,075.98 2.03% 488-083-27-00 CITY OF EL CAJON 2 149 REA AVE $ 2,502.02 0.32% 488-111-28-00 CITY OF EL CAJON 1 $ 13,711.74 1.74% 488-111-30-00 CITY OF EL CAJON 1 $ 18,822.65 2.38% 488-192-09-00 CITY OF EL CAJON 1 E DOUGLAS AVE $ 17,001.12 2.15% 488-211-21-00 CITY OF EL CAJON 1 201 E MAIN ST $ 1,435.82 0.18% 488-211-22-00 CITY OF EL CAJON 2 230 E DOUGLAS AVE $ 2,434.50 0.31% 488-212-19-00 CITY OF EL CAJON 2 E LEXINGTON AVE $ 212.50 0.03% 488-212-20-00 CITY OF EL CAJON 2 E DOUGLAS AVE $ 546.38 0.07% 488-212-21-00 CITY OF EL CAJON 2 250 E LEXINGTON AVE $ 11,122.74 1.41%

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

19 488-212-22-00 CITY OF EL CAJON 2 PRESCOTT AVE $ 3,508.84 0.44% TOTAL $ 98,148.80 12.42%
488-111-32-00 COUNTY OF SAN DIEGO 1 MAGNOLIA AVE N $ 21,734.51 2.75% 488-162-17-00 COUNTY OF SAN DIEGO 1 200 S MAGNOLIA AVE $ 5,056.41 0.64% 488-192-08-00 COUNTY OF SAN DIEGO 1 PRESCOTT AVE $ 8,962.55 1.13% TOTAL $ 35,753.47 4.53%
488-111-35-00 EL CAJON HOUSING 1 E MAIN ST $ 1,750.38 0.22%

487-121-24-00 SAN DIEGO GAS & ELECTRIC CO 2 W MAIN ST $ 9,882.58 1.25% 487-121-25-00 SAN DIEGO GAS & ELECTRIC CO 2 W MAIN ST $ 2,764.48 0.35% 487-121-76-00 SAN DIEGO GAS & ELECTRIC CO 2 $ 6,117.00 0.77% 487-121-92-00 SAN DIEGO GAS & ELECTRIC CO 2 W MAIN ST $ 4,362.54 0.55% TOTAL $ 23,126.60 2.93%
487-262-04-00 SD METROPOLITAN TRANSIT DEV BOARD 2 166 S MARSHALL AVE $ 4,930.40 0.62% 487-262-09-00 SD METROPOLITAN TRANSIT DEV BOARD 2 1133 W MAIN ST $ 1,252.86 0.16% 487-273-06-00 SD METROPOLITAN TRANSIT DEV BOARD 2 398 S MARSHALL AVE $ 6,185.62 0.78% TOTAL $ 12,368.88 1.57%
488-111-31-00 STATE OF CALIFORNIA 1 E PARK AVE $ 11,388.00 1.44%

Finding 6. From Section 4(b): “All assessments must be supported by a detailed engineer’s report prepared by a registered professional engineer certified by the State of California”.

This report serves as the “detailed engineer’s report” to support the benefit property assessments proposed to be levied within the proposed DECCBD.

Finding 7. From Section 4(c): “The amount of the proposed assessment for each parcel shall be calculated (along with) the total amount thereof chargeable to the entire district, the duration of such payments, the reason for such assessment and the basis upon which the amount of the proposed assessment was calculated.”

The individual and total parcel assessments attributable to special property benefits are shown in Appendix 1 of this Report. The proposed DECCBD and resultant assessment levies will continue for 20 years unless disestablished. The reasons for the proposed assessments are outlined in Finding 2 above as well as in the Management District Plan. The calculation basis of the proposed assessment is attributed to building area, land area and street frontage of each parcel except as note herein within two benefit zones.

Assessment Formula Methodology

Step 1. Select “Benefit Unit(s)”

Background - Assessment Formula Development
The method used to determine special benefits derived by each identified assessed property within a CBD begins with the selection of a suitable and tangible basic benefit unit. For property related services, such as those proposed in the DECCBD, the benefit unit may be measured in linear feet of street frontage or parcel size in square feet or building size in square feet or any combination of these factors. Factor quantities for each parcel are then measured or otherwise ascertained. From these figures, the amount of benefit units to be assigned to each property can be calculated. Special circumstances such as unique geography, land uses, development constraints etc. are carefully reviewed relative to specific programs

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

20 and improvements to be funded by a CBD in order to determine any levels of different benefit that may apply on a parcel-by-parcel or categorical basis.

Based on the factors described above such as geography and nature of programs and activities proposed, an assessment formula is developed which is derived from a singular or composite benefit unit factor or factors. Within the assessment formula, different factors may be assigned different “weights” or percentage of values based on their relationship to programs/services to be funded.

Next, all program and activity costs, including in cidental costs, administration and ancillary program costs, are estimated. It is noted, as stipulated in Article XIII D Section 4(b) of the California Constitution, and now required of all property-based assessment districts, indirect or general benefit related costs may not be incorporated into the assessment formula and levied on the district properties; only direct or “special” benefits related costs may be used. Indirect or general benefits, if any, must be identified and, if quantifiable, calculated and factored out of the assessment cost basis to produce a “net” cost figure. In addition, Article XIII D Section 4(b) of the California Constitution also no longer automatically exempts publicly owned property from being assessed unless the respective public agency can provide clear and convincing evidence that their property does not specially benefit from the programs and services to be funded by the proposed special assessments. If special ben efit is determined to be conferred upon such properties, they must be assessed in proportion to special benefits conferred in a manner similar to privately owned property assessments. (See pages 18-19 of this Report for discussion regarding publicly owned parcels within the DECCBD).

From the estimated program costs, the value of a benefit unit or “unit cost” can be computed by dividing the total amount of estimated program costs by the total number of benefit units. The amount of assessment for each parcel can be computed at this time by multiplying the Unit Cost times the number of Benefit Units per parcel. This is known as “spreading the assessment” or the “assessment spread” in that all costs are allocated proportionately or “spread” amongst all benefitting properties within the CBD.

The method and basis of spreading program costs varies from one CBD to another based on local geographic conditions, types of programs and activities proposed, and size and development complexity of the district. CBDs may require secondary benefit zones to be identified to allow for a tiered assessment formula for variable or stepped-down benefits derived.

DECCBD Assessment Formula
Based on the specific needs and corresponding nature of the program activities to be funded by the proposed DECCBD (i.e. Civil Sidewalk-Safety-Cleanliness, District Identity -Placemaking, Administration and Contingency-Reserve) it is the opinion of this Assessment Engineer that the assessment factors on which to base assessment rates relate directly to the proport ionate amount of building area, land area and street frontage of each parcel except as note herein within two benefit zones.

The “Benefit Units” will be expressed as a combined function of gross building square footage (Benefit Unit “A”), land area (Benefit Unit “B”), street frontage (Benefit Unit “C”) and interior building pad area for residential condominiums (Benefit Unit “D”). Based on the shape of the proposed DECCBD, as well as the nature of the work program, it is determined that all identified properties will gain a direct and proportionate degree of special benefit based on the respective amount of building area, land area and street frontag e. It is noted and explained in more detail on page 22 under “Special Assessment DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
21 Circumstances” that residential condominiums will be assessed based only on interior building pad square footage of each unit.

There are two benefit zones within the proposed DECCBD. The targeted weights of assessment revenue for Zones 1 & 2 is about 50% each. The actual assessment revenue projected to be generated by Zone 1 is

51.5881%. The actual assessment revenue projected to be generated by Zone 2 is 48.4119%.

Benefit Zone 1 parcels will be assessed at a higher rate since they will have the highest frequency of Civil Sidewalks and District Identity services due to the amount of foot traffic in and around the parcels fronting along Main Street and Magnolia which represents the core area of the Downtown El Cajon CBD. Benefit Zone 1 properties are the historic core of Downtown El Cajon’s Downtown El Cajon CBD dating back almost 120 years and built around Main and Magnolia Streets. The individual parcels being assessed include high quality retail, restaurants, services, civic buildings, parking lots and structures, residential, office, hotel and residential condos and apartments. These parcels will benefit the most from the CBD special benefit services, therefore their assessments have been made to fund the costs of services to these parcels. Civil Sidewalk Services shall be provided approximately 6 – 7 times per week for Benefit Zone 1 parcel owners, based upon a full crew of cleaning and landscaping personnel.

Benefits Zone 2 parcels represent the parcels west of the intersection of El Cajon Boulevard and Main Street as well as the parcels not fronting along Main and Magnolia Street to the Interstate 8 freeway. The predominant uses of Benefit Zone 2 parcels are office space, various office and retail and other commercial uses. Since they will be getting services 4 - 5 days per week, their annual assessments have been reduced to accommodate this weekly schedule and uses. The costs in Benefit Zone 2 are lower than those of Benefit Zone 1 due to the lack of density in this portion of the Downtown El Cajon CBD and the lack of intense pedestrian activity that is found in Benefit Zone 1 properties with the core areas around Main and Magnolia.

Assessment Factors
The interaction of building area, land area and street frontage quantities is a common method of fairly and equitably spreading special benefit costs to the beneficiaries of CBD funded services, programs and improvements. These factors directly relate to the proportion of special benefit each assessed parcel will receive from DECCBD funded activities, programs and improvements.

Building Area (Benefit Units A+D) is a direct measure of the static utilization of each parcel and its corresponding impact or draw on DECCBD funded activities. The targeted revenue weight of Building Area (Units A+D) is about 25%. Unit A+D will actually generate 27.3788% of the overall assessment revenue
Land Area (Benefit Unit B) is a direct measure of the current and future development capacity of each parcel and its corresponding impact or draw on DECCBD funded activities. The targeted revenue weight of Land Area (Unit B) is about 50%. Unit B will actually generate 49.0016% of the overall assessment revenue.

Street Frontage (Benefit Unit C) is a direct measure of each parcel’s corresponding impact or draw on DECCBD funded activities. The targeted revenue weight of Street Frontage (Unit C) is about 25%. Unit B will actually generate 23.6196% of the overall assessment revenue.

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
22 Special Assessment Circumstances

1. Residential Condominiums
There are currently 94 residential condominium parcels within the boundaries of the DECCBD with many more planned. It is noted that there are 58 condos either under construction or soon to be built for which there is not currently any internal unit building area figures available and thus, no assessment amounts can be calculated. Residential condos will be assessed as a separate category. It is the opinion of this Assessment Engineer that residential condominium parcels will proportionately specially benefit from DECCBD funded programs and activities, but differently than commercial parcels and other residential parcels with multiple units on them. As such, based on the development configuration of such units which are generally multi floor buildings with no direct land or street frontage, the assessments for residential condominiums shall be assessed based solely on the internal building area of each residential condominium unit at the rate of $0.10 per square foot of internal building pad area in Zone 1 and $0.09 per square foot of internal building pad area in Zone 2 , subject to any approved annual rate increases.

2. Commercial and Mixed-Use Condominiums
While no mixed -use condominiums currently exist within the DECCBD, g round floor c ommercial condominiums within the DECCBD shall be assessed based on actual land area covered, condominium building area and direct street frontage for each unit. Because such uses are typically developed as part of a multi -floor mixed -use complex, special methodologies are needed to address the levy of assessments on such land uses as follows:

Multi-Floor Commercial Only Condominiums (Upper Floors) - Building area assessed at respective building area rate Multi-Floor Mixed-Use Condominiums
- Commercial condo (See above for ground floor and upper floor locations) - Residential condo (See # 2 above)

3. Private Parking Structures
Private parking structures or major retail parking lots will not be included for building square footage assessments unless they are open to the public in general and serve the parking needs of visitors other than direct customers.

Changes to Building and/or Parcel Size
Any changes in building or parcel size as a result of new construction, demolitions, land adjustments including but not limited to lot splits, consolidations, subdivisions, street dedications, right of way setbacks shall have their assessment adjusted upon final City approval of such building and/or parcel adjustments.

Other Future Development
Other than future maximum rates and the assessment methodology delineated in this Report , future assessments may increase for any given parcel if such an increase is attributable to events other than an increased rate or revised methodology, such as a change in the density, intensity, or nature of the use of land. Any change in assessment formula methodology or rates other than as stipulated in this Report would require a new Article XIII D ballot procedure in order to approve any such changes.

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

23 Step 2. Quantify Total Basic Benefit Units

Considering all identified specially benefiting parcels within the DECCBD and their respective assessable benefit units, the cumulative quantities by factor and zone are shown in the following Table:

Year 1 – 2027- Assessable Benefit Units

BENEFIT
ZONE

BUILDING

AREA (SF)

LAND AREA
(SF)
STREET

FRONTAGE
(LF)

R-CONDO

BUILDING

AREA (SF)
# OF

ASSESSABLE

PARCELS
1 1,196,243 2,692,963 24,377 0 129
2 909,719 3,279,914 25,204 153,129 244
TOTAL 2,105,962 5,972,877 49,581 153,129 373

Considering all identified specially benefiting parcels within the DECCBD and their respective assessable benefit units, the cumulative assessment revenue by factor are shown in the following Table:

Year 1 – 2027 - Assessment Revenue

BENEFIT
ZONE

BUILDING
AREA
ASSMT

REVENUE

LAND AREA
ASSMT

REVENUE
STREET

FRONTAGE
ASSMT

REVENUE

R-CONDO

BUILDING
AREA
ASSMT

REVENUE
TOTAL

REVENUE
% OF
TOTAL
1 $119,624.30 $188,507.41 $97,508.00 $0.00 $405,639.71 51.5881% 2 $81,874.71 $196,794.84 $88,214.00 $13,781.61 $380,665.16 48.4119% TOTAL $201,499.01 $385,302.25 $185,722.00 $13,781.61 $786,304.87 100.00%

Zone 1 % 15.2135% 23.9738% 12.4008% 0.0000% 51.5881%
Zone 2 % 10.4126% 25.0278% 11.2188% 1.7527% 48.4119%
Total % 25.6261% 49.0016% 23.6196% 1.7527% 100.00%

Step 3. Calculate Benefit Units for Each Property.

The number of Benefit Units for each identified benefiting parcel within the proposed DECCBD was computed from data extracted from County Assessor records and maps. These data sources delineate current land uses, property areas and dimensions of record for each tax parcel. While it is understood that this data does not represent legal field surve y measurements or detailed title search of recorded land subdivision maps or building records, it does provide an acceptable basis for the purpose of calculating property-based assessments. All respective property data being used for assessment computation s will be provided to each property owner in the DECCBD for their review. If a property owner believes there is an error on a parcel’s assessed quantities, the DECCBD may confirm the data with the San Diego County Assessor’s office. If DECCBD data matches Assessor’s data, the property owner may opt to work with the Assessor’s office to correct the data so that the DECCBD assessment may be corrected

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

24 Step 4. Determine Assessment Formula

In the opinion of this Assessment Engineer, the general assessment formula for the proposed DECCBD, as shown in the Year 1 Assessment Rate Table on page 2 5, is as follows, except as noted on page 22 for residential condominiums:

Assessment = Land Area (Unit A) Sq Ft x Unit A Rate, plus Street Frontage (Unit B) Lin Ft x Unit B Rate, plus
Building Area (Unit C) Sq Ft x Unit C Rate

Assessment Formula Unit Rates

Based on figures from the Assessable Benefit Units Table above, the assessment rates for each factor and zone are shown as calculated below:

ZONE 1
Building Area Rate (Unit A-1)
($786,304.87 x 15.2135%/ 1,196,243 assessable building area units = $0.10/sf building area

Land Area Rate B (Unit B-1)
($786,304.87 x 23.9738%) / 2,692,963 assessable land area units = $0.07/sf land area

Street Frontage Rate (Unit C-1)
($786,304.87 x 12.4008%) / 24,377 assessable frontage units = $4.00/lin ft frontage

Condo Building Area Rate (Unit D-1) – set at $0.10/sf condo internal building pad area

ZONE 2
Building Area Rate (Unit A-2)
($786,304.87 x 10.4126%) / 909,719 assessable building area units = $0.09/sf building area

Land Area Rate B (Unit B-2)
($786,304.87 x 25.0278%) / 3,279,914 assessable land area units = $0.06/sf land area

Street Frontage Rate (Unit C-2)
($786,304.87 x 11.2188%) / 25,204 assessable frontage units = $3.50/lin ft frontage

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
25 Condo Building Area Rate (Unit D-2) – set at $0.09/sf condo internal building pad area It is noted that the assessment rate for residential condominiums in Zone 1 is set at the Year 1 -2027 building area rate of $0.10 per square foot of interior building pad area and $0.09 in Zone 2, each subject to a maximum 7% rate increase per year for the proposed 20-year DECCBD term.

YEAR 1 –2027 Assessment Rates

BENEFIT
ZONE

BUILDING
AREA
RATE
($/SF)
LAND

AREA RATE
($/SF)
STREET

FRONTAGE
RATE
($/LF)

R-CONDO

BUILDING

AREA RATE
($/SF)
YEAR 1 A B C D
1 $0.1000 $0.0700 $4.0000 $0.1000
2 $0.0900 $0.0600 $3.5000 $0.0900
The complete Year 1 – 2027 assessment roll of all parcels to be assessed by the DECCBD is included in this Report as Appendix I.

Step 5. Estimate Total DECCBD Costs
The total projected DECCBD special benefit costs for the first 10 years (2027 -2036) of the proposed 20 - year term ( 2027 – 2046) are shown in the Table on page 16 of this Report assuming a maximum 7% increase per year.

Step 6. Separate General Benefits from Special Benefits and Related Costs (Article XIII D) Total Year 1 special and districtwide general benefit related costs are estimated at $802,352 Districtwide general benefits are factored at 2% of the total benefit value (see Finding 2 of this Report) with special benefits set at 98%. Article XIII D limits the levy of property assessments to costs attributed to special benefits only. The 2% general benefit value is computed to be $16,047 with a resultant 98% special benefit limit computed at $786,305. Based on current property data and land uses, this is the maximum amount of Year 1 - 2027 revenue that can be derived from property assessments from the subject District. All program costs associated with district-wide general benefits will be derived from sources other than DECCBD assessments.

Step 7. Calculate “Basic Unit Cost”
With a YR 1 - 2027 assessment revenue portion of the budget set at $786,305 (special benefit only), the Unit Costs (rates) are shown earlier in Step 4. The DECCBD is proposed for a 20-year term. An annual inflationary ass essment rate increase of up to 7%, commensurate to special benefits received by each assessed parcel, may be imposed for future year assessments, on approval by the DECCBD Property Owner’s Association. The maximum assessment rates for years 1-20 (2027-2046) are shown in the Table below. The assessment rates listed constitute the maximum assessment rates that may be imposed for the 20-year DECCBD term.

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
26 DECCBD – Maximum Assessment Rates - Years 1-20
(Includes a 7%/Yr. Max Increase)

BENEFIT
ZONE

BUILDING
AREA
RATE
($/SF)
LAND

AREA RATE
($/SF)
STREET

FRONTAGE
RATE
($/LF)

R-CONDO

BUILDING

AREA RATE
($/SF)
YEAR 1 A B C D
1 $0.1000 $0.0700 $4.0000 $0.1000
2 $0.0900 $0.0600 $3.5000 $0.0900
YEAR 2
1 $0.1070 $0.0749 $4.2800 $0.1070
2 $0.0972 $0.0648 $3.7800 $0.0963
YEAR 3
1 $0.1145 $0.0801 $4.5796 $0.1145
2 $0.1050 $0.0700 $4.0824 $0.1030
YEAR 4
1 $0.1225 $0.0857 $4.9002 $0.1225
2 $0.1134 $0.0756 $4.4090 $0.1102
YEAR 5
1 $0.1311 $0.0917 $5.2432 $0.1311
2 $0.1225 $0.0816 $4.7617 $0.1179
YEAR 6
1 $0.1403 $0.0981 $5.6102 $0.1403
2 $0.1323 $0.0881 $5.1426 $0.1262
YEAR 7
1 $0.1501 $0.1050 $6.0029 $0.1501
2 $0.1429 $0.0951 $5.5540 $0.1350
YEAR 8
1 $0.1606 $0.1124 $6.4231 $0.1606
2 $0.1543 $0.1027 $5.9983 $0.1445
YEAR 9
1 $0.1718 $0.1203 $6.8727 $0.1718
2 $0.1666 $0.1109 $6.4782 $0.1546
YEAR 10
1 $0.1838 $0.1287 $7.3538 $0.1838
2 $0.1799 $0.1198 $6.9965 $0.1654
YEAR 11
1 $0.1967 $0.1377 $7.8686 $0.1967
DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
27 2 $0.1943 $0.1294 $7.5562 $0.1770
YEAR 12
1 $0.2105 $0.1473 $8.4194 $0.2105
2 $0.2098 $0.1398 $8.1607 $0.1894
YEAR 13
1 $0.2252 $0.1576 $9.0088 $0.2252
2 $0.2266 $0.1510 $8.8136 $0.2027
YEAR 14
1 $0.2410 $0.1686 $9.6394 $0.2410
2 $0.2447 $0.1631 $9.5187 $0.2169
YEAR 15
1 $0.2579 $0.1804 $10.3142 $0.2579
2 $0.2643 $0.1761 $10.2802 $0.2321
YEAR 16
1 $0.2760 $0.1930 $11.0362 $0.2760
2 $0.2854 $0.1902 $11.1026 $0.2483
YEAR 17
1 $0.2953 $0.2065 $11.8087 $0.2953
2 $0.3082 $0.2054 $11.9908 $0.2657
YEAR 18
1 $0.3160 $0.2210 $12.6353 $0.3160
2 $0.3329 $0.2218 $12.9501 $0.2843
YEAR 19
1 $0.3381 $0.2365 $13.5198 $0.3381
2 $0.3595 $0.2395 $13.9861 $0.3042
YEAR 20
1 $0.3618 $0.2531 $14.4662 $0.3618
2 $0.3883 $0.2587 $15.1050 $0.3255
Step 8. Spread the Assessments
The resultant assessment spread calculation results for each parcel within the DECCBD are shown in the Management District Plan and this Report and were determined by applying the DECCBD assessment formula to each identified benefiting property.

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
28 Miscellaneous DECCBD Provisions
Time and Manner of Collecting Assessments:

Assessments shall be collected at the same time and in the same manner as ad valorum taxes paid to San Diego County. The DECCBD assessments shall appear as a separate line item on the property tax bills issued by San Diego County. The City of El Cajon is authorized to collect any assessments not placed on the County tax rolls, or to place assessments, unpaid delinquent assessments, or penalties on the County tax rolls as appropriate to implement the Management District Plan.

Bonds:

No bonds are to be issued in conjunction with the proposed DECCBD.

Duration:

As allowed by the Ordinance, the DECCBD will have a 20-year operation term, beginning January 1, 2027 and ending December 31, 2046. At that time, the DECCBD may be renewed again for up to 20 years.

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
29 APPENDIX 1
DECCBD
YR 1 – 2027

ASSESSMENT ROLL
APN Year 1 Assessment
482-282-03-00 $ 1,412.71
482-283-05-00 $ 2,238.61
482-283-06-00 $ 1,785.91
482-283-08-00 $ 1,962.06
482-283-09-00 $ 1,890.88
482-301-03-00 $ 3,442.95
482-301-05-00 $ 2,456.63
482-301-06-00 $ 2,337.52
482-301-09-00 $ 2,035.34
482-301-10-00 $ 12,643.15
482-301-11-00 $ 5,991.11
482-302-01-00 $ 2,922.56
482-302-02-00 $ 2,651.20
482-302-06-00 $ 2,361.22
483-330-22-00 $ 2,606.01
483-330-31-00 $ 2,621.35
483-330-32-00 $ 865.28
483-330-33-00 $ 629.22
483-330-34-00 $ 2,451.48
487-121-24-00 $ 9,882.58
487-121-25-00 $ 2,764.48
487-121-41-00 $ 2,526.34
487-121-50-00 $ 2,111.74
487-121-76-00 $ 6,117.00
487-121-92-00 $ 4,362.54
487-122-40-00 $ 11,669.36
487-122-48-00 $ 8,648.20
487-122-49-00 $ 2,298.55
487-160-04-00 $ 5,023.32
487-160-05-00 $ 1,299.45
487-160-07-00 $ 4,006.78
487-171-37-00 $ 4,401.14
487-171-38-00 $ 4,647.88
487-171-47-00 $ 2,714.36
487-171-50-00 $ 6,098.76
487-172-22-00 $ 1,969.64
487-172-27-00 $ 1,623.50
487-172-49-00 $ 2,780.36
487-172-67-00 $ 3,570.11
487-172-70-00 $ 2,248.18
487-172-75-00 $ 3,894.02
487-173-37-00 $ 3,609.14
487-192-47-00 $ 29,358.42
487-192-48-00 $ 2,119.00
487-192-50-00 $ 2,549.00
487-192-51-00 $ 560.00
487-192-52-00 $ 2,880.50
487-192-53-00 $ 3,838.00
487-192-54-00 $ 1,288.00
487-192-55-00 $ 3,767.70
487-192-56-00 $ 2,031.28
487-262-04-00 $ 4,930.40
487-262-09-00 $ 1,252.86
487-273-06-00 $ 6,185.62
487-281-28-00 $ 699.90
487-281-31-00 $ 973.42
487-281-32-00 $ 1,004.46
487-281-33-00 $ 586.70
487-282-27-00 $ 666.28
487-282-28-00 $ 559.50
487-282-29-00 $ 701.86
487-282-31-00 $ 1,198.42
487-282-32-00 $ 554.46
487-282-33-00 $ 1,364.42
487-301-25-00 $ 1,587.40
487-301-26-00 $ 897.70
487-301-27-00 $ 672.78
487-301-31-00 $ 1,771.31
487-302-29-00 $ 2,522.16
487-302-31-00 $ 3,881.45
487-321-01-00 $ 810.54
487-321-11-00 $ 1,068.57
487-321-12-00 $ 1,562.28
487-321-16-00 $ 1,500.80
487-321-17-00 $ 1,563.34
487-321-24-00 $ 1,176.38
487-321-25-00 $ 1,829.70
DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
30 487-321-26-00 $ 2,079.62
487-321-27-00 $ 3,969.52
487-321-29-00 $ 1,279.42
487-321-30-00 $ 988.90
487-321-31-00 $ 952.62
487-321-36-00 $ 3,207.78
487-321-38-00 $ 3,814.88
487-321-39-01 $ 130.32
487-321-39-02 $ 130.32
487-321-39-03 $ 153.81
487-321-39-04 $ 130.32
487-321-39-05 $ 153.81
487-321-39-06 $ 130.32
487-321-39-07 $ 130.32
487-321-39-08 $ 153.81
487-321-39-09 $ 153.81
487-321-39-10 $ 130.32
487-321-39-11 $ 153.81
487-321-39-12 $ 130.32
487-321-39-13 $ 130.32
487-321-39-14 $ 153.81
487-321-39-15 $ 130.32
487-321-39-16 $ 130.32
487-321-39-17 $ 130.32
487-321-39-18 $ 130.32
487-321-39-19 $ 130.32
487-321-39-20 $ 153.81
487-321-39-21 $ 153.81
487-321-39-22 $ 130.32
487-321-39-23 $ 130.32
487-321-39-24 $ 153.81
487-321-39-25 $ 130.32
487-321-39-26 $ 130.32
487-321-39-27 $ 153.81
487-321-39-28 $ 153.81
487-321-39-29 $ 153.81
487-321-39-30 $ 130.32
487-321-39-31 $ 153.81
487-321-39-32 $ 130.32
487-321-39-33 $ 153.81
487-321-39-34 $ 130.32
487-321-39-35 $ 130.32
487-321-39-36 $ 153.81
487-321-39-37 $ 153.81
487-321-39-38 $ 130.32
487-321-39-39 $ 130.32
487-321-39-40 $ 153.81
487-321-39-41 $ 153.81
487-321-39-42 $ 153.81
487-321-39-43 $ 153.81
487-321-39-44 $ 153.81
487-321-39-45 $ 130.32
487-321-39-46 $ 130.32
487-321-39-47 $ 153.81
487-321-39-48 $ 130.32
487-321-39-49 $ -
487-321-39-50 $ 153.81
487-321-39-51 $ -
487-321-39-52 $ -
487-321-39-53 $ -
487-321-39-54 $ -
487-321-39-55 $ -
487-321-39-56 $ -
487-321-39-57 $ -
487-321-39-58 $ -
487-321-39-59 $ -
487-321-39-60 $ 130.32
487-321-39-61 $ 153.81
487-321-39-62 $ 130.32
487-321-39-63 $ 153.81
487-321-39-64 $ 130.32
487-321-39-65 $ 130.32
487-321-39-66 $ 153.81
487-321-39-67 $ 153.81
487-321-39-68 $ 153.72
487-321-39-69 $ 153.72
487-321-40-01 $ 130.32
487-321-40-02 $ -
487-321-40-03 $ -
487-321-40-04 $ -
487-321-40-05 $ -
487-321-40-06 $ -
487-321-40-07 $ -
487-321-40-08 $ -
487-321-40-09 $ -
487-321-40-10 $ -
487-321-40-11 $ -
487-321-40-12 $ -
487-321-40-13 $ 130.32
487-321-40-14 $ -
487-321-40-15 $ -
487-321-40-16 $ -
487-321-40-17 $ -
487-321-40-18 $ -
487-321-40-19 $ -
487-321-40-20 $ -
487-321-40-21 $ -
487-321-40-22 $ -
487-321-40-23 $ -
487-321-40-24 $ -
487-321-40-25 $ -
487-321-40-26 $ -
487-321-40-27 $ -
487-321-40-28 $ -
DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
31 487-321-40-29 $ -
487-321-40-30 $ -
487-321-40-31 $ -
487-321-40-32 $ -
487-321-40-33 $ -
487-321-40-34 $ -
487-321-40-35 $ -
487-321-40-36 $ -
487-321-40-37 $ -
487-321-40-38 $ -
487-321-40-39 $ -
487-321-40-40 $ -
487-321-40-41 $ -
487-321-40-42 $ -
487-321-40-43 $ -
487-321-40-44 $ -
487-321-40-45 $ 130.32
487-321-40-46 $ 107.01
487-321-40-47 $ 153.81
487-321-42-00 $ -
487-322-07-00 $ 1,941.00
487-322-26-00 $ 4,841.16
487-322-27-00 $ 7,917.42
487-323-17-00 $ 2,887.88
487-323-24-00 $ 2,223.00
487-323-26-00 $ 7,122.42
487-331-02-00 $ 983.44
487-331-03-00 $ 2,041.32
487-331-04-00 $ 433.36
487-331-05-00 $ 5,095.30
487-331-08-00 $ 1,364.60
487-331-09-00 $ 577.08
487-331-19-00 $ 2,842.94
487-331-22-00 $ 3,432.60
487-331-23-00 $ 1,204.66
487-331-24-00 $ 2,732.43
487-331-25-00 $ 2,661.18
487-331-26-00 $ 1,637.30
487-331-29-00 $ 1,574.22
487-331-30-00 $ 928.76
487-331-33-00 $ 3,373.72
487-331-35-00 $ 5,303.73
487-341-04-00 $ 2,536.54
487-341-05-00 $ 5,741.20
487-341-06-00 $ 1,950.39
487-342-07-00 $ 12,185.97
487-351-13-00 $ 1,585.18
487-351-18-00 $ 3,647.32
488-010-13-00 $ 1,916.20
488-010-23-00 $ 2,262.80
488-010-24-00 $ 2,034.26
488-010-25-00 $ 3,857.83
488-010-27-00 $ 2,231.43
488-010-36-00 $ 2,966.16
488-010-38-00 $ 2,580.52
488-010-40-00 $ 4,593.44
488-040-02-00 $ 2,409.47
488-040-07-00 $ 3,854.31
488-040-08-00 $ 5,694.12
488-040-11-00 $ 10,334.60
488-040-13-00 $ 14,197.88
488-040-14-00 $ 6,323.11
488-072-38-00 $ 5,642.12
488-072-43-00 $ 14,082.48
488-072-44-00 $ 724.58
488-072-45-00 $ 16,075.98
488-083-01-00 $ 1,571.06
488-083-02-00 $ 935.51
488-083-03-00 $ 696.26
488-083-04-00 $ 513.08
488-083-05 $ 826.60
488-083-08-00 $ 468.49
488-083-09-00 $ 1,050.00
488-083-11-00 $ 433.76
488-083-12-00 $ 915.80
488-083-13-00 $ 916.50
488-083-14-00 $ 324.00
488-083-15-00 $ 257.50
488-083-16-00 $ 257.50
488-083-17-00 $ 875.00
488-083-18-00 $ 468.00
488-083-19-00 $ 748.70
488-083-20-00 $ 720.00
488-083-21-00 $ 470.00
488-083-22-00 $ 603.49
488-083-23-00 $ 733.49
488-083-24-00 $ 1,925.79
488-083-26-00 $ 1,575.80
488-083-27-00 $ 2,502.02
488-111-24-00 $ 1,704.30
488-111-28-00 $ 13,711.74
488-111-30-00 $ 18,822.65
488-111-31-00 $ 11,338.00
488-111-32-00 $ 21,734.51
488-111-34-00 $ 1,875.07
488-111-35-00 $ 1,750.38
488-111-36-00 $ 1,375.57
488-112-19-00 $ 1,066.89
488-112-20-00 $ 1,039.22
488-112-21-00 $ 2,277.43
488-112-22-00 $ 3,767.30
488-112-23-00 $ 2,786.71
488-112-24-00 $ 1,679.72
488-112-25-00 $ 1,219.62
DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
32 488-112-43-00 $ 2,256.88
488-112-67-00 $ 1,877.59
488-113-10-00 $ 2,876.92
488-151-02-00 $ 700.50
488-151-12-00 $ 2,263.44
488-151-14-00 $ 1,515.16
488-151-15-00 $ 767.50
488-151-16-00 $ 655.00
488-151-17-00 $ 1,385.86
488-151-21-00 $ 1,476.56
488-151-22-00 $ 4,472.13
488-152-18-00 $ 172.89
488-152-19-00 $ 168.84
488-152-20-00 $ 168.84
488-152-21-00 $ 168.84
488-152-22-00 $ 168.84
488-152-23-00 $ 168.84
488-152-24-00 $ 172.89
488-152-25-00 $ 172.89
488-152-26-00 $ 168.84
488-152-27-00 $ 168.84
488-152-28-00 $ 168.84
488-152-29-00 $ 168.84
488-152-30-00 $ 168.84
488-152-31-00 $ 172.89
488-152-32-00 $ 172.89
488-152-33-00 $ 168.84
488-152-34-00 $ 168.84
488-152-35-00 $ 168.84
488-152-36-00 $ 168.84
488-152-37-00 $ 168.84
488-152-38-00 $ 172.89
488-152-39-00 $ 172.89
488-152-40-00 $ 168.84
488-152-41-00 $ 168.84
488-152-42-00 $ 168.84
488-152-43-00 $ 168.84
488-152-44-00 $ 168.84
488-152-45-00 $ 172.89
488-152-47-00 $ 5,287.18
488-152-48-00 $ 512.42
488-152-49-00 $ 1,321.74
488-152-50-00 $ 2,214.54
488-161-01-00 $ 1,148.29
488-161-02-00 $ 559.10
488-161-15-00 $ 2,060.58
488-161-17-00 $ 1,603.94
488-162-13-00 $ 1,340.63
488-162-15-00 $ 2,116.00
488-162-16-00 $ 1,373.08
488-162-17-00 $ 5,056.41
488-162-18-00 $ 1,937.40
488-171-16-00 $ 1,716.34
488-172-01-00 $ 1,780.24
488-172-18-00 $ 924.10
488-172-20-00 $ 1,156.33
488-191-01-00 $ 4,585.62
488-191-02-00 $ 1,279.12
488-191-03-00 $ 582.06
488-191-04-00 $ 5,626.12
488-191-05-00 $ 1,393.06
488-191-06-00 $ 1,016.06
488-191-07-00 $ 1,608.06
488-191-08-00 $ 1,578.26
488-191-09-00 $ 512.60
488-191-11-00 $ 350.00
488-191-12-00 $ 171.50
488-191-13-00 $ 171.50
488-191-14-00 $ 2,065.34
488-191-15-00 $ -
488-191-16-00 $ 974.70
488-192-08-00 $ 8,962.55
488-192-09-00 $ 17,001.12
488-200-01-00 $ 1,311.44
488-200-02-00 $ 1,026.50
488-200-56-00 $ 2,419.06
488-211-01-00 $ 2,894.12
488-211-02-00 $ 692.26
488-211-03-00 $ 378.80
488-211-04-00 $ 1,697.76
488-211-05-00 $ 2,285.12
488-211-06-00 $ 598.56
488-211-07-00 $ 1,291.90
488-211-15-00 $ 888.86
488-211-18-00 $ 1,451.65
488-211-20-00 $ 2,026.71
488-211-21-00 $ 1,435.82
488-211-22-00 $ 2,434.50
488-212-17-01 $ 64.62
488-212-17-02 $ 69.75
488-212-17-03 $ 65.61
488-212-17-04 $ 118.53
488-212-17-05 $ 69.75
488-212-17-06 $ 74.88
488-212-17-07 $ 77.49
488-212-17-08 $ 69.75
488-212-17-09 $ 118.53
488-212-17-10 $ 75.60
488-212-17-11 $ 69.75
488-212-17-12 $ 102.87
488-212-17-13 $ 76.50
488-212-17-14 $ 56.61
488-212-17-15 $ 56.61
488-212-17-16 $ 76.50

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT

33 488-212-19-00 $ 212.50
488-212-20-00 $ 546.38
488-212-21-00 $ 11,122.74
488-212-22-00 $ 3,508.84
488-221-30-00 $ 2,726.66
488-221-31-00 $ 933.63
488-221-32-00 $ 717.71
488-221-33-00 $ 1,693.86
488-222-01-00 $ 2,469.42
488-222-21-00 $ 5,099.34
488-231-03-00 $ 931.96
488-231-04-00 $ 322.22
488-231-05-00 $ 1,086.60
488-231-10-00 $ 1,649.78
488-231-12-00 $ 995.20
488-231-17-00 $ 1,500.00
488-231-18-00 $ 2,811.84
488-231-19-00 $ 1,500.00
488-231-22-00 $ 2,040.90
488-231-23-00 $ 7,948.44
488-231-24-00 $ 1,250.00
488-231-25-00 $ 1,082.98
488-231-26-00 $ 4,318.63
488-232-03-00 $ 1,836.80
488-232-04-00 $ 1,386.40
488-232-31-00 $ 1,701.00
488-232-34-00 $ 1,633.56
488-233-02-00 $ 2,091.65
488-233-03-00 $ 665.50
488-233-04-00 $ 917.70
488-233-05-00 $ 945.50
488-233-06-00 $ 795.30
488-233-07-00 $ 665.50
488-233-08-00 $ 769.50
488-233-47-00 $ 6,324.19
488-233-53-00 $ 577.80
488-233-55-00 $ 9,745.53
488-241-41-00 $ 3,422.92

DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
34 APPENDIX 2

DECCBD BOUNDARY MAP
DOWNTOWN EL CAJON CBD – ASSESSMENT ENGINEER’S REPORT
35 DOWNTOWN
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EXHIBIT B
Ballot Tabulation Results
(
to be provided and affixed to this resolution during the City Council public hearing on September 15, 2026)

El Cajon City CouncilSeptember 15, 2026

El Cajon City Council
September 15, 2026