AGENDA
CITY OF EL CENTRO
CITY COUNCIL
TUESDAY, APRIL 28, 2026
City Hall Special Meeting 8:30 AM
CITY HALL
COUNCIL CHAMBERS
1275 W MAIN STREET
EL CENTRO, CA 92243
The public may attend in person. Any member of the public attending in person and wishing to make a comment is asked to complete a speaker slip and follow the instructions below regarding “Notice to the Public”. Any member of the public is invited to submit public comments in advance of the meeting to be answered at the meeting. Please email your questions to [email protected] or call 760-337-4515 by April 28, 2026.
COUNCIL MEMBERS, STAFF AND THE PUBLIC MAY ATTEND VIA ZOOM.
To participate and make a public comment in person, via Zoom or telephone, please raise your hand, speak up and introduce yourself.
Join Zoom Meeting:
https://us06web.zoom.us/j/4180375132?pwd=Rmo5UjZ1cWdyV1VoWUhSZWp6R0tVZz09&omn=84808294826 Optional dial-in number: (669) 444-9171
Meeting ID: 418 037 5132 Passcode: 5iHJYM
Public comments via Zoom are subject to the same time limits as those in person.
The Mayor and Council Members may be reached at (760) 336-8989.
Mayor:
Mayor Pro-Tem:
Council Members:
Michael Crankshaw
Claudia Camarena
Sylvia Marroquin
Marty Ellett
Sonia Carter
City Manager: Robert Sawyer
City Attorney: Joanna Hoff
City Clerk: Norma Wyles
8:30 AM - CLOSED SESSION - CONFERENCE ROOM "A":
ROLL CALL
CLOSED SESSION PUBLIC MEETING:
Any member of the public wishing to address the City Council on any matter appearing in the closed session agenda is asked to complete a "Speaker Slip" and submit it to the City Clerk prior to the start of the meeting. No comments on non-agenda items will be heard at this special meeting.
CITY COUNCIL ADJOURNS INTO CLOSED SESSION:
CITY COUNCIL CLOSED SESSION:
CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code Section 54957.6
Agency Designated Reprsentative: Patrick Clark
Employee Organizations: Firefighters Association, General Employees Unit and Supervisor, Professional, and Technical Employees unit.
CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code Section 54957.6
Agency Designated Representative: Robert Sawyer
Unrepresented Employees:
Human Resources Staff Assistant
Management Assistant
Human Resources Analyst (2)
City Clerk Staff Assistant
Staff Assistant
Human Resources Analyst II
Public Information Officer
Multimedia Content Creator
Battalion Chief (3)
Police Lieutenant (3)
Police Commander I
Economic Development Manager
Project Manager Civil
Principal Engineer
Information Technology Administrator
City Clerk
Chief of Fire
Director of Public Works
Assistant Director of Community Development
Director of Finance
Director of Human Resources
Director of Community Services
Directory of Community Development
Chief of Police
Director of Library
CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Initiation of litigation pursuant to Government Code Section 54956.9(d)(4): One potential case
PUBLIC EMPLOYEE DISCIPLINE/DISMISSAL/RELEASE
Pursuant to Government Code Section 54957
PUBLIC EMPLOYEE PERFORMANCE EVALUATION
Pursuant to Government Code Section 54957
Title: City Attorney
NOTICE TO THE PUBLIC
This is a public meeting. If there is an item on the agenda on which you wish to be heard, you are asked to complete a blue speaker slip and submit it to the City Clerk prior to the start of the meeting. Persons wishing to address the Council are not required to identify themselves (Gov’t Code § 54953.3); however, this information assists the Mayor by ensuring that all persons wishing to address the Council are recognized and also assists the City Clerk in preparing the City Council meeting minutes. When the item is announced and your name is called by the Mayor, please step to the podium and state your name for the record. Unless the Mayor extends the time, there is a three (3) minute time limit for each public presentation. If you wish to address the Council concerning any other matter not appearing on the agenda, you may do so during the public comment portion of the agenda. However, you may not show a visual presentation without review of that material. If you do so, you will be considered out of order. * Any information provided on the “Speaker Slip” is voluntary and will be public record 12:00 PM - OPEN SESSION
ALL TIMES ARE APPROXIMATE AND MAY VARY:
CALL TO ORDER:
ROLL CALL BY CITY CLERK:
PLEDGE OF ALLEGIANCE:
INVOCATION:
CITY ATTORNEY REPORT ON CLOSED SESSION:
(TIME MAY VARY) PUBLIC COMMENTS:
The City Council welcomes your input. At this time, members of the public may address the City Council on any matter not listed on the posted agenda. Pursuant to the Brown Act, no action will be taken on any issue brought forth under Public Comments. We ask that you please complete a “Speaker Slip” and submit it to the City Clerk prior to the start of the meeting. Although you are not required to identify yourself (Gov’t Code §54953.3); this information on the “Speaker Slip” assists the Mayor that all persons wishing to address the Council are recognized and also assists the City Clerk in preparing the City Council meeting minutes. Unless the Mayor extends the time, there is a three (3) minute time limit for each public presentation. * Any information provided on the “Speaker Slip” is voluntary and will be public record.
PRESENTATIONS AND ANNOUNCEMENTS BY MAYOR:
1. Proclamation — Month of the Military Child, April 2026.
CONSENT AGENDA (ITEMS 2-17):
2. Approval of the Warrant Registers for the month of March 2026.
3. Approval of the Payroll Registers for the month of March 2026.
4. Approval of the Treasurer's Report for the month of March 2026.
5. Adopt Resolution No. 26- ,RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR THE EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
6. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS RELATED TO THE EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
7. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY
REPORT REGARDING THE EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
8. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY
REPORT REGARDING THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
9. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT, FOR FISCAL YEAR 2026-2027; AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
10. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO, CALIFORNIA, DECLARING ITS INTENTION TO LEVY AND COLLECT
ANNUAL ASSESSMENTS RELATED TO THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
11. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
12. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY
REPORT REGARDING THE EL CENTRO TOWN CENTER LANDSCAPING AND
LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
13. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS RELATED TO THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
14. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
15. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY REPORT REGARDING LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT; AND
THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
16. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS RELATED TO LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
17. Award of Task Order to Nicklaus Engineering, Inc. for Construction Management Services related to the Valley Center Point Plaza Demolition Project.
PUBLIC HEARINGS:
18. Public hearing regarding an ordinance extending the moratorium on tobacco retail shops.
Presentation: Andrea Montano, Associate Planner
Recommendation:
Introduce and Approve Ordinance No. 26- , AN URGENCY ORDINANCE OF THE CITY
COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, EXTENDING AN INTERIM
MEASURE IMPOSING A CITYWIDE MORATORIUM ON THE ESTABLISHMENT OF
NEW AND RELOCATION OR PHYSICAL EXPANSION OF EXISTING TOBACCO RETAIL
SHOPS, AND RENEWAL OR ISSUANCE OF NEW BUSINESS LICENSES FOR TOBACCO RETAIL SHOPS WITHIN THE CITY, waive reading and approve as first reading and authorize City Clerk to place on the next agenda for second reading and adoption.
19. Public hearing to consider the recommendation of the Planning Commission regarding the update the multi-family residential zone permitted uses.
Presentation: Angel Hernandez, Community Development Director Recommendation:
Introduce and Approve Ordinance No. 26- , AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF EL CENTRO AMENDING CHAPTER 29 OF THE EL CENTRO
MUNICIPAL CODE REGARDING RESIDENTIAL ZONES USE REGULATIONS, waive reading and approve as first reading and authorize City Clerk to place on the next agenda for second reading and adoption.
20. Public Hearing to consider the approval of the Draft 2026-2027 Annual Action Plan.
Presentation: Adriana Nava, Community Services Director Recommendation:
1. Open Public Hearing and solicit input on the Draft CDBG Program One-Year Action Plan for the 2026-2027 Program Year.
2. Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, APPROVING THE ONE-YEAR ACTION PLAN FOR THE 2026-2027 COMMUNITY DEVELOPMENT BLOCK GRANT FUNDING FROM THE U.S.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT.
NEW BUSINESS:
21. Approval to Execute a Purchase Agreement with Rosenbauer South Dakota, LLC for the Acquisition of One Type 1 Fire Engine.
Presentation: Joseph Bernal , Fire Chief
Recommendation:
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO APPROVING A PURCHASE AGREEMENT WITH ROSENBAUER SOUTH
DAKOTA, LLC FOR THE PURCHASE OF A FIRE ENGINE AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE AGREEMENT.
22. Presentation and discussion regarding residential uses in the Downtown Commercial (CD) Zone.
Presentation: Angel Hernandez, Community Development Director Recommendation:
No action is being requested at this time. Item is for discussion purposes only.
23. Award of Bid for Jacaranda Gardens AHSC Grant Bike Lane and Street Improvements Project.
Presentation: Abraham Campos, Public Works Director/City Engineer Recommendation:
Adopt Resolution No. 26- RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO, CALIFORNIA, AWARDING AND AUTHORIZING THE EXECUTION OF A
CONTRACT FOR THE JACARANDA GARDENS PROJECT AFFORDABLE HOUSING
AND SUSTAINABLE COMMUNITIES (AHSC) GRANT
24. Discussion and necessary action regarding the award of TAG Alleyway Paving Project.
Presentation: Abraham Campos, Public Works Director/City Engineer Recommendation:
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO, CALIFORNIA, AWARDING AND AUTHORIZING THE EXECUTION OF A
CONTRACT FOR THE TAG ALLEYWAY PAVING PROJECT
25. Discussion and any necessary action of the award the 2026 Street Overlay Project.
Presentation: Abraham Campos, Public Works Director/City Engineer Recommendation:
Adopt Resolution No. 26- RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO, CALIFORNIA, AWARDING AND AUTHORIZING THE EXECUTION OF A CONTRACT FOR THE 2026 STREETS OVERLAY PROJECT
26. Rescinding Resolution No. 26-021 Initiating Proceedings for Proposed Water and Wastewater Rate Adjustments and Postponing the Proposition 218 Public Hearing.
Presentation: Abraham Campos, Public Works Director/City Engineer Recommendation:
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, RESCINDING RESOLUTION NO. 26-021 INITIATING
PROCEEDINGS FOR PROPOSED WATER AND WASTEWATER RATE ADJUSTMENTS AND POSTPONING THE PROPOSITION 218 PUBLIC HEARING.
LEGISLATIVE ACTION:
INFORMATIONAL ITEMS:
27. Update Emergency Declaration - WWTP Bar Screen Failure.
28. Application of Pacific Gas and Electric Company to Recover in Customer Rates the Costs to Support Extended Operation of Diablo Canyon Power Plant from January 1 through December 31, 2027, and for Approval of Planned Expenditures of 2027 Volumetric.
TASK FORCE /CONFERENCE ATTENDANCE REPORTS AND MAYOR - COUNCIL MEMBER REPORTS:
CITY MANAGER REPORT:
ADJOURNMENT:
Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda packet will be available for public inspection at the Office of the City Clerk, 1275 Main Street, El Centro, California 92243, Monday-Friday during normal business hours.
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, you should contact the office of the City Clerk at (760) 337-4515. Notification at least 48 hours prior to the meeting will enable the City to make reasonable arrangements to assure accessibility to this meeting.
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-130)
Item: 1.
Meeting: 4/28/2026 8:30 AM
Department: City Manager
Category: Presentation
Prepared by: Gloria Garcia , Staff
Asssistant
Department Head:
DOC ID: 2026-130
Proclamation — Month of the Military Child, April 2026.
CITY MANAGER'S RECOMMENDATION:
N/A
FISCAL IMPACT:
N/A
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
N/A
BACKGROUND:
N/A
DISCUSSION:
N/A
CONCLUSION:
N/A
ATTACHMENTS:
None
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-124)
Item: 2.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Action Item
Prepared by: Esmeralda Nunez,
Accounting Assistant
Department Head: Elizabeth Fuchen
DOC ID: 2026-124
Approval of the Warrant Registers for the month of March 2026.
CITY MANAGER'S RECOMMENDATION:
Approval of the Warrant Registers for the month of March 2026.
FISCAL IMPACT:
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
DISCUSSION:
CONCLUSION:
ATTACHMENTS:
1. March 2026
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-135)
Item: 3.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Reports
Prepared by: Marisol Abbott, Staff
Assistant
Department Head:
DOC ID: 2026-135
Approval of the Payroll Registers for the month of March 2026.
CITY MANAGER'S RECOMMENDATION:
Approve Payroll Registers for the month of March 2026
FISCAL IMPACT:
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
DISCUSSION:
CONCLUSION:
ATTACHMENTS:
1. Approval of Payroll Registers for the month of March 2026
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-126)
Item: 4.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Informational Items
Prepared by: Nora Salas, Accountant
Department Head:
DOC ID: 2026-126
Approval of the Treasurer's Report for the month of March 2026.
CITY MANAGER'S RECOMMENDATION:
FISCAL IMPACT:
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
DISCUSSION:
CONCLUSION:
ATTACHMENTS:
1. Treasurer's Report March 2026
CITY OF EL CENTRO
TREASURER'S REPORT
SCHEDULE OF INVESTMENTS
MARCH 2026
Maturity
Date
Rate
(Pent!
Market
Par YTM Cost Value
GENERAL ACCOUNT
U.S. Savings and CD's
Bank Amer NA Charlotte 06051XE32
Haddon SVGS Haddon 40473OFV0
Merrick South Jordan Utah 59013LDQ4
Transportation Alliance Bk Inc 89388CKS6
Toyota Finl Svgs Bk 89235MTE1
Bank Sun Prairie Wis 065226AY8
University 111 Cmnty Cr 914359AQ7
Atlantic Cmnty Bankers 04846LAG8
Mutualone Bk Framingham Ma 62847HFG9
Kemba Finl Cr Un 48836LCT7
BMW Bk North Amer Salt Lake 05612LGE6
Goldman Sachs Bk USA New York 38150V6S3
Civic Fed Cr Un Raleigh NC 178808AF8
Bankers Bk Okla City 06610QFLO
Dort Finl Cr Un Grand Blanc Mi 25844MCG1
Freedom Bk of Va Fairfax Va CTF 35633MFZ0
Amercian Eagle Bk South 02554NHG9
Gulf Atlantic Bk Key West 40216LCM9
Hardin Cnty Svgs Bk Eldora 412022EA9
Gbank Las Vegas Nev Ctf 3683OMBW0
Morgan Stanley Private Bk Ntl Assn 61776NZA4
Morgan Stanley Bk N A Salt Lake 61778GB1
Subtotal
09/17/26
09/29/26
04/12/27
04/15/27
09/20/27
09/24/27
09/24/27
09/29/27
10/06/27
10/12/27
09/19/28
09/25/28
09/26/28
09/29/28
10/10/28
10/16/28
12/26/28
03/29/29
09/19/29
09/26/29
10/08/30
10/08/30
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
3.700
3.700
3.600
3.600
3.600
3.550
3.650
3.700
3.600
3.700
3.700
3.610
3.610
3.610
3.560
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
249,712.50
249,700.00
249,290.00
249,260.00
248,967.50
248,687.50
249,120.00
248,857.50
248,897.50
248,905.00
248,042.50
247,822.50
248,387.50
247,787.50
248,732.50
248,037.50
247,195.00
246,865.00
246,220.00
246,192.50
247,202.50
247,202.50
3.660
3.710
3.610
3.600 3.610
3.600 3.620
3.550 3.580
3.650 3.670
3.550 3.580
3.700 3.710
3.600 3.620
3.530
3.540
3.550
3.550
3.790
3.790
3.500
3.500
3.500
3.500
3.750
3.750
S 5,500,000.00 $ 5,500,000.00 S 5,461,085.00
US Treasury Securities
United States Treas Nts 91282CNUI
United States Treas Nts 91282CLN9
United States Treas Nts 91282CNX5
Subtotal
08/15/28
09/30/29
02/28/26
3,000,000
2,000,000
3,000,000
3.625 3.640 3,000,000.00
2,000,000.00
3,000,000.00
2,986,980.00
1,976,100.00
2,963,430.00
3.500 3.540
3.625 3.660
8,000,000.00 $ 8,000,000.00 S 7,926,510.00
U.S. Government Obligations
Federal Home Loan Bks 3130AM2F8
Federal Natl Mtg Assn Benchmark 3135GOK36
Federal Farm Cr Bks Cons Sysyemwide 3133ETB22
Federal Natl Mtg Assn Medium T 3136GASA8
Federal Farm Cr Bks Cons Systemwide 3133ETYX9 09/24/29 $ Federal Agric MTG Corp Medium T 31424WV33
Federal Natl MTG Assn Medium T 3136GASX8
Subtotal
04/29/26 $
04/24/26 $
09/30/27 $
09/01/28 $
750,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
1,500,000
1.125 1.130 748,477.50
1,997,820.00
1,992,180.00
1,990,340.00
1,987,660.00
1,974,860.00
1,485,495.00
S 12,250,000.00 $ 12,176,832.50
750,000.00
2,000,000.00
2,000,000.00
2,000,000.00
2,000,000.00
2,000,000.00
1,500,000.00
2.130 2.120
3.730 3.740
3.750 3.760
3.900 3.920
09/17/30 $ 3.750 3.790
09/18/30 $ 3.750 3.780
$ 12,250,000
Subtotal 25,750,000 25,750,000 25,564,428
Other Investments
Cash Equiv.
Local Agency Investment Fund
Subtotal
$ 5,965,087.84
67,887,100.51
73,852,188.35
5,965,087.84
67,887,100.51
5,965,088
67.887,101
0.010 0.010
$ 3.871 3.871 2 2
73,852,188 73,852,188.35
Subtotal 99,602,188 99,602,188.35 99,416,615.85
Bonds
$ 0.000 Series B - 2007 Redevelopment
2021 Series A - Library Bond Project
2023 Series A - Police Station Project
0.000
22,636,513.09
22,636,513.09
$ 22,636,513 0.010 0.010 22,636,513.09
22,636,513 22,636,513.09
Total $ 122,238,701.44 $ 122,238,701.44 S 122,053,128.94
CITY OF EL CENTRO
TREASURER’S REPORT
SCHEDULE OF INVESTMENTS
MARCH 2026
Prior Fiscal
Year YTD
Same Period
This Fiscal
Month YTD
Interest Received
Other Investments
LAIF
Total
$ 297,874 $ 462,074 $
1,517,056
287,164
2,322,313
297,874 S 1,979,130 $ 2,609,477
Balance
02/28/26
Balance
Change 03/31/26
Monthly Activity
General Accounts
U.S. Savings and CD's
U.S. Treasury Securities
U.S. Government Obligations
Cash Equiv. & Other Investments
LAIF
5,500,000
8,000,000
12,250,000
5,965,065
67,887,101
5,500,000
8,000,000
12,250,000
5,965,088
67,887,101
$
23 $
99,602,166 23 $ 99,602,188
Trustee Accounts
Series B - 2007 Redevelopment
Library 2021 Bond Project
El Centro Police 2023 Bond Project 22,560.675 75,838 22.636.513 22,560,675 75,838 $ 22,636,513
Total S 122,162,841 $ 122,238,701
I hereby certify that this report reflects the pooled investments of the City of El Centro and is in conformity with the Investment Policy of the City as adopted by the City Council on February 21, 2001. A copy of this Policy is available at the Office of the City Clerk. In the opinion of the undersigned, the City's expenditure requirements for the following six months, can be met from projected revenues and maturities of Investments listed herein, Elizabeth Fuchen
Finance Director
Cityof El Centro
Treasurer's Report
Summary of Investments
as of 03/31/2026
Unrealized
gain/loss (*)
Investment
Net increase
decrease
Market Value
end of Period
percent
of total
income
Cost/Par to-date (**)
$ 5,500,000 (38,915) $ 5,461,085 6% U.S. Savings and CD’s (73,490) $ 7,926,510 8% 2 U.S Treasury Securities $ 8,000,000 3 U.S. Government Obligati' $ 12,250,000 (73,168) $ 12,176,833 12% $ 5,965,088 $ 5,965,088 6% 4 Cash Equiv. & Other Inve:
5 LAIF $ 67,887,101 $ 67,887,101 68%
Total $ 99,602,188 $ (185,573) $ 99,416,616 100%
(*) Investments 1 through 5
Investments are held to maturity redemption is at cost rendering no loss.
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-105)
Item: 5.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-105
Adopt Resolution No. 26- ,RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR THE EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR THE EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING THE PREPARATION OF AN
ENGINEER'S REPORT IN CONNECTION THEREWITH
FISCAL IMPACT:
Will be the first step in determining the coming year's assessment for The District.
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
N/A
BACKGROUND:
On an annual basis, the Buena Vista Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff Recommends Adoption of Resolution No. 26- , A resolution of The City Council of The City of El Centro initiating proceedings for the levy and collection of assessments for the El Centro Buena Vista Landscaping and Lighting District for fiscal year 2026-2027 and ordering the preparation of an Engineer's Report in connection therewith.
ATTACHMENTS:
1. 00085721
04/2026/cdz/A26-0071/Reso/InitiateProceedingsBuenaVistaLLD 1 RESOLUTION NO. 26-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, INITIATING PROCEEDINGS FOR
THE LEVY AND COLLECTION OF ASSESSMENTS FOR THE
EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING
DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING
THE PREPARATION OF AN ENGINEER’S REPORT IN
CONNECTION THEREWITH
WHEREAS, the City Council of the City of El Centro, California (the “City Council”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California beginning with Section 22500 (the “ Act”), desires to levy and collect annual assessments for the Buena Vista Landscaping and Lighting District (the “District”) to pay for the operation, maintenance and servicing of the landscaping improvements and all appurtenant facilities related thereto; and WHEREAS, the Act provides for the levy of such assessments by the County of Imperial on behalf of the City of El Centro (“City”) pursuant to Chapter 4, Article 2, Sections 22645-22647 of the Act; and
WHEREAS, the District and the associated assessments are in compliance with the provisions of California Constitution Article XIIID; and WHEREAS, the City Council has retained Willdan Financial Services as the engineer for the purpose of assisting with the annual levy of the District and to prepare and file an engineer’s report with the City Clerk in accordance with the Act.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. The above recitals are true, correct and incorporated fully herein as findings.
2. The City Council hereby proposes to levy and collect assessments against the lots and parcels of land within the District to pay for the costs and expenses of the improvements described in below section 4 for the fiscal year commencing July 1, 2026 and ending June 30, 2027, pursuant to the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code (the “Act”) and as provided by Article XIII D of the California Constitution.
3. The general location and boundaries of the District are shown on maps on file in the office of the City Clerk, which are incorporated herein by reference, and open to public inspection.
4. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of street lighting, turf, ground cover, shrubs, trees, plants,
04/2026/cdz/A26-0071/Reso/InitiateProceedingsBuenaVistaLLD 2 irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, street lighting and associated appurtenant facilities located within the streetscape (and perimeter landscaping) surrounding the developments. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the street lighting, ornamental structures, landscaping and appurtenant facilities, including repair, removal or replacement of all or part of any of the street lighting, ornamental structures, landscaping or appurtenant facilities. Servicing means the furnishing of electricity for the street lighting and operation of the ornamental structures, landscaping, and appurtenant facilities, and water for the irrigation and control of the landscaping and the maintenance of any of the ornamental structures, landscaping, lighting and appurtenant facilities.
5. The City Council hereby designates Willdan Financial Services as the Engineer for the purposes of these proceedings and orders the engineer to prepare and file with the City Clerk a written report in accordance with Article XIIID, Section 4 of the California Constitution and Chapter 1, Article 4, Sections 22565, et seq., of the Act for Fiscal Year 2026-2027 commencing July 1, 2026 and ending June 30, 2027. Such report shall refer to the District by its distinctive designation.
6. The lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental entity, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026.
CITY OF EL CENTRO
By_______________________________
Michael Crankshaw, Mayor
ATTEST:
By _____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:
Office of the City Attorney
By __________________________________
Joanna Hoff, City Attorney
04/2026/cdz/A26-0071/Reso/InitiateProceedingsBuenaVistaLLD 3 STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By ____________________________
Norma Wyles, City Clerk
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-136)
Item: 6.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-136
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS RELATED TO THE EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS RELATED TO THE EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
FISCAL IMPACT:
Will be the first step in determining the coming year’s assessment for The District.
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
On an annual basis, the El Centro Buena Vista Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff recommends Adopting Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF EL CENTRO DECLARING ITS INTENTION TO LEVY AND COLLECT
ANNUAL ASSESSMENTS RELATED TO THE EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 ATTACHMENTS:
1. Reso Buena Vista 26-27 Intention to Levy & Collect
04/2026/cdz/A26-0071/Reso/IntentiontoLevyBuenaVistaLLD 1 RESOLUTION NO. 26-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO, CALIFORNIA, DECLARING ITS INTENTION TO
LEVY AND COLLECT ANNUAL ASSESSMENTS RELATED
TO THE EL CENTRO BUENA VISTA LANDSCAPING AND
LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027
WHEREAS, the City Council of the City of El Centro, California (the “City Council”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”) and by previous resolution, initiated proceedings for the Buena Vista Landscaping and Lighting District (the “District”) to levy and collect annual assessments to pay for the operation, maintenance and servicing of landscaping, lighting and all appurtenant facilities related thereto for Fiscal Year 2026- 2027; and
WHEREAS, the City Council desires to levy and collect the annual assessments against lots and parcels of land within the District to pay the cost and expenses related to the improvements described herein; and
WHEREAS, the engineer selected by the City Council has prepared and filed with the City Clerk for the City of El Centro, California (the “City”) a report, which is incorporated herein and made part of this resolution, in connection with the District and levy of assessments for Fiscal Year 2026-2027 (beginning July 1, 2026 and ending June 30, 2027) in accordance with Chapter 1, Article 4, Sections 22565, et seq., of the Act, and the City Council did, by previous resolution, preliminarily approve the report.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. Recitals. The above recitals are true, correct and incorporated fully herein as findings.
2. Declaration of Intention. The City Council hereby declares that it is its intention to levy and collect assessments within the District for Fiscal Year 2026-2027 in accordance with Chapter 3, Section 22624 of the Act, over and including the land within the District boundary, to pay the annual costs of the improvements and services described herein.
3. Location of District. The Buena Vista Landscaping and Lighting District includes the area located on the west side of Eighth Street, between McCabe Road and Interstate 8, as the boundaries of the District shown in the Fiscal Year 2026-2027 engineer’s report.
4. Description of Improvements. The improvements within the District may include, but are not limited to, all landscaping and lighting material and facilities, such as turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (and perimeter landscaping), lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities. The Fiscal Year 2026-2027 engineer’s report provides a full and detailed description of all
04/2026/cdz/A26-0071/Reso/IntentiontoLevyBuenaVistaLLD 2 new improvements or substantial changes in exiting improvements.
5. Proposed Assessment Amounts. The proposed assessment for each parcel within the boundaries of the District are outlined in the Fiscal Year 2026-2027 engineer’s report, which such assessments increased from Fiscal Year 2025-2026. The report details the proposed assessments necessary to provide for the annual operation, administration, services and maintenance of the improvements described herein for the District. The District and the associated assessments as outlined in the Fiscal Year 2026-2027 engineer’s report are in compliance with the provisions of California Constitution Article XIIID.
6. Public Hearing. The City Council hereby declares its intention to conduct a public hearing concerning the District and the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act.
7. Notice of Public Hearing. Notice is hereby given that a public hearing on these matters will be held by the City Council on Tuesday, June 16, 2026 at 6:00 p.m. or as soon thereafter as feasible in the regular meeting chambers of the City Council located at 1275 Main Street, El Centro, California 92243.
8. Notice. The City Clerk shall cause notice to be given of the time and place of the public hearing by causing the publishing of this resolution once in the local paper not less than ten (10) days before the date of the public hearing and by posting a copy of this resolution on the official bulletin board customarily used by the City Council for the posting of notices.
9. Written Protests. Any interested person may file a written protest with the City Clerk prior to and no later than the conclusion of the public hearing, either during the public hearing or delivered to the City Clerk at 1275 Main Street, El Centro, California 92243 prior to the public hearing. Any interested person having previously filed a written protest, may file a written withdrawal of that protest in the same manner. A written protest shall state all grounds of objection and shall contain a description sufficient to identify the property owned by the protesting person. At the public hearing, all interested persons shall be afforded the opportunity to hear and be heard.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026.
CITY OF EL CENTRO
By: ____________________________
Michael Crankshaw, Mayor
ATTEST:
By: ___________________________
Norma Wyles, City Clerk
04/2026/cdz/A26-0071/Reso/IntentiontoLevyBuenaVistaLLD 3 APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY
By:___________________________________
Joanna Hoff, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By ___________________________
Norma Wyles, City Clerk
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-106)
Item: 7.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-106
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY
REPORT REGARDING THE EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY
REPORT REGARDING THE EL CENTRO BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027
FISCAL IMPACT:
Will be the first step in determining the coming year’s assessment for The District.
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
N/A
BACKGROUND:
On an annual basis, the El Centro Buena Vista Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff Recommends Adoption of Resolution No. 26- , Resolution of The City Council of The City Of El Centro, for Preliminary Approval Of the Engineer's Annual Levy Report Regarding the El Centro Buena Vista Landscaping And Lighting District; And The Levy And Collection Of Annual Assessments Related Thereto For Fiscal Year 2026-2027.
ATTACHMENTS:
1. 00085720
2. FY2627 El Centro Buena Vista LLD Engineer's Report_IM
04/2026/cdz/A26-0071/Reso/EngineersLevyRptBuenaVistaLLD 1 RESOLUTION NO. 26-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO, CALIFORNIA, FOR PRELIMINARY APPROVAL OF
THE ENGINEER’S ANNUAL LEVY REPORT REGARDING
THE EL CENTRO BUENA VISTA LANDSCAPING AND
LIGHTING DISTRICT FOR THE LEVY AND COLLECTION OF
ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL
YEAR 2026-2027
WHEREAS, the City Council for the City of El Centro, California (the “City Council”) has, by previous resolution, ordered the preparation of an engineer’s report (the “Report”) regarding the assessment district designated as the Buena Vista Landscaping and Lighting District (the “District”) for the levy and collection of assessments related thereto for Fiscal Year 2026- 2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and WHEREAS, there has now been presented to this City Council the Report as required by Chapter 1, Article 4, Section 22566 of the Act; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented and is preliminarily satisfied with the District, the improvements described therein and each of the budget items and documents as set forth therein and is satisfied that the proposed annual assessments have been assigned in accordance with the special benefits received from the improvements, operation, administration, maintenance and services to be performed within the District, as set forth in the Report.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. The above recitals are true, correct and incorporated fully herein as findings.
2. The Report as presented consists of the following:
(a) A description of improvements;
(b) A diagram of the District;
(c) The proposed annual budget for the fiscal year (costs and expenses); (d) The method of apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment; and (e) The District roll containing the levy for each assessor parcel number within the District commencing Fiscal Year 2026-2027.
04/2026/cdz/A26-0071/Reso/EngineersLevyRptBuenaVistaLLD 2
3. The District and the associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of California Constitution Article XIIID.
4. The Report is hereby approved on a preliminary basis, and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.
5. The City Clerk shall certify to the passage and adoption of this resolution, and the minutes of this meeting shall so reflect the presentation of the Report.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California held on the day of , 2026.
CITY OF EL CENTRO
By_____________________________
Michael Crankshaw, Mayor
ATTEST:
By_____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:
Office of the City Attorney
By___________________________________
Joanna Hoff, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By___________________________
Norma Wyles, City Clerk
City of El Centro
Buena Vista
Landscaping and Lighting District
FISCAL YEAR 2026/2027
ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: April 28, 2026
Public Hearing: June 2, 2026
27368 Via Industria, Suite 200
Temecula, California 92590
T. 951.587.3500 800.755.6864
F. 951.587.3510 888.326.6864
www.willdan.com
ENGINEER'S REPORT AFFIDAVIT
Buena Vista Landscaping and Lighting District
The District includes the parcels of land within the residential and commercial subdivisions known as
Buena Vista
City of El Centro,
County of Imperial, State of California
This Report identifies the parcels within the Buena Vista Landscaping and Lighting District and relevant Zones therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2026/2027, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Imperial County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.
Dated this ____________ day of ______________, 2026.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of El Centro
By: ________________________________
Michelle Laase
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888
TABLE OF CONTENTS
EXECUTIVE SUMMARY ................................................................................................ 1 A. INTRODUCTION 1
B. PROPOSITION 218 COMPLIANCE 1
C. DISCLAIMER 1
I. PLANS AND SPECIFICATIONS .......................................................................... 2 A. DESCRIPTION OF THE DISTRICT 2
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
C. IMPROVEMENTS AND SERVICES 3
II. METHOD OF APPORTIONMENT ........................................................................ 5 A. BENEFIT ANALYSIS 5
B. ASSESSMENT METHODOLOGY 7
III. ESTIMATE OF COSTS ...................................................................................... 10 A. CALCULATION OF ASSESSMENTS 10
B. DESCRIPTION OF BUDGET ITEMS 10
C. DISTRICT BUDGET 13
D. ASSESSMENT RANGE FORMULA 15
E. HISTORICAL RATES 16
F. CAPITAL IMPROVEMENT PLANS 16
IV. DISTRICT DIAGRAM ......................................................................................... 17 V. FISCAL YEAR 2026/2027 ASSESSMENT ROLL ............................................. 18
2026/2027 Buena Vista Landscaping and Lighting District Page 1
EXECUTIVE SUMMARY
A. INTRODUCTION
The City of El Centro (“City”) created the Buena Vista Landscaping and Lighting District (“District”) in order to provide for the ongoing operation, maintenance and servicing of median landscaping, certain perimeter landscaping and street lighting improvements installed in connection with development of properties within the District. This District provides the financial mechanism (annual assessments) by which the ongoing operation, maintenance and servicing of these improvements are funded. The District was formed in 2004 and annual assessments are levied pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (“Article XIIID”).
This Engineer’s Annual Levy Report (“Report”) describes the District and the proposed assessments for Fiscal Year 2026/2027. The annual budget for the maintenance and operation of the improvements is based on estimated expenses for the upcoming fiscal year. Parcels within the District are assessed proportionately for only those improvements and services that are a special benefit.
The District boundaries, improvements and services, method of apportionment and assessments described in this Report are based on current development and improvement plans including the estimated direct expenditures, incidental expenses and reserves associated with the maintenance and servicing of the improvements. These detailed plans and specifications approved by the City are made part of this Report by reference.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Imperial County (“County”) Assessor’s Office. The County Auditor/Controller uses APNs and specific Fund Numbers to identify properties to be assessed on the tax roll for special district assessments.
Following consideration of public comments and written protests at a noticed Public Hearing, the City Council may confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year 2026/2027 pursuant to the 1972 Act.
The assessment information approved will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel.
B. PROPOSITION 218 COMPLIANCE
This Engineer’s Report has been prepared in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218) and the Landscaping and Lighting Act of 1972. The assessments described herein represent the continuation of previously approved annual levies, and do not constitute a new or increased assessment.
Proposition 218 procedures, including mailed notice and the opportunity for property owner protest, would only apply if a future adjustment proposes to increase the assessment rate above the maximum amount previously approved by property owners.
C. DISCLAIMER
If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Engineer’s Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the
2026/2027 Buena Vista Landscaping and Lighting District Page 2 remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.
I. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
Buena Vista Landscaping and Lighting District consists of the lots, parcels and subdivisions of land located in the development area described below:
Buena Vista: The District encompasses the area of land identified by the County Assessor’s Office as Buena Vista Sub Units 1 through 4. It is located on the west side of 8th Street, between McCabe Road and Interstate 8. 465 single-family residential lots have been created within these Sub Units.
The District Diagram is presented in Part V of this Report.
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
The installation or planting of landscaping.
The installation or construction of statuary, fountains and other ornamental structures and facilities.
The installation or construction of public lighting facilities. The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
The maintenance or servicing, or both, of any of the foregoing. The acquisition of any existing improvement otherwise authorized pursuant to this section.
Incidental expenses associated with the improvements including, but not limited to:
The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
The costs of printing, advertising and the publishing, posting and mailing of notices; Compensation payable to the County for collection of assessments; Compensation of any engineer or attorney employed to render services;
2026/2027 Buena Vista Landscaping and Lighting District Page 3 Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
Costs associated with any elections held for the approval of a new or increased assessment.
The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
Repair, removal or replacement of all or any part of any improvement. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. The removal of trimmings, rubbish, debris, and other solid waste. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
C. IMPROVEMENTS AND SERVICES
Landscape Improvements
The landscape improvements to be funded by the District assessments may include, but are not limited to, landscaping material and facilities within the District. These improvements include turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (and perimeter landscaping) surrounding the developments, specifically:
Perimeter Landscaping at the locations and with the approximate composition, which follow. The square footage of area to be maintained for each development was estimated at a constant 5 feet width multiplied by a variable length of perimeter where the development adjoins a street. The length was taken from the Landscape Construction Plans measurement where available and approximated manually where the fore-mentioned measurements were not available. 8th Street and Imperial Avenue – 14,146.80 square feet of shrubs 8th Street and Imperial Avenue – 6,445.77 square feet of groundcover 8th Street, Imperial Avenue, Manuel A. Ortiz Avenue, and Fieldview Avenue – 225 trees
Perimeter Hardscape at the following locations and compositions:
8th Street, Imperial Avenue, Manuel A. Ortiz Avenue, and Fieldview Avenue – 30,200 square feet of concrete sidewalk
8th Street and Imperial Avenue – 2,910 linear feet of slump block wall
2026/2027 Buena Vista Landscaping and Lighting District Page 4 8th Street – 160 linear feet of entry monument
8th Street – 13,620 square feet of decomposed granite (The total perimeter landscape and hardscape area is estimated at approximately 88,523 square feet.)
Retention Basin maintenance, including, but not limited to trash removal, weed clearing and other necessary maintenance to keep the basin operating properly Public Street Lighting Improvements
The street lighting improvements may include but are not limited to electrical energy, lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with:
Public street lighting within the residential subdivisions Public street lighting, traffic signals and other public lighting facilities on the streets surrounding or adjacent to the developments and other public areas associated with or necessary for development of properties within the District
2026/2027 Buena Vista Landscaping and Lighting District Page 5 II. METHOD OF APPORTIONMENT
A. BENEFIT ANALYSIS
LEGISLATIVE AUTHORITY
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
Furthermore, Article XIIID Section 4 of the California Constitution (“Constitution”) states that:
“The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of the public improvement, the maintenance and operation expenses of the public improvement, or the cost of the property related service being provided...”
The formula used for calculating assessments reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.
PROPOSITION 218 BENEFIT ANALYSIS
The costs of the improvements have been identified and allocated to properties within the District based on special benefit. The improvements to be provided by this District and for which properties will be assessed have been identified as an essential component and local amenity that provides a direct reflection and extension of the properties within the District, for which the property owners and residents have expressed a high level of support.
This District was formed to provide and establish landscape and lighting enhancement that affects the presentation of the surrounding properties and developments and will directly benefit the parcels to be assessed within the District. The assessments and method of apportionment are based on the premise that the assessments will be used to construct and install landscape improvements within the District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated for the District will be used solely for such purposes.
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:
Article XIIID Section 2d of the California Constitution (Proposition 218) defines District as follows:
“District” means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service.
2026/2027 Buena Vista Landscaping and Lighting District Page 6 Article XIIID Section 2i of the California Constitution defines special benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.” Article XIIID Section 4a of the California Constitution defines Proportional Special Benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed.
The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
SPECIAL BENEFITS
To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. Each of the improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the Constitution and the 1972 Act.
The improvements associated with this District have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the proposed development plans. As such, these improvements would be necessary and required of individual property owners for the development of such properties and their ongoing operation; maintenance and servicing of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of ensuring the operation, maintenance and servicing of the improvements are of direct and special benefit to the properties.
The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives special benefits from the landscape and lighting improvements. The desirability and security of properties is enhanced by the presence of street lighting and well-maintained landscaping in close proximity to those properties.
The special benefits associated with the landscaping improvements specifically:
Enhanced desirability of properties through association with the improvements; Improved aesthetic appeal of properties providing a positive representation of the area and properties;
Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping;
Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention;
Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties; Enhanced quality of life through well-maintained green belts and landscaped areas;
2026/2027 Buena Vista Landscaping and Lighting District Page 7 Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti; and
Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.
The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:
Enhanced deterrence of crime and aid to police protection; Increased nighttime safety on roads and streets;
Improved ability of pedestrians and motorists to see; Improved ingress and egress to and from property;
Reduced vandalism and other criminal act and damage to improvements or property; and
Improved traffic circulation and reduced nighttime accidents and personal property loss.
Collectively these landscaping and lighting improvements and related assessments enhance the security, overall use, presentation and marketability of the properties, and ensure the long-term cost-efficiency of services that are obtained through the City provided maintenance (economy of scale), and the regulatory restrictions on future cost increases.
GENERAL BENEFIT
In reviewing the location and extent of the specific improvements funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements have been installed as part of the development of properties within the District or are improvements that would otherwise be shared by and required for development of those properties. Although the District improvements are located on public streets or in public areas that are visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for the appearance and advantage of the properties within the District that are directly associated with those improvements. Although the improvements include public easements, right-ofways, streets and other amenities available or visible to the public at large, the construction and installation of these improvements are only necessary for the development of properties within the District and are not required nor necessarily desired by any properties or developments outside the District boundary. Therefore, any public access or use of the improvements by others is incidental and there is no measurable general benefit to properties outside the District or to the public at large.
B. ASSESSMENT METHODOLOGY
The method of apportionment for the District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District.
Equivalent Benefit Unit Application
To calculate and identify the proportional special benefit received by each parcel and ultimately each parcel’s proportionate share of the improvement costs it is necessary to
2026/2027 Buena Vista Landscaping and Lighting District Page 8 consider not only the improvements and services to be provided, but the relationship each parcel has to those improvements as compared to other parcels in the District.
Article XIIID Section 4a of the California Constitution (Proposition 218) reads in part:
“…The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.” The method of apportionment (method of assessment) developed for this District is based on the premise that each property to be assessed receives a particular and distinct benefit (special benefit) from the improvements, services and facilities to be financed by the District assessments and to assess benefits equitably it is necessary to calculate each property’s relative share of the special benefits conferred by the funded improvements and service. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized in this District and establishes a basic unit of benefit (base value) and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. This EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics.
The Equivalent Benefit Unit method of assessment apportionment uses the single-family home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU). The other land uses are converted to EBUs based on an assessment formula that equates the property’s specific development status, type of development (land use), and size of the property, as compared to a single-family home site.
Land Use Classifications
Single-Family Residential — This land use is defined as a fully subdivided residential home site with or without a structure. This land use is assessed at 1.0 EBU per lot or parcel. This is the base value that the other land use types are compared to and weighted against (i.e. Equivalent Benefit Unit or “EBU”).
Multi-Family Residential — This land use is defined as a fully subdivided residential parcel that has more than one residential unit developed on the property. This land use is assessed at 1.0 EBU per dwelling unit.
Planned-Residential Development — This land use is defined as any property not fully subdivided with a specific number of proposed residential lots or dwelling units to be developed on the parcel. This land use type is assessed at 1.0 EBU per planned (proposed) residential lot or dwelling unit.
Vacant Single-Family Residential — This land use is defined as property currently zoned for single-family detached residential development, but a tentative or final tract map has not been submitted and/or approved. This land use is assessed at 0.5 EBU per parcel.
Vacant Multi-Family Residential — This land use is defined as property currently zoned for multi-family residential development, but a tentative or final tract map has not been submitted and/or approved. This land use is assessed at 0.5 EBU per parcel.
2026/2027 Buena Vista Landscaping and Lighting District Page 9 Vacant Commercial — This land use is defined as property currently zoned for commercial use, but not specifically identified as commercial property. This land use is assessed at 1.0 EBU per acre. Parcels less than 1 acre are assigned a minimum of 1.0 EBU. Parcels over 50 acres are assigned a maximum of 50 EBU.
Developed Commercial — This land use is defined as property developed for either commercial or industrial use. This land use type is assessed at 4.0 EBU per gross acre.
Parcels less than 0.25 acres are assigned a minimum of 1.0 EBU and there is no maximum acreage cap, as is the case with Vacant Commercial Property.
Recreational or Limited Commercial Use — This land use is defined as property used for recreational or commercial use that is not part of the improvements provided by the District. This land use classification may include, but is not limited to, golf courses, commercial parking lots or commercial properties where less than ten percent of the total acreage has been developed. This land use is assessed at 2.0 EBU per acre. Similar to Commercial properties, there is no maximum acreage cap for this land use, but parcels less than 0.5 acres are assigned a minimum 1.0 EBU.
Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.0 EBU. This land use classification may include, but is not limited, to lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and right-of-ways including greenbelts and parkways; utility right-of-ways; common areas, sliver parcels and bifurcated lots or any other property that cannot be developed; park properties and other publicly owned properties that are part of the District improvements or that have little or no improvement value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore not assessed.
The following table provides a listing of land use types, land use code designations, the Equivalent Benefit Unit factor applied to that land use type, and the multiplying factor used to calculate each parcel’s individual EBU.
Land Use Codes and Equivalent Benefit Units
Property Type
Land Use
Code
Equivalent
Benefit Unit Multiplier
Single-Family Residential SFR 1.0 Lot/Parcel
Multi-Family Residential MFR 1.0 Dwelling Unit
Planned Residential Development PRD 1.0 Planned Residential Lot or Dwelling Unit
Vacant Single-Family Residential SFV 0.5 Parcel
Vacant Multi-Family Residential MFV 0.5 Parcel
Vacant Commercial CMV 1.0 Acreage
Developed Commercial COM 4.0 Acreage
Recreational or Limited Commercial Use REC 2.0 Acreage
Exempt XMT 0.0 Parcel
2026/2027 Buena Vista Landscaping and Lighting District Page 10 III. ESTIMATE OF COSTS
A. CALCULATION OF ASSESSMENTS
The benefit formula applied to parcels within the District is based on the preceding Equivalent Benefit Unit (EBU) table. Each parcel's EBU correlates the parcel’s special benefit received as compared to the other parcels benefiting from the improvements. The following formula is used to calculate each parcel’s EBU (proportional benefit).
Parcel Type EBU x Acres/Dwelling Units/Parcel/Lot = Parcel EBU The total number of Equivalent Benefit Units (EBUs) is the sum of individual EBUs applied to parcels that receive special benefit from the improvements. An assessment amount per EBU (“Rate”) is established by taking the net total cost of the improvements and dividing that amount by the total number of EBUs of the parcels benefiting from the improvements.
This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s proportionate benefit and assessment obligation for that improvement.
Total Balance to Levy / Total EBU = Rate per EBU
Rate per EBU x Parcel EBU = Parcel Levy Amount
B. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded through the District.
Direct Annual Maintenance & Operating Expenses
Maintenance Costs/Labor — Includes all regularly scheduled labor and general maintenance cost including all wages, salaries, benefits and contract services required to properly maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.
Landscaping Supplies — Includes all materials, supplies, (e.g. pipe, fertilizer, insecticides, fuel, cleaning material etc.), and equipment, (e.g. communication, small tools, rentals, machinery etc.), required to operate, maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.
Utilities — The furnishing of water and electricity required for the operation and maintenance of the improvements and facilities.
Miscellaneous Expenses — This item includes repairs to the improvements and facilities that are not included in the yearly maintenance costs. This may include repair of damaged amenities due to vandalism, storms, etc. Also included may be planned upgrades or replacements of the improvements and equipment that provide a direct benefit to the District.
2026/2027 Buena Vista Landscaping and Lighting District Page 11 Incidental Expenses
District Administration — May include all or a portion of the administrative and professional service costs associated with the coordination of District services and operations including response to public concerns and education and procedures associated with the levy and collection of assessments.
Professional Fees for Administration — This budget item includes the costs of contracting with professionals to provide administrative, legal or engineering services specific to the District.
County Per Parcel Fee — This is the cost to the District for the County to collect assessments on the property tax bills.
Levy Adjustments
Reserve Fund Collection/(Transfer) — The 1972 Act pursuant to Chapter 1, Article 4 Section 22569 (a), provides for a District Reserve Fund. This Reserve Fund provides for the collection of funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through December 10th or when the County typically provides the City with the first installment of assessments collected from the property tax bills (typically January or February). Negative amounts shown for this budget item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non-District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year.
Interest Credit – This amount is the interest earnings for the District.
Capital Improvement Fund Collection/(Transfer) – The 1972 Act pursuant to Chapter 5, beginning with Section 22660, provides for the District to establish by resolution an assessment installment plan for proposed improvements and expenditures that are greater than can be conveniently raised from a single annual assessment. Depending on the nature of the planned improvements, the collection of funds necessary to complete the project may be collected over a period up to thirty years, but typically not more than five years. The funds collected shall be accumulated in a separate improvement fund commonly referred to as a Capital Improvement Fund (CIF) and are not considered part of the regular maintenance of the improvements or the Reserve Fund.
Because the money accumulated in the Capital Improvement Fund is for a specific planned project (budgeted separately), the amount shown for this item in the annual budget will typically be a positive number representing the amount being collected that year as part of the Balance to Levy. A negative number (Contribution) should only occur after the project has been completed and excess funds are being credited back to the District’s regular accounts. The actual fund balances and expenditures for Capital Improvements are clearly identified under the Fund Balance Information section of the Budget.
General Fund Loan Repayment/(Advances) — This item represents repayments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current Fiscal Year that must be repaid by future assessments. Similar to the Reserve Collection/
2026/2027 Buena Vista Landscaping and Lighting District Page 12 (Contribution) line item, this item directly impacts the Reserve Fund Balances either positively or negatively.
Repayments are shown as a positive number and represent additional money being collected in the current annual assessment to repay a prior loan. These loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior years and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures and collect repayment of the loan through the annual assessments the following year or possibly over several years.
Generally, all available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative number indicating the loan amount is still outstanding. A loan for the current fiscal year (Contribution) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures.
Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of Total Direct and Administration Costs, the Reserve Collection/ (Contribution), Replenishment/ (Contribution), and Other Revenue Sources.
District Statistics
Total Parcels — The total number of parcels within the District.
Total Parcels Levied — The total number of parcels within the District that are assessed.
Non-assessable lots or parcels include properties that have been determined to receive no special benefits from the improvements and may include land principally encumbered by public or other right-of-ways or easements, common areas, and/or parcels that have restricted use or development potential.
Total Equivalent Benefit Units — The typical single-family residential parcel is assigned one (1.0) Equivalent Benefit Unit. Every other land-use or property type is assigned EBUs based on an assessment formula that equates the property’s specific development status, type of development (land-use), and size, to a typical single-family residential parcel.
Applied Levy per EBU — This amount represents the assessment rate being applied to each EBU. The Levy per EBU is the result of dividing the total Balance to Levy, by the sum of the Total Equivalent Benefit Units to be assessed.
Maximum Levy per EBU — This amount represents the maximum assessment rate being applied to each EBU. The Maximum Assessment Rate is equal to the initial Assessment Rate approved by property owners adjusted annually by the percentage increase of the Local Consumer Price Index (CPI) for San Diego-Carlsbad, CA Area for All Urban Consumers.
2026/2027 Buena Vista Landscaping and Lighting District Page 13 C. DISTRICT BUDGET
The following budget is based on an estimate of the expenses necessary for the ongoing operation, maintenance and servicing of the District improvements for Fiscal Year 2026/2027.
2026/2027 Buena Vista Landscaping and Lighting District Page 14 $41,106
30,000
16,000
3,500
1,600
$92,206
$3,500
5,189
111
$8,800
$101,006
LEVY ADJUSTMENTS
$3,048
Interest Credit (3,000) 0
0 $48
$101,054
467
465
465.00
$217.32
$223.03
$36,010
3,048
General Fund Loan Repayment/(Advances) 0
$39,058
DISTRICT STATISTICS
Total Parcels
Total Parcels Levied
Beginning Projected Reserve Balance 07/01/2026
Applied Levy per Benefit Unit
Total Equivalent Benefit Units
Ending Projected Reserve Balance 06/30/2027
Maximum Levy per Benefit Unit (Current Fiscal Year)
RESERVE INFORMATION
Collection/(Transfer)
General Fund Loan Repayment/(Advances)
TOTAL LEVY ADJUSTMENTS
Capital Improvement Fund Collection/(Transfer)
TOTAL DIRECT AND ADMINISTRATION COSTS
Reserve Fund Collection/(Transfer)
BALANCE TO LEVY
ADMINISTRATION COSTS
District Administration
Professional Fees for Administration
County per Parcel Fee
Subtotal Administration Costs
Subtotal Direct Costs
City of El Centro
Buena Vista Landscaping and Lighting Assessment
Fiscal Year 2026/27
Fund Number: 923
Levy Components Special Benefit
Maintenance Costs/Labor
Landscaping Supplies
Utilities: Water
Utilities: Electricity
Miscellaneous Expenses
DIRECT COSTS
2026/2027 Buena Vista Landscaping and Lighting District Page 15 D. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).
The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.
As part of the District formation, balloting of property owners was conducted pursuant to the Constitution Article XIIID Section 4. The property owner ballots included an Assessment to be approved, as well as the approval of an assessment range formula.
The Maximum Assessment Rate is equal to the initial Assessment Rate approved by property owners adjusted annually by the percentage increase of the Local Consumer Price Index (CPI) for San Diego-Carlsbad, CA Area for All Urban Consumers from January to January. For Fiscal Year 2026/2027, the percentage increase of the local CPI is 2.63%.
Beginning in the second Fiscal Year of the District (Fiscal Year 2005/06) and each Fiscal Year thereafter, the Maximum Assessment Rate will be recalculated and a new Maximum Assessment Rate established. The Maximum Assessment Rate is adjusted annually and is calculated independent of the District’s annual budget and proposed annual assessment. Any proposed annual assessment rate per EBU for any Fiscal Year that is less than or equal to this Maximum Assessment Rate is not considered an increased assessment.
2026/2027 Buena Vista Landscaping and Lighting District Page 16 E. HISTORICAL RATES
Fiscal Year CPI Applied Rate Max Rate
2004/05 N/A $119.00 $119.00
2005/06 3.65% $123.34 $123.35
2006/07 3.67% $127.86 $127.87
2007/08 3.40% $66.10 $132.22
2008/09 2.29% $68.49 $135.24
2009/10 3.85% $71.40 $140.45
2010/11 0.00% $71.40 $140.45
2011/12 1.32% $71.40 $142.31
2012/13 3.03% $71.40 $146.62
2013/14 1.60% $10.00 $148.97
2014/15 1.31% $10.00 $150.92
2015/16 1.85% $10.00 $153.72
2016/17 1.62% $10.00 $156.20
2017/18 1.96% $10.00 $159.27
2018/19 3.01% $10.00 $164.07
2019/20 2.58% $10.00 $168.28
2020/21 2.30% $10.00 $172.15
2021/22 1.69% $46.14 $175.06
2022/23 8.22% $92.28 $189.46
2023/24 6.45% $115.36 $201.67
2024/25 3.80% $144.20 $209.33
2025/26 3.81% $173.02 $217.32
2026/27 2.63% $217.32 $223.03
F. CAPITAL IMPROVEMENT PLANS
There are no projects planned in the District at this time.
2026/2027 Buena Vista Landscaping and Lighting District Page 17 IV. DISTRICT DIAGRAM
The Diagram for the Buena Vista Landscaping and Lighting District is on file with the City Clerk and by reference herein is made part of this Report. The parcels within the Buena Vista Landscaping and Lighting District consist of the lots, parcels and subdivisions of land shown on the Imperial Assessor’s parcel maps. The lines and dimensions shown on the County Assessor Parcel maps for the current year are incorporated by reference herein and made part of this Report.
2026/2027 Buena Vista Landscaping and Lighting District Page 18 V. FISCAL YEAR 2026/2027 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District represents the parcels as shown on the Imperial County Secured Roll and reflective of the Assessor’s Parcel Maps.
A listing of the current parcels to be assessed within this District along with the assessment amounts is provided on the following page. The parcels identified in the Assessment Roll represent all properties within the District that receive a special benefit from the improvements. Parcels that do not receive a special benefit, including public streets, rights-of-way, utility easements, sliver parcels, common areas, or other non-buildable lots, have been assigned 0.00 EBUs and are exempt from assessment. These exempt parcels are included in the roll for reference but are not assessed.
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-108)
Item: 8.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-108
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY
REPORT REGARDING THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY
REPORT REGARDING THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
FISCAL IMPACT:
Will be the first step in determining the coming year's assessment for The District.
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
On an annual basis, the El Centro Legacy Ranch Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff recommends Adopting Resolution 26- , A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF EL CENTRO FOR PRELIMINARY APPROVAL OF THE ENGINEER'S
ANNUAL LEVY REPORT REGARDING THE EL CENTRO LEGACY RANCH
LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
ATTACHMENTS:
1. 00085712
2. FY2627 El Centro Legacy Ranch LLD Engineer's Report_IM
04/2026/cdz/A26-0072/Reso/EngineersLevyRptLegacyRanchLLD 1 RESOLUTION NO. 26-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, FOR PRELIMINARY APPROVAL
OF THE ENGINEER’S ANNUAL LEVY REPORT REGARDING
THE EL CENTRO LEGACY RANCH LANDSCAPING AND
LIGHTING DISTRICT FOR THE LEVY AND COLLECTION OF
ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL
YEAR 2026-2027
WHEREAS, the City Council of the City of El Centro, California (the “City Council”) has, by previous resolution, ordered the preparation of an Engineer’s report (the “Report”) regarding the assessment district designated as the Legacy Ranch Landscaping and Lighting District (the “District”) for the levy and collection of assessments related thereto for Fiscal Year 2026-2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and WHEREAS, there has now been presented to this City Council the Report as required by Chapter 1, Article 4, Section 22566 of said Act; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented and is preliminarily satisfied with the District, the improvements described therein, each of the budget items and documents as set forth therein, and is satisfied that the proposed annual assessments have been assigned in accordance with the special benefits received from the improvements, operation, administration, maintenance and services to be performed within the District, as set forth in the Report.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. The above recitals are true, correct and incorporated fully herein as findings.
2. The Report, as presented, consists of the following:
(a) A Description of Improvements.
(b) A Diagram of the District.
(c) The proposed Annual Budget for the fiscal year (Costs and Expenses). (d) The Method of Apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment. (e) The District Roll containing the Levy for each Assessor Parcel Number within the District commencing Fiscal Year 2026-2027.
04/2026/cdz/A26-0072/Reso/EngineersLevyRptLegacyRanchLLD 2
3. The District and the associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of California Constitution Article XIIID.
4. The Report is hereby approved on a preliminary basis, and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.
5. The City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026.
CITY OF EL CENTRO
By: ____________________________
Michael Crankshaw, Mayor
ATTEST:
By: ___________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY
By: ___________________________
Joanna Hoff, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By___________________________
Norma Wyles, City Clerk
City of El Centro
Legacy Ranch
Landscaping and Lighting District
FISCAL YEAR 2026/2027
ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: April 28, 2026
Public Hearing: June 2, 2026
27368 Via Industria, Suite 200
Temecula, California 92590
T. 951.587.3500 800.755.6864
F. 951.587.3510 888.326.6864
www.willdan.com
ENGINEER'S REPORT AFFIDAVIT
Legacy Ranch Landscaping and Lighting District
The District includes the parcels of land within the residential and commercial subdivisions known as
Legacy Ranch
City of El Centro,
County of Imperial, State of California
This Report identifies the parcels within Legacy Ranch Landscaping and Lighting District and relevant zones therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2026/2027, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Imperial County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.
Dated this ____________ day of ______________, 2026.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of El Centro
By: ________________________________
Michelle Laase
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888
TABLE OF CONTENTS
EXECUTIVE SUMMARY ................................................................................................ 1 A. INTRODUCTION 1
B. PROPOSITION 218 COMPLIANCE 1
C. DISCLAIMER 2
I. PLANS AND SPECIFICATIONS .......................................................................... 2 A. DESCRIPTION OF THE DISTRICT 2
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
C. IMPROVEMENTS AND SERVICES 3
II. METHOD OF APPORTIONMENT ........................................................................ 6 A. BENEFIT ANALYSIS 6
B. ASSESSMENT METHODOLOGY 9
III. ESTIMATE OF COSTS ...................................................................................... 11 A. CALCULATION OF ASSESSMENTS 12
B. DESCRIPTION OF BUDGET ITEMS 12
C. DISTRICT BUDGET 15
D. ASSESSMENT RANGE FORMULA 16
E. HISTORICAL RATES 17
F. CAPITAL IMPROVEMENT PLANS 17
IV. DISTRICT DIAGRAM ......................................................................................... 18 V. FISCAL YEAR 2026/2027 ASSESSMENT ROLL ............................................. 19
2026/2027 Legacy Ranch Lighting and Landscaping District Page 1
EXECUTIVE SUMMARY
A. INTRODUCTION
The City of El Centro (“City”) created the Legacy Ranch Landscaping and Lighting District (“District”) in order to provide for the ongoing maintenance, operation and servicing of park, certain perimeter landscaping, off-site landscaping improvements, and street lighting improvements installed in connection with development of properties within the District. This District provides the financial mechanism (annual assessments) by which the ongoing operation and maintenance of these improvements are funded.
The District was formed in 2007 and annual assessments are levied pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (“Article XIIID”).
This Engineer’s Annual Levy Report (“Report”) describes the District and the proposed assessments for Fiscal Year 2026/2027. The annual budget for the maintenance and operation of the improvements is based on estimated expenses for the upcoming Fiscal Year. Parcels within the District are assessed proportionately for only those improvements and services that are a special benefit.
The District, boundaries, improvements and services, method of apportionment and assessments described in this Report are based on current development and improvement plans including direct expenditures, incidental expenses, and reserves associated with the maintenance and servicing of the improvements. These detailed plans and specifications approved by the City are made part of this report by reference.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Imperial County (“County”) Assessor’s Office. The County Auditor/Controller uses APNs and specific Fund Numbers to identify properties to be assessed on the tax roll for special district assessments.
Following consideration of public comments and written protests at a noticed Public Hearing, the City Council may confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year 2026/2027 pursuant to the 1972 Act. The assessment information approved will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel.
B. PROPOSITION 218 COMPLIANCE
This Engineer’s Report has been prepared in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218) and the Landscaping and Lighting Act of 1972. The assessments described herein represent the continuation of previously approved annual levies, and do not constitute a new or increased assessment.
Proposition 218 procedures, including mailed notice and the opportunity for property owner protest, would only apply if a future adjustment proposes to increase the assessment rate above the maximum amount previously approved by property owners.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 2 C. DISCLAIMER
If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Engineer’s Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.
I. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
Legacy Ranch Landscaping and Lighting District consists of all lots, parcels and subdivisions of land located in the development area described below:
Legacy Ranch: The District encompasses an area of land of approximately thirtyseven acres (37 acres) in size. It is bordered on the east side by Farnsworth Road and on the west side by Third Street and is located between W.
Dannenberg Road to the north and W. McCabe Road to the south.
The District includes:
143 single-family residential lots, and
A 1.5-acre community park which is located wholly within the residential subdivision of the District and is to be dedicated to the City. The park is adjacent to and south of Charles Elmore Drive and is surrounded by residential lots of the District on its three other sides.
The location and borders of the District can be seen in Part V of this Report.
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
The installation or planting of landscaping.
The installation or construction of statuary, fountains, and other ornamental structures and facilities.
The installation or construction of public lighting facilities. The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
The maintenance or servicing, or both, of any of the foregoing. The acquisition of any existing improvement otherwise authorized pursuant to this section.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 3 Incidental expenses associated with the improvements including, but not limited to:
The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
The costs of printing, advertising, and the publishing, posting and mailing of notices; Compensation payable to the County for collection of assessments; Compensation of any engineer or attorney employed to render services; Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
Costs associated with any elections held for the approval of a new or increased assessment.
The 1972 Act defines "Maintain" or "Maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
Repair, removal, or replacement of all or any part of any improvement. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
The removal of trimmings, rubbish, debris, and other solid waste. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
C. IMPROVEMENTS AND SERVICES
The purpose of this District is to ensure the ongoing maintenance, operation and servicing of park, landscaping, and lighting improvements established or installed in connection with development of properties within the District. The improvements to be maintained and funded through the District assessments are generally described as:
Park Maintenance
Park landscaping including trees, vegetation, irrigation systems and hardscape improvements located within the park which is to be dedicated to the City for maintenance;
Grass field for open play;
Playground equipment including a tot lot with a shade structure; Pavilion for picnic area;
2026/2027 Legacy Ranch Lighting and Landscaping District Page 4 Covered picnic area with picnic tables;
Furnishings including a water fountain, benches and trash receptacles; Security lighting throughout the park;
Approximately 49,000 square feet of turf grass including a grass field of approximately 35,000 square feet inside of the park walk and 15,000 square feet outside of the park walk for open play;
Trees of assorted varieties of approximately 24” box size; Ornamental shrubs of approximately 5-gallon size;
Ornamental vines of approximately 5-gallon size;
Meandering concrete park walks along the perimeter of the park including concrete under pavilions, benches and memorial plaza;
Concrete mow curbs;
A memorial park monument sign with a plaque on the north side of the park; and a flagpole;
Water fountains;
Park benches;
Trash receptacles; and
All appurtenant facilities, equipment, materials and utilities related to the aforementioned improvements.
All parcels within the District are served by the park and can utilize the open entrance areas from Charles Elmore Drive.
Landscape Improvements
The landscape improvements to be funded by the District assessments may include, but are not limited to, landscaping material and facilities that benefit the properties within the District. These improvements include turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, entryway monuments, and associated appurtenant facilities located within the street right-of-ways and public areas including streetscape areas surrounding the development and at an off-site improvements location (retention basin) on the northeast corner of the Countryside North development. The following is a description of the landscape improvements:
Perimeter landscape improvements along Farnsworth Lane frontage, consisting of trees no less than 24” box in size; planting areas of assorted shrubs, vines and groundcover of approximately 12,000 square feet, and turf of approximately 48,000 square feet. These improvements include those associated with landscaping for an Imperial Irrigation District easement located alongside Farnsworth Lane, on the eastern boundary of the development. Perimeter landscape improvements along Third Street frontage, consisting of trees no less than 24” box in size; planting areas of assorted shrubs, vines and groundcover of approximately 12,000 square feet; and turf of approximately 4,000 square feet.
Perimeter landscape improvements along Valor Lane close to the main entry into the development, consisting of trees and planting areas of assorted shrubs, vines and groundcover of approximately 2,000 square feet.
Off-site landscape maintenance for the 5,600 of retention basin landscaping that the development benefits from includes but is not limited to trash removal, weed clearing and other necessary landscape maintenance within the basin.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 5 Public Street Lighting Improvements
The street lighting improvements may include but are not limited to electrical energy, lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with and located within the street right-of-ways and public areas surrounding the development:
All public street lighting within the residential subdivision; which includes approximately 30 street-lights, including one close to the northwest corner of the park.
Security lighting throughout the park.
Public street lighting, traffic signals and other public lighting facilities on the streets surrounding or adjacent to the development and other public areas associated or necessary for development of properties within the District.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 6 II. METHOD OF APPORTIONMENT
A. BENEFIT ANALYSIS
LEGISLATIVE AUTHORITY
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.
In addition, pursuant to the Constitution, Article XIIID, Section 4, a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits may be assessed.
PROPOSITION 218 BENEFIT ANALYSIS
The costs of the improvements have been identified and allocated to properties within the District based on special benefit. The improvements to be provided by this District and for which properties will be assessed have been identified as an essential component and local amenity that provides a direct reflection and extension of the properties within the District, for which the property owners and residents have expressed a high level of support.
This District was formed to establish and provide for the improvements that enhance the presentation of the surrounding properties and developments. These improvements will directly benefit the parcels to be assessed within the District. The assessments and method of apportionment are based on the premise that the assessments will be used to construct and install landscape and lighting improvements within the existing Legacy Ranch District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated by the District will be used solely for such purposes.
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:
Article XIIID Section 2d of the California Constitution (Proposition 218) defines District as follows:
2026/2027 Legacy Ranch Lighting and Landscaping District Page 7 “District” means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service.
Article XIIID Section 2i of the California Constitution defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.” Article XIIID Section 4a of the California Constitution defines Proportional Special Benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
SPECIAL BENEFITS
To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. Each of the improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the Constitution and 1972 Act. The improvements associated with this District have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the proposed development plans. As such, these improvements would be necessary and required of individual property owners for the development of such properties and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of ensuring the maintenance and operation of the improvements are of direct and special benefit to the properties.
The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives special benefits from the landscape and lighting improvements. The desirability and security of properties is enhanced by the presence of street lighting and well-maintained landscaping in close proximity to those properties.
The special benefits associated with all landscaping improvements are specifically:
Enhanced desirability of properties through association with the improvements; Improved aesthetic appeal of properties providing a positive representation of the area and properties;
Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping;
2026/2027 Legacy Ranch Lighting and Landscaping District Page 8 Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention;
Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties; Enhanced quality of life through well-maintained parks and landscaped areas; Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti; and
Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.
The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:
Enhanced deterrence of crime and aid to police protection; Increased nighttime safety on roads and streets;
Improved ability of pedestrians and motorists to see; Improved ingress and egress to property;
Reduced vandalism and other criminal act and damage to improvements or property; and
Improved traffic circulation and reduced nighttime accidents and personal property loss.
Collectively these landscaping and lighting improvements and related assessments enhance the security, overall use, presentation and marketability of the properties, and ensure the long-term cost-efficiency of services that are obtained through the City provided maintenance (economy of scale), and the regulatory restrictions on future cost increases.
GENERAL BENEFIT
In reviewing the location and extent of the specific improvements funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements have been installed as part of the development of properties within the District or are improvements that would otherwise be shared by and required for development of those properties. Although the District improvements are located on public streets or in public areas that are visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for the appearance and advantage of the properties within the District that are directly associated with those improvements. Although the improvements include public easements, right-of-ways, streets and other amenities available or visible to the public at large, the construction and installation of these improvements are only necessary for the development of properties within the District and are not required nor necessarily desired by any properties or developments outside the District boundary.
Therefore, any public access or use of the improvements by others is incidental and there is no measurable general benefit to properties outside the District or to the public at large.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 9 B. ASSESSMENT METHODOLOGY
The method of apportionment for the District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District.
Equivalent Benefit Unit Application
To calculate and identify the proportional special benefit received by each parcel and ultimately each parcel’s proportionate share of the improvement costs it is necessary to consider not only the improvements and services to be provided, but the relationship each parcel has to those improvements as compared to other parcels in the District.
Article XIIID Section 4a of the California Constitution (Proposition 218) reads in part:
“…The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
The method of apportionment (method of assessment) developed for this District is based on the premise that each property to be assessed receives a particular and distinct benefit (special benefit) from the improvements, services and facilities to be financed by the District assessments and to assess benefits equitably it is necessary to calculate each property’s relative share of the special benefits conferred by the funded improvements and service. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized in this District and establishes a basic unit of benefit (base value) and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. This EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics.
The Equivalent Benefit Unit method of assessment apportionment uses the single-family home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU). The other land uses are converted to EBUs based on an assessment formula that equates the property’s specific development status, type of development (land use), and size of the property, as compared to a single-family home site.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 10 Land Use Classifications
Single-Family Residential: This land use is defined as a fully subdivided residential home site with or without a structure. This land use is assessed at 1.0 EBU per lot or parcel. This is the base value that all other land use types are compared and weighted against (i.e. Equivalent Benefit Unit or EBU).
Multi-Family Residential: This land use is defined as a fully subdivided residential parcel that has more than one residential unit developed on the property. This land use is assessed at 1.0 EBU per dwelling unit.
Planned-Residential Development: This land use is defined as any property not fully subdivided with a specific number of proposed residential lots or dwelling units to be developed on the parcel. This land use type is assessed at 1.0 EBU per planned (proposed) residential lot or dwelling unit.
Vacant Single-Family Residential: This land use is defined as property currently zoned for single-family detached residential development, but a tentative or final tract map has not been submitted and/or approved. This land use is assessed at 0.5 EBU per parcel.
Vacant Multi-Family Residential: This land use is defined as property currently zoned for multi-family residential development, but a tentative or final tract map has not been submitted and/or approved. This land use is assessed at 0.5 EBU per parcel.
Vacant Commercial: This land use is defined as property currently zoned for commercial use, but not specifically identified as commercial property. This land use is assessed at 1.0 EBU per acre. Parcels less than 1 acre are assigned a minimum of 1.0 EBU. Parcels over 50 acres are assigned a maximum of 50 EBU.
Developed Commercial: This land use is defined as property developed for either commercial or industrial use. This land use type is assessed at 4.0 EBU per gross acre.
Parcels less than 0.25 acres are assigned a minimum of 1.0 EBU and there is no maximum acreage cap, as is the case with Vacant Commercial Property.
Recreational or Limited Commercial Use: This land use is defined as property used for recreational or commercial use that is not part of the improvements provided by the District. This land use classification may include, but is not limited to, golf courses, commercial parking lots or commercial properties where less than ten percent of the total acreage has been developed. This land use is assessed at 2.0 EBU per acre.
Similar to Commercial properties, there is no maximum acreage cap for this land use but parcels less than 0.5 acres are assigned a minimum 1.0 EBU.
Exempt Parcels: This land use identifies properties that are not assessed and are assigned 0.0 EBU. This land use classification may include, but is not limited, to lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and right-of-ways including greenbelts and parkways; utility right-of-ways; common areas, sliver parcels and bifurcated lots or any other property that cannot be developed; park properties and other publicly owned properties that are part of the District improvements or that have little or no improvement value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 11 The following table provides a listing of land use types, land use code designations, the Equivalent Benefit Unit factor applied to that land use type, and the multiplying factor used to calculate each parcel’s individual EBU.
Land Use Codes and Equivalent Benefit Units
Property Type Land Use
Code
Equivalent
Benefit
Unit
Multiplier
Single-Family Residential SFR 1.0 Lot/Parcel
Multi-Family Residential MFR 1.0 Dwelling Unit
Planned Residential Development PRD 1.0 Planned Residential Lot or Dwelling Unit Vacant Single-Family Residential SFV 0.5 Parcel
Vacant Multi-Family Residential MFV 0.5 Parcel
Vacant Commercial CMV 1.0 Acreage
Developed Commercial COM 4.0 Acreage
Recreational or Limited Commercial Use REC 2.0 Acreage
Exempt XMT 0.0 Parcel
2026/2027 Legacy Ranch Lighting and Landscaping District Page 12 III. ESTIMATE OF COSTS
A. CALCULATION OF ASSESSMENTS
The benefit formula applied to parcels within the District is based on the preceding Equivalent Benefit Unit (EBU) table. Each parcel’s EBU correlates the parcel’s special benefit received as compared to the other parcels benefiting from the improvements.
The following formula is used to calculate each parcel’s EBU (proportional benefit).
Parcel Type EBU x Acres/Dwelling Units/Parcel/Lot = Parcel EBU The total number of Equivalent Benefit Units (EBUs) is the sum of individual EBUs applied to parcels that receive special benefit from the improvements. An assessment amount per EBU (“Rate”) is established by taking the net total cost of the improvements and dividing that amount by the total number of EBUs of the parcels benefiting from the improvements.
This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s proportionate benefit and assessment obligation for that improvement.
Total Balance to Levy / Total EBU = Rate per EBU
Rate per EBU x Parcel EBU = Parcel Levy Amount
B. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded through the District.
Direct Annual Maintenance & Operating Expenses
Landscaping Maintenance Costs/Labor — Includes all regularly scheduled labor and general maintenance cost including all wages, salaries, benefits and contract services required to properly maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.
Landscaping Supplies — Includes all materials, supplies, (e.g. pipe, fertilizer, insecticides, fuel, cleaning material etc.), and equipment, (e.g. communication, small tools, rentals, machinery etc.), required to operate, maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.
Utilities — The furnishing of water and electricity required for the operation and maintenance of the improvements and facilities.
Miscellaneous Expenses — This item includes repairs to the improvements and facilities that are not included in the yearly maintenance costs. This may include repair of damaged amenities due to vandalism, storms, etc. Also, included may be planned upgrades or replacements of the improvements and equipment that provide a direct benefit to the District.
Incidental Expenses
District Administration — May include all or a portion of the administrative and professional service costs associated with the coordination of District services and
2026/2027 Legacy Ranch Lighting and Landscaping District Page 13 operations including response to public concerns and education and procedures associated with the levy and collection of assessments.
Professional Fees for Administration — This budget item includes the costs of contracting with professionals to provide administrative, legal or engineering services specific to the District.
County Per Parcel Fee — This is the cost to the District for the County to collect assessments on the property tax bills.
Levy Adjustments
Reserve Fund Collection/(Transfer) — The 1972 Act pursuant to Chapter 1, Article 4 Section 22569 (a), provides for a District Reserve Fund. This Reserve Fund provides for the collection of funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through December 10th or when the County provides the City with the first installment of assessments collected from the property tax bills (typically January or February). Negative amounts shown for this budget item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non-District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year.
Interest Credit – This amount is the interest earnings for the District.
Capital Improvement Fund Collection/(Transfer) – The 1972 Act pursuant to Chapter 5, beginning with Section 22660, provides for the District to establish by resolution an assessment installment plan for proposed improvements and expenditures that are greater than can be conveniently raised from a single annual assessment. Depending on the nature of the planned improvements, the collection of funds necessary to complete the project may be collected over a period up to thirty years, but typically not more than five years. The funds collected shall be accumulated in a separate improvement fund commonly referred to as a Capital Improvement Fund (CIF) and are not considered part of the regular maintenance of the improvements or the Reserve Fund.
Because the money accumulated in the Capital Improvement Fund is for a specific planned project (budgeted separately), the amount shown for this item in the annual budget will typically be a positive number representing the amount being collected that year as part of the Balance to Levy. A negative number (Contribution) should only occur after the project has been completed and excess funds are being credited back to the District’s regular accounts. The actual fund balances and expenditures for Capital Improvements are clearly identified under the Fund Balance Information section of the Budget.
General Fund Loan Repayment/(Advances) — This item represents repayments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current Fiscal Year that must be repaid by future assessments. Similar to the Reserve
2026/2027 Legacy Ranch Lighting and Landscaping District Page 14 Collection/ (Contribution) line item, this item directly impacts the Reserve Fund Balances either positively or negatively.
Repayments are shown as a positive number and represent additional money being collected in the current annual assessment to repay a prior loan. These loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior years and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures and collect repayment of the loan through the annual assessments the following year or possibly over several years. Generally, all available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative number indicating the loan amount is still outstanding. A loan for the current fiscal year (Contribution) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures.
Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of Total Direct and Administration Costs, the Reserve Collection/ (Contribution), Replenishment/ (Contribution), and Other Revenue Sources.
District Statistics
Total Parcels — The total number of parcels within the District.
Total Parcels Levied — The total number of parcels within the District that are assessed. Non-assessable lots or parcels include properties that have been determined to receive no special benefits from the improvements and may include land principally encumbered by public or other right-of-ways or easements, common areas, and/or parcels that have restricted use or development potential.
Total Equivalent Benefit Units — The typical single-family residential parcel is assigned one (1.0) Equivalent Benefit Unit. Every other land-use or property type is assigned EBUs based on an assessment formula that equates the property’s specific development status, type of development (land-use), and size, to a typical single-family residential parcel.
Applied Levy per EBU — This amount represents the assessment rate being applied to each parcel. The Levy per EBU is the result of dividing the total Balance to Levy, by the sum of the Total Equivalent Benefit Units to be assessed.
Maximum Levy per EBU — This amount represents the maximum assessment rate being applied to each EBU. The Maximum Assessment Rate is equal to the initial Assessment Rate approved by property owners adjusted annually by the percentage increase of the Local Consumer Price Index (CPI) for San Diego-Carlsbad, CA Area for All Urban Consumers.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 15 C. DISTRICT BUDGET
DIRECT COSTS
$39,106
5,000
8,500
3,700
5,000
10,000
$71,306
$3,500
3,752
48 $7,300
$78,606
$13,845
Interest Credit (150)
0 0
$13,695
$92,301
DISTRICT STATISTICS
146
143
143.00
$645.46
$661.33
RESERVE INFORMATION
Beginning Projected Reserve Balance 07/1/2026 $29,024
Collection/(Transfer) 13,845
0 Ending Projected Reserve Balance 06/30/2027 $42,869
Total Equivalent Benefit Units
Applied Levy per EBU
Maximum Assessment per Benefit Unit (Current Fiscal Year) Total Parcels Levied
General Fund Loan Repayment/(Advances)
County Fee
Subtotal Administration Costs
TOTAL DIRECT AND ADMINISTRATION COSTS
LEVY ADJUSTMENTS
Reserve Fund Collection/(Transfer)
Capital Improvement Fund Collection/(Transfer)
General Fund Loan Repayment/(Advances)
TOTAL LEVY ADJUSTMENTS
BALANCE TO LEVY
Total Parcels
Levy Components Special Benefit
Professional Fees for Administration
Landscaping Maintenance Costs/Labor
Landscaping Supplies
Utilities: Water
Utilities: Electricity
Miscellaneous Expenses
Parks & Recreation Equipment
Subtotal Direct Costs
District Administration
ADMINISTRATION COSTS
City of El Centro
Legacy Ranch Landscaping and Lighting Assessment
Fiscal Year 2026/2027
Fund Number: 92310
2026/2027 Legacy Ranch Lighting and Landscaping District Page 16 D. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).
The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.
As part of the District formation, balloting of property owners is required pursuant to the Constitution Article XIIID Section 4. The property owner ballots include an Assessment to be approved, as well as the approval of an assessment range formula.
The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted annually by the percentage increase in the local Consumer Price Index (CPI) in the San Diego-Carlsbad area for All Urban Consumers from January to January.
For Fiscal Year 2026/2027, the percentage increase of the local CPI is 2.63%.
Beginning in the second fiscal year of the District (Fiscal Year 2008/2009) and each fiscal year thereafter, the Maximum Assessment will be recalculated and a new Maximum Assessment established. The Maximum Assessment is adjusted annually and is calculated independent of the District’s annual budget and proposed annual assessment. Any proposed annual assessment (rate per EBU) less than or equal to this Maximum Assessment is not considered an increased assessment, even if the proposed assessment is much greater than the assessment applied in the prior fiscal year.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 17 E. HISTORICAL RATES
Fiscal Year CPI Applied Rate Max Rate
2007/08 N/A $391.16 $392.00
2008/09 2.29% $400.97 $400.97
2009/10 3.85% $416.42 $416.43
2010/11 0.00% $416.42 $416.43
2011/12 1.32% $416.42 $421.92
2012/13 3.03% $354.55 $434.71
2013/14 1.60% $50.00 $441.68
2014/15 1.31% $50.00 $447.45
2015/16 1.85% $50.00 $455.74
2016/17 1.62% $50.00 $463.12
2017/18 1.97% $50.00 $472.22
2018/19 3.01% $49.83 $486.46
2019/20 2.58% $49.83 $498.99
2020/21 2.30% $173.36 $510.47
2021/22 1.69% $173.26 $519.11
2022/23 8.22% $259.88 $561.80
2023/24 6.45% $350.84 $598.01
2024/25 3.80% $473.63 $620.73
2025/26 3.81% $429.20 $644.41
2026/27 2.63% $645.46 $661.33
F. CAPITAL IMPROVEMENT PLANS
Purchase and/or replacement of playground equipment at the park is planned for Fiscal Year 2026/2027.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 18 IV. DISTRICT DIAGRAM
The Diagram for the Legacy Ranch Landscaping and Lighting District is on file with the City Clerk and by reference herein is made part of this Report. The parcels within the Legacy Ranch Landscaping and Lighting District consist of all lots, parcels and subdivisions of land shown on the Imperial Assessor’s parcel maps. The lines and dimensions shown on the County Assessor Parcel maps for the current year are incorporated by reference herein and made part of this Report.
2026/2027 Legacy Ranch Lighting and Landscaping District Page 19 V. FISCAL YEAR 2026/2027 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District represents the parcels as shown on the Imperial County Secured Roll and reflective of the Assessor’s Parcel Maps. A listing of the current parcels to be assessed within this District along with the assessment amounts is provided on the following page. The parcels identified in the Assessment Roll represent all properties within the District that receive a special benefit from the improvements. Parcels that do not receive a special benefit, including public streets, rights-of-way, utility easements, sliver parcels, common areas, or other nonbuildable lots, have been assigned 0.00 EBUs and are exempt from assessment. These exempt parcels are included in the roll for reference but are not assessed.
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-109)
Item: 9.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-109
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT, FOR FISCAL YEAR 2026-2027; AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT, FOR FISCAL YEAR 2026-2027; AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
FISCAL IMPACT:
Will be the first step in determining the coming year's assessment for The District.
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
On an annual basis, the El Centro Legacy Ranch Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff recommends Adopting Resolution 26- , A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND
COLLECTION OF ASSESSMENTS FOR THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT, FOR FISCAL YEAR 2026-2027; AND
ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
ATTACHMENTS:
1. 00085713
04/2026/cdz/A26-0072/Reso/InitiatingProceedingsLegacyRanchLLD 1 RESOLUTION NO. 26-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, INITIATING PROCEEDINGS FOR
THE LEVY AND COLLECTION OF ASSESSMENTS FOR THE
EL CENTRO LEGACY RANCH LANDSCAPING AND
LIGHTING DISTRICT, FOR FISCAL YEAR 2026-2027; AND
ORDERING THE PREPARATION OF AN ENGINEER’S
REPORT IN CONNECTION THEREWITH
WHEREAS, the City Council of the City of El Centro, California (the “City Council”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”), desires to levy and collect annual assessments for the Legacy Ranch Landscaping and Lighting District (the “District”) to pay for the operation, maintenance and servicing of the landscaping improvements and all appurtenant facilities related thereto; and
WHEREAS, the Act provides for the levy of such assessments by the County of Imperial on behalf of the City of El Centro (the “City”) pursuant to Chapter 4, Article 2, Sections 22645-22647 of the Act; and
WHEREAS, the District and the associated assessments are in compliance with the provisions of California Constitution Article XIIID, and
WHEREAS, the City Council has retained Willdan Financial Services as the Engineer for the purpose of assisting with the annual levy of the District, and to prepare and file an Engineer’s Report with the City Clerk in accordance with the Act.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. The above recitals are true, correct and incorporated fully herein as findings.
2. The City Council hereby proposes to levy and collect assessments against the lots and parcels of land within such District to pay for the costs and expenses of the improvements described below in section 4 for the fiscal year commencing July 1, 2026, and ending June 30, 2027, pursuant to the Act and as provided by Article XIII D of the California Constitution.
2. The general location and boundaries of the District are shown on maps on file in the office of the City’s City Clerk, which are incorporated herein by reference, and open to public inspection.
3. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of street lighting, turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other
04/2026/cdz/A26-0072/Reso/InitiatingProceedingsLegacyRanchLLD 2 fencing, entryway monuments, street lighting and associated appurtenant facilities located within the streetscape (and perimeter landscaping) surrounding the developments.
Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the street lighting, ornamental structures, landscaping and appurtenant facilities, including repair, removal or replacement of all or part of any of the street lighting, ornamental structures, landscaping or appurtenant facilities. Servicing means the furnishing of electricity for the street lighting and operation of the ornamental structures, landscaping, and appurtenant facilities, and water for the irrigation and control of the landscaping and the maintenance of any of the ornamental structures, landscaping, lighting and appurtenant facilities.
4. The City Council hereby designates Willdan Financial Services as the Engineer for the purposes of these proceedings and orders the Engineer to prepare and file with the City Clerk a written report in accordance with Article XIII D, Section 4 of the California Constitution and Chapter 1, Article 4, Sections 22565, et seq., of the Act for fiscal year 2026-2027 commencing July 1, 2026, and ending June 30, 2027. Such Report shall refer to the District by its distinctive designation.
5. The lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental entity, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026.
CITY OF EL CENTRO
By: _________________________
Michael Crankshaw, Mayor
ATTEST:
By: __________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY
By: __________________________
Joanna Hoff, City Attorney
04/2026/cdz/A26-0072/Reso/InitiatingProceedingsLegacyRanchLLD 3
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By ____________________________
Norma Wyles, City Clerk
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-110)
Item: 10.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-110
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, DECLARING ITS INTENTION TO LEVY AND COLLECT
ANNUAL ASSESSMENTS RELATED TO THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO, CALIFORNIA, DECLARING ITS INTENTION TO LEVY AND COLLECT
ANNUAL ASSESSMENTS RELATED TO THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
FISCAL IMPACT:
Will be the first step in determining the coming year's assessment for The District.
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
On an annual basis, the El Centro Legacy Ranch Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff recommends Adopting Resolution 26- , A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF EL CENTRO, CALIFORNIA, DECLARING ITS INTENTION TO LEVY
AND COLLECT ANNUAL ASSESSMENTS RELATED TO THE EL CENTRO LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
ATTACHMENTS:
1. Reso Legacy 26-27 INTENTION TO LEVY AND COLLECT
04/2026/cdz/A26-0072/Reso/IntenttoLevyLegacyRanchLLD 1
RESOLUTION NO. 26-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, DECLARING ITS INTENTION TO
LEVY AND COLLECT ANNUAL ASSESSMENTS RELATED
TO THE EL CENTRO LEGACY RANCH LANDSCAPING AND
LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027
WHEREAS, the City Council of the City of El Centro, California (the “City Council”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”) and by previous resolution, initiated proceedings for the Legacy Ranch Landscaping and Lighting District (the “District”) to levy and collect annual assessments to pay for the operation, maintenance and servicing of landscaping, lighting and all appurtenant facilities related thereto for Fiscal Year 2026- 2027; and
WHEREAS, the City Council desires to levy and collect the annual assessments against lots and parcels of land within the District to pay the cost and expenses related to the improvements described herein; and
WHEREAS, the engineer selected by the City Council has prepared and filed with the City Clerk for the City of El Centro, California (the “City”) a report, which is incorporated herein and made part of this resolution, in connection with the District and levy of assessments for Fiscal Year 2026-2027 (beginning July 1, 2026 and ending June 30, 2027) in accordance with Chapter 1, Article 4, Sections 22565, et seq., of the Act, and the City Council did by previous resolution preliminarily approve such report.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. Recitals. The above recitals are true, correct and incorporated fully herein as findings.
2. Declaration of Intention. The City Council hereby declares that it is its intention to levy and collect assessments within the District for Fiscal Year 2026-2027 in accordance with Chapter 3, Section 22624 of the Act, over and including the land within the District boundary, to pay the annual costs of the improvements and services described herein.
3. Location of District. The Legacy Ranch Landscaping and Lighting District includes the area bordered on the east side by Farnsworth Road and on the west side by Third Street and is located between West Danenberg Drive to the north and West McCabe Road to the south, as the boundaries of the District shown in the Fiscal Year 2026-2027 engineer’s report.
4. Description of Improvements. The improvements within the District may include, but are not limited to, all landscaping and lighting material and facilities, such as turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated
04/2026/cdz/A26-0072/Reso/IntenttoLevyLegacyRanchLLD 2
appurtenant facilities located within the streetscape (and perimeter landscaping), lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities. The Fiscal Year 2026-2027 engineer’s report provides a full and detailed description of all new improvements or substantial changes in exiting improvements.
5. Proposed Assessment Amounts. The proposed assessment for each parcel within the boundaries of the District are outlined in the Fiscal Year 2026-2027 engineer’s report, which such assessments increased from Fiscal Year 2025-2026. The report details the proposed assessments necessary to provide for the annual operation, administration, services and maintenance of the improvements described herein for the District. The District and the associated assessments as outlined in the Fiscal Year 2026-2027 engineer’s report are in compliance with the provisions of California Constitution Article XIIID.
6. Public Hearing. The City Council hereby declares its intention to conduct a public hearing concerning the District and the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act.
7. Notice of Public Hearing. Notice is hereby given that a public hearing on these matters will be held by the City Council on Tuesday, June 16, 2026 at 6:00 p.m. or as soon thereafter as feasible in the regular meeting chambers of the City Council located at 1275 Main Street, El Centro, California 92243.
8. Notice. The City Clerk shall cause notice to be given of the time and place of the public hearing by causing the publishing of this resolution once in the local paper not less than ten (10) days before the date of the public hearing and by posting a copy of this resolution on the official bulletin board customarily used by the City Council for the posting of notices.
9. Written Protests. Any interested person may file a written protest with the City Clerk prior to and no later than the conclusion of the public hearing, either during the public hearing or delivered to the City Clerk at 1275 Main Street, El Centro, California 92243 prior to the public hearing. Any interested person having previously filed a written protest, may file a written withdrawal of that protest in the same manner. A written protest shall state all grounds of objection and shall contain a description sufficient to identify the property owned by the protesting person. At the public hearing, all interested persons shall be afforded the opportunity to hear and be heard.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026.
CITY OF EL CENTRO
By: ____________________________
Michael Crankshaw, Mayor
04/2026/cdz/A26-0072/Reso/IntenttoLevyLegacyRanchLLD 3
ATTEST:
By: ___________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY
By: ___________________________
Joanna Hoff, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By___________________________
Norma Wyles, City Clerk
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-111)
Item: 11.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-111
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
FISCAL IMPACT:
Will be the first step in determining the coming year's assessment for The District.
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
On an annual basis, the Town Center Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff recommends Adopting Resolution No. 26- , A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY
AND COLLECTION OF ASSESSMENTS FOR THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND
ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION
THEREWITH.
ATTACHMENTS:
1. 00085733
04/2026/cdz/A26-0073/Reso/InitiateProceedingsTownCenterLLD 1 RESOLUTION NO. 26-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, INITIATING PROCEEDINGS FOR
THE LEVY AND COLLECTION OF ASSESSMENTS FOR THE
EL CENTRO TOWN CENTER LANDSCAPING AND
LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND
ORDERING THE PREPARATION OF AN ENGINEER’S
REPORT IN CONNECTION THEREWITH
WHEREAS, the City Council of the City of El Centro, California (the “City Council”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California beginning with Section 22500 (the “ Act”), desires to levy and collect annual assessments for the Town Center Landscaping and Lighting District (the “District”) to pay for the operation, maintenance and servicing of the landscaping improvements and all appurtenant facilities related thereto; and WHEREAS, The Act provides for the levy of such assessments by the County of Imperial on behalf of the City of El Centro (“City”) pursuant to Chapter 4, Article 2, Sections 22645-22647 of the Act; and
WHEREAS, the District and the associated assessments are in compliance with the provisions of California Constitution Article XIIID; and WHEREAS, the City Council has retained Willdan Financial Services as the engineer for the purpose of assisting with the annual levy of the District and to prepare and file an engineer’s report with the City Clerk in accordance with the Act.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. The above recitals are true, correct and incorporated fully herein as findings.
2. The City Council hereby proposes to levy and collect assessments against the lots and parcels of land within the District to pay for the costs and expenses of the improvements described below in section 4 for the fiscal year commencing July 1, 2026 and ending June 30, 2027, pursuant to the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code (the “Act”) and as provided by Article XIII D of the California Constitution.
3. The general location and boundaries of the District are shown on maps on file in the office of the City Clerk, which are incorporated herein by reference, and open to public inspection.
4. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of street lighting, turf, ground cover, shrubs, trees, plants,
04/2026/cdz/A26-0073/Reso/InitiateProceedingsTownCenterLLD 2 irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, street lighting and associated appurtenant facilities located within the streetscape (and perimeter landscaping) surrounding the developments. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the street lighting, ornamental structures, landscaping and appurtenant facilities, including repair, removal or replacement of all or part of any of the street lighting, ornamental structures, landscaping or appurtenant facilities. Servicing means the furnishing of electricity for the street lighting and operation of the ornamental structures, landscaping, and appurtenant facilities, and water for the irrigation and control of the landscaping and the maintenance of any of the ornamental structures, landscaping, lighting and appurtenant facilities.
5. The City Council hereby designates Willdan Financial Services as the Engineer for the purposes of these proceedings and orders the engineer to prepare and file with the City Clerk a written report in accordance with Article XIIID, Section 4 of the California Constitution and Chapter 1, Article 4, Sections 22565, et seq., of the Act for Fiscal Year 2026-2027 commencing July 1, 2026 and ending June 30, 2027. Such report shall refer to the District by its distinctive designation.
6. The lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental entity, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026.
CITY OF EL CENTRO
By_______________________________
Michael Crankshaw, Mayor
ATTEST:
By _____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:
Office of the City Attorney
By __________________________________
Joanna Hoff, City Attorney
04/2026/cdz/A26-0073/Reso/InitiateProceedingsTownCenterLLD 3 STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By ____________________________
Norma Wyles, City Clerk
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-112)
Item: 12.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-112
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY
REPORT REGARDING THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY
REPORT REGARDING THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
FISCAL IMPACT:
Will be the first step in determining the coming year’s assessment for The District STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
On an annual basis, the Town Center Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff recommends Adopting Resolution No. 26- , RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF EL CENTRO, FOR PRELIMINARY APPROVAL OF THE
ENGINEER'S ANNUAL LEVY REPORT REGARDING THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
ATTACHMENTS:
1. 00085732
2. FY2627 El Centro Town Center LLD Engineer's Report_IM
04/2026/cdz/A26-0073/Reso/EngineersRptTownCemterLLD 1
RESOLUTION NO. 26-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO, CALIFORNIA, FOR PRELIMINARY APPROVAL OF
THE ENGINEER’S ANNUAL LEVY REPORT REGARDING
THE EL CENTRO TOWN CENTER LANDSCAPING AND
LIGHTING DISTRICT FOR THE LEVY AND COLLECTION OF
ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL
YEAR 2026-2027
WHEREAS, the City Council for the City of El Centro, California (the “City Council”) has, by previous resolution, ordered the preparation of an engineer’s report (the “Report”) regarding the assessment district designated as the Town Center Landscaping and Lighting District (the “District”) for the levy and collection of assessments related thereto for Fiscal Year 2026- 2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and WHEREAS, there has now been presented to this City Council the Report as required by Chapter 1, Article 4, Section 22566 of the Act; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented and is preliminarily satisfied with the District, the improvements described therein and each of the budget items and documents as set forth therein and is satisfied that the proposed annual assessments have been assigned in accordance with the special benefits received from the improvements, operation, administration, maintenance and services to be performed within the District, as set forth in the Report.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. The above recitals are true, correct and incorporated fully herein as findings.
2. The Report as presented consists of the following:
(a) A description of improvements;
(b) A diagram of the District;
(c) The proposed annual budget for the fiscal year (costs and expenses); (d) The method of apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment; and (e) The District roll containing the levy for each assessor parcel number within the District commencing Fiscal Year 2026-2027.
04/2026/cdz/A26-0073/Reso/EngineersRptTownCemterLLD 2
3. The District and the associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of California Constitution Article XIIID.
4. The Report is hereby approved on a preliminary basis, and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.
5. The City Clerk shall certify to the passage and adoption of this resolution, and the minutes of this meeting shall so reflect the presentation of the Report.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California held on the day of , 2026.
CITY OF EL CENTRO
By_____________________________
Michael Crankshaw, Mayor
ATTEST:
By_____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:
Office of the City Attorney
By___________________________________
Joanna Hoff, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By___________________________
Norma Wyles, City Clerk
City of El Centro
Town Center
Landscaping and Lighting District
FISCAL YEAR 2026/2027
ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: April 28, 2026
Public Hearing: June 2, 2026
27368 Via Industria, Suite 200
Temecula, California 92590
T. 951.587.3500 800.755.6864
F. 951.587.3510 888.326.6864
www.willdan.com
ENGINEER'S REPORT AFFIDAVIT
Town Center Landscaping and Lighting District
The District includes the parcels of land within the residential and commercial subdivisions known as:
Town Center
City of El Centro
County of Imperial, State of California
This Report identifies the parcels within the Town Center Landscaping and Lighting District and relevant Zones therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2026/2027, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Imperial County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.
Dated this ____________ day of ______________, 2026.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of El Centro
By: ________________________________
Michelle Laase
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888
TABLE OF CONTENTS
EXECUTIVE SUMMARY ................................................................................................ 2 A. INTRODUCTION .................................................................................................. 2 B. PROPOSITION 218 COMPLIANCE ..................................................................... 2 C. DISCLAIMER ....................................................................................................... 3 I. PLANS AND SPECIFICATIONS .......................................................................... 3 A. DESCRIPTION OF THE DISTRICT ...................................................................... 3 B. IMPROVEMENTS AND SERVICES ..................................................................... 4 C. ZONES OF BENEFIT ........................................................................................... 6 II. METHOD OF APPORTIONMENT ...................................................................... 10 A. BENEFIT ANALYSIS ......................................................................................... 10 B. ASSESSMENT METHODOLOGY ...................................................................... 15 III. ESTIMATE OF COSTS ...................................................................................... 18 A. CALCULATION OF ASSESSMENTS ................................................................ 18 B. ASSESSMENT RATES ...................................................................................... 19 C. DESCRIPTION OF BUDGET ITEMS .................................................................. 19 D. DISTRICT BUDGET ........................................................................................... 22 E. ASSESSMENT RANGE FORMULA................................................................... 23 F. CAPITAL IMPROVEMENT PLANS .................................................................... 23 IV. DISTRICT DIAGRAM ......................................................................................... 24 V. FISCAL YEAR 2026/2027 ASSESSMENT ROLL ............................................. 26
2026/2027 Town Center Landscaping and Lighting District Page 2
EXECUTIVE SUMMARY
A. INTRODUCTION
Pursuant to the provisions of the Landscape and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (the “1972 Act”), and in compliance with the substantive and procedural requirements of Article XIIID of the California State Constitution (the “California Constitution”), the City Council of the City of El Centro, County of Imperial, State of California (the “City”), formed a special benefit assessment district designated as:
Town Center Landscaping and Lighting District
(the “District”), which includes all lots and parcels of land that will receive special benefits from the maintenance, servicing and operation of landscaping and lighting improvements associated with, constructed, and installed in connection with the development of the area known as Town Center. The District was formed in 2016 and annual assessments are levied pursuant to the 1972 Act and in compliance with the California Constitution.
This Engineer’s Annual Levy Report (“Report”) describes the District and the proposed assessments for Fiscal Year 2026/2027. The annual budget for the maintenance and operation of the improvements is based on estimated expenses for the upcoming fiscal year. Parcels within the District are assessed proportionately for only those improvements and services that are a special benefit.
The District, boundaries, improvements and services, method of apportionment and assessments described in this Report are based on current development and improvement plans including direct expenditures, incidental expenses, and reserves associated with the maintenance and servicing of the improvements. These detailed plans and specifications approved by the City are made part of this report by reference.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Imperial County Assessor’s Office. The Imperial County Auditor/Controller uses APNs and specific Fund Numbers to identify properties assessed on the tax roll for special district benefit assessments.
Following consideration of public comments and written protests at a noticed Public Hearing, the City Council may confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year 2026/2027 pursuant to the 1972 Act.
The assessment information approved will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel.
B. PROPOSITION 218 COMPLIANCE
This Engineer’s Report has been prepared in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218) and the Landscaping and Lighting Act of 1972. The assessments described herein represent the continuation of previously approved annual levies, and do not constitute a new or increased assessment.
2026/2027 Town Center Landscaping and Lighting District Page 3 Proposition 218 procedures, including mailed notice and the opportunity for property owner protest, would only apply if a future adjustment proposes to increase the assessment rate above the maximum amount previously approved by property owners.
C. DISCLAIMER
If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Engineer’s Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.
I. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The territory within the Town Center Landscaping and Lighting District consists of the lots and parcels of land within the City of El Centro that are part of the development and planned development of the non-residential, multi-family residential and/or mixed use properties in the area of the City known as Town Center, located east of State Highway 86 (Imperial Avenue), west of 8th Street, north of Bradshaw Avenue and generally south of Treshill Road.
The District boundary and the territory therein is comprised of thirty-four (34) parcels currently identified on the Imperial County Assessor’s Parcel Number (APN) Maps as Book 044, Page 62, Parcels 008, 009, 017, 018, 020, 022, 023, 026, 027, 031, 037 through 041, 044, 046 through 048, 050, 052 through 062, 064 through 066. These parcels total approximately one-hundred and thirty-eight (138) acres, but within this territory, parcels 044-620-044 and 044-620-052 are considered exempt from assessment as they incorporate an easement and the Town Center detention basin. Specifically:
Parcel 044-620-044 is identified as an easement property located along the northern boundary of the District extending between Imperial Avenue and 12th Street. Although part of the Town Center development area and thus included in the District, this parcel cannot be developed independently if at all and therefore does not receive special benefit from the improvements and is exempt from assessment. Identified as Assessment Number 27 on the District Diagram contained in Part V of this Report; and Parcel 044-620-052 (12.39 acres) incorporates the Town Center detention basin and therefore does not receive special benefit from the improvements and is exempt from assessment. Identified as Assessment Number 26 on the District Diagram contained in Part V of this Report.
Within the boundaries of the District, parcels have been identified and grouped into one of four designated benefit zones (“Zones”) based on the special benefits properties will receive from various District improvements to be maintained. A brief description of each Zone is provided later in this report under the “Zones of Benefit” heading. The District
2026/2027 Town Center Landscaping and Lighting District Page 4 Diagrams, contained in Part V of this Report, provides a visual representation of the Zone boundaries showing the exterior boundaries of the District and Zones.
B. IMPROVEMENTS AND SERVICES
The purpose of the District is to provide funding for the continued maintenance, operation and servicing of the lighting and landscaping improvements that are in proximity to and provide a particular and distinct benefit (special benefit) to the properties and developments within the District. The specific plans, specifications and detailed drawings of the improvements within the District are not bound in this Report but are on file in the City’s Public Works Department and by reference are incorporated and made a part of this Report. As authorized by the 1972 Act, the improvements, services and expenses to be funded by the District assessments include, but are not limited to the furnishing of labor, materials, equipment, and utilities for the ordinary and usual maintenance, operation, and servicing of the streetlights, landscaping and related facilities within the public rights-ofway and/or easements dedicated to the City for maintenance purposes.
Street Lighting
The streetlights to be funded by the District are local streetlights located within the District and these streetlights are categorized as either:
District-wide (Shared) Street Light Improvements, which are located on the main access streets within and adjacent to the District. These streetlights are located on both sides of Cruickshank Drive, the north side of Bradshaw Avenue, and the west side of 8th Street, and may include any future streetlights installed on these streets.
These improvements are proportionately shared by all parcels within the District. Zone-Specific Street Light Improvements, which includes street lighting on 12th Street, which benefits only those parcels that are accessed directly from 12th Street and/or are adjacent to the street. These streetlights are located on both sides of 12th Street and provide proportional special benefit to only specific properties within the District and these parcels are grouped into a Zone that reflects their difference in benefit from other District parcels. Similarly, street lighting on 10th Street benefits only those parcels that are accessed directly from 10th Street and/or are adjacent to the street. These streetlights are currently being installed and will be located on both sides of 10th Street and provide proportional special benefit to only specific properties within the District. Parcels that receive special benefits from these lights are grouped into one of two Zones that reflect their difference in benefit from other District parcels.
The maintenance, operation, and servicing of the District lighting improvements generally include the furnishing of labor, materials, equipment and electricity for the ordinary and usual maintenance, operation, and servicing of streetlights within the public rights-of-way and easements dedicated to the City. These activities may include, but are not limited to:
Furnishing of electric current or other illuminating agent. Maintenance, repair, and replacement of light poles and fixtures, including changing light bulbs, painting, photoelectric sell repair or replacement, and repairing damage cause by accidents, vandalism, time, and weather.
2026/2027 Town Center Landscaping and Lighting District Page 5 Electrical conduit and pull-box repair and replacement due to damage by construction and weather.
Monitoring of the Underground Service Alert (USA) network, identification of proposed excavation in the vicinity of lighting electrical conduits and marking the location of those underground conduits in the field to prevent damage by excavation. Service, maintenance, repair, and replacement including replacing worn out electrical components and repairing damage due to accidents, vandalism, and weather. Periodic repair and rehabilitation of the street lighting system including replacement of old equipment with new or reconditioned equipment; and repair, removal or replacement of related equipment as required including but not limited to lighting fixtures, poles, meters, conduits, electrical cable and relocation of street light facilities as necessary including the purchase and installation of related equipment and facilities.
Landscaping Improvements
The landscaping to be funded by the District are local landscape improvement areas located within the District and these landscape improvements are categorized as either:
District-wide Shared Landscape Improvements, include the landscaping and appurtenant amenities surrounding the detention basin located in the northeast portion of the District. Water run-off from each parcel within the District flows into this detention basin and while the drainage and flood control related maintenance and servicing of this basin is funded by other revenue sources and not part of this District’s budget or assessments the landscaping and appurtenant amenities (fencing) that surround the detention basin benefit and are proportionately shared by all parcels within the District. Zone-Specific Landscape Improvements, include the landscape improvements within the public right-of-ways adjacent to the Town Village Apartments which include the parkway areas between the curb and sidewalk on the north side of Bradshaw Avenue, the west side of 10th Street, and the south side of Cruickshank Drive; and the parkway returns located behind the sidewalks at the entryway/driveway areas to the development. These landscape areas are more specifically described as:
The parkway area between the curb and sidewalk on the south side of Cruickshank Drive between the western boundary of the Town Village Apartments and 10th Street.
Approximately 1,525 square feet of landscaped area with 16 trees; The parkway area between the curb and sidewalk on the west side of 10th St between Cruickshank Drive and Bradshaw Avenue. Approximately 3,175 square feet of landscaped area with 31 trees;
The parkway areas located behind the sidewalk on the west side of 10th St at the two entryway/driveway locations for the Town Village Apartments (4 corner returns).
Approximately 720 square feet of landscaped area; and
The parkway area between the curb and sidewalk on the north side of Bradshaw Avenue between 10th Street and the western boundary of the Town Village Apartments. Approximately 1,600 square feet of landscaped area with 16 trees.
The landscape improvements to be maintained within the District (both District-wide or Zone-Specific) are considered local landscaping improvements installed in connection
2026/2027 Town Center Landscaping and Lighting District Page 6 with the development or planned development of properties in the District and respective Zones. These landscaping improvements are an integral part of the subdivisions and development for which they were installed, creating a green amenity and aesthetically pleasing enhancement to the parcels served by the landscaping. Generally, the ZoneSpecific landscaping improvements are a condition of development of the parcels in that respective Zone, and the properties within the Zone would not be developed or would not have been developed if the landscaping were not included.
The maintenance, operation, and servicing of the District landscape improvements include the furnishing of labor, materials, equipment, and utilities for the ordinary and usual maintenance, operation, and servicing of the landscaped areas within the public right-ofways, easements, and/or public areas dedicated to the City as part of the development of properties within the District.
The various landscape improvements associated with each Zone may include, but are not limited to various types of landscape amenities such as turf, ground cover, plants, shrubs, trees, and associated appurtenant facilities including, but not limited to irrigation and drainage systems, various types of groundcover, concrete paths or sidewalks, and fencing that may be maintained in whole or in part as part of the landscape improvements depending on available funding.
C. ZONES OF BENEFIT
In accordance with Chapter 1, Article 4, Section 22574 of the 1972 Act, this District utilizes Zones to address variations in the nature, location, and extent of the lighting and landscape improvements that provide special benefits to parcels in the District. Within the boundaries of the District, parcels are assigned to one of four benefit zones based on the improvements (District-wide shared improvements and/or Zone-Specific improvements) that provide special benefit to that property.
These Zones identify specific parcels and developments that receive special benefits from the maintenance, operation, and servicing of various District improvements. Each Zone reflects the improvements (street lighting and/or landscaping) associated with the parcels in that Zone in order to fairly and equitably apportion the net cost of providing those improvements to the properties that receive special benefits from the maintenance and operation of such improvements. By establishing and utilizing a Zone structure, similar properties with similar types of improvements will be assessed a proportional amount for the total annual expenses related to the maintenance, operation and servicing of the various improvements provided by the District and for which the properties receive special benefits. As development of properties continues to occur within the District and new improvements are installed, additional Zones may be created in the District and/or parcels may be reassigned to another Zone (balloted for a new or increased assessment) based on the benefits received from those new improvements.
The following is a brief description and summary of the Zones within the District. A visual depiction of the Zone boundaries is provided on the District Diagram provided in Part V of this Report.
2026/2027 Town Center Landscaping and Lighting District Page 7 Zone 01
Zone 01 is generally located in the western half of the District and at formation was comprised of twenty parcels including parcels 008, 009, 016, 017, 018, 020, 022, 023, 026 through 036, and 044 of Book 044 page 62 of the Imperial County Assessor’s Parcel Maps.
Like the other parcels in the District, the parcels in Zone 01 are accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the parcels in Zone 01 proportionately benefit from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, these parcels along with the other parcels in the District are served by the detention basin located in the northeastern section of the District, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties.
Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including those parcels in Zone 01.
Zone 02
Zone 02 is generally located in the northeastern portion of the District (north of Cruickshank Drive) and is comprised of seven parcels including parcels 037 through 041, 052, and 053 of Book 044 page 62 of the Imperial County Assessor’s Parcel Maps.
Like the other parcels in the District, the parcels in Zone 02 are accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the parcels in Zone 02 proportionately benefit from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, these parcels along with the other parcels in the District are served by the detention basin, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties. Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including those parcels in Zone 02.
2026/2027 Town Center Landscaping and Lighting District Page 8 In addition to the District-wide (Shared) Improvements, parcels in Zone 02 also benefit from the street lighting are on 12th Street which is used to access these properties and/or are adjacent to these properties. These streetlights are located on both sides of 12th Street and these lights provide proportional special benefit to only the adjacent parcels which comprise Zone 02. While the streetlights on the main access streets in the District serve all parcels in the District the street lighting on 12th Street serve and are directly associated with only the parcels in this Zone and therefore provide special benefit to these parcels.
Zone 03
Zone 03 is generally located in the southeastern portion of the District (south of Cruickshank Drive and east of 10th Street) and at time of formation was comprised of parcels 044-620-049 and 044-620-051 of the Imperial County Assessor’s Parcel Maps.
They have both since been split into parcels 044-620-056 and 044-620-057. Parcel 044- 620-056 has been developed into residential apartments with 180 units, while 044-620- 057 is currently undeveloped.
Like the other parcels in the District, the property in Zone 03 is accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the property within Zone 03 proportionately benefits from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, this property along with the other parcels in the District is served by the detention basin, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties. Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including the property/parcels in Zone 03.
In addition to the District-wide (Shared) Improvements, property in Zone 03 will also benefit from the street lighting being installed on 10th Street which is used to access the property and/or is adjacent to the property. These streetlights are being installed on both sides of 10th Street and these lights provide proportional special benefit to only the adjacent properties/parcels which comprise both Zone 03 and Zone 04. While the streetlights on the main access streets in the District serve all parcels in the District the street lighting on 10th Street serve and are directly associated with only the Zone 03 and Zone 04 and therefore provide special benefit to only the property/parcels in these two Zones.
2026/2027 Town Center Landscaping and Lighting District Page 9 Zone 04
Zone 04 is generally located in the southcentral portion of the District (south of Cruickshank Drive and west of 10th Street) and is comprised of parcels 044-620-046 through 048 and 050 of Book 044 page 62 of the Imperial County Assessor’s Parcel Maps.
Like the other parcels in the District, the property in Zone 04 (Town Village Apartments) is accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the property within Zone 04 proportionately benefits from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, this property along with the other parcels in the District is served by the detention basin, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties. Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including the property/parcels in Zone 04.
In addition to the District-wide (Shared) Improvements, property in Zone 04 will also benefit from the street lighting being installed on 10th Street which is used to access the property and/or is adjacent to the property. These streetlights are being installed on both sides of 10th Street and these lights provide proportional special benefit to only the adjacent properties/parcels which comprise both Zone 03 and Zone 04. While the streetlights on the main access streets in the District serve all parcels in the District the street lighting on 10th Street serve and are directly associated with only the Zone 03 and Zone 04 and therefore provide special benefit to only the property/parcels in these two Zones.
In addition to the District-wide (Shared) Improvements and the street lighting being installed on 10th Street, Zone 04 also benefits from the landscaping improvements being installed on the perimeter of the Zone (Town Village Apartments) on the west side of 10th Street, the north side of Bradshaw Avenue and the south side of Cruickshank Drive. These landscape improvements to be maintained through the District are being installed specifically in connection with the development and specifically for the Town Village Apartment project and these improvements provide a proportional special benefit to only this adjacent development (properties/parcels) which comprise Zone 04. As previously identified, these landscape areas include:
The parkway area between the curb and sidewalk on the south side of Cruickshank Drive between the western boundary of the Town Village Apartments and 10th Street; The parkway area between the curb and sidewalk on the west side of 10th St between Cruickshank Drive and Bradshaw Avenue;
The parkway areas located behind the sidewalk on the west side of 10th St at the two entryway/driveway locations for the Town Village Apartments (4 corner returns); and
2026/2027 Town Center Landscaping and Lighting District Page 10 The parkway area between the curb and sidewalk on the north side of Bradshaw Avenue between 10th Street and the western boundary of the Town Village Apartments.
II. METHOD OF APPORTIONMENT
A. BENEFIT ANALYSIS
Legislative Authority
Part 2 of Division 15 of the Streets and Highways Code, the 1972 Act, permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of street lighting and landscape improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:
Section 22573 defines the net amount to be assessed as follows:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
Section 22574 provides for zones as follows:
“The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements.”
The formulas used for calculating assessments and the designation of zones herein reflect the composition of parcels within the District and the improvements and activities to be provided, and have been designed to fairly apportion the entirety of the capital cost of the local public improvements and the maintenance and operation expenses of such improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Article XIIID of the California Constitution (Proposition 218).
Proposition 218 Benefit Analysis
The costs of the proposed improvements for this District have been identified and allocated to properties within the District based on special benefit. The improvements provided by this District and for which properties are assessed are local public landscaping and lighting improvements and related amenities. The assessments and method of apportionment is based on the premise that these improvements would otherwise not have been required without the development of those parcels within the District.
2026/2027 Town Center Landscaping and Lighting District Page 11 Article XIIID Section 2d of the California Constitution (Proposition 218) defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”; Article XIIID Section 2i of the California Constitution defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.” Article XIIID Section 4a of the California Constitution defines Proportional Special Benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed.
The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.” Special Benefit
Street Lighting Special Benefit
The street lighting in the District (localized street lighting) is primarily useful for illuminating the sidewalks and parking lanes on the streets used specifically to access the properties and/or is adjacent to those properties that comprise the District. This lighting is distinct from lights that may be installed on major streets, but serve in large part to enhance traffic safety, such as the streetlights and traffic signals on State Highway 86 (Imperial Avenue) which is adjacent to the District. These localized streetlights tend to be more closely spaced and of a lower intensity than streetlights installed primarily for traffic safety such as those found on many major thoroughfares or intersections. These low-level, lowerintensity streetlights within the District provide three main special benefits: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway egress benefit.
Because traffic in the District is largely limited to local traffic consisting of employees, patrons, residents and residents’ guests, it is reasonable to assume that essentially all pedestrians and parking vehicles in the lit areas will, after dark, be directly associated with the properties in the District and that the vehicular traffic in this area is primarily limited to vehicles accessing the District properties rather than pass-through traffic to other properties.
In addition, the streetlights within the District are consistent with the City’s typical intensity and spacing standards for areas zoned for non-residential, mixed use and/or high-density residential development areas and each parcel to be assessed is served directly by the system of streetlights providing appropriate lighting within the Town Village development area. Furthermore, the cost of maintaining and operating each light is substantially the same, regardless of the location of the light within the District. Consequently, we conclude that each parcel within the District receives substantially similar benefit from the street light improvements on Bradshaw Avenue, 8th Street and Cruickshank Drive regardless of
2026/2027 Town Center Landscaping and Lighting District Page 12 their location within the District and each parcel within Zone 02, Zone 03 and Zone 04 receives substantially similar benefit from the street light improvements from the streetlights in proximity to those Zones, namely 12th Street and 10th Street and the only notable distinctions in proportional special benefit to each parcel is related to the development status of the parcel (developed versus undeveloped) and the comparable size of the property (proportional acreage).
Landscaping Special Benefit
The ongoing maintenance of local public landscaped areas within the District provides aesthetic benefits to the properties within each respective Zone and provides a more pleasant environment to walk, drive, live, and work. The primary function of these landscape improvements and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding properties and developments for which the improvements were constructed and installed. These improvements are an integral part of the physical environment of parcels in associated Zones, and if the improvements are not properly maintained, it is these parcels that would be aesthetically burdened. In addition, the street landscaping (applicable in Zone 04) serve as both a physical buffer as well as a sound reduction buffer between the roadways and the properties associated with those improvements. As a result, the maintenance of the District landscaped improvements (both the District-wide shared and the Zone-specific improvements) are a particular and distinct benefit to the properties and developments within the District and respective Zones.
General Benefit
Street Lighting General Benefit
Collectively, there are a total of 57 streetlights within or adjacent to the District including:
14 streetlights on Cruickshank Drive, located on both sides of the street; 11 streetlights on Bradshaw Avenue, located on the north side of the street only; 16 streetlights on 8th Street, 9 of which are located on the west side of the street adjacent to the District and 7 on the east side of the street that are considered to be a special benefit to the developments and properties on the east side of 8th Street; 8 streetlights on 12th Street, located on both sides of the street; and, 8 streetlights on 10th Street, located on both sides of the street.
Considering the special benefit discussion above, it is reasonable to conclude that the installation and purpose of local street lighting is to serve the properties in immediate proximity to those improvements and therefore the ongoing maintenance and operation of such local streetlights is a special benefit to those properties. This is most certainly the case with the internal streetlights within this District, namely those streetlights located on Cruickshank Drive, 12th Street, and 10th Street. These streetlights, 30 of the 50 lights (60%) clearly provide no special benefit to properties outside the District and because these are not pass-through traffic streets, these lights provide no quantifiable general benefit to the public at large. Therefore, it is reasonable to conclude that these streetlights and the cost of maintaining and operating these lights is entirely a special benefit to the properties in the District and the respective Zones therein.
2026/2027 Town Center Landscaping and Lighting District Page 13 With respect to the streetlights on 8th Street (Lights on the perimeter of the District), as indicated above, there are a total of 16 streetlights on 8th Street that are located along the boundaries of the District. Nine (9) of these streetlights are located on the District side of the street (west side) and seven (7) on the opposite side of the street (east side). Clearly the streetlights on the west side of the street have been installed in connection with or were necessary for the development of properties in this District and provide special benefit to those properties. Presumably the streetlights on the east side of the street were installed in connection with and for the special benefit of the properties on the east side of 8 th Street. Similar to the District’s internal streets discussed above, 8th Street (which terminates near the northern boundary of this District) is not considered a pass-through traffic street and these streetlights provide no quantifiable general benefit to the public at large. Furthermore, because both sides of the street have lights that are associated with the development areas on either side, it is reasonable to conclude that the nine lights on the west side of 8th Street and the cost of maintain and operating these lights is entirely a special benefit to the properties in the District.
Similar to the other District streets, Bradshaw Avenue (which terminates at 8th Street which is the western boundary of this District) is not considered a pass-through traffic street and these streetlights provide no quantifiable general benefit to the public at large. Unlike the other streetlights installed in connection with properties in this District, the eleven (11) streetlights on Bradshaw Avenue, located entirely on the District side of the street (north side only), may indirectly benefit the properties on the south side of the street, although that benefit is clearly general and not special. Most if not all of the properties on the south side of Bradshaw Avenue are not typically accessed from Bradshaw Avenue, but rather from streets south of Bradshaw Avenue including Imperial Avenue, El Dorado Avenue, and 12th Street. For the most part, these properties only abut Bradshaw Avenue along their back property line and in a few cases their side property line. Based on these considerations it is reasonable to conclude that no more than 30% of the benefit and related costs associated with the lights on Bradshaw Avenue would be attributable as a benefit to the properties south of Bradshaw Avenue (general benefit), with the remaining 70% of these street light improvement costs being a special benefit to properties in the District. Conservatively then, assuming 30% of these eleven (11) streetlights on Bradshaw Avenue might reasonably be considered general benefit lights (3.3 lights), these general benefit lights (assuming 4 lights) would be approximately 8% of the District’s total streetlights.
Therefore, it is reasonable to conclude from the above discussion that conservatively no more than 10% of the District’s 50 lights and associated lighting costs is considered general benefit, and it is appropriate to assign 90% of the total maintenance and operating costs for the streetlights as special benefit expenses.
Landscaping General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements are local improvements that were installed in connection with the development of properties within specific Zones (Zone 04) or are improvements that would otherwise be shared by and required for the future development of properties in the District. It is also evident that the maintenance these improvements and the level of maintenance provided only has a direct and particular impact on those properties (special benefit) and such maintenance beyond that which is required to ensure
2026/2027 Town Center Landscaping and Lighting District Page 14 the safety and protection of the general public and property in general, has no identifiable benefit to the public at large or properties outside each respective Zone.
In the absence of a special funding District and Zones, the maintenance of the landscape improvement areas within the District would likely be limited to those services and activities necessary to ensure the safety and protection of vehicular traffic, the general public, and property in general and the City’s maintenance of these areas would likely be limited abatement and erosion control services. These services (“baseline level of service”) would typically be provided on an as needed basis (likely no more than twice annually). This baseline level of service would provide for public safety and avoid negative impacts on adjacent properties, roadways and vehicles traveling on those roadways, but would clearly result in a far less visually pleasing environment than is created with the enhanced levels of services associated with the District and which can be provided with the support of District special benefit assessments. Based on industry standard service costs the cost to provide this baseline level of service is estimated to be on average, approximately $0.0222 per square foot for streetscape areas (improvement areas associated with Zone 04), and $0.0074 per square foot for non-streetscape areas (districtwide shared improvement areas associated with the detention basin). Since the baseline services, unlike the enhanced aesthetic services funded by District assessments, would provide benefits to the general public and possibly properties outside of the District, the cost of providing this baseline level of service is identified as the general benefit cost associated with the improvement areas and landscape maintenance services. Utilizing this cost per square foot and the square footages of the improvement areas in the District and respective Zones, the following table summarizes the current estimated proportional general benefit costs calculated for each District Zone:
Utilizing the cost per square foot and the square footages of the improvement areas in the District and respective Zones, the following table summarizes the current estimated proportional general benefit costs calculated for each District Zone:
Estimated Landscape General Benefit Costs
Zones (1)
District-wide
Landscape Square
Footage
Zone-specific
Landscape Square
Footage
Total
Proportional
Square Footage
General
Benefit Cost (2)
Zone 01 10,447 - 10,447 $77
Zone 02 2,210 - 2,210 16
Zone 03 3,889 - 3,889 29
Zone 04 5,624 7,020 12,644 196
Total Zone (3) 22,170 7,020 29,190 $318
(1) The District-wide Improvement Areas, which are proportionately shared by parcels in each Zone, total 22,170 square feet. The square footage shown in the table above for each Zone represents that Zone’s proportional square footage of the 22,170 square feet based on each Zone’s proportional Equivalent Benefit Units. (2) The General Benefit Costs presented in the table above and in the District Budget (Part IV), are rounded to the nearest dollar. As with most maintenance costs, these General Benefit Costs will likely be impacted by inflation and in subsequent fiscal years, these costs and funding contribution may be adjusted annually for inflation, consistent with the inflationary adjustments applied for special benefit maintenance costs and the annual assessments. (3) Totals may not foot due to rounding.
2026/2027 Town Center Landscaping and Lighting District Page 15 B. ASSESSMENT METHODOLOGY
The method of apportionment for this District calculates the receipt of special benefit from the respective improvements based on the land use of the parcels.
Equivalent Benefit Unit Application
To proportionally allocate special benefit to each parcel, it is necessary to correlate each property’s proportional benefit to other properties that benefit from the improvements and services being funded. In order to do this, the assessment methodology assigns each parcel a number of EBUs (Equivalent Benefit Units) based on its land use. Generally, one EBU is defined as the special benefit allocable to a single-family home (basic EBU unit).
Although the single-family homeland use classification is not applicable to the parcels currently within this District, this basic EBU (base EBU) is used for most assessment districts as a means of comparing and establishing the proportional special benefit assigned to other land use classifications and that comparison and proportionality is still applicable for this District.
Single-Family Residential — This land use is defined as a fully subdivided single-family residential home site with or without a structure. As previously noted, the single-family residential parcel has been selected as the basic EBU unit for calculation of assessments and a single-family residential parcel is assigned 1.0 Equivalent Benefit Unit (1.0 EBU per lot or parcel).
Multi-Family Residential — This land use classification identifies properties that are used for residential purposes and contain more than one residential unit. The proportional special benefit and EBU for these parcels is based on acreage, at 4.0 EBUs per acre, which is reflective of the average proportional number of single-family homes developed on an acre of land (typically 4 single-family dwelling units per acre).
Developed Non-Residential — This classification includes developed properties including parking lots that are identified or zoned for commercial, industrial or other nonresidential use including, but not limited to manufacturing, storage or warehousing, service stations or facilities, retail stores, restaurants, banks, offices, hotels, recreational facilities (excluding parks), and institutional facilities including, hospitals, churches or facilities utilized by other non-profit organizations, whether those facilities are publicly owned (nontaxable) or privately owned. Like Multi-Family Residential properties, the proportional special benefit and EBU for these parcels is based on acreage, at 4.0 EBUs per acre, which is reflective of the typically single-family dwelling unit development density per acre (typically 4 single-family dwelling units per acre).
Vacant/Undeveloped Property — This land use is defined as a parcel that is currently considered vacant or undeveloped land that can be developed, but for which the use and/or development of the property has not been fully determined. These parcels are assigned a proportional EBU that is based on 25% of the proportional benefit established for a developed property in the District. The proportional special benefit and EBU for these parcels is based on acreage, at 1.0 EBU per acre.
Special Case Property — In some District Zones there may be one or more properties that the standard land use classifications identified above do not accurately identify the use and special benefit received from the improvements. Properties that are typically
2026/2027 Town Center Landscaping and Lighting District Page 16 classified as Special Case properties usually involve some type of development or land restrictions whether those restrictions are temporary or permanent and affect the properties proportional special benefit. Examples of such restrictions may include situations where only a portion (percentage) of the parcel’s total acreage is actually developed or could be developed. In such a case, the net usable acreage of the parcel rather than the gross acreage of the parcel may be applied to calculate the parcel’s proportional special benefit.
Exempt — means a lot, parcel of land, or Assessor’s Parcel that is considered to not specially benefit directly from improvements. This classification includes, but is not limited to, areas of public streets, private streets, and other roadways; and public easements or rights-of-way including landscaped parkways or easements; and utility rights-of-way or easements such as irrigation or drainage ditches, and channels or basins. These types of parcels (similar to the improvements) are typically the result of property development rather than the direct cause of development and have little or no need for improvements. (These types of properties may or may not be assigned an Assessor’s Parcel Number by the County Assessor’s Office).
Also exempt from assessment are Assessor’s Parcels that may be identified as common areas (properties for which the surrounding parcels have a shared interest); bifurcated lots; small parcels vacated by the County or similar sliver parcels that cannot be developed independent of an adjacent parcel. These types of parcels are generally not separately assessed because they are functionally a part of another parcel that may be assessed for its own benefit and the benefit of the associated parcel.
Equivalent Benefit Unit Summary
The following is a summary of the Equivalent Benefit Units applicable to the various land use classifications identified in each District Zone:
Zone 01
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Developed Non-Residential 9 9 - 30.57 122.28
Vacant/Undeveloped 11 11 - 23.05 23.05
Exempt 1 - - - 0
Total 21 20 - 53.62 145.33
Zone 02
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Vacant/Undeveloped 6 6 - 30.74 30.74
Exempt 1 - - - 0
Total 7 6 - 30.74 30.74
2026/2027 Town Center Landscaping and Lighting District Page 17 Zone 03
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Multi-Family Residential 1 1 180 11.59 46.36
Vacant/Undeveloped 1 1 - 7.74 7.74
Total 2 2 180 19.33 54.10
Zone 04
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Multi-Family Residential 4 4 240 19.56 78.24
Total 4 4 240 19.56 78.24
District Totals
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Multi-Family Residential 5 5 420 31.15 124.60
Developed Non-Residential 9 9 - 30.57 122.28
Vacant/Undeveloped 18 18 - 61.53 61.53
Exempt 2 0 - - -
Total 34 32 420 123.25 308.41
2026/2027 Town Center Landscaping and Lighting District Page 18 III. ESTIMATE OF COSTS
A. CALCULATION OF ASSESSMENTS
An assessment amount per EBU in each Zone is calculated by:
Taking the “Total Annual Expenses” (Total budgeted costs) and subtracting the “General Benefit Expenses (City Contribution)”, to establish the “Total Special Benefit Expenses”; Total Annual Expenses – Total General Benefit Expenses = Total Special Benefit Expenses
To the resulting “Special Benefit Expenses”, various “Funding Adjustments/Contributions” may be applied that may include, but are not limited to:
“Unfunded Reserve Fund Collection”, represents an adjustment (reduction) in the amount to be collected for “Operational Reserve Funding” that was budgeted as part of the Total Annual Expenses.
“Unfunded CIP/Rehabilitation Fund Collection”, represents an adjustment (reduction) in the amount to be collected for “CIP & Rehabilitation Reserve Fund Collection” that was budgeted as part of the Total Annual Expenses.
“Reserve Fund Transfer/Deduction”, represents an amount of available existing funds from the “Operational Reserve Fund Balances” being applied to pay a portion of the Special Benefit Expenses for the fiscal year.
“Additional City Contribution and/or Service Reductions”, represents a further adjustment that addresses the funding gap between the amount budgeted to provide the improvements and services (“Special Benefit Expenses”); and the amount that will be collected through the assessments. This funding gap may be addressed by an additional City contribution, reductions in service and service expenses, or a combination of the two.
These adjustments to the Special Benefit Expenses result in the net special benefit amount to be assessed “Balance to Levy”.
Special Benefit Expenses +/- Funding Adjustments/Contributions = Balance to Levy
The amount identified as the “Balance to Levy” is divided by the total number of EBUs of parcels that benefit to establish the “Assessment Rate” or “Assessment per EBU” for the fiscal year. This Rate is then applied back to each parcel’s individual EBU to calculate the parcel’s proportionate special benefit and assessment for the improvements.
Balance to Levy / Total EBU = Assessment per EBU (Assessment Rate) Assessment per EBU x Parcel EBU = Parcel Assessment Amount
2026/2027 Town Center Landscaping and Lighting District Page 19 B. ASSESSMENT RATES
The following table shows the assessment rates applicable to each Zone for Fiscal Year 2026/2027 based on the budget and the method of apportionment presented previously.
Fiscal Year 2026/2027 Assessment Rates
Zones
Maximum
Assessment Rate (1)
Proposed Applied Rate
FY 2026/2027
Zone 01 $59.296 $59.28 per EBU
Zone 02 $148.239 $133.54 per EBU
Zone 03 $142.310 $128.20 per EBU
Zone 04 $222.359 $222.34 per EBU
(1) The Maximum Assessment Rate for each Zone includes an inflationary adjustment as described below.
C. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded through the District.
DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES
Lighting Maintenance and Operation Expenses — Includes the cost of maintenance, operation, and servicing of the District’s lighting improvements, which generally include the furnishing of labor, materials, equipment and electricity.
Landscaping/Tree Maintenance Service Expenses — Includes the cost of the maintenance, operation, and servicing of the District’s landscape improvements, including the furnishing of labor, materials, and equipment.
Landscape Water Expenses — Includes the cost of water for landscaping improvements.
Landscape Electrical & Regular Irrigation Maintenance — Includes the cost of providing electricity to the irrigation systems, and maintenance of the irrigation systems.
Landscape Appurtenant and Facility Maintenance — Includes the cost of maintaining landscaping facilities and appurtenances.
REHABILITATION/REPLACEMENT FUNDING (CIP RESERVES)
Lighting Rehab/Replacement Funding — Includes funds collected for future Lighting improvement rehabilitation/replacement projects.
Landscaping/Tree Rehab/Replacement Funding — Includes funds collected for future Landscaping improvement rehabilitation/replacement projects.
GENERAL BENEFIT EXPENSES
Lighting General Benefit – City Funded — The cost to fund the general benefit portion of the lighting improvements, which is not assessed.
2026/2027 Town Center Landscaping and Lighting District Page 20 Landscaping General Benefit – City Funded — The cost to fund the general benefit portion of the landscaping improvements, which is not assessed.
INCIDENTAL EXPENSES
District Administration — May include all or a portion of the administrative and professional service costs associated with the coordination of District services and operations including response to public concerns and education and procedures associated with the levy and collection of assessments.
County Administration Fee — The cost to the District for the County to collect assessments on the property tax bills.
LEVY ADJUSTMENTS
Reserve Fund Collection/(Transfer) — The 1972 Act pursuant to Chapter 1, Article 4 Section 22569 (a), provides for a District Reserve Fund. This Reserve Fund provides for the collection of funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through December 10th or when the County typically provides the City with the first installment of assessments collected from the property tax bills (typically January or February). Negative amounts shown for this budget item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non-District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year.
Revenue from Other Sources — Includes a credit for District interest earnings.
General Fund Loan Repayment/(Advances) — This item represents repayments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current Fiscal Year that must be repaid by future assessments. Similar to the Reserve Collection/ (Contribution) line item, this item directly impacts the Reserve Fund Balances either positively or negatively.
Repayments are shown as a positive number and represent additional money being collected in the current annual assessment to repay a prior loan. These loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior years and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures and collect repayment of the loan through the annual assessments the following year or possibly over several years.
Generally, all available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative number indicating the loan amount is still outstanding. A loan for the current fiscal year (Contribution) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures.
2026/2027 Town Center Landscaping and Lighting District Page 21 Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of Total Direct and Administration Costs, the Reserve Collection/ (Contribution), Replenishment/ (Contribution), and Other Revenue Sources.
DISTRICT STATISTICS
Total Parcels — The total number of parcels within the District.
Total Parcels Levied — The total number of parcels within the District that are assessed.
Non-assessable lots or parcels include properties that have been determined to receive no special benefits from the improvements and may include land principally encumbered by public or other right-of-ways or easements, common areas, and/or parcels that have restricted use or development potential.
Total Assessed Acreage — The total acreage of parcels within the District that are assessed.
Total Equivalent Benefit Units — The typical single family residential parcel is assigned one (1.0) Equivalent Benefit Unit. Every other land-use or property type is assigned EBUs based on an assessment formula that equates the property’s specific development status, type of development (land-use), and size, to a typical single-family residential parcel.
Applied Levy per EBU — This amount represents the assessment rate being applied to each EBU. The Levy per EBU is the result of dividing the total Balance to Levy, by the sum of the Total Equivalent Benefit Units to be assessed.
2026/2027 Town Center Landscaping and Lighting District Page 22 D. DISTRICT BUDGET
The following budget for the District and Zones is based on an estimate of the expenses and related funding necessary for the ongoing operation, maintenance and servicing of the District improvements for Fiscal Year 2026/2027.
*
Totals may not foot due to rounding.
Zone 01 Zone 02 Zone 03 Zone 04
Hwy 86 12th St 10th St Town Village District
Area Area Area Apartments Totals
(East of 10th St)(West of 10th St)
DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES
Annual Lighting Maintenance and Operation Expenses $321 $228 $199 $253 $1,000 Annual Landscaping/Tree Maintenance Service Expenses 7,235 1,530 2,693 19,647 31,106 Landscape Water Expenses 147 31 55 867 1,100
Landscape Electrical & Regular Irrigation Maintenance 428 91 159 2,522 3,200 Landscape Appurtenant and Facility Maintenance 241 51 90 1,419 1,800 Total Direct Annual Maintenance & Operating Expenses $8,372 $1,931 $3,196 $24,707 $38,206
REHABILITATION/REPLACEMENT FUNDING (CIP RESERVES)
Lighting Rehab/Replacement Funding $0 $0 $0 $0 $0
Landscaping/Tree Rehab/Replacement Funding 0 0 0 0 0
Total Rehabilitation/Replacement Funding $0 $0 $0 $0 $0 TOTAL DIRECT ANNUAL FUNDING AND EXPENSES $8,372 $1,931 $3,196 $24,707 $38,206
GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded ($160) ($34) ($60) ($86) ($340) Landscaping General Benefit — City Funded (77) (16) (29) (196) (318) Total General Benefit — City Funded ($237) ($50) ($88) ($282) ($658) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $8,134 $1,881 $3,108 $24,425 $37,548
INCIDENTAL EXPENSES
District Administration $4,484 $947 $1,674 $2,419 $9,524 County Administration Fee 16 5 2 3 26
Total Incidental Expenses $4,500 $952 $1,675 $2,423 $9,550 TOTAL ANNUAL EXPENSES $12,635 $2,832 $4,783 $26,848 $47,098
LEVY ADJUSTMENTS
Reserve Fund Collection/(Transfer) ($3,805) $1,321 $2,234 ($8,996) ($9,246) Revenue from Other Sources (215) (48) (81) (456) (800)
General Fund Loan Repayment/(Advances) 0 0 0 0 0
BALANCE TO LEVY * $8,615 $4,105 $6,936 $17,396 $37,052
DISTRICT STATISTICS
Total Parcels 21 7 2 4 34
Total Parcels Levied 20 6 2 4 32
Total Assessed Acreage 53.62 30.74 19.33 19.56 123.25
Total Equivalent Benefit Units 145.33 30.74 54.10 78.24 308.41 Applied Levy per Benefit Unit $59.28 $133.54 $128.20 $222.34 Maximum Levy per Benefit Unit (Current Fiscal Year) $59.30 $148.24 $142.31 $222.36 Applied Levy per Benefit Unit (Fiscal Year 2025/2026) $57.56 $133.54 $128.20 $215.88 Maximum Levy per Benefit Unit (Fiscal Year 2025/2026) $57.57 $143.92 $138.16 $215.88 Total Assessment Amount $8,615 $4,105 $6,936 $17,396 $37,052
RESERVE INFORMATION
Beginning Projected Reserve Balance 07/01/2026 $15,658 $3,312 $5,829 $8,430 $33,228 Collection/(Transfer) (3,805) 1,321 2,234 (8,996) (9,246) General Fund Loan Repayment/(Advances) 0 0 0 0 0
Ending Projected Reserve Balance 06/30/2027 $11,853 $4,633 $8,062 ($566) $23,982
BUDGET ITEMS
2026/2027 Town Center Landscaping and Lighting District Page 23 E. ASSESSMENT RANGE FORMULA
As part of the District formation, the assessments to be submitted to the property owners in the Ballot Proceeding shall include an annual inflationary adjustment referred to as an Assessment Range Formula, which is authorized by Section 53750(2) (A) of the Government Code, also known as the “Proposition 218 Omnibus Implementation Act”.
The purpose of establishing an Assessment Range Formula is to provide for reasonable and inevitable increases in costs to provide the improvements and services over time due to inflation. The Assessment Range Formula for the Town Center Landscaping and Lighting District is defined by the following:
Commencing in the second fiscal year (Fiscal Year 2017/2018), and each fiscal year thereafter, the maximum assessment rate established herein for each Zone shall be adjusted annually by the greater of three percent (3%) or the percentage increase of the Local Consumer Price Index (CPI) from January to January. The Consumer Price Index used for this inflationary adjustment shall be for the San Diego-Carlsbad area, for All Urban Consumers during the preceding year, as developed by U.S. Bureau of Labor Statistics (or a reasonably equivalent index should the stated index be discontinued). For Fiscal Year 2026/2027, the percentage increase of the local CPI is 2.63%.
The adjusted maximum assessments shall be calculated each fiscal year independent of the annual budgets and proposed annual assessments. Although the adjusted maximum assessment rates will increase each year, the annual assessment rates adopted for the fiscal year may be less. If the budgets and the corresponding assessments for that fiscal year do not require an increase or the increase is less than the allowable adjusted maximum assessment rate, then the proposed assessments required to meet the expenditures may be applied. To impose new or increased assessments other than the annual inflationary adjustment provided by the preceding Assessment Range Formula, the District must comply with the provisions of the California Constitution Article XIIID.
F. CAPITAL IMPROVEMENT PLANS
There are no projects planned in the District at this time.
2026/2027 Town Center Landscaping and Lighting District Page 24 IV. DISTRICT DIAGRAM
The District Diagram provided on the following page constitutes the official Assessment Diagram for the District, as prepared pursuant to Streets and Highways Code § 22585.
The diagram provides a visual depiction of the boundaries of the District, the Zones therein, and the location and extent of the improvements to be maintained.
Together, this Assessment Diagram and the Assessment Roll contained in Part V of this Report define the extent of the improvements, the boundaries of the area to be assessed, and the parcels that receive special benefit from the improvements to be provided in the District at the time this Report was prepared.
Reference is hereby made to the Imperial County Assessor’s Parcel Maps for a detailed description of the lines and dimensions of each parcel within the District including all subsequent subdivisions, lot-line adjustments, or parcel changes therein.
2026/2027 Town Center Landscaping and Lighting District Page 25 City of El Centro
Town Center Landscaping and Lighting District
2026/2027 Town Center Landscaping and Lighting District Page 26 V. FISCAL YEAR 2026/2027 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District represents the parcels as shown on the Imperial County Secured Roll and reflective of the Assessor’s Parcel Maps.
A listing of the current parcels to be assessed within this District along with the assessment amounts is provided on the following page. The parcels identified in the Assessment Roll represent all properties within the District that receive a special benefit from the improvements. Parcels that do not receive a special benefit, including public streets, rights-of-way, utility easements, sliver parcels, common areas, or other non-buildable lots, have been assigned 0.00 EBUs and are exempt from assessment. These exempt parcels are included in the roll for reference but are not assessed.
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-113)
Item: 13.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-113
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS RELATED TO THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS RELATED TO THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
FISCAL IMPACT:
Will be the first step in determining the coming year’s assessment for The District.
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
On an annual basis, the Town Center Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff recommends Adopting Resolution No. 26- , RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF EL CENTRO DECLARING ITS INTENTION TO LEVY AND
COLLECT ANNUAL ASSESSMENTS RELATED TO THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027.
ATTACHMENTS:
1. Reso Town Center 26-27 Intention to Levy & Collect
04/2026/cdz/A26-0073/Reso/IntentiontoLevyTownCenterLLD 1 RESOLUTION NO. 26-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO, CALIFORNIA, DECLARING ITS INTENTION TO
LEVY AND COLLECT ANNUAL ASSESSMENTS RELATED
TO THE EL CENTRO TOWN CENTER LANDSCAPING AND
LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027
WHEREAS, the City Council of the City of El Centro, California (the “City Council”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”) and by previous resolution, initiated proceedings for the Town Center Landscaping and Lighting District (the “District”) to levy and collect annual assessments to pay for the operation, maintenance and servicing of landscaping, lighting and all appurtenant facilities related thereto for Fiscal Year 2026- 2027; and
WHEREAS, the City Council desires to levy and collect the annual assessments against lots and parcels of land within the District to pay the cost and expenses related to the improvements described herein; and
WHEREAS, the engineer selected by the City Council has prepared and filed with the City Clerk for the City of El Centro, California (the “City”) a report, which is incorporated herein and made part of this resolution, in connection with the District and levy of assessments for Fiscal Year 2026-2027 (beginning July 1, 2026 and ending June 30, 2027) in accordance with Chapter 1, Article 4, Sections 22565, et seq., of the Act, and the City Council did, by previous resolution, preliminarily approve the report.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. Recitals. The above recitals are true, correct and incorporated fully herein as findings.
2. Declaration of Intention. The City Council hereby declares that it is its intention to levy and collect assessments within the District for Fiscal Year 2026-2027 in accordance with Chapter 3, Section 22624 of the Act, over and including the land within the District boundary, to pay the annual costs of the improvements and services described herein.
3. Location of District. The Town Center Landscaping and Lighting District includes the area located east of State Highway 86 (Imperial Avenue), west of 8th Street, north of Bradshaw Avenue and generally south of Treshill Road, as the boundaries of the District shown in the Fiscal Year 2026-2027 engineer’s report.
4. Description of Improvements. The improvements within the District may include, but are not limited to, all landscaping and lighting material and facilities, such as turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (and perimeter landscaping), lighting
04/2026/cdz/A26-0073/Reso/IntentiontoLevyTownCenterLLD 2 fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities. The Fiscal Year 2026-2027 engineer’s report provides a full and detailed description of all new improvements or substantial changes in exiting improvements.
5. Proposed Assessment Amounts. The proposed assessment for each parcel within the boundaries of the District are outlined in the Fiscal Year 2026-2027 engineer’s report, which such assessments increased from Fiscal Year 2025-2026. The report details the proposed assessments necessary to provide for the annual operation, administration, services and maintenance of the improvements described herein for the District. The District and the associated assessments as outlined in the Fiscal Year 2026-2027 engineer’s report are in compliance with the provisions of California Constitution Article XIIID.
6. Public Hearing. The City Council hereby declares its intention to conduct a public hearing concerning the District and the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act.
7. Notice of Public Hearing. Notice is hereby given that a public hearing on these matters will be held by the City Council on Tuesday, June 16, 2026 at 6:00 p.m. or as soon thereafter as feasible in the regular meeting chambers of the City Council located at 1275 Main Street, El Centro, California 92243.
8. Notice. The City Clerk shall cause notice to be given of the time and place of the public hearing by causing the publishing of this resolution once in the local paper not less than ten (10) days before the date of the public hearing and by posting a copy of this resolution on the official bulletin board customarily used by the City Council for the posting of notices.
9. Written Protests. Any interested person may file a written protest with the City Clerk prior to and no later than the conclusion of the public hearing, either during the public hearing or delivered to the City Clerk at 1275 Main Street, El Centro, California 92243 prior to the public hearing. Any interested person having previously filed a written protest, may file a written withdrawal of that protest in the same manner. A written protest shall state all grounds of objection and shall contain a description sufficient to identify the property owned by the protesting person. At the public hearing, all interested persons shall be afforded the opportunity to hear and be heard.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026.
CITY OF EL CENTRO
By: ____________________________
Michael Crankshaw, Mayor
04/2026/cdz/A26-0073/Reso/IntentiontoLevyTownCenterLLD 3 ATTEST:
By: ___________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY
By:___________________________________
Joanna Hoff, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By ___________________________
Norma Wyles, City Clerk
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-114)
Item: 14.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-114
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS FOR LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
FISCAL IMPACT:
Will be the first step in determining the coming year’s assessment for The District.
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
On an annual basis, the Lotus Ranch Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff recommends Adopting Resolution No. 26- , A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF EL CENTRO INITIATING PROCEEDINGS FOR THE LEVY
AND COLLECTION OF ASSESSMENTS FOR LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND ORDERING THE PREPARATION OF AN ENGINEER'S REPORT IN CONNECTION THEREWITH.
ATTACHMENTS:
1. 00085727
04/2026/cdz/A26-0074/Reso/InitiateProceedingsLotusRanchLLD 1 RESOLUTION NO. 26-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, INITIATING PROCEEDINGS FOR
THE LEVY AND COLLECTION OF ASSESSMENTS FOR THE
EL CENTRO LOTUS RANCH LANDSCAPING AND
LIGHTING DISTRICT FOR FISCAL YEAR 2026-2027 AND
ORDERING THE PREPARATION OF AN ENGINEER’S
REPORT IN CONNECTION THEREWITH
WHEREAS, the City Council of the City of El Centro, California (the “City Council”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California beginning with Section 22500 (the “ Act”), desires to levy and collect annual assessments for t h e Lotus Ranch Landscaping and Lighting District (the “District”) to pay for the operation, maintenance and servicing of the landscaping improvements and all appurtenant facilities related thereto; and WHEREAS, the Act provides for the levy of such assessments by the County of Imperial on behalf of the City of El Centro (“City”) pursuant to Chapter 4, Article 2, Sections 22645-22647 of the Act; and
WHEREAS, the District and the associated assessments are in compliance with the provisions of California Constitution Article XIIID; and WHEREAS, the City Council has retained Willdan Financial Services as the engineer for the purpose of assisting with the annual levy of the District and to prepare and file an engineer’s report with the City Clerk in accordance with the Act.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. The above recitals are true, correct and incorporated fully herein as findings.
2. The City Council hereby proposes to levy and collect assessments against the lots and parcels of land within the District to pay for the costs and expenses of the improvements described below in section 4 for the fiscal year commencing July 1, 2026 and ending June 30, 2027, pursuant to the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code (the “Act”) and as provided by Article XIII D of the California Constitution.
3. The general location and boundaries of the District are shown on maps on file in the office of the City Clerk, which are incorporated herein by reference, and open to public inspection.
4. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of street lighting, turf, ground cover, shrubs, trees, plants,
04/2026/cdz/A26-0074/Reso/InitiateProceedingsLotusRanchLLD 2 irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, street lighting and associated appurtenant facilities located within the streetscape (and perimeter landscaping) surrounding the developments. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the street lighting, ornamental structures, landscaping and appurtenant facilities, including repair, removal or replacement of all or part of any of the street lighting, ornamental structures, landscaping or appurtenant facilities. Servicing means the furnishing of electricity for the street lighting and operation of the ornamental structures, landscaping, and appurtenant facilities, and water for the irrigation and control of the landscaping and the maintenance of any of the ornamental structures, landscaping, lighting and appurtenant facilities.
5. The City Council hereby designates Willdan Financial Services as the Engineer for the purposes of these proceedings and orders the engineer to prepare and file with the City Clerk a written report in accordance with Article XIIID, Section 4 of the California Constitution and Chapter 1, Article 4, Sections 22565, et seq., of the Act for Fiscal Year 2026-2027 commencing July 1, 2026 and ending June 30, 2027. Such report shall refer to the District by its distinctive designation.
6. The lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental entity, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026.
CITY OF EL CENTRO
By_______________________________
Michael Crankshaw, Mayor
ATTEST:
By _____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:
Office of the City Attorney
By __________________________________
Joanna Hoff, City Attorney
04/2026/cdz/A26-0074/Reso/InitiateProceedingsLotusRanchLLD 3 STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By ____________________________
Norma Wyles, City Clerk
City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243
SUBMITTED
ACTION ITEM (ID # 2026-115)
Item: 15.
Meeting: 4/28/2026 8:30 AM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-115
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY REPORT REGARDING LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT;
AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
CITY MANAGER'S RECOMMENDATION:
Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, FOR PRELIMINARY APPROVAL OF THE ENGINEER'S ANNUAL LEVY REPORT REGARDING LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT;
AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
FISCAL IMPACT:
Will be the first step in determining the coming year’s assessment for The District.
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:
Financial & Governance Stability & Sustainability
City Beautification, Engagement & Civic Pride
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE
DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:
BACKGROUND:
On an annual basis, the Lotus Ranch Landscape and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer’s Report for the District. Prior to holding a public meeting on this issue, the items noted in the Resolutions presented to you in this document must be processed.
DISCUSSION:
CONCLUSION:
Staff Recommends Adopting Resolution No. 26- , RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF EL CENTRO, FOR PRELIMINARY APPROVAL OF THE
ENGINEER'S ANNUAL LEVY REPORT REGARDING LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026-2027.
ATTACHMENTS:
1. 00085726
2. FY2627 El Centro Lotus Ranch LLD Engineer's Report_IM
04/2026/cdz/A26-0074/Reso/EngineersRptLotusRanchLLD 1
RESOLUTION NO. 26-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
CENTRO, CALIFORNIA, FOR PRELIMINARY APPROVAL OF
THE ENGINEER’S ANNUAL LEVY REPORT REGARDING
THE EL CENTRO LOTUS RANCH LANDSCAPING AND
LIGHTING DISTRICT FOR THE LEVY AND COLLECTION OF
ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL
YEAR 2026-2027
WHEREAS, the City Council for the City of El Centro, California (the “City Council”) has, by previous resolution, ordered the preparation of an engineer’s report (the “Report”) regarding the assessment district designated as the Lotus Ranch Landscaping and Lighting District (the “District”) for the levy and collection of assessments related thereto for Fiscal Year 2026- 2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and WHEREAS, there has now been presented to this City Council the Report as required by Chapter 1, Article 4, Section 22566 of the Act; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented and is preliminarily satisfied with the District, the improvements described therein and each of the budget items and documents as set forth therein, and is satisfied that the proposed annual assessments have been assigned in accordance with the special benefits received from the improvements, operation, administration, maintenance and services to be performed within the District, as set forth in the Report.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. The above recitals are true, correct and incorporated fully herein as findings.
2. The Report as presented consists of the following:
(a) A description of improvements;
(b) A diagram of the District;
(c) The proposed annual budget for the fiscal year (costs and expenses); (d) The method of apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment; and (e) The District roll containing the levy for each assessor parcel number within the District commencing Fiscal Year 2026-2027.
04/2026/cdz/A26-0074/Reso/EngineersRptLotusRanchLLD 2
3. The District and the associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of California Constitution Article XIIID.
4. The Report is hereby approved on a preliminary basis, and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.
5. The City Clerk shall certify to the passage and adoption of this resolution, and the minutes of this meeting shall so reflect the presentation of the Report.
PASSED AND ADOPTED at a special meeting of the City Council of the City of El Centro, California held on the day of , 2026.
CITY OF EL CENTRO
By_____________________________
Michael Crankshaw, Mayor
ATTEST:
By_____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:
Office of the City Attorney
By___________________________________
Joanna Hoff, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss
CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a special meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
By___________________________
Norma Wyles, City Clerk
City of El Centro
Lotus Ranch
Landscaping and Lighting District
Fiscal Year 2026/2027
Engineer’s Annual Levy Report
Intent Meeting: April 28, 2026
Public Hearing: June 2, 2026
27368 Via Industria, Suite 200
Temecula, California 92590
T. 951.587.3500 | 800.755.6864
F. 951.587.3510 | 888.326.6864
www.willdan.com
ENGINEER'S REPORT AFFIDAVIT
Lotus Ranch Landscaping and Lighting District
The District includes the parcels of land within the residential and commercial subdivisions known as:
Lotus Ranch
City of El Centro,
County of Imperial, State of California
This Report identifies the parcels within Lotus Ranch Landscaping and Lighting District and relevant Zones therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2026/2027, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Imperial County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.
Dated this ________ day of ______________, 2026.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of El Centro
By: ________________________________
Michelle Laase
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888
TABLE OF CONTENTS
EXECUTIVE SUMMARY ................................................................................................ 1 A. INTRODUCTION 1
B. PROPOSITION 218 COMPLIANCE 1
C. DISCLAIMER 2
I. PLANS AND SPECIFICATIONS .......................................................................... 2 A. DESCRIPTION OF THE DISTRICT 2
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
C. IMPROVEMENTS AND SERVICES 3
D. ZONES OF BENEFIT 8
II. METHOD OF APPORTIONMENT ...................................................................... 10 A. BENEFIT ANALYSIS 10
B. ASSESSMENT METHODOLOGY 14
III. ESTIMATE OF COSTS ...................................................................................... 20 A. CALCULATION OF ASSESSMENTS 20
B. DESCRIPTION OF BUDGET ITEMS 20
C. DISTRICT BUDGET 22
D. ASSESSMENT RANGE FORMULA 24
D. HISTORICAL RATES 24
E. CAPITAL IMPROVEMENT PLANS 25
IV. DISTRICT DIAGRAMS ...................................................................................... 26 DISTRICT DIAGRAM – PLANNED DEVELOPMENT (PHASES) 27
DISTRICT DIAGRAM – PLANNED IMPROVEMENTS AND DEVELOPMENT 28 V. FISCAL YEAR 2026/2027 ASSESSMENT ROLL ............................................. 29
2026/2027 Lotus Ranch Landscaping and Lighting District Page 1
EXECUTIVE SUMMARY
A. INTRODUCTION
The City of El Centro (“City”) created the Lotus Ranch Landscaping and Lighting District (“District”) in order to provide for the ongoing operation, maintenance and servicing of median landscaping, certain perimeter landscaping and street lighting improvements installed in connection with development of properties within the district boundaries. This District provides the financial mechanism (annual assessments) by which the ongoing operation, maintenance and servicing of these improvements are funded. The District was formed in 2019, and annual assessments are levied pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (“Article XIIID”).
This Engineer’s Annual Levy Report (“Report”) describes the District and the proposed assessments for Fiscal Year 2026/2027. The annual budget for the maintenance and operation of the improvements is based on estimated expenses for the upcoming fiscal year. Parcels within the District are assessed proportionately for only those improvements and services that are a special benefit.
The District boundaries, improvements and services, method of apportionment and assessments described in this Report are based on current development and improvement plans including the estimated direct expenditures, incidental expenses and reserves associated with the maintenance and servicing of the improvements. These detailed plans and specifications approved by the City are made part of this Report by reference.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Imperial County (“County”) Assessor’s Office. The County Auditor/Controller uses APNs and specific Fund Numbers to identify properties to be assessed on the tax roll for special district assessments.
Following consideration of public comments and written protests at a noticed Public Hearing, the City Council may confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year 2026/2027 pursuant to the 1972 Act.
The assessment information approved will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel.
B. PROPOSITION 218 COMPLIANCE
This Engineer’s Report has been prepared in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218) and the Landscaping and Lighting Act of 1972. The assessments described herein represent the continuation of previously approved annual levies, and do not constitute a new or increased assessment.
Proposition 218 procedures, including mailed notice and the opportunity for property owner protest, would only apply if a future adjustment proposes to increase the assessment rate above the maximum amount previously approved by property owners.
2026/2027 Lotus Ranch Landscaping and Lighting District Page 2 C. DISCLAIMER
If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Engineer’s Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.
I. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The territory within the Lotus Ranch Landscaping and Lighting District consists of the lots or parcels of land within the planned multi-phase residential development area identified and commonly referred to as the “Lotus Ranch Development” which is located within the City of El Centro, south of Interstate 8 Freeway (Kumeyaay Highway), west of La Brucherie Road, and generally north of Manuel Ortiz Avenue and east of the Lotus Canal and Austin Road. According to the Lotus Ranch Development plans and current Assessor’s Parcel Maps, at build-out the District is anticipated to incorporate 574 single-family residential home sites and an 8.13 acre school site (which as an alternative may be developed as an additional 35 single-family residential home sites). The Development plans include various public areas, easements, and rights-of-way that incorporate the District’s improvements, including a 10.8 acre park site, 16.5 acres of retention basin area, trails, and streetscape landscaping.
The District was formed in May 2019 through City Council adoption of Resolution No. 19-46.
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
The installation or planting of landscaping.
The installation or construction of statuary, fountains and other ornamental structures and facilities.
The installation or construction of public lighting facilities. The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
The maintenance or servicing, or both, of any of the foregoing.
2026/2027 Lotus Ranch Landscaping and Lighting District Page 3 The acquisition of any existing improvement otherwise authorized pursuant to Section 22525 of the Act.
Incidental expenses associated with the improvements including, but not limited to:
The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment.
The costs of printing, advertising and the publishing, posting and mailing of notices. Compensation payable to the County for collection of assessments. Compensation of any engineer or attorney employed to render services. Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
Costs associated with any elections held for the approval of a new or increased assessment.
The 1972 Act defines “maintain” or “maintenance” to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
Repair, removal or replacement of all or any part of any improvement. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. The removal of trimmings, rubbish, debris, and other solid waste. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
C. IMPROVEMENTS AND SERVICES
LANDSCAPE IMPROVEMENTS
The landscape improvements to be funded by the District assessments may include, but are not limited to, turf, ground cover, shrubs and plants; areas of natural vegetation; trees; irrigation and drainage systems; masonry walls, retaining walls, or other fencing; monuments; hardscapes; concrete, gravel, or decomposed granite trails, pathways and/or access roads; and other related appurtenant facilities within the District that have been dedicated to the City for maintenance including but are not limited to:
Designated parkway side-panels within the rights-of-way or easements adjacent to the streets and properties within the District, including parkways and entryways; Various non-street landscaping and/or vegetation management areas including the drainage basin areas, trails, and any other dedicated open space or greenbelt areas within the District; and
The planned local park site and recreational areas within the District.
2026/2027 Lotus Ranch Landscaping and Lighting District Page 4 The following provides a summary description of the landscape improvements anticipated to be constructed as part of the development of properties within the District and ultimately maintained by the District at build-out. For reference purposes, in conjunction with the following descriptions of the improvements, a visual depiction of the landscape improvement areas is provided in the diagrams contained in Part IV of this Report.
Streetscape Landscaping
At build-out there will be an estimated 221,575 square feet of irrigated streetscape landscape improvement area within the District including, but not limited to:
La Brucherie Road
43,179 square feet of irrigated landscape improvement area on the west side of La Brucherie Road from Interstate 8 Freeway (Kumeyaay Highway), south to Wake Avenue, including the return at the northwest corner of La Brucherie Road and Wake Avenue
9,039 square feet of irrigated landscape improvement area on the west side of La Brucherie Road between Wake Avenue and Daneberg Drive
4,218 square feet of irrigated landscape improvement area on the west side of La Brucherie Road adjacent to the residential parcels in Unit C Phase 5 starting at a point south of Daneberg Drive and parcels 052-380-028 and 052-380-029, then south to Manuel Ortiz Avenue (Excludes the west side right-of-way area adjacent to parcels 052-380-028 and 052-380-029 which are not part of the District) 23rd Street
1,438 square feet of irrigated landscape improvement area on the west side of 23rd Street between Barbara Way and Whitney Avenue
1,434 square feet of irrigated landscape improvement area on the west side of 23rd Street between Whitney Avenue and Farmer Avenue
1,399 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Farmer Avenue and Wake Avenue 1,507 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Wake Avenue and Chaparral Drive 2,870 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Chaparral Drive and Manzanita Drive 2,873 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Manzanita Drive and Jacaranda Drive 2,873 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Jacaranda Drive and Chandler Avenue 1,432 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Chandler Avenue and Daneberg Drive 1,373 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Daneberg Drive and Cameron Drive 2,835 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Cameron Drive and Sophia Drive 2,831 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Sophia Drive and Savannah Drive 2,832 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Savannah Drive and Belen Drive
2026/2027 Lotus Ranch Landscaping and Lighting District Page 5 1,400 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Belen Drive and Manuel Ortiz Avenue 24th Street
2,869 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Barbara Way and Whitney Avenue 2,874 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Whitney Avenue and Farmer Avenue 1,396 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Farmer Avenue and Wake Avenue (Development Area A7)
1,494 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Wake Avenue and Chaparral Drive (Development Area A8)
2,867 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Chaparral Drive and Manzanita Drive 724 square feet of irrigated landscape improvement area on the west side of 24th Street between Manzanita Drive and the Park Site
3,502 square feet of irrigated landscape improvement area on the west side of 24th Street adjacent to the Park Site
1,437 square feet of irrigated landscape improvement area on the east side of 24th Street between Manzanita Drive and Jacaranda Drive
1,435 square feet of irrigated landscape improvement area on the east side of 24th Street between Jacaranda Drive and Chandler Avenue
719 square feet of irrigated landscape improvement area on the east side of 24th Street between Chandler Avenue and Daneberg Drive
1,330 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Daneberg Drive and Cameron Drive 2,835 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Cameron Drive and Sophia Drive 2,829 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Sophia Drive and Savannah Drive 2,837 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Savannah Drive and Belen Drive 1,351 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Belen Drive and Manuel Ortiz Avenue Lotus Avenue
1,473 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Barbara Way and Whitney Avenue
1,299 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Whitney Avenue and Farmer Avenue
1,159 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Chaparral Drive and Manzanita Drive
1,279 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Cameron Drive and Sophia Drive