El Centro City Council
June 16, 2026

AGENDA

CITY OF EL CENTRO

CITY COUNCIL
TUESDAY, JUNE 16, 2026
City Hall Regular Meeting 2:30 PM

CITY HALL

COUNCIL CHAMBERS
1275 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 June 16, 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=87447515128 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
2:30 PM CLOSED SESSION - CONFERENCE ROOM "A":

ROLL CALL:

CLOSED SESSION PUBLIC COMMENT:

Any member of the public wishing to address the City Council on any matter appearing in the closed session agenda may do so at this time. Unless the Mayor extends the time limit, remarks shall be limited to three (3) minutes. Additional opportunities will be given at the end of the meeting.

CITY COUNCIL ADJOURNS INTO CLOSED SESSION:

CITY COUNCIL CLOSED SESSION:

CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code Section 54957.6
Agency Designated Representative: Robert Sawyer
Unrepresented Employees:

Human Resource Staff Assistant
Management Assistant
Human Resources Analyst (2)
City Clerk Staff Assistant'
City Manager 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
Director of Community Development
Chief of Police
Director of Library

CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code Section 54956.8
Property:

Properties within El Centro, CA 92243, at the following addresses:

El Centro Regional Medical Center, 1415 Ross Ave.

ECRMC Medical Building, 1271 Ross Ave.

El Centro Outpatient Clinic, 385 W. Main St.
1204 Poplar Dr.
1258 Poplar Dr.
1295 Poplar Dr.
1455 Pepper Dr.
1215 Ross Ave.
1225 Ross Ave.
1243 Ross Ave.
1251 Ross Ave.

1271 Ross Ave.
135 South 4th St.

Agency Negotiators: Sheppard Mullin (Eric Newsom, Megan Rooney, Christina Nguyen) Negotiating Parties: Imperial Valley Healthcare District (IVHD) Under Negotiation: Price and Terms of Payment

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 6:00 OPEN SESSION
ALL TIMES ARE APPROXIMATE AND MAY VARY:

CALL TO ORDER:

ROLL CALL BY CITY CLERK:

INVOCATION:

PLEDGE OF ALLEGIANCE:

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. Certificate of Recognition — CUHS Spartan Choir & Spartan Guitar, Music in the Parks CONSENT AGENDA (ITEMS 2-5):

2. Approve Warrant Registers for the Month of May 2026.

3. Approved Payroll Registers for the month of May 2026

4. Approval of Treasurer's Report for the Month of May 2026

5. Approval of the City Council meeting minutes for the meeting of May 19, 2026 and June 2, 2026.

PUBLIC HEARINGS:

6. Approve the Engineer's Report regarding Buena Vista L&:LD and the Levy and Collection of Assessments.

Presentation: Elizabeth Fuchen, Finance Director
Recommendation:

Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, APPROVING THE ENGINEER’S REPORT REGARDING BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027.

7. Approve the Engiineer's Report regarding Legacy Ranch L&LD and the Levy and Collection of Assessments.

Presentation: Elizabeth Fuchen, Finance Director
Recommendation:

Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027.

8. Approve the Engineer's Report regarding Lotus Ranch L&LD and the Levy and Collection of Assessments.

Presentation: Elizabeth Fuchen, Finance Director
Recommendation:

Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027

9. Approve the Engineer's Report regarding Town Center L&LD and the Levy and Collection of Assessments.

Presentation: Elizabeth Fuchen, Finance Director

Recommendation:

Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING THE EL CENTRO

TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE

LEVY AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027.

NEW BUSINESS:

10. Fiscal Year 2026-2027 Proposed Budget
Presentation: Andy Heath
Recommendation:

Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2026 - 2027.

11. Calling and giving notice of the holding of the General Municipal Election on Tuesday, November 3, 2026.

Presentation: Norma Wyles, City Clerk
Recommendation:

Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL

CENTRO, CALIFORNIA, CALLING FOR GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026, FOR THE ELECTION OF CERTAIN OFFICERS AS REQUIRED BY STATE LAW.

12. Requesting the Board of Supervisors of the County of Imperial to consolidate a General Municipal Election to be held on November 3, 2026 with the Statewide Election.

Presentation: Norma Wyles, City Clerk
Recommendation:

Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL

CENTRO, CALIFORNIA, REQUESTING THE BOARD OF SUPERVISORS OF THE

COUNTY OF IMPERIAL TO CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 3, 2026, WITH THE STATEWIDE GENERAL ELECTION PURSUANT TO CALIFORNIA CODE § 10403.

13. Resolution placing a proposed one-half cent (0.50%) transactions and use (sales) tax measure on the November 2026 ballot.

Presentation: Robert Sawyer, City Manager
Recommendation:

Staff recommends adoption of the resolution placing a proposed one-half cent (0.50%) sales tax measure on the November 2026 ballot, approval of the ballot question and related election materials, and authorization for the City Clerk and City staff to take all

actions necessary to conduct the election in accordance with applicable law.

Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

EL CENTRO, CALIFORNIA, SUBMITTING TO THE ELECTORS A BALLOT MEASURE ESTABLISHING A NEW TRANSACTIONS AND USE TAX AT THE RATE OF 0.5%; ESTABLISHING POLICIES AND PROCEDURES OF SUCH ELECTION; REQUESTING

THAT THE IMPERIAL COUNTY BOARD OF SUPERVISORS CONSENT TO THE

CONSOLIDATION OF SUCH BALLOT MEASURE ON THE BALLOT FOR THE CITY'S

GENERAL MUNICIPAL ELECTION WHICH IS CONSOLIDATED WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026; DIRECTING THE CITY ATTORNEY TO PREPARE THE IMPARTIAL ANALYSIS; AND PROVIDING

FOR PRIMARY AND REBUTTAL ARGUMENTS

14. Discussion and any necessary action regarding a resolution authorizing City staff to submit an application for Active Transportation Program (Cycle 8) funding for the Imperial Avenue Complete Streets - Segment C Improvements
Presentation: Angel Hernandez, Community Development Director Recommendation:

Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL

CENTRO, CALIFORNIA, AUTHORIZING SUBMISSION OF AN ACTIVE TRANSPORTATION PROGRAM CYCLE 8 GRANT APPLICATION AND COMMITTING LEVERAGED FUNDS FOR THE IMPERIAL AVENUE COMPLETE STREETS –

SEGMENT C IMPROVEMENT PROJECT

15. Discussion and any necessary action regarding the award of the "Extension of Imperial Avenue from Danenberg Drive to Manuel Ortiz Avenue - Phase III in the City of El Centro" 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 AWARDING THE BID AND AUTHORIZING THE EXECUTION OF A CONTRACT FOR STPL-5169(063) IMPERIAL AVENUE EXTENSION PHASE III FROM DANENBERG DRIVE TO MANUEL ORTIZ AVENUE.

LEGISLATIVE ACTION:

INFORMATIONAL ITEMS:

16. Update Emergency Declaration - WWTP Bar Screen Failure TASK FORCE /CONFERENCE 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 arrangement 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 # 2026-170)
Item: 1.

Meeting: 6/16/2026 2:30 PM
Department: City Manager
Category: Presentation
Prepared by: Cindy De Zilwa,
Management Assistant
Department Head:

DOC ID: 2026-170
Certificate of Recognition — CUHS Spartan Choir & Spartan Guitar, Music in the Parks
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:

Central Union High School Spartan Choir and Spartan Guitar group recently performed in an adjudicated festival called Music in the Parks at Universal Studios. They received excellent choir and superior guitar ratings at this event. There are 16 choir students and 14 advanced guitar students who participated.

DISCUSSION:

CONCLUSION:

ATTACHMENTS:

None

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2026-198)
Item: 2.

Meeting: 6/16/2026 2:30 PM
Department: Finance
Category: Action Item
Prepared by: Esmeralda Nunez,
Accounting Assistant
Department Head:

DOC ID: 2026-198
Approve Warrant Registers for the Month of May 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. May 2026

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2026-195)
Item: 3.

Meeting: 6/16/2026 2:30 PM
Department: Finance
Category: Reports
Prepared by: Alejandra Trujillo, Payroll
Specialist
Department Head:

DOC ID: 2026-195
Approved Payroll Registers for the month of May 2026
CITY MANAGER'S RECOMMENDATION:

FISCAL IMPACT:

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
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. Payroll Registers May 2026

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2026-192)
Item: 4.

Meeting: 6/16/2026 2:30 PM
Department: Finance
Category: Informational Items
Prepared by: Nora Salas, Accountant
Department Head:

DOC ID: 2026-192
Approval of Treasurer's Report for the Month of May 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 of May 2026

CITY OF EL CENTRO
TREASURER’S REPORT

SCHEDULE OF INVESTMENTS
MAY 2026
Maturity
Date
Rate Market
Par tPcnP 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 ILL Cninty 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

3.700 250,000.00
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
249,740.00
249,710.00
249,175.00
249,140.00
248,615.00
248,347.50
248,745.00
248,507.50
248,487.50
248,520.00
247,122.50
246,917.50
247,445.00
246,907.50
247,737.50
247,097.50
246,242.50
245,882.50
244,970.00
244,927.50
245,247.50
245,247.50

3.700

3.610

3.610

3.620

3.570

3.650 3.660

3.700 3.720

3.600 3.620

3.600 3.620

3.600 3.640

3.550 3.590

3.650 3.680

3.550 3.590

3.700 3.730

3.600

3.500

3.500

3.500

3.500

3.750

3.750

3.640

3.550

3.550

3.570

3.570

3.820

3.820
S 5,500,000.00 S 5,500,000.00 S 5,444,732.50
US Treasury Securities
United States Treas Nts 91282CNU1
United States Treas Nts 91282CLN9
United States Treas Nts 91282CNX5
Subtotal
08/15/28
09/30/29
omme
3,000,000 3.625
2,000,000 3.500
3,000,000 3.625

3.650 3,000,000.00
2,000,000.00
3,000,000.00
2,973,990.00
1,963,440.00
2,941,050.00

3.560

3.690
$ 8,000,000.00 S 8,000,000.00 $ 7,878,480.00
U.S. Government Obligations
Federal Farm Cr Bks Cons Sysyemwide 3133ETB22
Federal Natl Mtg Assn Medium T 3136GASA8
Federal Farm Cr Bks Cons Systemwide 3133ETYX9
Federal Agric MTG Corp Medium T 31424WV33
Federal Natl MTG Assn Medium T 3136GASX8
Federal Home Ln Mtg Corp Medium T 3134HCM30
Subtotal
09/30/27 $
09/01/28
09/24/29
09/17/30
09/18/30
04/30/31
2,000,000 3.730
2,000,000 3.750
2,000,000 3.900
2,000,000 3.750
1,500,000 3.750
2,000,000 4.000

3.740 2,000,000.00
2,000,000.00
2,000,000.00
2,000,000.00
1,500,000.00
2,000,000.00
1,991,700.00
1,988,540.00
1,985,020.00
1,968,320.00
1,483,665.00
1,980,900.00
$ 3.770
$ 3.920
$ 3.810
$ 3.790
$ 4.030
$ 11,500,000 $ 11,500,000.00 $ 11,398,145.00
Subtotal 25,000,000 25,000,000 24,721,358
Other Investments
Cash Equiv.

Local Agency Investment Fund
Subtotal
$ 0.010 0.010
68,552.366 3.811 3.811 68,552,366.02 68,552,366.02
68,552,366.02
’ ’
68,552,366 68,552,366.02
Subtotal 93,552,366 93,552,366.02 93,273,723.52
Bonds
Series B $ - 2007 Redevelopment
2021 Series A - Library Bond Project
2023 Series A - Police Station Project

0.000

0.000
$ 22,794,516 0.010 0.010 22.794.515.95 ’ ’ 22,794,515.95 22,794,516 22,794,515.95 22,794,515.95
Total S 116346,881.97 $ 116,346,881.97 S 116,068,239.47

CITY OF EL CENTRO

TREASURER'S REPORT

SCHEDULE OF INVESTMENTS
MAY 2026
Prior Fiscal
Year YTD
Same Period
This
Month
Fiscal
YTD
Interest Received
Other Investments
LAIF
Total
8,082 $ 520,127 $
2,821,592
297,056
3,053,088
8,082 3,341,719 $ 5,350,144
Balance
04/30/26
Balance
Change 05/31/26
Monthly Activity
Genera! Accounts
U.S. Savings and CD's
U.S. Treasury Securities
U.S. GovernmentObligations
Cash Equiv. & Other Investments
LAIF
5,500,000
8,000,000
11,500,000
5,500,000
8,000,000
11,500,000
68,552,366 68,552,366
93,552,366 $ 93,552,366
Trustee Accounts
Series B - 2007 Redevelopment
Library 2021 Bond Project
El Centro Police 2023 Bond Project 22.716,666 77,850 22,794.516 22,716,666 77,850 $ 22,794,516
Total S 116,269,032 $ 116,346,882
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 Puchen
Finance Director

CItyof El Centro
Treasurer's Report
Summary of Investments
as of 05/31/2026
Unrealized
gain/loss (*)
Investment
Net increase
decrease
Market Value
end of Period
percent
of total
income
Cost/Par to-date (**)
U.S. Savings and CD's $ 5,500,000 (55,268) S 5,444,733 6% 2 U.S Treasury Securities $ 8,000,000 (121,520) $ 7,878,480 9% U.S. Government Obligati $ 1 1,500,000 (101,855) $ 11,398,145 12% 4 Cash Equiv. & Other Inve; 0%
5 LAIF $ 68,552,366 $ 68,552,366 73%
Total $ 93,552,366 S (278,643) $ 93,273,724 100%
{*) 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 # 2026-202)
Item: 5.

Meeting: 6/16/2026 2:30 PM
Department: City Clerk
Category: Action Item
Prepared by: Norma Wyles, City Clerk
Department Head: Norma Wyles
DOC ID: 2026-202
Approval of the City Council meeting minutes for the meeting of May 19, 2026 and June 2, 2026.

CITY MANAGER'S RECOMMENDATION:

Approval of the City Council meeting minutes for the meetings of May 19, 2026, and June 2, 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. 5-19-2026 Regular Meeting CC Minutes

2. 6-02-2026 Regular Meeting CC Minutes

Book 37

REGULAR MEETING

EL CENTRO CITY COUNCIL

COUNCIL CHAMBERS
1275 MAIN STREET, EL CENTRO, CA
TUESDAY, MAY 19, 2026, 3:30 P.M.

OPEN SESSION
The El Centro City Council met in a regular meeting on Tuesday, May 19, 2026 at 3:34 p.m. in Conference Room A, El Centro City Hall, 1275 W. Main Street, El Centro, California for the purpose of closed session.

PRESENT: Council: Carter, Camarena, Crankshaw, Ellett, Marroquin City Clerk Wyles, City Manager Sawyer, City Attorney Hoff ABSENT: None

CLOSED SESSION PUBLIC COMMENT
None

CITY COUNCIL CLOSED SESSION
Moved by Camarena, second by Ellett, to adjourn into closed session for:

CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code Section 54956.8
Property:

Properties within El Centro, CA 92243 at the following addresses:

El Centro Regional Medical Center, 1415 Ross Ave.

ECRMC Medical Office Building, 1274 Ross Ave.

El Centro Outpatient Clinic, 385 W. Main St.
1204 Poplar Dr.
1258 Poplar Dr.
1295 Poplar Dr.
1455 Pepper Dr.
1215 Ross Ave.
1225 Ross Ave.
1243 Ross Ave.
1251 Ross Ave.
1271 Ross Ave.
135 S. 4th St.

Agency Negotiators: Sheppard Mullin (Eric Newsom, Megan Rooney, Christina Nguyen) Negotiating Parties: Imperial Valley Healthcare District (IVHD) Under Negotiation: Price and Terms of Payment

CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code Section 54957.6
Agency Designated Representative: Patrick Clark
Employee Organizations: Firefighters Association, General Employees Unit and Supervisor, Professional, and Technical Employees Unit

Book 37

CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code Section 54957.6
Agency Designated Representative: Robert Sawyer
Unrepresented Employees:

Human Resource Staff Assistant
Management Assistant
Human Resources Analyst (2)
City Clerk Staff Assistant
Staff Assistant
Human Resource 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 Resource
Director of Community Services
Director of Community Development
Chief of Police
Director of Library
Motion carried unanimously.

Closed Session concluded at 6:00 p.m. (All present)
City Council recessed to 6:00 p.m.

OPEN SESSION
The El Centro City Council met in a regular meeting on Tuesday, May 19, 2026, at 6:11 p.m. in Council Chambers, El Centro City Hall, 1275 Main Street, El Centro, California.

PRESENT: Council: Carter, Camarena, Crankshaw, Ellett, Marroquin City Clerk Wyles, City Attorney Hoff
ABSENT: City Manager Sawyer
Invocation was given by Council Member Ellett and Pledge of Allegiance to the flag of the United States of America was led by Council Member Carter.

Book 37

CITY ATTORNEY REPORT ON CLOSED SESSION
No reportable action.

PUBLIC COMMENT:

Public comment was received by Sky Ainsworth and Branden Brown.

PRESENTATIONS AND ANNOUNCEMENTS BY MAYOR:

1. Proclamation – National Public Works Week, May 17-23, 2026. **MOTION TO REMOVE ITEM #13 FROM NEW BUSINESS:

Motion by Crankshaw, second by Marroquin to remove item #13 and bring it back to City Council at a later date.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None
CONSENT AGENDA:

Moved by Marroquin, second by Carter, approving consent items # 2-8.

2. Approval of Warrant Registers for the Month of April 2026.

3. Approval of Payroll Registers for the Month of April 2026.

4. Approval of Treasurer’s Report for the Month of April 2026.

5. Approval of the City Council meeting minutes for the meeting of April 14, 2026, April 16, 2026 (1:00 pm), and April 16, 2026 (5:00 pm).

6. 2nd Reading and Adoption of Ordinance No. 26-02, AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA AMENDING CHAPTER 29 OF THE EL CENTRO MUNICIPAL CODE REGARDING RESIDENTIAL ZONE USE REGULATIONS, waive reading and adopt by title only.

7. Adopt Resolution No. 26-46, RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO,

CALIFORNIA, AUTHORIZING THE EXECUTION OF AN AGREEMENT FOR THE EL CENTRO

POLICE DEPARTMENT TO PARTICIPATE IN THE DEPARTMENT OF HOMELAND SECURITY GRANT PROGRAM FOR FISCAL YEAR 2025 OPERATION STONEGARDEN.

8. Approve the 2026-2027 Monthly Scheduled Maintenance Agreement between Knorr Systems International and the City of El Centro.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None

Book 37

UNFINISHED BUSINESS:

9. Presentation by Adriana Nava, Community Services Director, discussion and necessary action regarding Communications Site Lease Agreement with Vero Fiber.

Mayor Pro-Tem Camarena had a few questions regarding the term of the lease and the rent amount. Ms. Nava addressed all the questions. Council members agreed that the agreement with Vero Fiber is a step on the right direction for the whole community.

Moved by Marroquin, second by Crankshaw, approval of a Land Lease Agreement with Vero Broadband, LLC for the lease of a portion of a city-owned property located at 1350 South 8th Street. The agreement allows Vero Broadband to install and operate telecommunications infrastructure to provide broadband internet services to the El Centro community.

AYES: Carter, Crankshaw, Ellett, Marroquin
NOES: Camarena
ABSENT: None
ABSTAINED: None
NEW BUSINESS:

10. Motion by Camarena, second by Marroquin, adoption of Resolution No. 26-47, RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, ADOPTING COUNCIL POLICY 117, DISRUPTION OF MEETINGS.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None

11. Presentation by Elizabeth Fuchen, Finance Director, taxicab rate adjustment – cost of living and operational cost update.

Mr. Froylan Medina, taxi cab driver, spoke on behalf of the taxi cab drivers and explained how hard it has been to afford all the costs to drive a taxi.

Mayor Crankshaw asked Mr. Medina a few questions regarding the services the taxi drivers offer to the public in order to understand their concerns. Council member Ellett asked what is the percentage of seniors that use the taxi services everyday and said it was approximately 50%.

Motion by Crankshaw, second by Carter, to approve the following fares:

Regular Fare - $ 10.00 – per trip
Senior Citizen Fare - $ 5.00 – per trip
Wait Time/Not to Exceed $ .60 cents per minute/ Not to exceed $35.00 per hour AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None

Book 37

12. Motion by Camarena, second by Marroquin, approve contract amendment No. 3 to Balfour Beatty Construction Management Services.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None

13. **Item was pulled by Mayor Crankshaw to return at a later meeting.

Motion by Crankshaw, second by Marroquin to remove item #13 and bring it back to City Council at a later date.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None
LEGISLATIVE ACTION:

None
INFORMATIONAL ITEMS:

None

TASK FORCE AND MAYOR & COUNCIL MEMBERS REPORTS
Council Members provided updates on their activities since the last City Council meeting and shared information on upcoming events.

CITY MANAGER REPORT
Reported on recent activities.

ADJOURNMENT
With no further business to come before City Council, the regular meeting adjourned at 7:50 p.m. ____________________________
Norma Wyles, City Clerk
APPROVED BY:
_________________________
Michael Crankshaw, Mayor

Book 37

REGULAR MEETING

EL CENTRO CITY COUNCIL

COUNCIL CHAMBERS
1275 MAIN STREET, EL CENTRO, CA
TUESDAY, JUNE 2, 2026, 3:30 P.M.

OPEN SESSION
The El Centro City Council met in a regular meeting on Tuesday, June 2, 2026 at 3:36 p.m. in Conference Room A, El Centro City Hall, 1275 W. Main Street, El Centro, California for the purpose of closed session.

PRESENT: Council: Carter, Camarena, Crankshaw, Ellett, Marroquin City Clerk Wyles, City Manager Sawyer, City Attorney Hoff ABSENT: None

CLOSED SESSION PUBLIC COMMENT
None

CITY COUNCIL CLOSED SESSION
Moved by Carter, second by Ellett, to adjourn into closed session for:

CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code Section 54956.8
Property:

Properties within El Centro, CA 92243 at the following addresses:

El Centro Regional Medical Center, 1415 Ross Ave.

ECRMC Medical Office Building, 1274 Ross Ave.

El Centro Outpatient Clinic, 385 W. Main St.
1204 Poplar Dr.
1258 Poplar Dr.
1295 Poplar Dr.
1455 Pepper Dr.
1215 Ross Ave.
1225 Ross Ave.
1243 Ross Ave.
1251 Ross Ave.
1271 Ross Ave.
135 S. 4th St.

Agency Negotiators: Sheppard Mullin (Eric Newsom, Megan Rooney, Christina Nguyen) Negotiating Parties: Imperial Valley Healthcare District (IVHD) Under Negotiation: Price and Terms of Payment

CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code Section 54957.6
Agency Designated Representative: Patrick Clark
Employee Organizations: Firefighters Association, General Employees Unit and Supervisor, Professional, and Technical Employees Unit

Book 37

CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code Section 54957.6
Agency Designated Representative: Robert Sawyer
Unrepresented Employees:

Human Resource Staff Assistant
Management Assistant
Human Resources Analyst (2)
City Clerk Staff Assistant
Staff Assistant
Human Resource 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 Resource
Director of Community Services
Director of Community Development
Chief of Police
Director of Library

LIABILITY CLAIMS
Pursuant to Government Code Section 54956.95
Claimant: Jorge Humberto Gutierrez
Agency claimed against: City of El Centro
Motion carried unanimously.

Closed Session concluded at 5:45 p.m. (All present)
City Council recessed to 6:00 p.m.

OPEN SESSION
The El Centro City Council met in a regular meeting on Tuesday, May 19, 2026, at 6:11 p.m. in Council Chambers, El Centro City Hall, 1275 Main Street, El Centro, California.

Book 37

PRESENT: Council: Carter, Camarena, Crankshaw, Ellett, Marroquin City Clerk Wyles, City Manager Sawyer, City Attorney Hoff ABSENT: None
Invocation was given by Council Member Ellett and Pledge of Allegiance to the flag of the United States of America was led by Council Member Marroquin

CITY ATTORNEY REPORT ON CLOSED SESSION
No reportable action.

PUBLIC COMMENT:

Public comment was received by Tony Ramos, Kelly Jordan, Jake Tison, Gina Snow, and Sky Ainsworth.

PRESENTATIONS AND ANNOUNCEMENTS BY MAYOR:

1. Certificate of Recognition – CUHS Migrant Speech and Debate Team.

CONSENT AGENDA (2-4):

Moved by Camarena, second by Carter, approving consent items # 2-4.

2. Approval of City Council meeting minutes for the meetings of April 28, 2026, May 5, 2026, and May 15, 2026.

3. Authorized the City Clerk to send notifications for the 2026 Conflict of Interest Code Biennial Notice.

4. Approved the Abandonment Agreement between Imperial Irrigation District and the City of El Centro.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None
PUBLIC HEARINGS:

5. This was the scheduled date and time for a public hearing to approve the reporting on City of El Centro vacancies, recruitment and Retention Efforts Policy in compliance with AB 2561 Local Public Employees Vacant Positions. Presentation by Dulce Bedolla, Human Resource Director.

Mayor Crankshaw opened the public hearing and invited anyone wishing to speak to come forward. Seeing no one come forward to make a comment, the public hearing was closed.

Mayor Pro-Tem Camarena asked about the implementation of the City's Veterans' Preference policy.

Ms. Bedolla stated that a Legal Services Request (LSR) had been submitted to the Legal Department and that a response is pending.

Mayor Pro-Tem Camarena also asked questions regarding the City's recruitment efforts and the process for filling vacant positions. Staff provided information regarding current recruitment practices and ongoing efforts to fill available positions.

Book 37

Council Member Marroquin asked where job openings are posted. Human Resources staff responded that vacancies are advertised on social media platforms and online job boards, including NeoGov, Facebook, Instagram, and the City's website. Staff noted that job openings are no longer published in newspapers because social media platforms reach a larger audience.

Council Member Ellett asked whether there are additional requirements for applicants seeking engineering positions. Mr. Abraham Campos explained that certain specialized positions require a civil engineering license as well as specific skills and certifications. Council Member Ellett also asked whether the city receives applications from engineers who studied in Mexico and how the number of applicants compares to the number of available engineering positions. Mr. Campos responded that the city does receive applications from engineers educated in Mexico and that they typically apply for entrylevel engineering positions.

Mayor Crankshaw commented that he would like to see the hiring process streamlined quicker in order to compete with other cities and agencies.

Mayor Pro-Tem Camarena asked about the process used by Human Resources to determine whether a foreign educational credential is equivalent to the education requirements of the United States. Staff explained the transcripts are checked with Accusource program to evaluate foreign education and verify that applicants meet the minimum qualifications established for the position.

Council member Marroquin commented that it is the applicant’s responsibility to verify their transcripts meet our job description requirements.

Council member asked the how the applicants for engineering are checked and Mr. Campos explained that they accept the degrees that come from the universities.

Motion by Ellett, second by Marroquin, approving the reporting on City of El Centro vacancies, and recruitment and retention efforts policy in compliance with AB 2561 Local Public Employees vacant positions.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None

6. This was the scheduled date and time for a public hearing to consider the approval of a rate increase for the collection, transportation, recycling, processing and disposal of solid waste for FY 2026/2027.

Presentation by Abraham Campos, Director of Public Works/City Engineer.

Mayor Crankshaw opened the public hearing and invited anyone wishing to speak to come forward. Seeing no one come forward to make a comment, the public hearing was closed.

Council members agreed that the fees were feasible and agreed to the rate change. Mayor Crankshaw asked how many more years the city would have an increase and asked if the city goes out to bid when this contract expires.

Book 37

Moved by Carter, second by Ellett, adoption of Resolution No. 26-49, RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, RESCINDING RESOLUTION NO. 25-42 AND INCREASING RATES FOR THE INTEGRATED WASTE MANAGEMENT

SERVICES FOR THE COLLECTION, TRANSPORTATION, RECYCLING, PROCESSING AND DISPOSAL OF SOLID WASTE FOR FISCAL YEAR 2026-2027.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None
NEW BUSINESS:

7. Motion by Camarena, second by Ellett, adoption of Resolution No. 26-50, RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, APPROVING THE

MEMORANDUM OF UNDERSTANDING BETWEEN CITY OF EL CENTRO AND FIREFIGHTERS’ ASSOCIATION FOR JANUARY 1, 2026 THROUGH JUNE 30, 2027.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None

8. Motion by Marroquin, second by Crankshaw, adoption of Resolution No. 26-51, RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING AN AGREEMENT WITH

FAIR HOUSING FOUNDATION TO PROVIDE FAIR HOUSING SERVICES FOR THE CITY OF EL CENTRO.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None

9. Discussion and any necessary action regarding the award of the “Extension of Imperial Avenue from Danenberg Drive to Manuel Ortiz Avenue – Phase III in the City of El Centro”. *Item was pulled by department to return on our next meeting.

10. Motion by Crankshaw, second by Carter, approval of contract funding in the amount of $88,940.00 and authorize the City Manager to approve Amendment No. 12 to the agreement with Arrington Watkins Architects, Inc.

AYES: Carter, Camarena, Crankshaw, Ellett, Marroquin
NOES: None
ABSENT: None
ABSTAINED: None

Book 37

LEGISLATIVE ACTION:

None
INFORMATIONAL ITEMS:

11. Update Emergency Declaration – WWTP Bar Screen Failure

12. Certificate of Mailing Notice of Application to the City, County and Municipal Governmental Agencies.

TASK FORCE AND MAYOR & COUNCIL MEMBERS REPORTS
Council Members provided updates on their activities since the last City Council meeting and shared information on upcoming events.

CITY MANAGER REPORT
Reported on recent activities.

ADJOURNMENT
With no further business to come before City Council, the regular meeting adjourned at 8:09 p.m. ____________________________
Norma Wyles, City Clerk
APPROVED BY:
_________________________
Michael Crankshaw, Mayor

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2026-175)
Item: 6.

Meeting: 6/16/2026 2:30 PM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-175
Approve the Engineer's Report regarding Buena Vista L&:LD and the Levy and Collection of Assessments.

CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, APPROVING THE ENGINEER’S REPORT REGARDING BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027.

FISCAL IMPACT:

The City will receive approximately $101,054 to maintain the Landscaping and Lighting fees of the District.

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

On an annual basis, the Buena Vista Landscaping 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. The City is currently maintaining the improvements in the District.

CONCLUSION:

Adopt Resolution No, 26 - , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, APPROVING THE ENGINEER’S REPORT REGARDING BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027.

ATTACHMENTS:

1. Reso Buena Vista PH

2. FY2627 El Centro Buena Vista LLD Engineer's Report_PH

3. Buena Vista Engineers Report Approval FY 26-27 PH

05/2026/cdz/A26-0112/Reso/BuenaVistaLLDEngRpt 1
RESOLUTION NO. 26-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, APPROVING THE ENGINEER’S

REPORT REGARDING BUENA VISTA LANDSCAPING AND

LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO FOR
FISCAL YEAR 2026-2027
WHEREAS, on April 28, 2026, the City Council of the City of El Centro, California (“City Council”), adopted Resolution No. 26-25 initiating the proceedings for the levy and collection of assessments for the Buena Vista Landscaping and Lighting District (“District”) and ordering the preparation of an engineer’s report for the proposed levy and collection of assessments related thereto for the fiscal year commencing July 1, 2026 and ending June 30, 2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code Sections 22500 et seq. (“Act”), and the provisions of the California Constitution Article XIII D; and
WHEREAS, on April 28, 2026, the City Council also adopted Resolution No. 26-26 declaring its intention to levy and collect the annual assessments for the District and Resolution No. 26-27 providing preliminary approval of the engineer’s report for the proposed levy and collection of assessments related thereto pursuant to the Act and the provisions of the California Constitution Article XIII D; and
WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of El Centro (“City”) a report prepared in accordance with Article 4 of Chapter 1 of the Act, California Streets and Highways Code Sections 22565 et seq., and the City Clerk has presented to the City Council such report entitled “Engineer’s Report for the Buena Vista Landscaping and Lighting District, Fiscal Year 2026-2027” (“Report”) as prescribed by California Streets and Highways Code Section 22623; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 to pay the costs and expenses of operation, administration, services, and maintenance of landscaping and street lighting improvements and appurtenant facilities located within the District, and for which assessed properties receive special benefit; and
WHEREAS, ballots and public hearing notices were mailed to property owners of parcels identified within the District in the manner required by California Streets and Highways Code Section 22626, California Government Code Section 53753, and the California Constitution Article XIII D; and
WHEREAS, the City Council held a duly noticed public hearing on June 16, 2026, and all interested persons were afforded the opportunity to hear and be heard or file a written protest with the City Clerk; and
WHEREAS, the City Council considered all oral and written statements, and all protests made or filed by any interested persons regarding these matters in accordance with California Streets and Highways Code Section 22629; and

05/2026/cdz/A26-0112/Reso/BuenaVistaLLDEngRpt 2
WHEREAS, written protests against the assessments for the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 were not presented by a majority of affected property owners.

NOW, THEREFORE, the City Council of the City of El Centro, California, does hereby resolve as follows:

1. The foregoing recitals are true, correct and incorporated fully herein as findings.

2. The Report is hereby approved and is ordered to be filed in the Office of the City Clerk.

3. The City Council hereby finds and determines that:
a. A majority protest against the assessments for the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 has not been filed with the City Clerk; and
b. The land within the District will receive special benefits by the operation, administration, services, and maintenance of improvements located within the boundaries of the District; and
c. The District includes all of the lands so specifically benefited; and d. The net amount to be assessed upon the lands within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 in accordance with the Report is apportioned by a formula and method which fairly distributes the net amount among the eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements.

4. The City Council hereby confirms the diagram and assessments set forth in the Report.

5. 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 Report provides a full and detailed description of all new improvements or substantial changes in existing improvements.

6. The City Council further finds the assessments are in compliance with the Act and California Constitution Article XIII D. The assessments are levied for the purpose of paying the costs and expenses of the operation, administration, services, and maintenance of the improvements.

7. The City Clerk, or her designee, is hereby authorized and directed to file the diagram and assessments, or a certified copy of the diagram and assessments, with the County Auditor of the County of Imperial (“County”) upon adoption of this Resolution, pursuant to the Act.

8. The County Auditor shall enter on the County Assessment Roll opposite each parcel of land the amount of assessment, and such assessments shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessments shall be paid to the City Treasurer.

9. The City Treasurer shall deposit the money from the assessments collected by the County for the District and such money shall be expended only for the operation,

05/2026/cdz/A26-0112/Reso/BuenaVistaLLDEngRpt 3
administration, services, and maintenance of the improvements as described in this Resolution.

10. The adoption of this Resolution is effective immediately and constitutes the District’s assessments for the fiscal year commencing July 1, 2026, and ending June 30, 2027.

11. The City Clerk shall certify to the passage and adoption of this Resolution, and a copy of the diagram and assessments shall be filed in the Office of the City Clerk available for public inspection.

PASSED AND ADOPTED at a regular 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 regular 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 16, 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
29th April Page 175 of 673

PRELIMINARY APPROVAL
This Engineer’s Report and the proposed assessments described herein have been preliminarily approved by the City Council of the City of El Centro on this ______ day of ____________, 2026.
_________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

FINAL APPROVAL
This Engineer’s Report, the improvements and assessments described herein were approved and adopted by the City Council of the City of El Centro on this ______ day of ___________, 2026.
________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

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.

APN Situs Address Land Use EBU Max Assessment Charge
054-551-001-000 802 MANUEL ORTIZ AVE SFR 1.00 $223.03 $217.32 054-551-002-000 826 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-003-000 850 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-004-000 874 MANUEL A. ORTIZ AVE SFR 1.00 223.03 217.32 054-551-005-000 898 MANUEL A. ORTIZ AVE SFR 1.00 223.03 217.32 054-551-006-000 902 MANUEL A. ORTIZ AVE SFR 1.00 223.03 217.32 054-551-007-000 926 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-008-000 950 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-009-000 974 MANUEL A. ORTIZ AVE SFR 1.00 223.03 217.32 054-551-010-000 998 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-011-000 1002 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-012-000 1026 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-013-000 1050 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-014-000 1074 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-015-000 1098 MANUEL A. ORTIZ AVE SFR 1.00 223.03 217.32 054-551-016-000 1102 MANUEL A. ORTIZ AVE SFR 1.00 223.03 217.32 054-551-017-000 1122 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-018-000 1140 MANUEL A. ORTIZ AVE SFR 1.00 223.03 217.32 054-551-019-000 1160 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-020-000 1178 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-021-000 1198 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-022-000 1202 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-023-000 1216 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-024-000 1230 MANUEL A. ORTIZ AVE SFR 1.00 223.03 217.32 054-551-025-000 1244 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-026-000 1258 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-027-000 1272 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-028-000 1286 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-029-000 1298 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-030-000 1302 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-031-000 1318 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-032-000 1334 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-033-000 1350 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-034-000 1364 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-035-000 1382 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-036-000 1398 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-037-000 1402 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-038-000 1416 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-039-000 1430 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-040-000 1444 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-041-000 1458 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-042-000 1472 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-551-043-000 1486 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-551-044-000 1498 MANUEL A. ORTIZ AVE SFR 1.00 223.03 217.32 054-552-001-000 1219 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-002-000 1203 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-003-000 1202 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-004-000 1218 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-005-000 1399 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-006-000 1383 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-007-000 1365 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-008-000 1351 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-009-000 1335 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-010-000 1319 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-011-000 1303 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-012-000 1299 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-013-000 1283 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-014-000 1265 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 City of El Centro
Buena Vista Landscaping and Lighting Assessment
Preliminary Assessment Roll
Fiscal Year 2026/27
Willdan Financial Services Page 1 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscaping and Lighting Assessment
Preliminary Assessment Roll
Fiscal Year 2026/27
054-552-015-000 1251 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-016-000 1235 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-552-017-000 1234 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-018-000 1250 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-019-000 1264 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-020-000 1282 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-021-000 1298 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-022-000 1302 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-023-000 1318 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-024-000 1334 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-025-000 1350 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-026-000 1364 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-027-000 1382 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-552-028-000 1398 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-001-000 1219 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-002-000 1203 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-003-000 1202 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-004-000 1222 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-005-000 1240 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-006-000 1260 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-007-000 1278 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-008-000 1298 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-009-000 1299 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-010-000 1279 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-011-000 1261 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-012-000 1241 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-013-000 1223 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-014-000 1203 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-553-015-000 1218 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-016-000 1202 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-017-000 1235 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-018-000 1251 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-019-000 1265 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-020-000 1283 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-021-000 1299 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-022-000 1303 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-023-000 1319 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-024-000 1335 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-025-000 1351 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-026-000 1365 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-027-000 1383 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-028-000 1399 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-553-029-000 1398 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-030-000 1378 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-031-000 1360 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-032-000 1340 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-033-000 1322 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-034-000 1302 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-035-000 1303 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-036-000 1323 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-037-000 1341 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-038-000 1361 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-039-000 1379 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-040-000 1399 FIELDVIEW CT SFR 1.00 223.03 217.32 054-553-041-000 1398 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-042-000 1382 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-043-000 1364 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-044-000 1350 MEADOWVIEW AVE SFR 1.00 223.03 217.32 Willdan Financial Services Page 2 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscaping and Lighting Assessment
Preliminary Assessment Roll
Fiscal Year 2026/27
054-553-045-000 1334 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-046-000 1318 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-047-000 1302 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-048-000 1298 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-049-000 1282 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-050-000 1264 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-051-000 1250 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-553-052-000 1234 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-001-000 1219 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-002-000 1203 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-003-000 1235 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-004-000 1251 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-005-000 1265 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-006-000 1283 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-007-000 1299 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-008-000 1303 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-009-000 1319 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-010-000 1335 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-011-000 1351 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-012-000 1365 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-013-000 1383 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-554-014-000 1399 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-555-001-000 1051 MANUEL A ORTIZ AVE SFR 1.00 223.03 217.32 054-555-002-000 1075 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-555-003-000 1099 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-555-004-000 1103 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-555-005-000 1123 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-555-006-000 1141 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-555-007-000 1161 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-555-008-000 1199 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-555-009-000 1198 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-010-000 1186 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-011-000 1172 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-012-000 1158 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-013-000 1144 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-014-000 1130 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-015-000 1116 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-016-000 1102 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-017-000 1103 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-018-000 1117 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-019-000 1131 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-020-000 1145 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-021-000 1159 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-022-000 1173 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-023-000 1187 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-024-000 1199 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-555-025-000 1198 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-555-026-000 1178 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-555-027-000 1160 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-555-028-000 1140 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-555-029-000 1122 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-555-030-000 1102 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-555-031-000 1098 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-555-032-000 1078 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-001-000 1199 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-002-000 1179 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-003-000 1161 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-004-000 1141 FIELDVIEW AVE SFR 1.00 223.03 217.32 Willdan Financial Services Page 3 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscaping and Lighting Assessment
Preliminary Assessment Roll
Fiscal Year 2026/27
054-556-005-000 1123 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-006-000 1103 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-007-000 1099 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-008-000 1079 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-009-000 1061 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-010-000 1041 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-011-000 1023 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-012-000 1003 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-556-013-000 1002 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-014-000 1022 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-015-000 1040 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-016-000 1060 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-017-000 1078 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-018-000 1098 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-019-000 1102 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-020-000 1122 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-021-000 1140 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-022-000 1160 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-023-000 1178 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-556-024-000 1198 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-001-000 1199 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-002-000 1179 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-003-000 1161 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-004-000 1141 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-005-000 1123 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-006-000 1103 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-007-000 1099 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-008-000 1079 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-009-000 1061 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-010-000 1041 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-011-000 1023 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-557-012-000 1003 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-001-000 803 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-558-002-000 835 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-558-003-000 867 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-558-004-000 899 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-558-005-000 903 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-558-006-000 957 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-558-007-000 999 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-558-008-000 998 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-009-000 956 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-010-000 902 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-011-000 898 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-012-000 856 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-013-000 802 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-014-000 803 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-015-000 857 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-016-000 899 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-017-000 903 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-018-000 957 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-558-019-000 999 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-559-001-000 1499 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-559-002-000 1479 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-559-003-000 1461 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-559-004-000 1441 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-559-005-000 1433 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-559-006-000 1403 MANUEL ORTIZ AVE SFR 1.00 223.03 217.32 054-559-007-000 1402 RIVERVIEW AVE SFR 1.00 223.03 217.32 Willdan Financial Services Page 4 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscaping and Lighting Assessment
Preliminary Assessment Roll
Fiscal Year 2026/27
054-559-008-000 1426 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-559-009-000 1450 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-559-010-000 1474 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-559-011-000 1498 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-559-012-000 1499 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-559-013-000 1475 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-559-014-000 1451 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-559-015-000 1427 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-559-016-000 1403 RIVERVIEW AVE SFR 1.00 223.03 217.32 054-559-017-000 1402 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-559-018-000 1426 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-559-019-000 1450 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-559-020-000 1474 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-559-021-000 1498 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-559-022-000 1499 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-559-023-000 1475 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-559-024-000 1451 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-559-025-000 1427 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-559-026-000 1403 FIELDVIEW AVE SFR 1.00 223.03 217.32 054-559-027-000 1402 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-559-028-000 1426 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-559-029-000 1450 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-559-030-000 1474 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-559-031-000 1498 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-559-032-000 1499 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-559-033-000 1473 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-559-034-000 1451 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-559-035-000 1427 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-559-036-000 1403 MEADOWVIEW AVE SFR 1.00 223.03 217.32 054-561-001-000 1498 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-561-002-000 1478 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-561-003-000 1462 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-561-004-000 1442 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-561-005-000 1422 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-561-006-000 1402 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-001-000 1398 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-002-000 1382 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-003-000 1364 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-004-000 1350 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-005-000 1334 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-006-000 1318 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-007-000 1302 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-008-000 1298 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-009-000 1282 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-010-000 1264 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-011-000 1250 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-012-000 1234 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-013-000 1218 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-562-014-000 1202 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-001-000 1198 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-002-000 1178 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-003-000 1160 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-004-000 1140 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-005-000 1122 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-006-000 1102 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-007-000 1098 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-008-000 1078 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-009-000 1060 VALLEYVIEW AVE SFR 1.00 223.03 217.32 Willdan Financial Services Page 5 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscaping and Lighting Assessment
Preliminary Assessment Roll
Fiscal Year 2026/27
054-563-010-000 1040 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-011-000 1022 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-563-012-000 1002 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-564-001-000 998 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-564-002-000 956 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-564-003-000 902 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-564-004-000 898 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-564-005-000 866 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-564-006-000 834 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-564-007-000 802 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-001-000 1199 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-002-000 1179 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-003-000 1161 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-004-000 1141 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-005-000 1123 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-006-000 1103 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-007-000 1099 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-008-000 1079 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-009-000 1061 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-010-000 1041 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-011-000 1023 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-012-000 1003 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-565-013-000 1002 SKYVIEW AVE SFR 1.00 223.03 217.32 054-565-014-000 1022 SKYVIEW AVE SFR 1.00 223.03 217.32 054-565-015-000 1040 SKYVIEW AVE SFR 1.00 223.03 217.32 054-565-016-000 1060 SKYVIEW AVE SFR 1.00 223.03 217.32 054-565-017-000 1078 SKYVIEW AVE SFR 1.00 223.03 217.32 054-565-018-000 1098 SKYVIEW AVE SFR 1.00 223.03 217.32 054-565-019-000 2256 S MARINA DR SFR 1.00 223.03 217.32 054-565-020-000 1122 SKYVIEW AVE SFR 1.00 223.03 217.32 054-565-021-000 1140 SKYVIEW AVE SFR 1.00 223.03 217.32 054-565-022-000 1160 SKYVIEW AVE SFR 1.00 223.03 217.32 054-565-023-000 1178 SKYVIEW AVE SFR 1.00 223.03 217.32 054-565-024-000 1198 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-001-000 1199 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-002-000 1179 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-003-000 1161 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-004-000 1141 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-005-000 1123 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-006-000 1103 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-007-000 1099 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-008-000 1079 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-009-000 1061 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-010-000 1041 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-011-000 1023 SKYVIEW AVE SFR 1.00 223.03 217.32 054-566-012-000 1003 SKYVIEW AVE SFR 1.00 223.03 217.32 054-567-001-000 999 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-567-002-000 957 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-567-003-000 903 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-567-004-000 899 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-567-005-000 867 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-567-006-000 835 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-567-007-000 803 VALLEYVIEW AVE SFR 1.00 223.03 217.32 054-567-008-000 998 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-009-000 956 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-010-000 902 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-011-000 898 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-012-000 856 SKYVIEW AVE SFR 1.00 223.03 217.32
Willdan Financial Services Page 6 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscaping and Lighting Assessment
Preliminary Assessment Roll
Fiscal Year 2026/27
054-567-013-000 802 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-014-000 803 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-015-000 857 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-016-000 899 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-017-000 903 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-018-000 957 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-019-000 999 SKYVIEW AVE SFR 1.00 223.03 217.32
054-567-020-000 998 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-021-000 936 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-022-000 902 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-023-000 898 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-024-000 856 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-025-000 802 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-026-000 803 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-027-000 857 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-028-000 897 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-029-000 903 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-030-000 957 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-567-031-000 999 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-001-000 1198 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-002-000 1178 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-003-000 1160 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-004-000 1140 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-005-000 1122 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-006-000 1102 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-007-000 1098 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-008-000 1078 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-009-000 1060 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-010-000 1040 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-011-000 1022 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-591-012-000 1002 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-001-000 1199 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-002-000 1179 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-003-000 1161 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-004-000 1141 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-005-000 1123 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-006-000 1103 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-007-000 1099 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-008-000 1079 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-009-000 1061 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-010-000 1041 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-011-000 1023 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-012-000 1003 MOUNTAINVIEW AVE SFR 1.00 223.03 217.32 054-592-013-000 1002 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-014-000 1022 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-015-000 1040 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-016-000 1060 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-017-000 1078 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-018-000 1098 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-019-000 1102 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-020-000 1122 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-021-000 1140 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-022-000 1160 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-023-000 1178 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-592-024-000 1198 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-001-000 998 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-002-000 956 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-003-000 902 DESERTVIEW AVE SFR 1.00 223.03 217.32 Willdan Financial Services Page 7 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscaping and Lighting Assessment
Preliminary Assessment Roll
Fiscal Year 2026/27
054-593-004-000 898 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-005-000 856 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-006-000 802 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-007-000 803 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-008-000 857 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-009-000 899 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-010-000 903 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-011-000 957 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-012-000 999 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-593-013-000 998 PALMVIEW AVE SFR 1.00 223.03 217.32 054-593-014-000 956 PALMVIEW AVE SFR 1.00 223.03 217.32 054-593-015-000 902 PALMVIEW AVE SFR 1.00 223.03 217.32 054-593-016-000 898 PALMVIEW AVE SFR 1.00 223.03 217.32 054-593-017-000 866 PALMVIEW AVE SFR 1.00 223.03 217.32 054-593-018-000 834 PALMVIEW AVE SFR 1.00 223.03 217.32 054-593-019-000 802 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-001-000 1199 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-002-000 1179 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-003-000 1161 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-004-000 1141 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-005-000 1123 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-006-000 1103 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-007-000 1099 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-008-000 1079 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-009-000 1061 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-010-000 1041 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-011-000 1023 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-012-000 1003 DESERTVIEW AVE SFR 1.00 223.03 217.32 054-594-013-000 1002 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-014-000 1022 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-015-000 1040 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-016-000 1060 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-017-000 1078 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-018-000 1098 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-019-000 1102 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-020-000 1122 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-021-000 1140 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-022-000 1160 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-023-000 1178 PALMVIEW AVE SFR 1.00 223.03 217.32 054-594-024-000 1198 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-001-000 1199 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-002-000 1179 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-003-000 1161 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-004-000 1141 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-005-000 1123 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-006-000 1103 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-007-000 1099 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-008-000 1079 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-009-000 1061 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-010-000 1041 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-011-000 1023 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-012-000 1003 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-013-000 999 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-014-000 957 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-015-000 903 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-016-000 899 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-017-000 867 PALMVIEW AVE SFR 1.00 223.03 217.32 054-595-018-000 835 PALMVIEW AVE SFR 1.00 223.03 217.32 Willdan Financial Services Page 8 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscaping and Lighting Assessment
Preliminary Assessment Roll
Fiscal Year 2026/27
054-595-019-000 803 PALMVIEW AVE SFR 1.00 223.03 217.32 Total 465.00 $103,707.37 $101,053.80
Total Parcels 465
Willdan Financial Services Page 9 of 9

Fiscal Year 2026-2027
Landscape & Lighting District
Buena Vista
June 16, 2026
Public Hearing
Approval of Engineer’s Report

Buena Vista
• Annual Palm Tree Pruning and
Trimming (111 Palm Trees)
• Right of Way Landscaping
approximately 88,523 square feet
• Retention Basin Maintenance• Irrigation Maintenance• Buena Vista Park Maintenance four (4) acre neighborhood park

Maximum Levy $223.02
Proposed Levy $217.32
465 Parcels x 217.32 =
$ 101,053.80
Buena Vista District
465 Parcels
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Budgeted
Beginning Fund Balance 120,480 121,664 169,482 108,240 Revenues 57,353 97,156 83,454 104,054 Expenditures (56,169) (49,338) (144,696) (96,006)Excess/(Deficit) 1,184 (121,664) (61,242) ( 8,048)Ending Fund Balance 121,664 169,482 108,240 116,288 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 71 71 71 71 10 10 10 10 10 10 10 10 46 92 115 144 173 217

RESOLUTION NO. 26-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, APPROVING THE ENGINEER’S REPORT REGARDING BUENA VISTA LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027 Buena Vista District
Public Hearing

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2026-176)
Item: 7.

Meeting: 6/16/2026 2:30 PM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-176
Approve the Engiineer's Report regarding Legacy Ranch L&LD and the Levy and Collection of Assessments.

CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027.

FISCAL IMPACT:

The City will receive approximately $65,666 to maintain the Landscaping and Lighting fees of the District.

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

On an annual basis, the Legacy Ranch Landscaping 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. The City is currently maintaining the improvements in the District.

CONCLUSION:

Adopt Resolution No. 26 - , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL

YEAR 2026-2027.

ATTACHMENTS:

1. Legacy Ranch Resolution

2. FY2627 El Centro Legacy Ranch LLD Engineer's Report_PH

3. Legacy Engineers Report Approval FY 26-27 PH

05/2026/cdz/A26-0112/Reso/LegacyRanchLLDEngRpt 1
RESOLUTION NO. 26-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, APPROVING THE ENGINEER’S

REPORT REGARDING LEGACY RANCH LANDSCAPING

AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY

AND COLLECTION OF ASSESSMENTS RELATED THERETO
FOR FISCAL YEAR 2026-2027
WHEREAS, on April 28, 2026, the City Council of the City of El Centro, California (“City Council”), adopted Resolution No. 26-29 initiating the proceedings for the levy and collection of assessments for the Legacy Ranch Landscaping and Lighting District (“District”) and ordering the preparation of an engineer’s report for the proposed levy and collection of assessments related thereto for the fiscal year commencing July 1, 2026 and ending June 30, 2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code Sections 22500 et seq. (“Act”), and the provisions of the California Constitution Article XIII D; and
WHEREAS, on April 28, 2026, the City Council also adopted Resolution No. 26-30 declaring its intention to levy and collect the annual assessments for the District and Resolution No. 26-28 providing preliminary approval of the engineer’s report for the proposed levy and collection of assessments related thereto pursuant to the Act and the provisions of the California Constitution Article XIII D; and
WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of El Centro (“City”) a report prepared in accordance with Article 4 of Chapter 1 of the Act, California Streets and Highways Code Sections 22565 et seq., and the City Clerk has presented to the City Council such report entitled “Engineer’s Report for the Legacy Ranch Landscaping and Lighting District, Fiscal Year 2026-2027” (“Report”) as prescribed by California Streets and Highways Code Section 22623; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 to pay the costs and expenses of operation, administration, services, and maintenance of landscaping and street lighting improvements and appurtenant facilities located within the District, and for which assessed properties receive special benefit; and
WHEREAS, ballots and public hearing notices were mailed to property owners of parcels identified within the District in the manner required by California Streets and Highways Code Section 22626, California Government Code Section 53753, and the California Constitution Article XIII D; and
WHEREAS, the City Council held a duly noticed public hearing on June 16, 2026, and all interested persons were afforded the opportunity to hear and be heard or file a written protest with the City Clerk; and
WHEREAS, the City Council considered all oral and written statements, and all protests made or filed by any interested persons regarding these matters in accordance with California Streets and Highways Code Section 22629; and

05/2026/cdz/A26-0112/Reso/LegacyRanchLLDEngRpt 2
WHEREAS, written protests against the assessments for the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 were not presented by a majority of affected property owners.

NOW, THEREFORE, the City Council of the City of El Centro, California, does hereby resolve as follows:

1. The foregoing recitals are true, correct and incorporated fully herein as findings.

2. The Report is hereby approved and is ordered to be filed in the Office of the City Clerk.

3. The City Council hereby finds and determines that:
a. A majority protest against the assessments for the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 has not been filed with the City Clerk; and
b. The land within the District will receive special benefits by the operation, administration, services, and maintenance of improvements located within the boundaries of the District; and
c. The District includes all of the lands so specifically benefited; and d. The net amount to be assessed upon the lands within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 in accordance with the Report is apportioned by a formula and method which fairly distributes the net amount among the eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements.

4. The City Council hereby confirms the diagram and assessments set forth in the Report.

5. 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 Report provides a full and detailed description of all new improvements or substantial changes in existing improvements.

6. The City Council further finds the assessments are in compliance with the Act and California Constitution Article XIII D. The assessments are levied for the purpose of paying the costs and expenses of the operation, administration, services, and maintenance of the improvements.

7. The City Clerk, or her designee, is hereby authorized and directed to file the diagram and assessments, or a certified copy of the diagram and assessments, with the County Auditor of the County of Imperial (“County”) upon adoption of this Resolution, pursuant to the Act.

8. The County Auditor shall enter on the County Assessment Roll opposite each parcel of land the amount of assessment, and such assessments shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessments shall be paid to the City Treasurer.

9. The City Treasurer shall deposit the money from the assessments collected by the County for the District and such money shall be expended only for the operation, administration, services, and maintenance of the improvements as described in this Resolution.

05/2026/cdz/A26-0112/Reso/LegacyRanchLLDEngRpt 3

10. The adoption of this Resolution is effective immediately and constitutes the District’s assessments for the fiscal year commencing July 1, 2026, and ending June 30, 2027.

11. The City Clerk shall certify to the passage and adoption of this Resolution, and a copy of the diagram and assessments shall be filed in the Office of the City Clerk available for public inspection.

PASSED AND ADOPTED at a regular 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 regular 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 16, 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

29th April Page 215 of 673

PRELIMINARY APPROVAL
This Engineer’s Report and the proposed assessments described herein have been preliminarily approved by the City Council of the City of El Centro on this ______ day of ____________, 2026.
_________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

FINAL APPROVAL
This Engineer’s Report, the improvements and assessments described herein were approved and adopted by the City Council of the City of El Centro on this ______ day of ___________, 2026.
________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

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
($12,790)
Interest Credit (150)
0 0
($12,940)
$65,666

DISTRICT STATISTICS
146
143
143.00
$459.20
$661.33

RESERVE INFORMATION
Beginning Projected Reserve Balance 07/1/2026 $29,024
Collection/(Transfer) (12,790)
0 $16,234
City of El Centro
Legacy Ranch Landscaping and Lighting Assessment
Fiscal Year 2026/2027
Fund Number: 92310
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
Capital Improvement Fund Collection/(Transfer)
General Fund Loan Repayment/(Advances)

TOTAL LEVY ADJUSTMENTS

BALANCE TO LEVY
Total Parcels
County Fee
Subtotal Administration Costs

TOTAL DIRECT AND ADMINISTRATION COSTS

LEVY ADJUSTMENTS
Reserve Fund Collection/(Transfer)
Ending Projected Reserve Balance 06/30/2027
Total Equivalent Benefit Units
Applied Levy per EBU
Maximum Assessment per Benefit Unit (Current Fiscal Year) Total Parcels Levied
General Fund Loan Repayment/(Advances)

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% $459.20 $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.

APN Situs Address Land Use EBU Max Assessment Charge
054-671-001-000 298 ROBERT J PORTER DR SFR 1.00 $661.33 $459.20 054-671-002-000 286 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-003-000 274 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-004-000 262 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-005-000 250 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-006-000 238 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-007-000 226 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-008-000 214 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-009-000 202 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-010-000 198 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-011-000 186 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-012-000 174 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-013-000 162 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-014-000 150 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-015-000 138 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-016-000 126 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-017-000 114 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-018-000 102 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-671-019-000 3801 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-671-020-000 3813 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-671-021-000 3827 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-671-022-000 3841 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-671-023-000 3853 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-671-024-000 3865 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-671-025-000 3877 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-671-026-000 3889 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-672-001-000 297 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-002-000 285 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-003-000 273 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-004-000 261 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-005-000 249 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-006-000 237 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-007-000 225 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-008-000 213 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-009-000 201 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-010-000 197 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-011-000 185 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-012-000 173 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-013-000 161 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-014-000 149 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-015-000 137 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-016-000 125 ROBERT J PORTER DR SFR 1.00 661.33 459.20 054-672-017-000 126 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-018-000 138 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-019-000 150 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-020-000 162 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-021-000 174 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-022-000 186 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-023-000 198 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-024-000 202 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-025-000 214 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-026-000 226 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-027-000 238 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-028-000 250 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-029-000 262 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-030-000 274 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-031-000 286 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-672-032-000 298 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-001-000 297 CHARLES ELMORE DR SFR 1.00 661.33 459.20 City of El Centro
Legacy Ranch Landscaping and Lighting Assessment District Preliminary Assessment Roll
Fiscal Year 2026/27
Willdan Financial Services Page 1 of 3

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Legacy Ranch Landscaping and Lighting Assessment District Preliminary Assessment Roll
Fiscal Year 2026/27
054-673-002-000 285 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-003-000 273 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-004-000 261 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-005-000 249 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-007-000 197 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-008-000 185 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-009-000 173 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-010-000 161 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-011-000 149 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-012-000 137 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-013-000 125 CHARLES ELMORE DR SFR 1.00 661.33 459.20 054-673-014-000 3900 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-673-015-000 3912 RUPERT FRANKS DR SFR 1.00 661.33 459.20 054-673-016-000 3924 RUPERT FRANKS DR SFR 1.00 661.33 459.20 054-673-017-000 3936 RUPERT FRANKS DR SFR 1.00 661.33 459.20 054-673-018-000 3948 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-673-019-000 3947 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-673-020-000 3935 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-673-021-000 3923 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-673-022-000 3911 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-673-023-000 3900 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-673-024-000 3912 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-673-025-000 3924 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-673-026-000 3936 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-673-027-000 3948 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-673-028-000 3947 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-673-029-000 3935 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-673-030-000 3923 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-673-031-000 3924 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-673-032-000 3936 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-673-033-000 3948 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-673-034-000 3947 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-673-035-000 3935 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-673-036-000 3923 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-673-037-000 3911 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-673-038-000 3900 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-673-039-000 3912 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-673-040-000 3924 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-673-041-000 3936 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-673-042-000 3948 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-001-000 3952 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-002-000 3964 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-003-000 3976 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-004-000 3988 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-005-000 3998 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-006-000 3999 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-007-000 3989 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-008-000 3977 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-009-000 3965 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-010-000 3953 PAUL ROBINSON CT SFR 1.00 661.33 459.20 054-674-011-000 3952 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-674-012-000 3964 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-674-013-000 3976 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-674-014-000 3988 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-674-015-000 3998 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-674-016-000 3999 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-674-017-000 3989 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-674-018-000 3977 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-674-019-000 3965 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 Willdan Financial Services Page 2 of 3

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Legacy Ranch Landscaping and Lighting Assessment District Preliminary Assessment Roll
Fiscal Year 2026/27
054-674-020-000 3953 ARTHUR HENNESAY CT SFR 1.00 661.33 459.20 054-674-021-000 3952 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-674-022-000 3964 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-674-023-000 3976 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-674-024-000 3988 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-674-025-000 3998 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-674-026-000 3999 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-674-027-000 3989 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-674-028-000 3977 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-674-029-000 3965 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-674-030-000 3953 JOHN VICKERS CT SFR 1.00 661.33 459.20 054-674-031-000 3952 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-032-000 3964 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-033-000 3976 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-034-000 3988 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-035-000 3998 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-038-000 3977 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-039-000 3965 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-040-000 3953 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-041-000 3941 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-042-000 3927 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-043-000 3913 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-044-000 3901 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-046-000 3999 RUBERT FRANKS DR SFR 1.00 661.33 459.20 054-674-047-000 3989 RUBERT FRANKS DR SFR 1.00 661.33 459.20 Total 143.00 $94,570.19 $65,665.60
Total Parcels 143
Willdan Financial Services Page 3 of 3

Fiscal Year 2026-2027
Landscape & Lighting District
Legacy
Ranch
June 16, 2026
Public Hearing
Approval of Engineer’s Report

Legacy Ranch
• Lighting Maintenance (30 street lights) & security
lighting through the park.
• Tree Trimming • Right of Way Maintenance& Perimeter landscape (approx. 59,600 square feet)
• Retention basin 5,600 square feet.• Park Maintenance
• Trees, Vegetation, Irrigation system and
hardscape improvements.
• 49,000 square feet of turf grass• Playground equipment• Pavilion for picnic with tables• Park benches

Legacy Ranch District
143 Parcels
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Budgeted
Beginning Fund Balance 11,510 2,483 11,122 15,924 Revenues 50,099 64,649 61,576 65,816 Expenditures (59,126) (56,010) (56,774) (65,506)Excess/(Deficit) (9,027) 8,639 4,802 310Ending Fund Balance 2,483 11,122 15,924 16,234 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 416 416 355 50 50 50 50 50 50 50 173 172 260 351 473 429 459 Maximum Levy $661.41
Proposed Levy $459.20
143 Parcels x 459.20 =
$ 65,665.60

Legacy Ranch District
Public Hearing
RESOLUTION NO. 26 -
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING LEGACY RANCH LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2026-177)
Item: 8.

Meeting: 6/16/2026 2:30 PM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-177
Approve the Engineer's Report regarding Lotus Ranch L&LD and the Levy and Collection of Assessments.

CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027
FISCAL IMPACT:

The City will receive approximately $26,926 to maintain the Landscaping and Lighting fees of the District.

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

On an annual basis, the Lotus Ranch Landscaping 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. The City is currently maintaining the improvements in the District.

CONCLUSION:

Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL

YEAR 2026-2027.

ATTACHMENTS:

1. Lotus Ranch Resolution

2. FY2627 El Centro Lotus Ranch LLD Engineer's Report_PH

3. Lotus Engineers Report Approval FY 26-27 PH

05/2026/cdz/A26-0112/Reso/LotusRanchLLDEngRpt 1
RESOLUTION NO. 26-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, APPROVING THE ENGINEER’S

REPORT REGARDING LOTUS RANCH LANDSCAPING AND

LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO FOR
FISCAL YEAR 2026-2027
WHEREAS, on April 28, 2026, the City Council of the City of El Centro, California (“City Council”), adopted Resolution No. 26-34 initiating the proceedings for the levy and collection of assessments for the Lotus Ranch Landscaping and Lighting District (“District”) and ordering the preparation of an engineer’s report for the proposed levy and collection of assessments related thereto for the fiscal year commencing July 1, 2026 and ending June 30, 2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code Sections 22500 et seq. (“Act”), and the provisions of the California Constitution Article XIII D; and
WHEREAS, on April 28, 2026, the City Council also adopted Resolution No. 26-36 declaring its intention to levy and collect the annual assessments for the District and Resolution No. 26-35 providing preliminary approval of the engineer’s report for the proposed levy and collection of assessments related thereto pursuant to the Act and the provisions of the California Constitution Article XIII D; and
WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of El Centro (“City”) a report prepared in accordance with Article 4 of Chapter 1 of the Act, California Streets and Highways Code Sections 22565 et seq., and the City Clerk has presented to the City Council such report entitled “Engineer’s Report for the Lotus Ranch Landscaping and Lighting District, Fiscal Year 2026-2027” (“Report”) as prescribed by California Streets and Highways Code Section 22623; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 to pay the costs and expenses of operation, administration, services, and maintenance of landscaping and street lighting improvements and appurtenant facilities located within the District, and for which assessed properties receive special benefit; and
WHEREAS, ballots and public hearing notices were mailed to property owners of parcels identified within the District in the manner required by California Streets and Highways Code Section 22626, California Government Code Section 53753, and the California Constitution Article XIII D; and
WHEREAS, the City Council held a duly noticed public hearing on June 16, 2026, and all interested persons were afforded the opportunity to hear and be heard or file a written protest with the City Clerk; and
WHEREAS, the City Council considered all oral and written statements, and all protests made or filed by any interested persons regarding these matters in accordance with California Streets and Highways Code Section 22629; and

05/2026/cdz/A26-0112/Reso/LotusRanchLLDEngRpt 2
WHEREAS, written protests against the assessments for the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 were not presented by a majority of affected property owners.

NOW, THEREFORE, the City Council of the City of El Centro, California, does hereby resolve as follows:

1. The foregoing recitals are true, correct and incorporated fully herein as findings.

2. The Report is hereby approved and is ordered to be filed in the Office of the City Clerk.

3. The City Council hereby finds and determines that:
a. A majority protest against the assessments for the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 has not been filed with the City Clerk; and
b. The land within the District will receive special benefits by the operation, administration, services, and maintenance of improvements located within the boundaries of the District; and
c. The District includes all of the lands so specifically benefited; and d. The net amount to be assessed upon the lands within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 in accordance with the Report is apportioned by a formula and method which fairly distributes the net amount among the eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements.

4. The City Council hereby confirms the diagram and assessments set forth in the Report.

5. 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 Report provides a full and detailed description of all new improvements or substantial changes in existing improvements.

6. The City Council further finds the assessments are in compliance with the Act and California Constitution Article XIII D. The assessments are levied for the purpose of paying the costs and expenses of the operation, administration, services, and maintenance of the improvements.

7. The City Clerk, or her designee, is hereby authorized and directed to file the diagram and assessments, or a certified copy of the diagram and assessments, with the County Auditor of the County of Imperial (“County”) upon adoption of this Resolution, pursuant to the Act.

8. The County Auditor shall enter on the County Assessment Roll opposite each parcel of land the amount of assessment, and such assessments shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessments shall be paid to the City Treasurer.

9. The City Treasurer shall deposit the money from the assessments collected by the County for the District and such money shall be expended only for the operation,

05/2026/cdz/A26-0112/Reso/LotusRanchLLDEngRpt 3
administration, services, and maintenance of the improvements as described in this Resolution.

10. The adoption of this Resolution is effective immediately and constitutes the District’s assessments for the fiscal year commencing July 1, 2026, and ending June 30, 2027.

11. The City Clerk shall certify to the passage and adoption of this Resolution, and a copy of the diagram and assessments shall be filed in the Office of the City Clerk available for public inspection.

PASSED AND ADOPTED at a regular 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 regular 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 16, 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
29th April Page 250 of 673

PRELIMINARY APPROVAL
This Engineer’s Report and the proposed assessments described herein have been preliminarily approved by the City Council of the City of El Centro on this ______ day of ____________, 2026.
_________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

FINAL APPROVAL
This Engineer’s Report, the improvements and assessments described herein were approved and adopted by the City Council of the City of El Centro on this ______ day of ___________, 2026.
_________________________________
Norma Wyles CMC
City Clerk
City of El Centro

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

2026/2027 Lotus Ranch Landscaping and Lighting District Page 6  1,417 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Sophia Drive and Savannah Drive
 1,282 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Savannah Drive and Belen Drive
 Carmen Avenue
 1,146 square feet of irrigated landscape improvement area on the west side of Carmen Avenue between Savannah Drive and Belen Drive
 Barbara Way
 1,330 square feet of irrigated landscape improvement area on the south side of Barbara Way between 23rd Street and Carmen Avenue
 Farmer Avenue
 1,334 square feet of irrigated landscape improvement area on the north side of Farmer Avenue between 23rd Street and Carmen Avenue
 Wake Avenue
 2,209 square feet of parkway on southwest corner of Wake Avenue and La Brucherie Avenue
 7,528 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Wake Avenue between La Brucherie Avenue and 23rd Street  13,516 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Wake Avenue between 23rd Street and 24th Street  13,304 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Wake Avenue west of 24th Street  Daneberg Drive
 10,895 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Daneberg Drive between La Brucherie Avenue and 23rd Street
 18,213 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Daneberg Drive between 23rd Street and 24th Street  17,009 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Daneberg Drive west of 24th Street  Manuel Ortiz Avenue
 3,319 square feet of irrigated landscape improvement area on the north side of Manuel Ortiz Avenue between La Brucherie Avenue and 23rd Street  4,978 square feet of irrigated landscape improvement area on the north side of Manuel Ortiz Avenue between 23rd Street and 24th Street
 4,853 square feet of irrigated landscape improvement area on the north side of Manuel Ortiz Avenue west of 24th Street
Basin/Open Space Area
At build-out there will be an estimated 801,196 square feet of basin/open space area improvements within the District incorporating approximately, 625,375 square feet of natural non-irrigated surface area; 23,271 square feet of irrigated landscape area

2026/2027 Lotus Ranch Landscaping and Lighting District Page 7 comprised of trees, decorative rock, groundcover and/or planting; 52,452 square feet of hardscape surface area; 49,281 square feet of rock/gravel basin access road surfaces including two access points from Barbara Way; and 50,817 square feet of decomposed granite trail connections including access points from the park site, Wake Avenue, Daneberg Drive, Manuel Ortiz Avenue, and three locations at various locations on Lotus Ranch Road.

Paseos/Pathway Connections
At build-out there are five planned paseos/pathway connections within the District, which collectively comprise an estimated 4,031 square feet of decomposed granite paths and 3,621 square feet of irrigated landscape area comprised of trees, decorative rock, groundcover and/or planting. These paseos/pathway connections are located between the cul-de-sacs on Whitney Avenue, Farmer Avenue, Chaparral Drive, Manzanita Drive, and Chandler Avenue.

PARK SITE
Part of the Lotus Ranch Development includes an approximately 11.92-acre park site located at the northwest corner of Daneberg Drive and 24th Street. It is anticipated that this park-site when constructed will include an estimated 207,150 square feet of multipurpose turf area; 242,785 square feet of additional planter hardscape landscape area; and 69,280 square feet of other park facilities that will be constructed and funded in part by District assessments. These park facilities may include but are not limited to sports courts; playground areas, equipment and structures; sidewalks/pathways; picnic areas and facilities; restrooms; a parking lot; and any other equipment, structures or facilities related to the foregoing including ornamental or safety lighting; benches; trash receptacles; drinking fountains; picnic facilities; and sports equipment and structures. At the time this Report was prepared, the park site plans have not been finalized and the square footages and estimate of maintenance costs presented herein are based on the City’s initial proposed development plans for the site, which are subject to change.

LIGHTING IMPROVEMENTS
Lighting improvements to be funded by the District assessments may include, but are not limited to, electrical energy, lighting fixtures, poles, meters, conduits, electrical cable and appurtenant facilities associated with the streetlights, traffic signals, and lighting within public areas within the District. Maintenance, operation, and servicing of these lighting improvements may include, but is not limited to the furnishing of electric current or other illuminating agent; as needed maintenance, repair, and replacement of worn out electrical components and light fixtures, including bulbs, ballasts, photoelectric cells, meters, and electrical cables; repair or replacement of damaged poles, ground wires, and conduits caused by accidents, vandalism, time, and weather; and monitoring of the Underground Service Alert (USA) network to prevent damage by excavation. At build-out, it is anticipated that the District’s lighting improvements will generally include, but is not limited to:

Street Lighting
At build-out there will be an estimated one hundred and forty-three (143) streetlights within the District including, but not limited to:
 Thirty-five (35) 250-watt streetlights located at various street corners and other locations on 23rd Street, 24th Street, Barbara Way, Chaparral Drive, Daneberg

2026/2027 Lotus Ranch Landscaping and Lighting District Page 8 Drive, Farmer Avenue, La Brucherie Avenue, Lotus Avenue, Manuel Ortiz Avenue, Manzanita Drive, Wake Avenue, and Whitney Avenue
 One hundred and eight (108) 100-watt streetlights located on 23rd Street, 24th Street, Barbara Way, Belen Drive, Cameron Drive, Carmen Avenue, Chandler Avenue, Chaparral Drive, Daneberg Drive, Farmer Avenue, Jacaranda Drive, La Brucherie Avenue, Lotus Avenue, Manuel Ortiz Avenue, Manzanita Drive, Savannah Drive, Sophia Drive, Wake Avenue, and Whitney Avenue Other Lighting
In addition to the streetlights identified above, it is anticipated that there will be an additional thirty-five (35) trail and park lights within the District including, but not limited to:
 Eleven (11) trail lights along the trail adjacent to the basin/open space area, which extends the length of the District from approximately Barbara Way to Manuel Ortiz Avenue
 Twenty-four (24) park lights within the park site located at the northwest corner of Daneberg Drive and 24th Street
 Any other public lighting facilities including future traffic signals that may be deemed necessary or desired for the safe ingress or egress to the properties within the District or for public safety

EXCLUDED IMPROVEMENTS
Improvements that are not funded through District assessments include, privately owned lighting and landscaping improvements located on private property and/or properties, easements or areas owned by an association, utility company, or other public agency.

Such improvements and facilities shall be provided and maintained by the individual property owners, utility company, public agency, or association established in connection with the development of properties within the District.

D. ZONES OF BENEFIT
While the California Constitution requires that “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 or the maintenance and operation expenses of a public improvement…”; it is reasonable to conclude that while many of the District improvements may proportionately benefit all assessed parcels within the District, certain landscaping and/or lighting improvements may only provide special benefits to specific parcels or portions of the District (particularly in larger districts and/or districts in which development will occur over time in phases). In addition, some improvements within a district and/or the costs associated with various public improvements are identified as providing some measure of general benefit and because general benefit costs cannot be assessed, the cost of such improvements may be proportionately allocated as both special benefits and general benefit.

The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing various landscaping and lighting improvements, including the acquisition, construction, installation, maintenance, and servicing of those improvements and related facilities. In addition, to ensure an appropriate allocation of the estimated costs to provide various improvements based on proportional special benefits, landscaping and

2026/2027 Lotus Ranch Landscaping and Lighting District Page 9 lighting districts often times include benefit zones (“Zones”) as authorized pursuant to Chapter 1 Article 4, Section 22574 of the 1972 Act.

It is anticipated that all the proposed improvements previously identified and described in the preceding section will reasonably be considered shared improvements because the overall development of the properties in the Lotus Ranch Development will collectively facilitate and require the installation and maintenance of those improvements. As a result, the special benefits and cost of providing such improvements should be proportionately shared by all parcels to be assessed in the District, which would require a single benefit zone. However, it is also recognized that because the parcels and improvements for this District will be constructed in multiple phases, it is likely that on an annual basis until the District is fully developed, some improvements will only benefit the developed parcels within the District such as the internal residential street lights installed as residential phases are subdivided, while other improvements such as the development entryway landscaping or basin area improvements benefit all parcels whether they are subdivided or not. Furthermore, as development occurs within the District, eventually some improvements may be installed within the District that may be specifically associated with particular development phases or parcels.

Therefore, for administrative purposes and to ensure an equitable apportionment of the annual maintenance and operation expenses, in accordance with the 1972 Act, two benefit zones were established within this District at the time of formation, and designated as Zone A and Zone B.

Zone A
Zone A will incorporate the properties and development phase(s) that have been subdivided into individual residential lots and/or other land uses. For 2026/2027, this Zone includes the subdivided parcels in Unit B, Phase 1 and Phase 2 of the Lotus Ranch Development.

Zone B
Zone B includes the planned residential development phases within the District that have not yet been subdivided and are generally identified by the County Assessor’s Office as Vacant property. For 2026/2027, Zone B includes the parcels and territory currently identified as: Unit A, Phases 1 through 9; Unit B, Phases 3 through 4; Unit C, Phases 1 through 5; and the park site.

For calculating annual assessments each Fiscal Year, some or all of the parcels in Zone B may be identified as either Undeveloped Residential Property and/or Exempt parcels and will be assessed in accordance with the method of apportionment described in “Part II - Method of Apportionment” of this Report. However, as these parcels are subdivided or developed, and/or as additional improvements are accepted for maintenance, at the discretion of the Assessment Engineer and/or City, the affected properties may be reclassified as Zone A parcels and assessed accordingly. It is anticipated that at build-out, each of the parcels currently within Zone B will be transitioned into Zone A and the Zone B designations will eventually be eliminated.

2026/2027 Lotus Ranch Landscaping and Lighting District Page 10 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 are based on the premise that these improvements would otherwise not have been required without the development of those parcels within the District.

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.”

2026/2027 Lotus Ranch Landscaping and Lighting District Page 11 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
The ongoing maintenance of landscaped areas within the District will provide aesthetic benefits to the properties within the District and are intended to provide a more pleasant environment to walk, drive, live, and work. The primary function of these 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 are constructed and installed and/or are facilitated by the development or potential development of properties within the District. These improvements are an integral part of the physical environment associated with the parcels in the District and while some of these improvements may in part be visible to properties outside the District, collectively if these improvements are not properly maintained, it is the parcels within the District that would be aesthetically burdened. Additionally, street landscaping in the District serves as a pleasant aesthetic amenity that enhances the approach to the parcels and in many cases, serves as both a physical buffer as well as a sound reduction buffer between the roadways and the properties in the District. Likewise, the landscape improvements include parks, green spaces (basins), and trails that provide visually pleasing open space areas that serve as an extension of the physical attributes of the parcels assessed, such as their front or rear yards and may also provide a greater opportunity for recreation. Thus, the maintenance of these landscaped improvements provides advantages to the assessed properties that affect the assessed parcels in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share.

Likewise, street lighting in the District is primarily useful for illuminating the streets that provide access to the properties in the District as well as the sidewalks and parking lanes associated with those properties. While it is recognized that streetlights and traffic signals serve in part to enhance traffic safety, installation and construction of these improvements are for the most part, required by the development of properties within the District and these improvements provide three main special benefits to those properties: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway access benefit.

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

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

2026/2027 Lotus Ranch Landscaping and Lighting District Page 12 provided maintenance (economy of scale), and the regulatory restrictions on future cost increases.

GENERAL BENEFIT
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 have been or will be 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 and these improvements (particularly the level of maintenance and servicing) are not required nor necessarily desired by any properties outside the District and/or the respective Zones associated with those various improvements.

It is also evident that: (1) the maintenance of these improvements and the level of maintenance provided, has a direct and particular advantage (i.e., special benefit) only on those properties in close proximity to those improvements including those developments and properties that are directly accessed from the streets where the improvements are located; and (2) such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, limits any indirect or incidental benefit that the public at large or properties outside the District/Zone receive from the improvements.

In the absence of a special funding District, these types of improvements would not have been installed by the City and the City’s maintenance of these improvements would for the most part, be limited to tree management services necessary to ensure public safety and protection of property, weed abatement, rodent control, and erosion control services for the various landscape areas that are provided elsewhere in the City. This basic or baseline level of service would typically provide for periodic servicing of these areas on an as-needed basis. This baseline level of service, which is provided elsewhere in the City, would provide for public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage. However, this baseline level of service results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance that can be provided through the District assessments.

On average, the cost to provide this baseline level of service for the District’s landscape areas is estimated to be approximately $0.02003 per square foot for irrigated streetscape areas; approximately $0.01653 per square foot for irrigated non-streetscape landscape areas; approximately $0.0222 per square foot for overall park areas; and approximately $0.01145 for non-irrigated non-streetscape landscape areas, including a five percent (5%) cost factor for City overhead and administration.

2026/2027 Lotus Ranch Landscaping and Lighting District Page 13 Other Landscaping General Benefits
In addition to the general benefit identified above, it is recognized that there are indirect or incidental general benefits to properties within the District as well as the general public that are associated with regular landscape maintenance services, including:
 Minimization of dust and debris; and
 Decreased potential water runoff from both properties and the landscaped areas.

Although these types of benefits might best be characterized as indirect consequences of the special benefit of the landscape maintenance provided to parcels served by the District, for the purposes of calculating proportional benefits, we assume these types of benefits to be general benefits, albeit general benefits that are extremely difficult to quantify. We estimate that the costs associated with these indirect benefits do not exceed one percent (1%) of the annual maintenance expenditures for the landscaping improvements.

The baseline general benefit costs and the indirect/incidental general benefit costs identified above shall be excluded from the special benefit assessment funding and not assessed to the parcels within the District. The total calculated general benefit cost for the landscaping improvements associated with each Zone is summarized in the table at the end of this section and is also identified in the budgets contained in Part III of this Report.

Lighting General Benefit
In reviewing the location and extent of the specific lighting improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, like the landscaping improvements it is evident these improvements are being installed as a direct result of the development of the properties within the District or are lighting improvements that would otherwise be shared by and required for the development of those properties. It is also evident that the maintenance and servicing of these improvements has a direct and particular impact (special benefit) on those properties in proximity to those street lighting improvements and these street lighting improvements are for the most part, lighting improvements that exceed what would otherwise be required for traffic circulation or to ensure the safety and protection of the general public and property in general.

Because these District lighting improvements are directly associated with the development or anticipated development of the properties within the respective District/Zones and clearly provide a special benefit to those properties that is not shared by all properties in the City, it is certainly reasonable to conclude that the maintenance and operation of these improvements is largely if not entirely a special benefit to those properties to be assessed.

Based on the special benefits previously identified for streetlights, it is apparent that the internal residential development streetlights are installed solely for the use and benefit of those residential properties and there is no quantifiable general benefit to other properties or to the public at large.

In addition to the internal residential streetlights within the various development phases (both the residential parcels and the planned school site), each of the properties within the District are accessed from and/or are adjacent to one of four secondary/collector street (La Brucherie Road, Wake Avenue, Daneberg Drive, and Manuel Ortiz Avenue). The streetlights on these secondary/collector streets represent approximately thirty-six percent (36%) of the total streetlights to be installed within the District and are collectively and proportionately shared by each of the properties in the District. While these

2026/2027 Lotus Ranch Landscaping and Lighting District Page 14 secondary/collector lights are clearly the result of the development of properties within the District, it is also reasonable to conclude that these types of streets are often accessed by the general-public (possibly in route to the school or park) and to some extent the street lighting on these streets may also enhance general nighttime traffic safety and circulation for other properties and the public at large. Based on various traffic circulation studies and related data, it is estimated that less than twenty percent (20%) of these secondary/collector streetlights would be required for similar streets in less concentrated development areas. Therefore, it has been determined that the general benefit related to the overall operation and maintenance of these shared streetlights is no more than seven percent (7%) of the total streetlight operating costs (36% of the total lights x 20% requirement = 7%). However, to ensure that no parcel is assessed for more than its proportional special benefit for these shared streetlights, the City will contribute for general benefit an amount equal to ten percent (10%) of the budgeted regular annual maintenance expenditures (maintenance and energy costs). These general benefit costs shall be excluded from the special benefit assessment funding and not assessed to the parcels within the District.

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 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.” Landscaping and lighting improvements, like most public improvements, provide varying degrees of benefit (whether they be general or special) based largely on their extent and their location in relationship to properties associated with those improvements. To establish the proportional special benefit and ultimately the assessment obligation for each parcel, these factors need to be addressed and formulated in the method of apportionment by the use of benefit zones that reflect the extent and location of the improvements in relationship to the properties, as well as the specific use of the property and characteristics that reflects each parcel’s proportional special benefit as compared to other properties that benefit from those same improvements.

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

2026/2027 Lotus Ranch Landscaping and Lighting District Page 15 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 base value and assessment formula utilized in each Zone may be different, but is established for each Zone to reflect the improvements and properties that benefit from those improvements utilizing property characteristics that may include but is not limited to the type of development (property land use), property’s development status, and size of the property (acreage or units).

For the purposes of this Report, an EBU is the quantum of benefit derived from the various Zone improvements by a single-family residential parcel. The single-family residential parcel has been selected as the basic value for calculation of assessments since at buildout it is anticipated that this land use will represent over ninety-eight percent (98%) of the parcels in the District and over seventy percent (70%) of the total acreage developed.

Thus, the “benchmark” property (the single-family residential parcel) derives one (1) EBU of benefit and is assigned 1.00 Equivalent Benefit Unit.

While it is anticipated that the development of properties within this District will be primarily single-family residential parcels, the following outlines the land use classifications that will likely be associated with or may be associated with the parcels in the District and the proportional EBUs established for those land use classifications.

LAND USE CLASSIFICATIONS
Single-Family Residential — This land use classification is defined as a fully subdivided residential home site with or without a structure. This land use may include, but is not limited to subdivided residential tract lots, condominiums, or other individual residential units or subdivided lots assigned an Assessor’s Parcel Number. As previously noted, the single family residential parcel has been selected as the basic value for calculation of assessments and each is assigned 1.00 Equivalent Benefit Unit.

Multi-Family Residential — This land use classification is defined as properties that are primarily used for residential purposes, but contain more than a single residential unit on the parcel (parcels with more than one dwelling) including apartments, duplexes, or other multi-unit structures. Due in part to the development and population densities associated with these types of dwelling units (reduced unit size compared to the typical density and size of single-family properties), studies have consistently shown that the average apartment unit impacts infrastructure approximately eighty percent (80%) as much as a single-family residence. (Sources: Institute of Transportation Engineers Informational Report Trip Generation, Fifth Edition, 1991; Metcalf and Eddy, Wastewater Engineering Treatment, Disposal, Reuse, Third Edition, 1991) Therefore, it is reasonable to conclude that the proportional special benefit these properties receive from the public improvements funded by the District assessments has a similar proportionality and these parcels shall be assigned a weighted proportional special benefit of 0.80 EBU per unit.

At the time of formation, it was not anticipated that this land use classification would be applied to parcels within the District but may be applicable in subsequent fiscal years if such parcels are developed within the District or such parcel land uses are annexed to the District.

2026/2027 Lotus Ranch Landscaping and Lighting District Page 16 Developed Non-Residential — This land use is defined as a parcel and/or development (group of parcels) that has been developed primarily with a non-residential use including, but not limited to (both publicly owned and privately owned) commercial retail or service, office or professional service, hotel or motel, manufacturing, warehousing, parking lot, and/or institutional facilities including hospitals or other medical facilities, private schools or education centers, churches or other non-profit organizations.

It is not anticipated that this land use classification will be applied to parcels within the District; however, if such parcels were developed within the District or annexed to the District in subsequent fiscal years, based on the planned residential development density within this District (approximately five dwelling units per acre of land), it would be reasonable and appropriate to assign the developed non-residential properties a weighted special benefit that reflects a similar and proportional development density. Therefore, the EBU assigned to each developed non-residential property is established by multiplying the parcel’s applied acreage by 5.0 EBU per acre (e.g. a developed non-residential parcel of 4.25-acres would be assigned 21.25 EBU, 4.25 acres x 5.0 EBU/acre = 21.25 EBU).

Public School Property — This classification includes the parcel identified specifically as a planned public-school site at formation of the District. On average, approximately 1/3rd (33.33%) of the total school site acreage is developed with structures and parking facilities, which is similar to what is commonly associated with non-residential developments. The remaining parcel acreage (approximately 66.67%) is generally playground areas and/or sports fields which is similar to the District’s park improvements. Recognizing the overall development of this parcel as compared to other properties in the District and the improvements in proximity to this property, it has been determined that proportional special benefit EBU calculated for this parcel is accurately reflected by treating that portion of the parcel with structures and parking facilities (1/3rd of the parcel’s acreage) similar to the EBU calculated for Developed Non-Residential properties (33.33% of acreage x 5.0 EBU/acre), with the remaining 2/3rd of the parcel’s acreage being excluded (treated similar to the District’s park facility, although this area is not part of the improvements being maintained by the District). Therefore, the 8.13 acre school site parcel shall be assigned

14.60 EBU ([8.13 acres x 33.33% = 2.92 applied acre]; x 5.00 EBU/acre = 14.60 EBU).

However, for calculation of the annual assessments each fiscal year, the Assessment Engineer shall apply to this parcel an EBU that best reflects the property’s development status and proportional special benefit from the existing improvements and/or new improvements to be installed and accepted during the Fiscal Year. The Assessment Engineer may treat the parcel as a Vacant Undeveloped Property (assigned 1.00 EBU per acre or 2.92 EBU) or any proportional EBU up to the parcel’s maximum EBU described above (14.60 EBU).

Planned Residential Development — This land use classification is defined as a parcel or group of parcels that may currently be identified as vacant undeveloped property but is zoned for residential use and the number of residential units to be developed on the property has been determined or identified as part of a Tentative Development Plan, Tentative Tract Map or Specific Plan.

For calculation of the annual assessments each fiscal year, the Assessment Engineer shall apply to such parcels an EBU that best reflects that parcel’s proportional special benefit from the improvements and services provided as compared to other properties in the District/Zones based on the type and location of the improvements to be maintained, the proximity of the property to those improvements, and the development status of the property. Because these factors can vary from year to year and from parcel to parcel, the

2026/2027 Lotus Ranch Landscaping and Lighting District Page 17 calculated EBU for each parcel originally balloted as Planned Residential Development may be different utilizing either the acreage of the parcel or number of planned units. The Assessment Engineer may identify the parcel and treat it as a Vacant Undeveloped Property (assigned 1.00 EBU per applied acre up to a maximum of 5.0 EBU); as an Undeveloped Residential Property (assigned 1.00 EBU per acre for the parcel’s total acreage); or may temporarily identify the parcel as a Special Case Parcel (refer to this land use classification below) assigning the parcel any proportional EBU up to the maximum EBU for which the property was ballot (1.0 EBU per single-family residential lot and 0.80 per multi-family residential unit).

It is anticipated that development of the properties within the District (specifically in Zone B) and installation of the improvements may be spread out over several years and as such, many of the parcels initially identified in the formation Engineer’s Report as Planned Residential Development properties will likely be assigned a weighted special benefit per acre applicable to Vacant Undeveloped Property until the properties are developed or a substantial portion of the District improvements have been installed and accepted for maintenance.

Vacant Undeveloped Property — This land use classification includes undeveloped properties that are identified as parcels with no development including residential and nonresidential, undeveloped school sites, and parcels that may currently be used for agricultural purposes. Although it is recognized that most of the improvements within the District will be constructed and accepted for maintenance in large part as properties are developed (Zone A parcels) and these developments will clearly receive a particular and distinct benefit (direct special benefit) from those improvements, it is also recognized that many of the various improvements proposed within the District such as the basins, the park, the development entryway landscaping and street lighting on the main collector streets are considered shared improvements that collectively support the overall development of properties within the District to their full and best use, including the vacant undeveloped properties. However, it is also recognized that internal (neighborhood) streetlights, some unit specific street landscaping and non-streetscape improvements within the District are in large part specifically related to the residential parcels that have an immediate utilization of those improvements and the special benefit costs associated with these neighborhood streetlights and landscape areas will likely be assessed primarily if not entirely to the properties which are developed or actively being developed. Likewise, most of the remaining landscaping and lighting improvements within the District will likely be installed and accepted for maintenance as properties are developed and those developing parcels clearly receive a proportionately greater benefit from those improvements than do the undeveloped properties.

Therefore, it has been determined that parcels identified as Vacant Undeveloped Property shall be assigned a proportional EBU that is twenty percent (20%) of that assigned to developed properties, which is 1.0 EBU per applied acre (20% of the 5.0 EBU per acre assigned to Developed Non-Residential properties), up to a maximum of 5 acres per parcel or 5.0 EBU per parcel (e.g., a Vacant Undeveloped Property which is 7.00-acres would be assigned 5.00 EBU [5.0-acre maximum x 1.0 EBU/acre]).

Undeveloped Residential Property — This land use classification includes undeveloped properties that were originally identified as Planned Residential Development parcels, but have not yet been developed or subdivided, but are either adjacent to or in close proximity to improvements that will be maintained for the current fiscal year, and/or the property is actively being developed. While many of the improvements within the District will be

2026/2027 Lotus Ranch Landscaping and Lighting District Page 18 constructed and accepted for maintenance in large part as properties are being subdivided or developed and those properties will clearly receive a particular and distinct benefit (direct special benefits) from those improvements, it is also recognized that certain improvements within the District are installed in advance of property development that are considered shared improvements that collectively support the overall development of properties within the District/Zones to their full and best use, including the vacant undeveloped properties. However, it is also recognized that some of these shared improvements within the District have a more direct and particular benefit to those undeveloped properties directly adjacent to the improvements or in close proximity to those improvements than do the vacant undeveloped properties that are not actively being developed or are further from those shared improvements.

Therefore, it has been determined that parcels identified as Undeveloped Residential Property shall be assigned a proportional EBU that is twenty percent (20%) of that assigned to developed properties, which is 1.0 EBU per applied acre (20% of the 5.0 EBU per acre assigned to Developed Non-Residential property), but unlike parcels designated as Vacant Undeveloped Property, there is no acreage cap for the parcel (e.g., an Undeveloped Residential Property which is 7.00-acres would be assigned 7.00 EBU [7.0 acres x 1.0 EBU/acre]).

Special Case Property — In many landscaping and lighting districts (particularly districts that have a wide range of land uses, phased developments, and/or diversity in the location and type of improvements) there may be one or more parcels to be assessed for which the standard land use classifications and proportionality identified above do not accurately identify the use and special benefit received from the improvements. Properties that are typically classified as Special Case Parcels usually involve partial or mixed use development of the property or development 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 of the parcel’s total acreage is or can be developed. In such a case, the net acreage of the parcel would be utilized rather than the gross acreage of the parcel to calculate the parcel’s proportional special benefit similar to how the Public School site parcel is treated. Each such parcel shall be addressed on a case-by-case basis by the Assessment Engineer and the EBU assigned to such parcels shall be based on the specific issues related to that parcel and its proportional special benefit compared to other properties that receive special benefits from the improvements.

Exempt — Within most districts, there are lots or parcels of land that do not receive a special benefit from the improvements provided (exempt from assessment), which may include, but is not limited to public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, public rights-of-way, or utility rights-ofway; common areas, bifurcated lots; sliver parcels or any other parcel that has little or no assessed value and cannot be developed independently; parcels that are part of the improvements being maintained by the District, or that the City has determined cannot be developed. These types of parcels are considered to receive no special benefit from the improvements and are therefore exempted from assessment and are assigned 0.00 EBU.

2026/2027 Lotus Ranch Landscaping and Lighting District Page 19 A summary of the Equivalent Benefit Units (EBUs) that may be applicable for various land use classifications within the District is shown in the following table.

EQUIVALENT BENEFIT UNIT SUMMARY
The following is a summary of the Equivalent Benefit Units applicable to the various land use classifications identified in each Zone:

Zone A
Assessment Land Use Total
Parcels
Applied
Units
Applied
Acreage
Equivalent
Benefit Units
(EBU)
Single Family Residential 44 44 0.00 44.00
Totals 44 44 0.00 44.00
Zone B
Assessment Land Use Total
Parcels
Applied
Units
Applied
Acreage
Equivalent
Benefit Units
(EBU)
Special Case Property (1) 1 211 2.92 225.60
Planned Residential Development 2 319 0.00 319.00
Exempt 2 0 7.98 0.00
Totals 5 530 10.90 544.60
District Total
Assessment Land Use Total
Parcels
Applied
Units
Applied
Acreage
Equivalent
Benefit Units
(EBU)
Single Family Residential 44 44 0.00 44.00
Special Case Property (1) 1 211 2.92 225.60
Planned Residential Development 2 319 0.00 319.00
Exempt 2 0 7.98 0.00
Totals 49 574 10.90 588.60
(1) Special Case Property includes vacant land planned for 211 residential units and a school site.

Assessment Land Use Equivalent Benefit Unit Formula
Single Family Residential 1.00 EBU per Unit
Multi-Family Residential 0.80 EBU per Unit
Developed Non-Residential 5.00 EBU per Acre
Public School Property 5.00 EBU per Adjusted Acreage
Planned Residential Development 1.00 EBU per Unit
Vacant Undeveloped Property 1.00 EBU per Acre (Maximum of 5 Acres) Undeveloped Residential Property 1.00 EBU per Acre
Exempt 0.00 EBU per Acre
Special Case Varied EBU per Applied Acres or Units

2026/2027 Lotus Ranch Landscaping and Lighting District Page 20 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 “Total General Benefit Expenses,” 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:
 “Reserve Fund Collection/Transfer” 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.  “Revenue from Other Sources” 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 B. DESCRIPTION OF BUDGET ITEMS

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES
Annual Lighting Operation and Maintenance 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.

Landscape & Park Maintenance — 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.

2026/2027 Lotus Ranch Landscaping and Lighting District Page 21 Tree Maintenance — Includes the cost of the maintenance, operation, and servicing of the District’s trees, including the furnishing of labor, materials, and equipment.

Landscaping Irrigation (Water, Electricity, Maintenance & Repair) — Includes the cost of water and electricity for irrigation systems, and maintenance and repair of irrigation systems.

Appurtenant Improvements or Services — Includes the cost of maintaining appurtenances.

REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES Lighting Rehabilitation/Renovation Funding — Includes funds collected for future lighting improvement rehabilitation/replacement projects.

Landscape Improvement Rehabilitation/Renovation Funding — Includes funds collected for future landscaping improvement rehabilitation/renovation projects.

Planned Capital Expenditures — Includes funds used for lighting and landscaping improvement projects for the current fiscal year.

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.

GENERAL BENEFIT EXPENSES
Lighting General Benefit – City Funded — The cost to fund the general benefit portion of the lighting improvements, which is not assessed.

Landscaping General Benefit – City Funded — The cost to fund the general benefit portion of the landscaping improvements, which is not assessed.

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

2026/2027 Lotus Ranch Landscaping and Lighting District Page 22 (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.

Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year.

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.

Total Assessed Acreage — The total acreage of parcels within the District that are assessed.

Total Equivalent Benefit Units (EBUs) — 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 Levy per EBU is the result of a three and one-half percent (3.5%) annual inflationary adjustment.

C. DISTRICT BUDGET
The following budget for the District/Zones 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 Lotus Ranch Landscaping and Lighting District Page 23

Lotus Ranch
District
Lotus Ranch
District Total Budget
Zone A Zone B
Subdivided
Phases
Un-Subdivided
Phases
Fiscal Year
2026/2027

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES
Annual Lighting Maintenance and Operation Expenses $0 $0 $0 Landscape & Park Maintenance $14,226 $0 $14,226
Tree Maintenance 0 0 0
Landscape Irrigation (Water, Electricity, Maintenance & Repair) 5,000 0 5,000 Appurtenant Improvements on Services 3,000 0 3,000
Total Annual Landscaping Maintenance and Operation Expenses $22,226 $0 $22,226 Total Direct Annual Maintenance & Operating Expenses $22,226 $0 $22,226

REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES Lighting Rehab/Renovation Funding $0 $0 $0
Landscape Improvement Rehab/Renovation Funding 0 0 0
Planned Capital Expenditure 0 0 0
Total Rehabilitation/Renovation Funding & Capital Expenditures $0 $0 $0

INCIDENTAL EXPENSES
District Administration $7,111 $0 $7,111
County Administration Fee 29 0 29
Total Incidental Expenses $7,140 $0 $7,140
Total Annual Expenses $29,366 $0 $29,366

GENERAL BENEFIT EXPENSES
Lighting General Benefit - City Funded $0 $0 $0
Landscaping General Benefit - City Funded (670) 0 (670) Total General Benefit - City Funded ($670) $0 ($670)
Total Direct Annual Special Benefit Expenses $28,696 $0 $28,696

LEVY ADJUSTMENTS
Reserve Fund Collection/(Transfer) ($1,770) $0 ($1,770) Revenue from Other Sources 0 0 0
General Fund Loan Repayment/(Advances) 0 0 0
Total Levy Adjustments ($1,770) $0 ($1,770)
BALANCE TO LEVY * $26,926 $0 $26,926

DISTRICT STATISTICS
Total Parcels 44 5 49
Assessed Parcels 44 0 44
Total Equivalent Benefit Units (EBUs) 44.00 544.60 588.60 Applied Levy per EBU $611.96 $0.00
Maximum Levy per EBU $611.97 $611.97

FUND BALANCE
Beginning Projected Reserve Balance 07/01/2026 $31,126 $0 $31,126 Collection/(Transfer) (1,770) 0 (1,770)
General Fund Loan Repayment/(Advances) 0 0 0
Ending Projected Reserve Balance 06/30/2027 $29,356 $0 $29,356

BUDGET ITEMS

2026/2027 Lotus Ranch Landscaping and Lighting District Page 24 D. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. The Brown Act defines the terms “new or increased assessment” to exclude certain conditions. These certain conditions include “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.” Recognizing that the cost of maintaining the improvements will increase over time due to inflation, the initial maximum assessment rates established at the time of formation of the District (Fiscal Year 2019/2020) for Zone A and Zone B, included a fixed three and onehalf percent (3.5%) annual inflationary adjustment (Assessment Range Formula). This

3.5% annual adjustment provides for reasonable increases and inflationary adjustment to the initial maximum assessment rates approved by the property owners.

The Assessment Range Formula described herein does not mean that the annual assessments will necessarily increase each fiscal year, nor does it absolutely restrict the assessments to the adjustment maximum assessment amount. Although the maximum assessment rates that may be levied shall be adjusted (inflated) by 3.5% each year, the actual amount to be assessed will be based on the Balance to Levy for that fiscal year. If the calculated assessment is less than the adjusted maximum assessment, then the calculated assessment may be approved by the City Council for collection. If the calculated assessment (based on the proposed budget) is greater than the adjusted maximum assessment for that fiscal year, then the assessment would be considered an increased assessment and would require property owner approval through a protest ballot proceeding before imposing such an increase. Otherwise, it would be necessary to reduce the budget or provide a contribution from the City to reduce the Balance to Levy (amount to be assessed) to an amount that can be supported by an assessment rate less than or equal to the maximum assessment rate authorized for that fiscal year.

The Assessment Range Formula (3.5% annual adjustment) shall be applied to the maximum assessment rates for Zone A and Zone B, each fiscal year unless the City Council formally suspends its application.

D. HISTORICAL RATES
The following shows the applied rate and maximum assessment rate for each fiscal year since the formation of this District. The Maximum Assessment Rate for each Zone includes an inflationary adjustment as described above.

Zone A Zone B Zones A & B
Fiscal
Year
Applied
Assessment
Rate
Applied
Assessment
Rate
Maximum
Assessment
Rate
2019/20 $0.00 $0.00 $481.00
2020/21 $0.00 $0.00 $497.84
2021/22 $0.00 $0.00 $515.26
2022/23 $0.00 $0.00 $533.29
2023/24 $0.00 $0.00 $551.96
2024/25 $0.00 $0.00 $571.28
2025/26 $591.26 $0.00 $591.27