Cities Index.
Agenda

Escalon City Council
June 2, 2025

Document
Agenda
Meeting
June 2, 2025
Body
Escalon City Council
Pages
177
Original file
7.0 MB
Text extracted from the city's file for reading and search. Open the original on www.escalon.gov. That file is the official record.
Page 1 of 177 ends
Page 2 of 177 ends
Page 3 of 177 ends
Page 4 of 177 ends

ITEM NO. 2

COUNCIL AGENDA ITEM
FOR JUNE 2, 2025
Prepared By: Michele Bates, Deputy City Clerk
Date: May 28, 2025
Subject: Review and Approve the Minutes
Recommendation:

Approve the Minutes from the Regular Council Meeting of May 19, 2025

Page 5 of 177 ends

MINUTES

CITY COUNCIL OF THE CITY OF ESCALON
MEETING OF MAY 19, 2025
City Council Chambers, 2060 McHenry Avenue -7:00 P.M.

Beginning Resolution No. 23-25
Beginning Ordinance No. 600
Beginning Minute Order No. 35-25
PRESENT: Mayor Andrew Hagan
Mayor Pro Tem Malinda Walker
Councilmember Shawn Strohman
Councilmember Jeff Kay
EXCUSED: Councilmember Jeremy Engle
STAFF PRESENT: Jaylen French, City Manager (CM)
Celinda Bickner, Finance Director/HR Administrator (FDHRA) Juston Collins, Public Works Superintendent (PWS)
Robert Hardgraves, Chief of Police
Frank Splendorio, City Attorney
Michele Bates, Deputy City Clerk

PRESENTATION

1. Proclamation – National Public Works Week
City Manager French delivered a brief presentation highlighting the Public Works Team and noting each member’s tenure with the City of Escalon. Mayor Hagan then presented a Proclamation Recognizing National Public Works Week to Juston Collins, Jake Cook, and Jon Armas (representing the full Public Works Department), expressing appreciation for their dedication and contributions to the City. Public Works Supervisor Juston Collins commended his colleagues and extended his thanks to Mr. Cook and Mr. Armas for their attendance and continued service.

Councilmember Strohman expressed his appreciation for the Public Works team both as a resident and as a Councilmember, emphasizing the value of their contributions to the City.

Mr. Cook also addressed the Council, thanking his colleagues and the community for making his role fulfilling. He highlighted the team-oriented nature of their work and shared his gratitude for the opportunity to serve alongside such dedicated individuals.

Councilmember Kay extended his gratitude to the Public Works team, acknowledging the many tasks they perform that often go unnoticed. He expressed sincere appreciation for their vital role and the contributions they make to the City’s daily operations.

2. Main Street Improvement Project Update
City Manager French presented a slideshow outlining the planned improvements for Main Street, funded by a grant received through the San Joaquin Council of Governments for park enhancements.

Page 6 of 177 ends

Councilmember Strohman inquired about how the construction timeline would accommodate key community events such as the Farmers Market and Park Fete. CM French explained that staff had reviewed the event calendar and identified January through March as the preferred construction window.

The project will be put out to bid with sufficient lead time to allow the selected contractor to plan accordingly and minimize disruption.

Public Hearing Opened at 7:12 p.m.

Resident Gary Haskin asked if the holes for the flags in the grass could be updated and be permanently placed in the sidewalks. CM French responded that is included in the plan.

Public Hearing Closed at 7:12 p.m.

CONSENT CALENDAR

3. Approve Minutes from the Meeting of May 5, 2025

4. Approve Register of Demands for the Month of May 2025 in the Amount of $401,365.90

5. Consider Awarding the 2025 Yosemite Avenue Sidewalk Infill, Waterline & Overlay Project to Yancy-Gwerder, Inc.in an Amount Not to Exceed $1,049,780.44

6. Consider Awarding the 2025 Pavement Restoration Project to American Pavement Systems in an Amount Not To Exceed $421.759.58

7. Adopt Resolution XX-25 Confirming the List of Projects to be Funded by SB 1, The Road Repair and Accountability Act of 2017

8. Receive and File the City of Escalon 6th Cycle Housing Element Annual Progress Report, 2024

9. Consideration of Ratifying the San Joaquin Council of Government’s Annual Financial Plan for Fiscal Year 2025-2026
MOTION – it was m/s by STROHMAN/WALKER that the Consent Calendar be Approved as Presented for Items, 3, 4, 6, 7, 8 and 9. Motion carried 4-0. MINUTE ORDER 35-25.

Councilmember STROHMAN abstained from Item No. 5. Motion carried 3-0-1. MINUTE ORDER 36-25.

STAFF COMMUNICATIONS & UPDATES

10. April Updates
a. Police Department Report for March
b. Animal Control Report for March
c. Recreation Report for March
d. Development Services Report for March
e. Public Works Report for March
f. Building Department for March
g. Water Department Report for March
h. Waste Water Treatment Plant Report for March
i. City Manager’s Report (Verbal)
FDHRA Bickner provided an update on the City’s financial status and quarterly treasurer’s report. She reported that staff training is underway and will continue as part of ongoing professional development efforts. Ms. Bates shared that the training she attended was highly informative and expressed interest in attending future sessions.

Page 7 of 177 ends

Chief Hardgraves reported on a recent attempted homicide, commending the Escalon Police Department (EPD) for their exceptional response in securing the victim’s safety and apprehending the suspect. He announced the swearing-in of EPD’s newest officer, Erich Marapao, on April 25th. Officer Marapao brings extensive experience from the Alameda Sheriff’s Department. Additionally, Officer Gunter successfully completed his Field Training Officer (FTO) program last week and has been recognized as a strong addition to the Escalon Police Force and community. Chief Hardgraves also extended his appreciation to Public Works for their vital support in managing traffic control during major incidents, allowing officers to be redirected as needed. He specifically acknowledged their prompt assistance during a recent train-versuspedestrian incident.

PWS Collins expressed gratitude for the kind remarks directed toward the PW team, noting that while recognition is not necessary, it is appreciated. He emphasized the collaborative nature of their efforts and thanked all those who contribute to their success. Collins reminded attendees that the Farmers Market will take place Wednesday from 5:00–8:00 p.m. He also shared that he and several Public Works staff members have been collaborating with the Escalon Garden Club on the installation of a Blue Star Memorial, which honors the sacrifices of service members and their families. The memorial is now complete and will be dedicated this weekend at the Community Center. He invited everyone to attend the ceremony.

City Manager French provided an update to the Council on previously requested items, including an approved tree list, outlining the process that the City undertook in 2023 to develop said list. Mayor Hagan inquired whether the list included the planting process to which PWS Collins clarified that the effort did consider the planting process and staff works closely with contractors to monitor the health and progress of newly planted trees. He emphasized that homeowners play a key role in proper care for the trees during their early years to ensure healthy root development, noting that improper care can lead to long-term property issues. In response to Mayor Hagan’s follow-up question about whether residents receive a care checklist, Collins stated that no formal checklist is currently provided but suggested that a handout could be developed and distributed to assist homeowners.

City Manager French reported that Public Works will be removing several trees along Main Street because they are unsuitable for the area. These trees will be replaced with more appropriate species.

Additionally, staff is reviewing the feasibility of installing dirt infields in existing parks and is evaluating options for landscape services within the city’s maintenance districts. In closing, CM French expressed that the City staff is keeping in mind the families and individuals affected by the two recent fatal incidents that occurred two weeks prior.

MATTERS PRESENTED FROM THE AUDIENCE
Resident Sherry Hill inquired about the Levine Act. City Attorney Splendorio provided clarification on the legal aspects of the Act.

PUBLIC HEARINGS
None

ADMINISTRATIVE MATTERS

11. Annual Transit Update for Fiscal Year 2023-2024
John Andoh, City Transit Manager, delivered a brief annual update on the city’s transit system, highlighting the various services available to residents. He outlined the development of a short-range transit plan, which will be presented to the Council in the coming months. The plan aims to identify options for improving the transit system, strengthening partnerships with the senior community, and enhancing coordination with other local community services.

Page 8 of 177 ends

Councilmember Strohman shared his positive experience with the city’s transit system, noting that he has made a concerted effort to utilize it over the years. He specifically praised the Miocar service as a valuable option. He thanked Mr. Andoh for his ongoing efforts to promote public transit and encouraged continued outreach to residents. Strohman suggested adding a bus stop near the new McDonald’s, a popular gathering place for seniors. Mr. Andoh agreed to review the recommendation.

Public Hearing Opened at 7:49 p.m.

None
Public Hearing Closed at 7:49 p.m.

Mayor Pro Tem Walker inquired about ways to disseminate information to students who may benefit from using the eTrans system. Transit Manager John Andoh responded that transit information is available on the City’s website and provided a direct link to access schedules, routes, and service details.

Councilmember Strohman requested an update on the previously discussed trolley service for an internal Escalon route. Transit Manager John Andoh responded that a preliminary route has been developed, and while a standard vehicle could be used, there are smaller trolley-style vehicles available that may be more suitable than traditional cutaway buses. He noted that he is currently working with the City Manager to develop a comprehensive plan, which could be presented to the Council at a future meeting.

City Manager French added that he and Transit Manager Andoh have been collaborating on transit demonstration events aimed at encouraging a broader segment of the community to become familiar with the transit system. These initiatives are designed to increase awareness, allow residents to experience the service firsthand, and provide valuable feedback for future improvements.

12. Authorize Filing of the Low Carbon Transit Operations Program Application Mr. Andoh presented his staff report and resolution regarding the Low Carbon Transit Operations Program.

Public Hearing Opened at 7:52 p.m.

None.

Public Hearing Closed at 7:52 p.m.

MOTION - it was m/s by STROHMAN/WALKER to Approve Resolution xx-25 of the City Council of the City of Escalon for the Authorization for the Execution of the Certifications and Assurances and Authorized Agent Forms for the Low Carbon Transit Operations Program (LCTOP) for the Following Project(s): Free Fare on eTrans in the Amount of $1,700.00. Motion carried 4-0. MINUTE ORDER 37- 25 13. Authorize the Filing of the Transportation Development Act (TDA) Claim for Fiscal Year 2025-2026
Mr. Andoh presented his staff report and resolution regarding the Transportation Development Act Claim for Fiscal Year 25/26.

Public Hearing Opened at 7:56 p.m.

None
Public Hearing Closed at 7:56 p.m.

MOTION – it was m/s by KAY/STROHMAN to Approve Resolution xx-25 of the City Council of the

Page 9 of 177 ends

City of Escalon Authorization the Filing of a Claim with the San Joaquin Council of Governments for Allocation of Transportation Development Act Funds for Fiscal Year 2025-2026. Motion carried 4-0.

MINUTE ORDER 38-25

14. Establishment and Appointment of the Economic Development Committee Members and Related Policy
City Manager French presented the staff report, resolution, and committee policy for Council review. He clarified that no appointments would be made during the current meeting for Items 14 and 15. Instead, interviews for the Economic Development Committee and Planning Commissioners are scheduled to take place at the June 16th meeting.

Public Hearing Opened at 7:35 p.m.

No Comments.

Public Hearing Closed at 7:35 p.m.

MOTION – it was m/s STROHMAN/KAY to adopt the Resolution of the City Council of the City of Escalon Establishing the Escalon Economic Development Committee and Adopting the Economic Development Committee Policy. Motion carried 4-0. MINUTE ORDER 39-25

15. Establishment and Appointment of the Measure P Advisory Committee Members and Related Policy
City Manager French presented the staff report, resolution, and committee policy, noting that the process for the current item is essentially the same as that outlined for Item 14.

Public Hearing Opened at 7:38 p.m.

No Comments
Public Hearing Closed at 7:38 p.m.

MOTION – it was m/s WALKER/KAY to adopt Resolution of the City Council of the City of Escalon Establishing the Escalon Measure P Advisory Committee and Adopting the Measure P Advisory Committee Policy. Motion carried 4-0. MINUTE ORDER 40-25

COUNCIL COMMUNICATIONS
Councilmember Kay congratulated Officer Gunter on completing his FTO in a timely fashion.

Councilmember Strohman requested that staff bring forward quarterly updates on the wastewater treatment plant and surface water projects. He inquired about mailing notices for the Landscape and Lighting Districts (LLDs) and was informed that postcard notifications were sent to residents last week.

He thanked Public Works for the reminder about the Farmers Market and congratulated Officer Gunter on completing his Field Training Officer (FTO) program. Strohman also congratulated FDHRA Bickner on her one-year anniversary with the City and her efforts in stabilizing operations. Recognizing the upcoming end of the school year, he extended congratulations to all soon-to-be high school and college graduates. Lastly, he introduced a senior-focused yoga program and requested Council’s consensus to waive Community Center fees for this initiative, suggesting it be placed on the agenda for the next meeting. He provided background on the program and its potential benefits.

Page 10 of 177 ends

Mayor Pro Tem Walker commended City staff for their teamwork and progress, and acknowledged Ms.

Bates for successfully completing training at a recent conference. She congratulated FDHRA Bickner on her one-year anniversary with the City and Officer Gunter on completing his training. Walker expressed appreciation for the hard work of the Public Works team and extended congratulations to the Class of 2025, concluding with a reminder for everyone to stay safe.

Mayor Hagan echoed appreciation for Public Works, praising their efficiency and timely completion of tasks. He also expressed gratitude for the respectful and constructive nature of the public comments during the meeting.

CLOSED SESSION
None

ADJOURNMENT
Mayor Hagan adjourned the meeting at 8:15 p.m.

Respectfully Submitted,
____________________________
Michele Bates, Deputy City Clerk

Page 11 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 12 of 177 ends

ITEM NO. 3

COUNCIL AGENDA ITEM
FOR JUNE 2, 2025
Prepared By: Celinda Bickner, Finance Director
Date: May 28, 2025
Subject: Approval of Register of Demands – May 28, 2025 for $286,517.64 Recommendation:

Approval of the Register of Demands for the amount of $286,517.64 for the period beginning May 13, 2025 and ending on May 27, 2025 pursuant to the Fiscal Year 2024-25 Budget adopted on 6/17/2024.

Attachments
Attached is the check register report for the period beginning May 13, 2025 and ending May 27, 2025 in which items were paid in conformity with City policies and procedures from available funds.

Page 13 of 177 ends

5/27/2025 4:25 PM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 01 City of Escalon, CA
BANK: * ALL BANKS
DATE RANGE: 5/14/2025 THRU 5/27/2025

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT 1 COLTON, BRYAN UNPOST
M-CHECK COLTON, BRYAN UNPOST V 5/14/2025 081251 32.00CR NOR24 NORTHCUTT, CO
M-CHECK NORTHCUTT, CO UNPOST V 5/14/2025 081521 40.00CR * * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT REGULAR CHECKS: 0 0.00 0.00 0.00
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 0 0.00 0.00 0.00
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 2 VOID DEBITS 0.00
VOID CREDITS 72.00CR 72.00CR 0.00
TOTAL ERRORS: 0

NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 01 BANK: * TOTALS: 2 72.00CR 0.00 0.00
BANK: * TOTALS: 2 72.00CR 0.00 0.00

Page 14 of 177 ends

5/27/2025 4:25 PM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/14/2025 THRU 5/27/2025

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT VIS01 VISA
I-ANDOH052025 BLUEHOST D 5/14/2025 3.99 001286
I-BATES052025 TRAINING/MEALS-COUNCIL D 5/14/2025 250.00 001286 I-COLLINS052025 ARTIFICIAL FLOWERS/TRANSFORMER D 5/14/2025 1,055.59 001286 I-HARDGRAVES052025 ZOOM MONTHLY SUBSCRIPTION D 5/14/2025 15.99 001286 I-RICHMOND052025 GASKET KIT/LABELS/POSTAGE INK D 5/14/2025 1,267.98 001286 2,593.55 CAL08 CALIFORNIA AIR RESOURCES BOARD
I-202505155263 (2) CARB FEES 2025 D 5/15/2025 62.36 001287 62.36 ARC02 ARCO BUSINESS SOLUTIONS
I-20250515TI761000AR FUEL D 5/27/2025 5,056.53 001288 5,056.53 MOD03 MODESTO IRRIGATION DISTRICT
I-202505165266 MODESTO IRRIGATION DISTRICT D 5/27/2025 12,186.48 001289 12,186.48 PAC02 PACIFIC GAS AND ELECTRIC
I-202505195270 PACIFIC GAS AND ELECTRIC D 5/27/2025 16,904.36 001290 16,904.36 BAK01 BAKER, ANNA
I-91145804 ALL STAR UNIFORMS R 5/14/2025 2,221.86 082446 2,221.86 NOR24 NORTHCUTT, CO
I-202505145262 SOCCER REFEREE 10/5/24 R 5/14/2025 40.00 082447 40.00 1 BRYAN, COLTON
I-202505155264 LIVESCAN OVER PD R 5/15/2025 32.00 082448 32.00 TAY04 TBS CONTRACTORS
I-3 DENT ELEM SIDEWALK INFILL R 5/15/2025 179,932.16 082449 179,932.16 AJ01 A & J WORKS INC
I-35951- ADDITIONAL WWTP PARTS R 5/20/2025 3,821.73 082450 3,821.73 CWE01 CWEA
I-202505205272 MEMBERSHIP RENEWAL-COLLINS R 5/20/2025 111.00 082451 111.00 H2H01 MICHAEL ANTHONY HERRERA
I-1444-6 HVAC MAINTENANCE-COMM CTR R 5/20/2025 759.00 082452 759.00 HOL10 HOLT OF CALIFORNIA, INC.

I-SW030136580 SUPPLY PARTS WATER SEPARATOR R 5/20/2025 346.80 082453 346.80

Page 15 of 177 ends

5/27/2025 4:25 PM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/14/2025 THRU 5/27/2025

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT PAC01 PACIFIC STATES PETROLEUM
I-MAY961-IN 520 GALLON FUEL TANK RENTAL R 5/20/2025 177.73 082454 177.73 STA10 STATE WATER RESOURCES CONTROL
I-202505165265 D1 CERT RENEWAL-COLLINS R 5/20/2025 70.00 082455 70.00 BUR05 BNSF RAILWAY COMPANY
I-25004994 MAIN STREET PARK LEASE R 5/27/2025 38.95 082456 38.95 CAB01 CABELLO, JONATHON
I-202505275274 POET LAUREATE REIMBURSEMENT R 5/27/2025 120.00 082457 120.00 CAL13 CALNET
I-000023482653 SCADA PHONE LINE R 5/27/2025 143.35 082458 143.35 CIN01 CINTAS CORP
I-5271214201 FIRST AID SUPPLIES R 5/27/2025 122.91 082459 122.91 DEP03 DEPARTMENT OF JUSTICE
I-813201 (12) FINGETPRINTS R 5/27/2025 393.00 082460
I-819175 (1) BLOOD ALC ANALYSIS R 5/27/2025 35.00 082460 428.00 ESC17 GLEN E LANGUM & GARY L LANGUM
I-55239 (1) TIRE FOR DISC R 5/27/2025 165.67 082461 165.67 FGL01 FRUIT GROWERS LABORATORY INC
I-536024A DRINKING WATER TESTING R 5/27/2025 216.00 082462 I-536384A DRINKING WATER TESTING R 5/27/2025 203.00 082462 I-536959A DRINKING WATER TESTING R 5/27/2025 216.00 082462 I-536989A DRINKING WATER TESTING R 5/27/2025 95.00 082462 730.00 FRE15 FRESNO CITY COLLEGE
I-202505195269 POST FTO TRAINING-PALOMINO R 5/27/2025 140.00 082463 140.00 FRO03 FRONTIER COMMUNICATIONS
I-202505195271 MONTHLY 911 TELEPHONE R 5/27/2025 83.42 082464 83.42 GAR07 GARTON TRACTOR
I-W0780506 REPAIR- 4WHEEL DRIVE SHAFT R 5/27/2025 981.06 082465 981.06 GEO01 GEORGE REED INC
I-100363758 ASPHALT R 5/27/2025 173.21 082466 173.21

Page 16 of 177 ends

5/27/2025 4:25 PM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/14/2025 THRU 5/27/2025

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT GOR01 GORDON, ROGER
I-20255 GRAZING FOR WEED CONTROL R 5/27/2025 2,000.00 082467 2,000.00 GRO02 GROVER LANDSCAPE SERVICES INC
I-0337014 REPAIR BROKEN SPRINKLER R 5/27/2025 303.48 082468 303.48 HAR25 HARDGRAVES, ROBERT
I-202505195267 MEALS 6/9-6/13/25 R 5/27/2025 345.00 082469 345.00 KRO03 KRONICK MOSKOVITZ TIEDEMANN &
I-30912687 PROFESSIONAL SERVICES R 5/27/2025 3,071.00 082470 3,071.00 LAN01 LANDMARK HEALTHPLAN OF CA INC
I-202505215273 LANDMARK HEALTHPLAN OF CA INC R 5/27/2025 222.47 082471 222.47 LES06 LES SCHWAB TIRE CENTERS OF CA
I-65200290412 BRAKE PADS/ROTOR-UNIT 2229 R 5/27/2025 2,315.49 082472 I-65200290657 BRAKE PADS/ROTOR-UNIT 2228 R 5/27/2025 2,315.49 082472 4,630.98 MIS02 MISSION LINEN SUPPLY
I-523856315 RUG/TOWEL/UNIFORM-PW R 5/27/2025 72.83 082473 I-523900072 RUG/TOWEL/UNIFORM-PW R 5/27/2025 79.43 082473 I-523900077 RUG/TOWEL-COMM CTR R 5/27/2025 31.56 082473 I-523900080 RUG/TOWEL-CH R 5/27/2025 39.35 082473 223.17 MIS03 CAR WASH PARTNERS, LLC
I-233204 (19) PATROL WASHES APR R 5/27/2025 397.80 082474 397.80 NOR03 NORMAC
I-0020804451-001 (12) RB FALCON 6504 PC ROTOR R 5/27/2025 466.82 082475 466.82 PAC06 PACE SUPPLY CORP.

I-0510370880 (10) ENCODER W/ CABLE SHEILD R 5/27/2025 2,128.23 082476 2,128.23 PAL01 PALOMINO, ABRAHAM
I-202505195268 MEALS 6/2-6/6/25 R 5/27/2025 345.00 082477 345.00 PAT04 PATRICK SPENCER CLARK
I-250504 CONSULTING SERVICES R 5/27/2025 6,562.50 082478 6,562.50 PHI01 PHILADELPHIA INSURANCE COMPANI
I-2008042479 GOVERNMENT CRIME POLICY R 5/27/2025 776.00 082479 776.00

Page 17 of 177 ends

5/27/2025 4:25 PM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/14/2025 THRU 5/27/2025

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT PL01 P & L CONCRETE PRODUCTS
I-7007508 (1.5 YD) CART AWAY R 5/27/2025 344.74 082480
I-7007616 (1YD) SANDY LOAM TOP SOIL R 5/27/2025 58.73 082480 I-7007967 (2YD) SANDY LOAM TOP SOIL R 5/27/2025 117.45 082480 I-7007968 (.50YD) ROCK ROADBASE R 5/27/2025 38.06 082480 I-7008199 MOSS ROCKS LARGE R 5/27/2025 24.01 082480 582.99 RBC01 CORE & MAIN LP
I-W864160 CUTTER HEAD FOR SERVICE LINE R 5/27/2025 395.34 082481 395.34 ROL01 ROLAND, JOCELYN E
I-23964 PRE-EMP PSYCHOLOGICAL EXAM R 5/27/2025 500.00 082482 500.00 RUD01 RUDD, DELVEKIO
I-11-2425 MAY BASEBALL/SOFTBALL UMPIRES R 5/27/2025 2,190.00 082483 2,190.00 SAN08 COUNTY OF SAN JOAQUIN
I-ISD-0000014800 DATA PROC SERVICE APR 2025 R 5/27/2025 107.05 082484 107.05 SAN17 SAN JOAQUIN CO REGISTRAR OF VO
I-NPG1124-01 11/5/24 GENERAL ELECTION R 5/27/2025 9,950.67 082485 9,950.67 SEQ02 SEQUOIA CONCEPTS INC
I-196236 COLLECTION COMMISSION R 5/27/2025 41.25 082486 41.25 SOU01 SOUTH SAN JOAQUIN IRRIGATION D
I-0009018 FIXED COSTS- APRIL 2025 R 5/27/2025 132.94 082487 132.94 STA27 STATE CONTROLLERS OFFICE
I-FTB-00007890 FTB OFFSET PROGRAM R 5/27/2025 45.49 082488 I-FTB-00008011 FTB OFFSET PROGRAM R 5/27/2025 11.37 082488 56.86 STR01 STRAND ACE HARDWARE INC.

I-671807 (6) FENCE POSTS R 5/27/2025 41.04 082489
I-671832 PIPE PVC/ADAPTER/ELBOW/COUPLE R 5/27/2025 106.66 082489 I-672518 FASTBACK UTILITY KNF/MRKR BLK R 5/27/2025 23.91 082489 I-672539 CHAINSAW CHAIN/PMM3 PICCO MINI R 5/27/2025 89.14 082489 I-672548 (1) FENCE POST/ODOR ELMINTR R 5/27/2025 12.27 082489 I-672570 GARDEN SPRAYER/SPRAY PAINT R 5/27/2025 109.72 082489 I-672714 (2) CARABINER BUNGEE CORD R 5/27/2025 44.55 082489 I-672788 RAPIDFUSE ALL PURP/DRIVE WALL R 5/27/2025 50.19 082489 I-672850 BALL VLV/PIPE TEE/TAPE PTFE R 5/27/2025 47.90 082489 I-672851 (1) WRENCH PIPE 14" R 5/27/2025 21.74 082489
I-672976 (2) FIELD MRKER WHT R 5/27/2025 107.64 082489 654.76

Page 18 of 177 ends

5/27/2025 4:25 PM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/14/2025 THRU 5/27/2025

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT SWI01 SWIFT, ROBERT
I-3580 BACK PALM TREE-BRENTWOOD PARK R 5/27/2025 100.00 082490 100.00 TNT01 TNT TOWING
I-100 TOWING-5/11/25 R 5/27/2025 365.00 082491 365.00
VAL11 VALLEY PACIFIC PETROLEUM SERVI
I-CL 25-877970 FUEL R 5/27/2025 1,217.72 082492 1,217.72 WIL02 WILLE ELECTRIC SUPPLY CO INC
C-S2248833.001 B-LINE PLTD CND CLAMP R 5/27/2025 57.39CR 082493 I-S2248666.001 B-LINE PLTD CND CLAMP R 5/27/2025 57.39 082493 I-S2248835.001 B-LINE PLTD CND CLAMP R 5/27/2025 41.97 082493 41.97 ACC06 ACC BUSINESS
I-3872213017 MONTHLY INTERNET SERVICE R 5/27/2025 891.96 082494 891.96 BLA04 BLACKWATER CONSULTING ENGINEER
I-7689 ODOR MONITORING REPORT R 5/27/2025 344.50 082495 I-7810 ODOR MONITORING REPORT R 5/27/2025 1,985.25 082495 2,329.75 CCP01 C&C PORTABLE TOILETS INC
I-20926 PORTABLE TOILET-RANGE R 5/27/2025 223.10 082496 223.10 INT06 INTERNATIONAL TELE-PATH
I-SI-268750 Radio Service Contract R 5/27/2025 445.00 082497 445.00 SUN05 SUNBELT RENTALS INC
I-167805455-0001 SLUDGE REMOVAL PONDS WWTP R 5/27/2025 12,962.20 082498 12,962.20 BLA04 BLACKWATER CONSULTING ENGINEER
I-7619 PROFESSIONAL SERVICES FEB 2025 R 5/27/2025 212.50 082499 I-7774 PROFESSIONAL SERVICES APR 2025 R 5/27/2025 2,672.00 082499 2,884.50 POW03 POWERHOUSE DANCE STUDIO, INC.

I-202505275275 DANCE LESSONS 4/1/25-5/13/25 R 5/27/2025 1,530.00 082500 1,530.00 * * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT REGULAR CHECKS: 55 249,714.36 0.00 249,714.36
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 5 36,803.28 0.00 36,803.28
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 0 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0

Page 19 of 177 ends

5/27/2025 4:25 PM A/P HISTORY CHECK REPORT PAGE: 7
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/14/2025 THRU 5/27/2025

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT

NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 01 BANK: OPOOL TOTALS: 60 286,517.64 0.00 286,517.64 BANK: OPOOL TOTALS: 60 286,517.64 0.00 286,517.64
REPORT TOTALS: 60 286,517.64 0.00 286,517.64

Page 20 of 177 ends

5/27/2025 4:25 PM A/P HISTORY CHECK REPORT PAGE: 8

SELECTION CRITERIA
------------------------------------------------------------------------------------------------------------------------------------ VENDOR SET: 01-CITY OF ESCALON VENDORS
VENDOR: ALL
BANK CODES: All
FUNDS: All
------------------------------------------------------------------------------------------------------------------------------------

CHECK SELECTION
CHECK RANGE: 000000 THRU 999999
DATE RANGE: 5/14/2025 THRU 5/27/2025
CHECK AMOUNT RANGE: 0.00 THRU 999,999,999.99
INCLUDE ALL VOIDS: YES
------------------------------------------------------------------------------------------------------------------------------------

PRINT OPTIONS
SEQUENCE: CHECK NUMBER
PRINT TRANSACTIONS: YES
PRINT G/L: NO
UNPOSTED ONLY: NO
EXCLUDE UNPOSTED: NO
MANUAL ONLY: NO
STUB COMMENTS: NO
REPORT FOOTER: NO
CHECK STATUS: NO
PRINT STATUS: * - All
------------------------------------------------------------------------------------------------------------------------------------

Page 21 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 22 of 177 ends

ITEM NO. 4

COUNCIL AGENDA ITEM
FOR JUNE 2, 2025
Prepared By: Jaylen French, City Manager
Date: May 19, 2025
Subject: Consideration of Final Acceptance of the Dent Elementary Area Sidewalk Improvement Plan and Approve an Increase to Project Award in the Amount of $4,091.44 or 0.43%
Recommendation:

Accept the Dent Elementary Area Sidewalk Improvement Plan, and approve an increase to project award in the amount of $4,091.44 or 0.43%, and authorize the Deputy City Clerk to file the Notice of Completion.

Background and Discussion:

On December 20, 2024 Council awarded the Dent Elementary Area Sidewalk Improvement Plan to Taylor Backhoe Services, Inc. DBA TBS Contractors, Merced, CA in the amount of $857,915.27 with a 10% contingency for construction and/or material costs, for a total project amount of $943,706.80.

Construction proceeded on January 6, 2025 and work concluded on April 10, 2025. All demolished and installed items were found to be acceptable by the City Staff.

During the course of construction, the City Manager authorized five (5) change orders as outlined below.

Change Order Items
Change Order # Description Cost
1 Removal of three additional large trees from two
residential frontages to accommodate sidewalk infill.

The cost covers the additional labor and material cost
for tree removal.
$4,786.08
2 During the removal of a residential driveway, it was found that the driveway construction and slope would not drain effectively with the new sidewalk installed. A small rock drain was installed to capture the pooling water and
dispose of it through percolation. The cost covers the
additional labor and material cost for rock drain
$736.00

Page 23 of 177 ends

installation.
3 A section of disconnected sidewalk created an area of landscaping that had no irrigation. This area was
originally full irrigated lawn and the resident requested an expanded irrigation system to be installed in this cut off area. The cost covers the additional labor and material cost for landscape irrigation extension.
$2,967.00
4 In the transition area between existing lawn and back of sidewalk, generally 3’ in width, the contractor was
directed to plant grass seed. Some residential lots had well established lawns where sod was seen as a better and faster option than re-seeding. The cost covers the
additional labor and material cost for landscape sod.
$4,057.20
5 Submitted, not approved. -
6 The contractor submitted a balancing change order to
cover overages on construction bid items. During
construction, various locations were found in the field where additional demolition and installation of new curb, gutter, sidewalk, driveways, and asphalt would improve
the roadway appearance, drainage, and accessibility above what was shown in the construction plans. Additional
billing was required at the bid unit price. The cost covers the additional labor and material cost for additional
hardscape items.
$77,336.69
The total contract amount, adjusting for the approved change orders, is $947,798.24, which is $4,091.44 (0.43%) over the total approved contract amount. All work on the project was completed in accordance with the contract Specifications.

This item also seeks Council approval to increase the total project award in the above referenced amount.

Fiscal Impact:

The project was included in the Fiscal Year 2024-2025 Budget within the Capital Improvement Program (CIP). Sufficient funds are available, including the contingency amount and increased total to complete the project. The total cost of the project was $4,091.44 over the budgeted total.

Page 24 of 177 ends

RECORDING REQUESTED BY

CITY OF ESCALON
WHEN RECORDED RETURN TO:

CITY OF ESCALON
2060 MCHENRY AVENUE
ESCALON, CA 95320

NOTICE OF COMPLETION
NOTICE IS HEREBY GIVEN THAT:

THE CITY OF ESCALON, OWNER of that certain real property hereinafter described, did, on the 20th Day of December, 2024 entered into a contract with Taylor Backhoe Services Inc. DBA TBS Contractors, of Merced, California, CONTRACTOR, for work of consisting of the construction of the Dent Elementary Area Sidewalk Improvement Plan.

The name and address of the surety of the Contractor is: The Ohio Casualty Insurance Company c/o Liberty Mutual Surety, 1001 4th Street Ave., Ste 3800, Seattle, WA 98154 – Bond No. 38K011160.

The name and address of Owner for which said work was performed is: City of Escalon, 2060 McHenry Avenue, Escalon, California 95320.

The real property on which said work was performed is situated in the County of San Joaquin, State of California, in the City of Escalon.

On the 10th Day of April, 2025 said Contract, as a whole, was completed and the work accepted by the Owner.

By: __________________________
Jaylen French, City Manager
City of Escalon, California
I, Jaylen French, City Manager of the City of Escalon, California declare that I have read the foregoing Notice of Completion and know the contents thereof, and that the facts stated therein are true and declare under penalty of perjury that the foregoing is true and correct.

Executed at Escalon, County of San Joaquin, State of California, on June 2, 2025. ___________________________
Jaylen French, City Manager
City of Escalon, California

Page 25 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 26 of 177 ends

ITEM NO. 5

COUNCIL AGENDA ITEM
FOR June 2, 2025
Prepared By: Michele Bates, Deputy City Clerk
Date: May, 16, 2025
Subject: SCJOB Citizens Advisory Committee Quarterly Update Please see Attachment 1.

Page 27 of 177 ends
Page 28 of 177 ends
Page 29 of 177 ends
Page 30 of 177 ends

ITEM NO. 6

COUNCIL AGENDA ITEM
FOR JUNE 2, 2025
Prepared By: Jaylen French, City Manager
Date: May 20, 2025
Subject: Belleterra Estates, Landscape Maintenance District No. 01-1, Public Hearing on Levy of Assessment, and Consider Adoption of Resolution XX-25 Approving the Engineer’s Report Including Confirming the Diagram, Assessments, and Ordering the Levy of Assessments for Fiscal Year 2025- 2026
Recommendation:

For Belleterra Estates, Landscape Maintenance District No. 01-1 (“LMD”):

1. Conduct a Public Hearing on the levy of the proposed assessment

2. Adopt Resolution No. XX-25 approving the Engineer’s Report including confirming the diagram, assessments, and ordering the levy of assessments for Fiscal Year 2025-2026.

Strategic Plan Priority:

This action supports Escalon 2025-2026 Strategic Plan Priority #2, Fiscal Stability. Landscape and Lighting Districts (LLDs) provide dedicated revenue for the ongoing maintenance, repair, and replacement of infrastructure and amenities in their respective neighborhoods throughout the City.

Background and Discussion:

At the May 5, 2025 City Council meeting, the Council reviewed and preliminarily approved the FY 2025-2026 Engineer’s Report for the LMD and scheduled the required public hearing for June 2, 2025.

This assessment funds the costs of electricity, water, and maintenance associated with landscaping, trees, lighting, irrigation, drainage systems, pedestrian and bicycle paths, playground equipment and other public amenities within the Belleterra Estates development. The assessment district was established in 2001.

The Fiscal Year 2025–2026 Final Engineer’s Report includes updated language in the sections for Playground Equipment & Amenities, Fences, and Masonry Walls (see attached Exhibit 2). The Engineer’s Report also contains updated maintenance and replacement cost estimates to reflect the LMD’s current costs.

Page 31 of 177 ends

For Fiscal Year (FY) 2025-26, staff has reevaluated and updated the actual costs of services to the LMD in establishing the proposed assessment rate. The assessment per single-family residential unit is proposed at $662.12, an increase of $126.18 from the prior year’s assessment of $535.94.

In FY 2025-26, the collection of the Capital Replacement Reserve Fund is proposed for the cost of replacing the playground equipment and amenities within the LMD which, due to the costs of replacement, cannot be conveniently raised from a single annual assessment. The purpose of the fund is to gradually collect and accumulate the revenue required to complete all necessary capital replacement ensuring the safe and continued operation of public improvementsfor property owners to use and enjoy. The fund also helps to ensure the ability to replace the equipment at the time replacement is needed and not having to close the park until funds have been collected, which could take several years to raise.

The LMD’s maximum allowable assessment for FY 2025-2026 is $697.15 and is authorized to be increased 3% annually. The City has levied an annual assessment at a rate less than the maximum authorized assessment. For Fiscal Year 2025-2026, the proposed assessment is $662.12, which is approximately 5% lower than the maximum assessment permitted. The City Council retains the discretion to adopt a lower assessment than the proposed assessment.

Assessment History by Fiscal Year
FY 21/22 FY 22/23 FY 23/24 FY 24/25 Proposed FY
25/26
Assessment $ 475.08 $ 480.52 $ 494.92 $ 535.94 $ 662.12 Change $ $ 163.44 $ 5.44 $ 14.40 $ 41.02 $ 126.18
Change % 52% 1% 3% 8% 24%
Comparison of Maximum and Proposed Assessment
Maximum
Assessment
Proposed
FY 25/26
Assessment
$ Below
Max
% Below
Max
Belleterra $ 697.15 $ 662.12 $ 35.03 5%
Further details and financial analysis are available in the attached Final Engineer’s Report for FY 2025-2026.

Public Noticing:

Notice of this Public Hearing was published in the Escalon Times on May 21, 2025. The notice was also posted on the two City Hall bulletin boards and the City’s website on May 14, 2025.

Additionally, a postcard advertising the public hearing was mailed to all parcel owners within the LMD on May 16, 2025.

Page 32 of 177 ends

Fiscal Impact:

Following Council approval, the adopted assessments will be submitted to the San Joaquin County Tax Collector for inclusion on the property tax roll. There is no expected impact to the General Fund associated with the approval LMD Engineer’s Report and assessments.

Exhibits:

1. Final Engineer’s Report FY 2025-2026 for Belleterra Estates Landscape Maintenance District No. 01-1

2. Redline Excerpt of Final Engineer’s Report

3. Resolution XX-25 Approving the Annual Assessment Report and Ordering the Levy and Collection of Assessments for the Belleterra Estates Landscape Maintenance District 01-1, for Fiscal Year 2025/26

Page 33 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 34 of 177 ends

CITY OF ESCALON
FINAL ENGINEER’S REPORT
FISCAL YEAR 2025-26

BELLETERRA ESTATES LANDSCAPE

MAINTENANCE DISTRICT
JUNE 2025

PREPARED BY
Harris & Associates
1401 Willow Pass Road, Suite 500
Concord, CA 94520
www.weareharris.com
EXHIBIT 1

Page 35 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

TABLE OF CONTENTS
STATEMENT OF ASSESSMENT ENGINEER….……………………………………………………………..1 PART 1 – PLANS AND SPECIFICATIONS……………………………………………………………………..3 PART 2 – ESTIMATE OF COSTS………………………………………………………………………………….5 PART 3 – ASSESSMENT DIAGRAM…………………………………………………………………………….9 PART 4 – METHOD OF APPORTIONMENT………………………………………………………………..10 APPENDIX A – ASSESSMENT ROLL…………………………………………………………………………..15 APPENDIX B – DISTRICT DIAGRAM………….……………………………………………………………...20 APPENDIX C – IMPROVEMENT MAP……….……………………………………………………………...21

Page 36 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
1 STATEMENT OF ASSESSMENT ENGINEER
AGENCY: CITY OF ESCALON
PROJECT: BELLETERRA ESTATES LANDSCAPE MAINTENANCE DISTRICT TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2025-26
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council, for the Belleterra Estates Landscape Maintenance District, to provide landscaping services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2025-

26. Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, and in accordance with the City of Escalon’s Resolution being adopted by the City Council for the:

BELLETERRA ESTATES LANDSCAPE MAINTENANCE DISTRICT
(Hereinafter referred to as the “District”),
I, Alison Bouley, authorized representative of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:

PART 1
Description of Improvements: This part provides a general description of improvements proposed to be maintained in the District. Plans and specifications for the improvements are on file with the City and are hereby made a part of this Report by reference.

PART 2
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2025-26.

PART 3
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the San Joaquin County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A copy of the District Diagram is included in Appendix B and has also been filed under separate cover with the office of the City Clerk.

Page 37 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
2 PART 4
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the District in proportion to the estimated special benefits to be received. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of District pursuant to the initial methodology established at the time the District was formed. For particulars as to the identification of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagram
Appendix C – Improvement Map
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proportion to the estimated benefits to be received by each lot or parcel from the services provided.

DATED this 19th day of May, 2025
___________________________________________
Alison Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work

Page 38 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
3 PART 1 – PLANS AND SPECIFICATIONS
The District was formed to provide a funding mechanism to ensure the ongoing operation, maintenance and servicing of certain landscape and lighting improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

The Belleterra Estates Landscape Maintenance District is within the boundaries of the City and is located north of First Street, south of Yosemite Avenue, east of Brennan Avenue, and west of the Shadow Wood & Vintage Estates developments.

The District was formed in 2001 when the City Council adopted a Resolution Approving the Formation of the District. The sole property owner at that time was Lakemont, Belleterra, LLC.

The District is comprised of the residential development known as Belleterra Estates (Farinelli Ranch Units 1, 2 and 3) and consists of 143 assessable single family residential parcels. The plans and specifications for the improvements, showing the general nature, location, and the extent of the improvements, are on file in the office of the City Clerk and are incorporated herein by reference. Appendix C also contains an Improvement Map showing the location of the improvements.

Improvements and Services Provided
The following are the specific improvements maintained and serviced within the District:
• 1,000 linear feet of landscaping along the east side of Brennan Avenue and within the median. • General landscape maintenance along the Brennan Avenue frontage, the Farinelli Parkway greenbelt, and the Shadow Wood park/basin.
• Maintenance of playground equipment in Shadow Wood park/basin. • Utility costs for irrigation and lighting, including water and electricity. • Masonry wall maintenance including graffiti abatement along Brennan Avenue. • Street trees along interior streets of the tracts.
• Grounds keeping, irrigation and drainage system maintenance within the Shadow Wood park/basin. • Pedestrian and bike path maintenance.
• 44 streetlights located throughout the interior and exterior of the tract. • Masonry Wall along Shadow Wood Park.
• Wood fence along pedestrian path, between Brennan Avenue and Albert Lane. • Chain link fence between Shadow Wood Park and orchard. • Masonry wall along Brennan Avenue.
* The masonry wall along Shadow Wood Park, the wood fence along pedestrian path, the chain link fencing between Shadow Wood Park and the orchard, as well as the masonry wall along Brennan Avenue were all installed as part of the development and should have been included with the other improvement items at the time of formation. These items have been added to the list of Improvements for Fiscal Year 2025-26 to ensure continued maintenance and future replacement.

Page 39 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
4 The City replaced the rubber bark in Shadow Wood Park during the 2012 year. Grant funds were used to purchase the bark, but District funds were used for the labor costs to remove the old bark and replace it with the new.

The City of Escalon performed an LED streetlight head retrofit within the District during the 2013 year. This retrofit was budgeted at $20,200 and was funded by the existing District Operating Reserve Fund. Since the installation of the new lights there have been no lights replaced but there have been some photocells replaced. Reference is made to the plans and specifications for the improvements on file with the City and which are incorporated herein by reference.

The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs of the District have been prepared based on the estimated and recent historical costs of the District.

The 2025-26 District budget is shown on the following page.

Page 40 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
5 PART 2 – ESTIMATE OF COST
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs of the District have been prepared based on the estimated and recent historical costs of the District.

The 2025-26 District budget is shown below.

ESTIMATE OF COST
1 The annual Capital Replacement cost of $3,000.00, as shown in the table above, represents an annual charge of approximately $20.98 per parcel/unit.

DIRECT COSTS
Utility – Water (based on prior year consumptions w/current rates) $26,951.00 Utility – Electricity (sprinkler timers, est. @ $55.08 per month) 661.00 Shadowood Park Annual Rubber Bark Replenishment 1,000.00 Sidewalk Repair from Street Tree Damage 1,000.00
Contract Services – Street Lights (44 lights @ avg. of $3.87 each – monthly) 2,047.00 Contract Services – Park Maintenance ($3,056.50 monthly contract & incidentals) (ex: tree maintenance, replacement, sprinkler repairs, etc.) Tree Maintenance Professional Expenses - 221-6850-329 2,511.00 Special Departmental Expenses - 221-6850-329 3,276.00
Professional Services – Public Works (inspection, repairs & maintenance) 2,217.00 Property Tax Charges - 221-6850-329 858.00
Direct Costs Sub-Total $77,199.00

CAPITAL REPLACEMENT COSTS
Annual collection to replace playground equipment (1) 3,000.00 Belleterra Comprehensive Street Tree Trimming 3,000.00
Masonry Wall Along Shadowood Park (312') 1,177.80
Wood Fence Along Pedestrian Path Between Brennan Ave. and Albert Ln. (158') 395.00 Chain Link Fence Between Shadow Wood Park and Orchard (325') 325.00 Masonry Wall Along Brennan Avenue (882') 3,519.40
Capital Replacement Costs Sub-Total $11,417.20

ADMINISTRATIVE COSTS
Professional Services – Engineer (Harris & Assoc. charge of $452.50 per quarter) $1,810.00 Public Mail Notice ($1.50 per parcel) $214.50
General Government Charge (City admin fee – See Descriptions below) 3,613.00 County Administration Fee (See Descriptions below) 429.00 Rounding Adjustment (to make an even penny for tax roll purposes) 0.46 Administrative Costs Sub-Total $6,066.96
SUBTOTAL DIRECT, CAPTIAL AND ADMINISTRATIVE COSTS $94,683.16 Operating Reserve Collection/(Reduction) 0.00
TOTAL BALANCE TO ASSESSMENT $94,683.16
Total Assessable Parcels/Units 143
ASSESSMENT PER PARCEL/EDU $662.12
36,678.00

Page 41 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
6 The 1972 Act requires that a special fund be set-up for the revenues and expenditures of the District. Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the District by the City may be made to reduce assessments or to fund costs which are greater than revenue from the assessments, as the City Council deems appropriate. Any balance or deficit remaining on July 1 must be carried over to the next fiscal year. Estimated beginning and ending fund balances for Fiscal Year 2025-26 are shown in the following table.

Section 22569 (a) of the 1972 Act allows the District assessments to “…include a reserve which shall not exceed the estimated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the city expects to receive its apportionment of special assessments and tax collections from the county, whichever is later.”

DISTRICT FUND BALANCES
Description of Cost Estimate Items
The following are the specific improvements being maintained and serviced within the District:
• Utility – Water & Electricity: The costs to provide electrical and water utilities to the landscape and lighting improvements within the District.
• Contract Services – Streetlights: The contracting costs associated with the Modesto Irrigation District to provide electricity for illumination and maintenance of the streetlights and poles within the District. • Contract Services – Park Maintenance: The contracting costs associated with a landscaping contractor to perform the landscape maintenance duties associated with the improvements within the District. Incidentals may include but are not limited to, tree replacement, sprinkler replacement or repair, etc. The District had a change in the landscape contract in March 2021 that included a significate increase. The prior contract had been in place since the inception of the District (2001), with no increase. The monthly contract was increased again for Fiscal Year 2025-26 to $3,056.50.
• Professional Services – Public Works: Costs associated with individuals within the Public Works Department who contribute time to inspection of the improvements, necessary repairs and other maintenance. The City has budgeted to minor sidewalk repairs during the 2025-26 fiscal year, as shown on the budget page.

OPERATING FUND
Estimated Reserve Fund Beginning Balance as of July 1, 2025 $0.00 Operating Reserve Collection – Fiscal Year 2025-26 0.00 Interest Revenue 753.00
Estimated Reserve Fund Balance Ending June 30, 2026 $753.00

CAPITAL REPLACEMENT FUND
Capital Replacement Fund Balance as of July 1, 2025 $7,985.31 Capital Replacement Collections – Fiscal Year 2025-26 11,417.20 Interest Revenue 0.00
Estimated Capital Replacement Fund Balance Ending June 30, 2026 $19,402.51

Page 42 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
7 • Professional Services – Engineer: The contracting costs associated with hiring a company to manage and perform the annual administration duties of the District. These services include preparation of reports, resolutions, assessment rolls and budgets; preparation and placement of assessment amounts onto the County tax rolls; tracking and upkeep of the District database; answering questions for City staff and property owners; and finally, act as an expert resource in matters related to the District. • General Government Charge: Costs associated with individual City Staff and Management (City Clerk, City Council, City Manager, Finance Director, City Engineer, etc.) who contribute time to the annual administration and oversight of the District. This may include but is not limited to, preparation for and attendance of meetings, preparation and posting of public notices, budgeting, inspection, etc. This cost is calculated based on an allocation plan accepted by the City Council in June 2018, prepared by Clear Source Financial. • County Administration Fee: The County costs related to placement of the annual assessment charges onto the tax roll and the generation of annual tax bills related thereto. This charge is the lesser of $3.00 per parcel or 1% of the total levy amount submitted per District.
• Operating Reserve Collection/(Contribution): This item shows any collections which adds to the Operating Reserve Fund balance, or contributions made from the Operating Reserve Fund, to offset the annual budget. • Estimated Reserve Fund Balances: These items show the estimated Operating Reserve Fund amounts at the beginning and end of the fiscal year. The estimated ending balance reflects any collections or reductions from the estimated beginning balance.

Description of Capital Replacement Items
• Playground Equipment & Amenities: Funds collected on an annual basis for the eventual replacement of the playground equipment and/or amenities. This equipment has a finite life span and will require replacement after approximately 25 years. The equipment for this District was purchased in 2001. It has a current estimated replacement cost of $36,000. In the year 2026, the costs to replace the equipment will have increased by an estimated total of 4.0%. This percentage will be re-evaluated every ten years to determine if an adjustment to the annual collections is necessary. The cost was reevaluated in 2024 and based on a 2% annual inflator each year, the total estimated full replacement cost in 2026 is $37,454. • Masonry Wall at Shadow Wood Park: Funds collected on an annual basis for the eventual replacement of this masonry wall. The wall has a finite life span and will require replacement after approximately 50 years. The wall was installed as part of the development in 2001 and will likely need replacement within the next 30 years.

The replacement cost estimate is $62,400, in 2024 dollars. To account for inflation over the next thirty years, 2% has been added to the annual collection amount. In the year 2054, the costs to replace the equipment will have increased by an estimated 81.1%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2054 is estimated at $113,029.

Page 43 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
8 • Wood Fence: Funds collected on an annual basis for the eventual replacement of the wood fence between Brennan Avenue and Albert Lane. The fence has a finite life span and will require replacement after approximately 20 years. The was installed as part of the development in 2001 and will likely need replacement within the next few years. The replacement cost estimate is $7,900, in 2024 dollars. In the year 2026, the costs to replace the equipment will have increased by an estimated 4.0%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2026 is estimated at $8,219. • Chain Link Fence: Funds collected on an annual basis for the eventual replacement of the chain link fence between Shadow Wood Park and orchard. The fence has a finite life span and will require replacement after approximately 40 years. The was installed as part of the development in 2001 and will likely need replacement within the next 20 years. The replacement cost estimate is $9,750, in 2024 dollars. To account for inflation over the next twenty years, 2% annually has been added to the annual collection amount. In the year 2044, the costs to replace the equipment will have increased by an estimated 48.5%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2044 is $14,488. • Masonry Wall along Brennan Ave: Funds will be collected on an annual basis for the eventual replacement of this masonry wall. The wall has a finite life span and will require replacement after approximately 50 years. The wall was installed as part of the development in 2001 and will likely need replacement within the next 30 years.

The full replacement cost is estimated to be $176,400, in 2024 dollars. To account for inflation over the next thirty years, 2% has been added to the annual collection amount. In the year 2054, the costs to replace the equipment will have increased by an estimated 81.1%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2054 is estimated at $319,524.

Page 44 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
9 PART 3 – ASSESSMENT DIAGRAM
A diagram showing the exterior boundaries of the District and the lines and dimensions of each lot or parcel of land within the District has been submitted to the office of the City Clerk of the City of Escalon and is hereby made a part hereof by reference.

A copy of the assessment diagram for the District is included in Appendix B of this Report.

Page 45 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
10 PART 4 – METHOD OF APPORTIONMENT
General
Streets and Highways Code Section 22573 requires that maintenance assessments be levied according to benefit rather than according to assessed value. This section states:

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.
— Streets and Highways Code Section 22573
Definitions from Streets and Highways Code:

Section 22525 “Improvement” means one or any combination of the following:
(a) Installation and planting of landscaping
(b) The installation and construction of statuary, fountains and other ornamental structures and facilities. (c) The installation and construction of public lighting facilities, including but not limited to traffic signals. (d) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls or paving, or water, irrigation, drai9nage or electrical facilities.
(e) The installation of parks or recreational improvements, including, but not limited to all of the following:
• Land preparation such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage
• Lights, playground equipment, play courts and public restrooms (f) The maintenance or servicing or both, of any of the foregoing, and any improvement authorized by subdivision (i). (g) The acquisition of land for park, recreational or open space purposes. (h) The acquisition of any existing improvement otherwise authorized pursuant to this section. (i) The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation or performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties or other group activities or functions, whether such, activities or functions are public or private.

Section 22526 “Incidental Expenses” include all of the following:
(a) The costs and preparation of the report, including plans, specifications, estimates, diagrams and assessment. (b) The costs of printing, advertising and giving of published, posted and mailed notices. (c) Compensation payable to the county for the collection of assessments. (d) Compensation of any engineer or attorney employed to render services in proceedings pursuant to this part. (e) Any other expenses incidental to the construction, installation or maintenance and servicing of the improvements. (f) Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5 of the Act. (g) Any costs associated with any elections held for the approval of a new or increased assessment.

Page 46 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
11 Section 22531 “Maintain” or “maintenance” include means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of any improvement, including:
(a) Repair, removal or replacement of all or any part of any improvement (b) Providing for the life, growth, health and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing or treating for disease and injury. (c) The removal of trimmings, rubbish, debris and other solid waste. (d) The cleaning, sandblasting and painting of walls and other improvements to remove or cover graffiti.

The 1972 Act permits the designation of areas of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvements." (Sec. 22574). Thus, the 1972 Act requires the levy of a true "assessment" rather than a "special tax."
In November 1996, the voters of California adopted Proposition 218, which has been codified as Articles XIIIC and XIIID of the California Constitution. Proposition 218 imposed a number of substantive and procedural requirements on taxes, assessments, and property-related fees imposed by local governments in California.

The method of apportionment described in this Report, and confirmed by the City Council, utilizes commonly accepted engineering practices established pursuant to the 1972 Act and the California Constitution for the allocation of special benefit assessments. The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel. The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

Special Benefit
The improvements and associated costs have been allocated to the assessable properties within the District based upon the special benefit received by those properties. The improvements for which the properties are assessed have been identified as necessary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and continuing maintenance and servicing of those improvements are strictly the obligation of the properties within the District.

General Benefit
Although the improvements may be visible to passersby or to the public at large, the improvements were installed as a requirement of the development of the tract and are for the sole benefit of properties within the District. It has been determined therefore, any access or use by properties or individuals outside the District is completely incidental and the costs of operating, maintaining, and servicing said improvements therefore provides no measurable benefit to outside properties or individuals.

Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable parcel or unit receives distinct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping. In accordance with Article XIII D, Section 4 of the California Constitution:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large”

Page 47 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
12 The special benefits associated with local landscaping improvements are specifically:
• Enhanced desirability of properties due to proximity and accessibility of the improvements. • Improved aesthetic appeal provided by a positive representation of the development, neighborhood, and the community.
• Improved accessibility for emergency vehicles.
• Reduced vandalism and other criminal activity.

ASSESSMENT RANGE FORMULA
It is generally recognized that most budgetary items will be impacted by inflation in future years. In accordance with the California Constitution, Section 53739 (b)(1), assessments “may be adjusted for inflation pursuant to a clearly defined formula…” A formula for an inflationary adjustment is therefore included as part of the maximum assessment for this District. Said inflationary adjustment was authorized by the City Council and approved by the property owner(s) at the time of formation. The formula, as described below, allows for annual adjustments to the budget and the assessments.

To impose a new assessment or increased assessment in excess of the Maximum Assessment Rate for the current fiscal year as provided by the preceding Assessment Range Formula, the City must comply with the provisions of the California Constitution, Article XIII D, Section 4c that requires a public hearing and certain protest procedures, including mailed notice of the public hearing and property owner protest balloting. Property owners must approve the proposed new or increased assessment via a property owner protest ballot process before any such new or increased assessment can be imposed. A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighted according to the financial obligation of each parcel.

The definition of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula. Any assessment range formula must have been previously adopted by the agency and approved by the property owners.

The initial maximum assessment for this District was established at the time of formation and was assessed for the first time during the 2002-03 fiscal year. That initial maximum assessment was $353.24 per parcel or Equivalent Dwelling Unit (“EDU”). This initial maximum assessment has been adjusted each subsequent fiscal year by the following Assessment Range Formula:
• The Maximum Assessment Rate allowed each fiscal year (the “Adjusted Maximum Assessment Rate”) shall be based on the initial maximum assessment established in fiscal year 2002-03, increased annually by three percent (3%).
• Each fiscal year, 3% shall be applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the then current fiscal year. • If the proposed annual assessment rate (levy per EDU) for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year, then the proposed annual assessment is not considered an increased assessment under Proposition 218.

Page 48 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
13 Beginning in the second fiscal year after the formation of the District (2003-04) and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate has been established for each fiscal year using the Assessment Range Formula described above. The Maximum Assessment Rate for the upcoming fiscal year (2025-26) shall be $697.15. The table below shows the Adjusted Maximum Assessment Rate for the fiscal years since the formation of the District. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered to be an increased assessment under the terms of Proposition 218.

Fiscal Year
Allowable
Increase
Increase
Calculation
Adjusted Max.

Assessment
Proposed
Assessment
2002-03 N/A N/A $353.24 $0.00
2003-04 3.00% 1.03 $363.84 $363.82
2004-05 3.00% 1.03 $374.75 $374.72
2005-06 3.00% 1.03 $385.99 $385.96
2006-07 3.00% 1.03 $397.57 $397.52
2007-08 3.00% 1.03 $409.50 $409.44
2008-09 3.00% 1.03 $421.79 $421.74
2009-10 3.00% 1.03 $434.44 $132.16
2010-11 3.00% 1.03 $447.47 $0.00
2011-12 3.00% 1.03 $460.90 $0.00
2012-13 3.00% 1.03 $474.73 $0.00
2013-14 3.00% 1.03 $488.97 $0.00
2014-15 3.00% 1.03 $503.64 $116.06
2015-16 3.00% 1.03 $518.74 $212.72
2016-17 3.00% 1.03 $534.31 $236.92
2017-18 3.00% 1.03 $550.34 $218.40
2018-19 3.00% 1.03 $566.85 $242.96
2019-20 3.00% 1.03 $583.85 $287.86
2020-21 3.00% 1.03 $601.37 $311.64
2021-22 3.00% 1.03 $619.41 $475.08
2022-23 3.00% 1.03 $637.99 $480.52
2023-24 3.00% 1.03 $657.13 $494.92
2024-25 3.00% 1.03 $676.84 $535.94
2025-26 3.00% 1.03 $697.15 $662.12

Page 49 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
14 ASSESSMENT METHODOLOGY
The benefit formula used to determine the financial obligation for each parcel is based on the improvements benefitting the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distributing District costs in maintenance districts such as this utilizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apportionment. This method utilizes various property characteristics such as type of development (land-use) and size (units or acreage) to compare the proportional benefit of each property compared to other properties benefitting from the improvements.

The District is comprised entirely of residential parcels. Each residential parcel receives similar benefit from the improvements due to the relative size of the properties, the specific improvements and proximity of the improvements to the properties. Because the property characteristics are identical within the District, each parcel has been assigned an EDU value of one (“1”). The total number of units is divided into the “Total Balance to Assessment”, (as shown in Part 3 of this Report) to determine the annual assessment rate per parcel/unit.

Page 50 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
15 APPENDIX A – ASSESSMENT ROLL
Parcel Identification for each lot or parcel within the District shall be based on available parcel maps and other property data from the San Joaquin County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.

A listing of parcels assessed within the District for Fiscal Year 2025-26, along with the corresponding assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Report.

Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

APN
Lot
Number EDU
2025-26
Maximum
Assessment
Rate
2025-26
Approved
Assessment
Rate
2025-26
Actual
Assessment
Rate
225-310-01 1 1.00 $697.15 $662.12 $662.12
225-310-02 2 1.00 $697.15 $662.12 $662.12
225-310-03 3 1.00 $697.15 $662.12 $662.12
225-310-04 4 1.00 $697.15 $662.12 $662.12
225-310-05 5 1.00 $697.15 $662.12 $662.12
225-310-06 6 1.00 $697.15 $662.12 $662.12
225-310-07 7 1.00 $697.15 $662.12 $662.12
225-310-08 8 1.00 $697.15 $662.12 $662.12
225-310-09 9 1.00 $697.15 $662.12 $662.12
225-310-10 10 1.00 $697.15 $662.12 $662.12
225-310-11 11 1.00 $697.15 $662.12 $662.12
225-310-12 12 1.00 $697.15 $662.12 $662.12
225-310-13 13 1.00 $697.15 $662.12 $662.12
225-310-14 14 1.00 $697.15 $662.12 $662.12
225-310-15 15 1.00 $697.15 $662.12 $662.12
225-310-16 16 1.00 $697.15 $662.12 $662.12

Page 51 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
16 APN
Lot
Number EDU
2025-26
Maximum
Assessment
Rate
2025-26
Approved
Assessment
Rate
2025-26
Actual
Assessment
Rate
225-310-17 17 1.00 $697.15 $662.12 $662.12
225-310-18 18 1.00 $697.15 $662.12 $662.12
225-310-21 21 1.00 $697.15 $662.12 $662.12
225-310-22 22 1.00 $697.15 $662.12 $662.12
225-310-23 23 1.00 $697.15 $662.12 $662.12
225-310-24 24 1.00 $697.15 $662.12 $662.12
225-310-25 25 1.00 $697.15 $662.12 $662.12
225-310-26 26 1.00 $697.15 $662.12 $662.12
225-310-27 27 1.00 $697.15 $662.12 $662.12
225-310-28 20 1.00 $697.15 $662.12 $662.12
225-310-29 19 1.00 $697.15 $662.12 $662.12
225-320-01 28 1.00 $697.15 $662.12 $662.12
225-320-02 29 1.00 $697.15 $662.12 $662.12
225-320-03 30 1.00 $697.15 $662.12 $662.12
225-320-04 31 1.00 $697.15 $662.12 $662.12
225-320-05 32 1.00 $697.15 $662.12 $662.12
225-320-06 33 1.00 $697.15 $662.12 $662.12
225-320-07 34 1.00 $697.15 $662.12 $662.12
225-320-08 35 1.00 $697.15 $662.12 $662.12
225-320-09 36 1.00 $697.15 $662.12 $662.12
225-320-10 37 1.00 $697.15 $662.12 $662.12
225-320-11 38 1.00 $697.15 $662.12 $662.12
225-320-12 39 1.00 $697.15 $662.12 $662.12
225-320-13 40 1.00 $697.15 $662.12 $662.12
225-320-14 41 1.00 $697.15 $662.12 $662.12
225-320-15 42 1.00 $697.15 $662.12 $662.12
225-320-16 43 1.00 $697.15 $662.12 $662.12
225-320-17 44 1.00 $697.15 $662.12 $662.12
225-320-18 45 1.00 $697.15 $662.12 $662.12
225-320-19 46 1.00 $697.15 $662.12 $662.12
225-320-20 47 1.00 $697.15 $662.12 $662.12
225-320-21 48 1.00 $697.15 $662.12 $662.12
225-320-22 49 1.00 $697.15 $662.12 $662.12
225-320-23 50 1.00 $697.15 $662.12 $662.12
225-320-24 51 1.00 $697.15 $662.12 $662.12
225-330-01 61 1.00 $697.15 $662.12 $662.12
225-330-02 62 1.00 $697.15 $662.12 $662.12

Page 52 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
17 APN
Lot
Number EDU
2025-26
Maximum
Assessment
Rate
2025-26
Approved
Assessment
Rate
2025-26
Actual
Assessment
Rate
225-330-03 63 1.00 $697.15 $662.12 $662.12
225-330-04 64 1.00 $697.15 $662.12 $662.12
225-330-05 65 1.00 $697.15 $662.12 $662.12
225-330-06 66 1.00 $697.15 $662.12 $662.12
225-330-07 67 1.00 $697.15 $662.12 $662.12
225-330-08 68 1.00 $697.15 $662.12 $662.12
225-330-09 69 1.00 $697.15 $662.12 $662.12
225-330-10 70 1.00 $697.15 $662.12 $662.12
225-330-11 71 1.00 $697.15 $662.12 $662.12
225-330-12 72 1.00 $697.15 $662.12 $662.12
225-330-13 73 1.00 $697.15 $662.12 $662.12
225-330-14 76 1.00 $697.15 $662.12 $662.12
225-330-15 77 1.00 $697.15 $662.12 $662.12
225-330-16 78 1.00 $697.15 $662.12 $662.12
225-330-17 79 1.00 $697.15 $662.12 $662.12
225-330-18 80 1.00 $697.15 $662.12 $662.12
225-330-19 81 1.00 $697.15 $662.12 $662.12
225-330-20 82 1.00 $697.15 $662.12 $662.12
225-330-21 83 1.00 $697.15 $662.12 $662.12
225-330-22 84 1.00 $697.15 $662.12 $662.12
225-330-23 85 1.00 $697.15 $662.12 $662.12
225-330-24 86 1.00 $697.15 $662.12 $662.12
225-330-25 87 1.00 $697.15 $662.12 $662.12
225-330-26 B 0.00 $697.15 $662.12 $0.00
225-330-27 A 0.00 $697.15 $662.12 $0.00
225-340-01 52 1.00 $697.15 $662.12 $662.12
225-340-02 53 1.00 $697.15 $662.12 $662.12
225-340-03 54 1.00 $697.15 $662.12 $662.12
225-340-04 55 1.00 $697.15 $662.12 $662.12
225-340-05 56 1.00 $697.15 $662.12 $662.12
225-340-06 57 1.00 $697.15 $662.12 $662.12
225-340-07 58 1.00 $697.15 $662.12 $662.12
225-340-08 59 1.00 $697.15 $662.12 $662.12
225-340-09 60 1.00 $697.15 $662.12 $662.12
225-340-10 74 1.00 $697.15 $662.12 $662.12
225-340-11 75 1.00 $697.15 $662.12 $662.12
225-340-12 88 1.00 $697.15 $662.12 $662.12

Page 53 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
18 APN
Lot
Number EDU
2025-26
Maximum
Assessment
Rate
2025-26
Approved
Assessment
Rate
2025-26
Actual
Assessment
Rate
225-340-13 89 1.00 $697.15 $662.12 $662.12
225-340-14 90 1.00 $697.15 $662.12 $662.12
225-340-15 91 1.00 $697.15 $662.12 $662.12
225-340-16 92 1.00 $697.15 $662.12 $662.12
225-340-17 93 1.00 $697.15 $662.12 $662.12
225-340-18 94 1.00 $697.15 $662.12 $662.12
225-340-19 Por. of C 0.00 $697.15 $662.12 $0.00
225-340-20 Por. of C 0.00 $697.15 $662.12 $0.00
225-340-22 95 1.00 $697.15 $662.12 $662.12
225-340-23 96 1.00 $697.15 $662.12 $662.12
225-340-24 97 1.00 $697.15 $662.12 $662.12
225-340-25 98 1.00 $697.15 $662.12 $662.12
225-340-26 99 1.00 $697.15 $662.12 $662.12
225-340-27 100 1.00 $697.15 $662.12 $662.12
225-340-28 101 1.00 $697.15 $662.12 $662.12
225-340-29 102 1.00 $697.15 $662.12 $662.12
225-340-30 103 1.00 $697.15 $662.12 $662.12
225-340-31 104 1.00 $697.15 $662.12 $662.12
225-340-32 105 1.00 $697.15 $662.12 $662.12
225-340-33 106 1.00 $697.15 $662.12 $662.12
225-340-34 107 1.00 $697.15 $662.12 $662.12
225-340-35 108 1.00 $697.15 $662.12 $662.12
225-340-36 109 1.00 $697.15 $662.12 $662.12
225-340-37 110 1.00 $697.15 $662.12 $662.12
225-340-38 111 1.00 $697.15 $662.12 $662.12
225-340-39 112 1.00 $697.15 $662.12 $662.12
225-340-40 113 1.00 $697.15 $662.12 $662.12
225-340-41 114 1.00 $697.15 $662.12 $662.12
225-340-42 115 1.00 $697.15 $662.12 $662.12
225-340-43 116 1.00 $697.15 $662.12 $662.12
225-340-44 117 1.00 $697.15 $662.12 $662.12
225-340-45 118 1.00 $697.15 $662.12 $662.12
225-340-46 119 1.00 $697.15 $662.12 $662.12
225-340-47 120 1.00 $697.15 $662.12 $662.12
225-340-48 121 1.00 $697.15 $662.12 $662.12
225-340-49 122 1.00 $697.15 $662.12 $662.12
225-340-50 123 1.00 $697.15 $662.12 $662.12

Page 54 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
19 APN
Lot
Number EDU
2025-26
Maximum
Assessment
Rate
2025-26
Approved
Assessment
Rate
2025-26
Actual
Assessment
Rate
225-340-51 124 1.00 $697.15 $662.12 $662.12
225-340-52 125 1.00 $697.15 $662.12 $662.12
225-340-53 126 1.00 $697.15 $662.12 $662.12
225-340-54 127 1.00 $697.15 $662.12 $662.12
225-340-55 A 0.00 $697.15 $662.12 $0.00
225-340-56 B 0.00 $697.15 $662.12 $0.00
225-340-57 128 1.00 $697.15 $662.12 $662.12
225-340-58 129 1.00 $697.15 $662.12 $662.12
225-340-59 130 1.00 $697.15 $662.12 $662.12
225-340-60 131 1.00 $697.15 $662.12 $662.12
225-340-61 132 1.00 $697.15 $662.12 $662.12
225-340-62 136 1.00 $697.15 $662.12 $662.12
225-340-63 133 1.00 $697.15 $662.12 $662.12
225-340-64 134 1.00 $697.15 $662.12 $662.12
225-340-65 135 1.00 $697.15 $662.12 $662.12
225-340-66 137 1.00 $697.15 $662.12 $662.12
225-340-67 138 1.00 $697.15 $662.12 $662.12
225-340-68 139 1.00 $697.15 $662.12 $662.12
225-340-69 140 1.00 $697.15 $662.12 $662.12
225-340-70 141 1.00 $697.15 $662.12 $662.12
225-340-71 142 1.00 $697.15 $662.12 $662.12
225-340-72 143 1.00 $697.15 $662.12 $662.12
TOTALS: 143.00 $94,683.16

Page 55 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
20 APPENDIX B – ASSESSMENT DIAGRAM

Page 56 of 177 ends

Engineer’s Report
Belleterra Estates Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
21 APPENDIX C – IMPROVEMENT MAP

Page 57 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 58 of 177 ends

EXHIBIT 2
Belleterra LLMD
Redline Changes from FY 2024/25 Final Engineer’s Report to FY 2025/26 Final Engineer’s Report (Pages 7-8)

PLAYGROUND EQUIPMENT & AMENITIES
Playground Equipment & Amenities: Funds collected on an annual basis for the eventual replacement of the playground equipment and/or amenities. This equipment has a finite life span and will require replacement after approximately 25 years. The equipment for this District was purchased in 2001. It has a current estimated replacement cost of $36,000. In the year 2026, the costs to replace the equipment will have increased by an estimated total of 4.0%, %. based on a 2% annual inflator. This percentage will be re-evaluated every ten years to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2026 is estimated at $37,440.The cost was reevaluated in 2024 and based on a 2% annual inflator each year, the total estimated full replacement cost in 2026 is $37,454.

MASONRY WALLAT SHADOW WOOD PARK
Masonry Wall at Shadow Wood Park: Funds collected on an annual basis for the eventual replacement of the this masonry wall bordering Shadow Wood Park. The wall has a finite life span and will require replacement after approximately 50 years. The wall was installed as part of the development in 2001 and will likely need replacement within the next 30 years. The replacement cost estimate is $62,400, in 2024 dollars. To account for inflation over the next thirty years,

60.02% (at 2% annually) has been added to the annual collection amount. In the year 2054, the costs to replace the equipment will have increased by an estimated 60.081.1%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2054 is estimated at $99,840113,029.

WOOD FENCE
Wood Fence: Funds collected on an annual basis for the eventual replacement of the wood fence between Brennan Avenue and Albert Lane. The fence has a finite life span and will require replacement after approximately 20 years. The was installed as part of the development in 2001 and will likely need replacement within the next few years. The replacement cost estimate is $7,900, in 2024 dollars. In the year 2026, the costs to replace the equipment will have increased by an estimated 4.0%, based on a 2% annual inflator. This percentage will be re-evaluated

Page 59 of 177 ends

occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2026 is estimated at $8,219.

CHAIN LINK FENCE
Chain Link Fence: Funds collected on an annual basis for the eventual replacement of the chain link fence between Shadow Wood Park and orchard. The fence has a finite life span and will require replacement after approximately 40 years. The was installed as part of the development in 2001 and will likely need replacement within the next 20 years. The replacement cost estimate is $9,750, in 2024 dollars. To account for inflation over the next twenty years, 402.0% (at 2% annually) has been added to the annual collection amount. In the year 2044, the costs to replace the equipment will have increased by an estimated 40.048.5%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2044 is $13,65014,448.

MASONRY WALL ALONG BRENNAN AVE
Masonry Wall along Brennan Ave: Funds will be collected on an annual basis for the eventual replacement of the this masonry wall along Brennan Avenue. The wall has a finite life span and will require replacement after approximately 50 years. The wall was installed as part of the development in 2001 and will likely need replacement within the next 30 years. The full replacement cost estimate is estimated to be $176,400, in 2024 dollars. To account for inflation over the next thirty years, 60.0% (at 2% annually) has been added to the annual collection amount.

In the year 2054, the costs to replace the equipment will have increased by an estimated 60.081.1%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2054 is estimated at $282,240319,524.

Page 60 of 177 ends

Resolution xx-25

Page 1 of 3 ends

RESOLUTION NO. XX-25

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON APPROVING

THE ANNUAL ASSESSMENT REPORT AND ORDERING THE LEVY AND

COLLECTION OF ASSESSMENTS FOR THE BELLETERRA ESTATES LANDSCAPE MAINTENANCE DISTRICT NO. 01-1, FOR FISCAL YEAR 2025/26
WHEREAS, the City Council of the City of Escalon has, by previous Resolutions, initiated proceedings and declared its intention to levy and collect annual assessments in a special maintenance district created pursuant to the terms of the “Landscaping and Lighting Act of 1972”, being Division 15, Part 2 of the Streets and Highways Code of the State of California (the “1972 Act”). Said special maintenance district is known and designated as the Belleterra Estates Landscape Maintenance District No. 01-1, (the “District”); and, WHEREAS, the City Council upon review of the estimated costs of certain improvements had previously determined that such costs were greater than what can be conveniently raised from a single year’s annual assessment, therefore the City Council found it necessary to collect assessments to cover the costs of certain improvements in installments over a period not to exceed 30 years pursuant to section 22660(b) of the 1972 Act; and, WHEREAS, at this time all notice and public hearing requirements as required by the 1972 Act and article XIII D, section 4 of the California Constitution (“Proposition 218”) have been met relating to the levy of the annual assessments; and,
WHEREAS, at the public hearing all interested persons were afforded the opportunity to be heard, the City Council considered all oral statements and all written protests filed prior to the close of the public hearing; and,
WHEREAS, the City Council has received and reviewed an Annual Assessment Report (the “Report”) and is now satisfied with the assessments, diagram and all other matters as contained in the Report as it is now submitted for final consideration and approval; and, WHEREAS, the assessments are in compliance with all laws pertaining to the levy of the District assessments; said assessments are levied without regard to property valuation and are in compliance with the provisions of the 1972 Act and Proposition 218; and the City Council now desires to approve the assessments and diagram.

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

RECITALS
Section 1. The above recitals are all true and correct and are incorporated herein by this reference.

Section 2. This City Council hereby finds and determines that the procedures for the consideration of the levy of the annual assessments have been undertaken in accordance with the 1972 Act and Proposition 218. The proposed assessments for EXHIBIT 3

Page 61 of 177 ends

Resolution xx-25

Page 2 of 3 ends

Fiscal Year 2025/26 are not proposed to be increased beyond what was previously authorized at the time of formation of the District.

DETERMINATION AND CONFIRMATION
Section 3. The final assessments and diagram for the proceedings, as contained in the Report, are hereby approved and confirmed.

Based upon the Report, testimony, and other evidence presented at the Public Hearing, the City Council hereby makes the following determinations regarding the proposed assessments:
a. The proportionate special benefit derived by each assessed parcel has been determined in relationship to the entirety of the cost of the operations, maintenance and servicing of the improvements.
b. The assessments do not exceed the reasonable cost of the proportional special benefit conferred on each parcel.
c. Only special benefits have been assessed.

The assessments for the District contained in the Report for Fiscal Year 2025/26 are hereby confirmed and levied upon the assessable lots or parcels within the District in the amounts set forth in the Report.

ORDERING OF MAINTENANCE
Section 4. The public interest and convenience requires and this legislative body does hereby order the maintenance work to be performed as said maintenance work is set forth in the Report and as previously declared and set forth in the Resolution of Intention.

FILING WITH SECRETARY
Section 5. The above referenced Report shall be filed in the Office of the City Clerk and shall remain open for public inspection.

ENTRY UPON THE ASSESSMENT ROLL
Section 6. The County Auditor shall enter onto the County assessment roll, opposite each lot or parcel of land, the amount assessed thereupon, as shown in the Report.

COLLECTION AND PAYMENT
Section 7. The assessments shall be collected at the same time and in the same manner as County taxes are collected and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments.

Page 62 of 177 ends

Resolution xx-25

Page 3 of 3 ends

FISCAL YEAR
Section 8. The assessments as above authorized and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2025 and ending June 30, 2026.

PASSED, APPROVED AND ADOPTED this 2nd day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Andrew Hagan, Mayor
ATTEST:
___________________________
Michele Bates, Deputy City Clerk

Page 63 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 64 of 177 ends

ITEM NO. 7

COUNCIL AGENDA ITEM
FOR JUNE 2, 2025
Prepared By: Jaylen French, City Manager
Date: May 20, 2025
Subject: Estates Benefit Assessment District No. 06-1, Public Hearing on Levy of Assessment, and Consider Adoption of Resolution XX-25 Approving the Engineer’s Report Including Confirming the Diagram, Assessments, and Ordering the Levy of Assessments for Fiscal Year 2025-2026 Recommendation:

For Estates Benefit Assessment District No. 06-1 (“BAD”):

1. Conduct a Public Hearing on the levy of the proposed assessment;

2. Adopt Resolution No. XX-25 approving the Engineer’s Report including confirming the diagram, assessments, and ordering the levy of assessments for Fiscal Year 2025-2026 Strategic Plan Priority:

This action supports Escalon 2025-2026 Strategic Plan Priority #2, Fiscal Stability. Landscape and Lighting Districts (LLDs) provide dedicated revenue for the ongoing maintenance, repair, and replacement of infrastructure and amenities in their respective neighborhoods throughout the City.

Background and Discussion:

At the May 5, 2025, City Council meeting, the Council reviewed and preliminarily approved the FY 2025-2026 Engineer’s Report for the BAD and scheduled the required public hearing for June 2, 2025.

This assessment funds the costs of street sweeping, storm drainage facilities including drainage basins and a pump station, and associated appurtenant facilities. Services include all necessary service, operation, administration, and maintenance required to keep the above-mentioned improvements in a satisfactory working condition. The assessment district was formed in 2006.

For Fiscal Year (FY) 2025-26, staff has reevaluated and updated the actual costs of services to the District in establishing the proposed assessment rate. The assessment per single-family residential unit is proposed at $145.36, a decrease of $1.44 from the prior year’s assessment of $146.80.

Page 65 of 177 ends

The District’s maximum allowable assessment for FY 2025-2026 is $266.11. The proposed assessment of $145.36 is approximately 45% lower than the maximum permitted. The City Council retains the discretion to adopt a lower assessment than the proposed assessment.

Assessment History by Fiscal Year
FY 21/22 FY 22/23 FY 23/24 FY 24/25 Proposed FY
25/26
Assessment $ 90.16 $ 91.00 $ 96.94 $ 146.80 $ 145.36
Change $ $ (20.50) $ 0.84 $ 5.94 $ 49.86 $ (1.44)
Change % -7% 1% 7% 51% -1%
Comparison of Maximum and Proposed Assessment
Maximum
Assessment
Proposed
FY 25/26
Assessment
$ Below Max % Below
Max
Estates BAD $ 266.11 $ 145.36 $ 120.75 45%
Further details and financial analysis are available in the attached Final Engineer’s Report for FY 2025-2026.

Public Noticing:

Notice of this Public Hearing was published in the Escalon Times on May 21, 2025. The notice was also posted on the two City Hall bulletin boards and the City’s website on May 14, 2025.

Additionally, a postcard advertising the public hearing was mailed to all parcel owners within the District on May 16, 2025.

Fiscal Impact:

Following Council approval, the adopted assessments will be submitted to the San Joaquin County Tax Collector for inclusion on the property tax roll. There is no expected impact to the General Fund associated with the approval Engineer’s Report and assessments.

Exhibits:

1. Final Engineer’s Report FY 2025-2026 for Estates Benefit Assessment District No. 06-1

2. Resolution XX-25 Approving the Annual Assessment Report and Ordering the Levy and Collection of Assessments for the Estates Benefit District No. 06-1, for Fiscal Year 2025/26

Page 66 of 177 ends

CITY OF ESCALON
FINAL ENGINEER’S REPORT
FISCAL YEAR 2025-26

ESTATES BENEFIT ASSESSMENT
DISTRICT NO. 06-1
JUNE 2025

PREPARED BY
Harris & Associates
1401 Willow Pass Road, Suite 500
Concord, CA 94520
www.weareharris.com
EXHIBIT 1

Page 67 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

TABLE OF CONTENTS
STATEMENT OF ASSESSMENT ENGINEER….……………………………………………………………..1 PART 1 – PLANS AND SPECIFICATIONS……………………………………………………………………..3 PART 2 – ESTIMATE OF COSTS………………………………………………………………………………….4 PART 3 – ASSESSMENT DIAGRAM…………………………………………………………………………….7 PART 4 – METHOD OF APPORTIONMENT………………………………………………………………...8 APPENDIX A – ASSESSMENT ROLL…………………………………………………………………………..12 APPENDIX B – DISTRICT DIAGRAM………….……………………………………………………….……..14 APPENDIX C – IMPROVEMENT MAP……….……………………………………………………………...15

Page 68 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

1 STATEMENT OF ASSESSMENT ENGINEER
AGENCY: CITY OF ESCALON
PROJECT: ESTATES BENEFIT ASSESSMENT DISTRICT NO. 06-1
TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2025-26
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council for the Estates Benefit Assessment District of the City of Escalon to provide landscaping services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2025-26.

Pursuant to the Benefit Assessment Act of 1982, Section 5 of the California Government Code (“1982 Act”), beginning with Section 54703, Article XIIID, Section 4(a) of the State of California Constitution (collectively “Assessment Law”), and in accordance with the City of Escalon’s Resolution being adopted by the City Council for the:

ESTATES BENEFIT ASSESSMENT DISTRICT
(Hereinafter referred to as the “District”),
I, Alison Bouley, authorized representative of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:

PART 1
Description of Improvements: This part provides a general description of improvements proposed to be maintained in the District. Plans and specifications for the improvements are on file with the City and are hereby made a part of this Report by reference.

PART 2
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2025-26.

PART 3
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the San Joaquin County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A copy of the District Diagram is included in Appendix B and also has been filed under separate cover with the office of the City Clerk.

Page 69 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

2 PART 4
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the District in proportion to the estimated special benefits to be received. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of the District pursuant to the initial methodology established Resolution No. 32-06 approved on the 17th day of July, 2006. For particulars as to the identification of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagram
Appendix C – Improvement Map
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proportion to the estimated benefits to be received by each lot or parcel from the services provided.

DATED this 19th day of May, 2025
___________________________________________
Alison Bouley, P.E., Assessment Engineer
R.C.E. C61383
Engineer of Work

Page 70 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

3 PART 1 - PLANS AND SPECIFICATIONS
The District was formed to provide a funding mechanism to ensure the ongoing operation, maintenance and servicing of certain drainage and street improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

The Estates Benefit Assessment District No. 06-1 is within the boundaries of the City and is located north of Narcissus Way, south of APN number 247-150-63, east of McHenry Avenue and west of APN 247-150-36.

The District was formed on July 17, 2006, when the City Council adopted a Resolution Approving the Formation of the District. The sole property owner at that time was Escalon Estates, LLC.

The District is comprised of the residential development known as The Estates and consists of thirty-four (34) developed single-family residential parcels and four commercial parcels, three of which are currently developed. Appendix C also contains an Improvement Map showing the location of the improvements.

IMPROVEMENTS AND SERVICES PROVIDED
The following are the specific improvements maintained and serviced within the District:

STORM DRAINAGE SYSTEM
• Drainage basins located at the southeast corner of the development and at the northwest corner, west of the housing tract and north of the commercial parcels (APN 247-150-64). • Pump station located at the southeast corner of the tract. • Utility costs for operation of pump station.
• Maintenance and repair costs for pump and station.

STREET MAINTENANCE
• Street sweeping includes 5,159 linear feet of curb length. Sweeping is performed along Narcissus Way and McHenry Avenue on the exterior and also on the interior streets of the tract.

Reference is made to the plans and specifications for the improvements on file in the office of the City Clerk and which are incorporated herein by reference.

Page 71 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

4 PART 2 – ESTIMATE OF COST
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs of the District have been prepared based on the estimated and recent historical costs of the District.

The 2025-26 District budget is shown below.

ESTIMATE OF COSTS
1 The annual Capital Replacement cost of $1,778.00, as shown above, represents an annual charge of approximately $38.00 per parcel/unit.

The storm pump was purchased in 2006. It has a life expectancy of 20 years, and the replacement cost is estimated to be $21,240.00. There are approximately six (6) years remaining before the anticipated replacement of the storm pump. If the expected replacement costs are revised over the next few years, this Capital Replacement collection will be adjusted accordingly.

The storm pump for this District was replaced during the 2023-24 Fiscal Year. Replacement costs came from the Capital Reserve fund, as originally planned.

DIRECT COSTS
Utility – Electricity (pump station @ $51.17 per month) $614.00 Street Sweeping - Public Works (5,159 linear feet @ $111.83 per month) 1,342.00 Special Departmental Expenses 0.00
Property Tax Charges 138.00
Contingency 0.00
Direct Costs Sub-Total $2,094.00

CAPITAL REPLACEMENT COSTS
Capital Replacement (annual collection to replace storm pump) (1) $1,778.00 Replace Masonry Wall Around North & East Basin Boundary (327') $1,438.80 Replace Chain Link Fence Around West & South Basin Boundary (267') $266.83 Capital Replacement Costs Sub-Total $3,483.63

ADMINISTRATIVE COSTS
Professional Services – Engineer (Harris & Assoc. charge of $258.75 per quarter) $1,035.00
Public Mail Notice ($1.50 per parcel) $57.00
General Government Charge (City admin fee – See Descriptions below) 93.00 County Administration Fee (See Descriptions below) 69.00 Rounding Adjustment (to make an even penny for tax roll purposes) 0.29 Administrative Costs Sub-Total $1,254.29
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS $6,831.92 Operating Reserve Collection/(Reduction) 0.00
TOTAL BALANCE TO ASSESSMENT $6,831.92
Total Assessable Parcels/Units 47.00
ASSESSMENT PER PARCEL/EDU $145.36

Page 72 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

5 Districts may include an Operating Reserve fund which shall not exceed the estimated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the city expects to receive its apportionment of special assessments and tax collections from the county, whichever is later. Estimated beginning and ending fund balances for Fiscal Year 2025-26 are shown in the following table.

DISTRICT FUND BALANCES
The storm pump replacement expenditure was approximately $10,000. Funding came from the Capital Replacement fund.

DESCRIPTION OF COST ESTIMATE ITEMS
• Utility - Electricity: The costs associated with the Pacific Gas and Electric Company to provide electricity for operation of the storm drain pumps within the District. • Street Sweeping: This item covers to costs of street sweeping within the areas of the District. This includes interior and exterior streets.
• Capital Replacement (1) – Storm Drain Pump: Funds collected on an annual basis for the eventual replacement of the storm drain pump. The pump and pump station facilities have a finite life span and will require replacement. Funds are collected annually so the replacement costs are available at the appropriate time. • Contingency: This item covers the costs of repair and/or replacement due to unexpected expenses arising from unforeseen issues such as accidents, vandalism, natural disasters, etc. • Professional Services - Engineer: The contracting costs associated with hiring a company to manage and perform the annual administration duties of the District. These services include preparation of reports, resolutions, assessment rolls and budgets; preparation and placement of assessment amounts onto the County tax rolls; tracking and upkeep of the District database; answering questions for City staff and property owners; and finally, act as an expert resource in matters related to the District.

OPERATING FUND
Estimated Reserve Fund Beginning Balance as of July 1, 2025 $3,415.96 Operating Reserve Collection – Fiscal Year 2025-26 0.00 Interest Revenue 1,085.33
Estimated Reserve Fund Balance Ending June 30, 2026 $4,501.29

CAPITAL REPLACEMENT FUND
Capital Replacement Fund Balance as of July 1, 2025 $17,782.55 Capital Replacement Collections – Fiscal Year 2025-26 $3,483.63 Interest Revenue 0.00
Estimated Capital Replacement Fund Balance Ending June 30, 2026 $21,266.18

Page 73 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

6 • General Government Charge: Costs associated with individual City Staff and Management (City Clerk, City Council, City Manager, Finance Director, City Engineer, etc.) who contribute time to the annual administration and oversight of the District. This may include but is not limited to, preparation for and attendance of meetings, preparation and posting of public notices, budgeting, inspection, etc. This cost is calculated based on an allocation plan accepted by the City Council in June 2018, prepared by Clear Source Financial. • County Administration Fee: The County costs related to placement of the annual assessment charges onto the tax roll and the generation of annual tax bills related thereto. This charge is the lesser of $3.00 per parcel or 1% of the total levy submitted per District.
• Rounding Adjustment: This amount allows the annual assessment rate to be an even number. The County requires that all assessments submitted for inclusion on the tax roll be an even number so the amount can be split evenly between the two tax bill installments.
• Operating Reserve Collection/(Contribution): This item shows any collections which adds to the Operating Reserve Fund balance, or contributions made from the Operating Reserve Fund, to offset any deficit in the annual budget.
• Estimated Reserve Fund Balances: These items show the estimated Operating Reserve Fund amounts at the beginning and end of the fiscal year. The estimated ending balance reflects any collections or reductions from the estimated beginning balance.

Page 74 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

7 PART 3 – ASSESSMENT DIAGRAM
A diagram showing the exterior boundaries of the District and the lines and dimensions of each lot or parcel of land within the District has been submitted to the office of the City Clerk of the City of Escalon and is hereby made a part hereof by reference.

A copy of the assessment diagram for the District is included in Appendix B of this Report.

Page 75 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

8 PART 4 – METHOD OF APPORTIONMENT

GENERAL
The 1982 Act allows for the establishment of assessment districts by public agencies for the purpose of providing certain public improvements as detailed in Section I of this Report. The 1982 Act also complies with the California Constitution which requires the cost of these improvements and services to be assessed based on benefit received rather than by assessed value of the properties being assessed.
“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 the 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. Only special benefits are assessable…” — Article XIII D, Section 4 of the California Constitution Definitions from Section 54710 of the 1982 Act:

Any local agency which is authorized by law to provide one or more of the following services may impose a benefit assessment pursuant to this chapter to finance the maintenance and operation costs of the following services:
(a) Drainage
(b) Flood control
(c) Street lighting
In November 1996, the voters of California adopted Proposition 218, which has been codified as Articles XIIIC and XIIID of the California Constitution. Proposition 218 imposed a number of substantive and procedural requirements on taxes, assessments, and property-related fees imposed by local governments in California.

The method of apportionment described in this Report, and confirmed by the City Council, utilizes commonly accepted engineering practices which have been established pursuant to the 1982 Act and the California Constitution for the allocation of special benefit assessments. The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel.

The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

SPECIAL BENEFIT
The improvements and associated costs have been allocated to the assessable properties within the District based upon the special benefit received by those properties. The improvements for which the properties are assessed have been identified as necessary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and continuing maintenance and servicing of those improvements are strictly the obligation of the properties within the District.

Page 76 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

9 General Benefit
Although the improvements may be visible to passersby or to the public at large, the improvements were installed as a condition of the development of the tract and are for the sole benefit of properties within the District. It has been determined therefore, any access or use by properties or individuals outside the District is completely incidental and the costs of operating, maintaining, and servicing said improvements therefore provides no measurable benefit to outside properties or individuals.

Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable parcel or unit receives distinct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping. In accordance with Article XIII D, Section 4 of the California Constitution:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large” The special benefits associated with local landscaping improvements are specifically:
• Enhanced desirability of properties due to existence of the improvements and the services provided by the District.
• Improved aesthetic appeal provided by a positive representation of the development, neighborhood and the community.
• Improved ingress and egress to property resulting in enhanced traffic flow, reduced traffic accidents and consequent reduction in possible property damage.

ASSESSMENT RANGE FORMULA
It is generally recognized that most budgetary items will be impacted by inflation in future years. In accordance with the California Constitution, Section 53739 (b)(1), assessments “may be adjusted for inflation pursuant to a clearly defined formula…” A formula for an inflationary adjustment is therefore included as part of the maximum assessment for this District. Said inflationary adjustment was authorized by the City Council and approved by the property owner(s) at the time of formation. The formula, as described below, allows for annual adjustments to the budget and the assessments.

To impose a new assessment or increased assessment in excess of the Maximum Assessment Rate for the current fiscal year as provided by the preceding Assessment Range Formula, the City must comply with the provisions of the California Constitution, Article XIII D, Section 4c that requires a public hearing and certain protest procedures, including mailed notice of the public hearing and property owner protest balloting. Property owners must approve the proposed new or increased assessment via a property owner protest ballot process before any such new or increased assessment can be imposed. A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighted according to the financial obligation of each parcel.

The definition of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula. Any assessment range formula must have been previously adopted by the agency and approved by the property owners.

Page 77 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

10 ASSESSMENT METHODOLOGY
The benefit formula used to determine the financial obligation for each parcel is based on the improvements benefitting the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distributing District costs in maintenance districts such as this utilizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apportionment. This method utilizes various property characteristics such as type of development (land-use) and size (units or acreage) to compare the proportional benefit of each property compared to other properties benefitting from the improvements.

The District is comprised of 2 parcel types: single-family residential and commercial. Each single-family residential parcel is deemed to receive equal benefit from the improvements and is therefore assigned 1 unit per parcel or 1 EDU.

Each commercial parcel receives similar benefit from the improvements due to the relative size and location of the properties. Because the commercial property characteristics are so similar, they have been generalized to the acreage of each parcel as an appropriate basis for calculating the total units for each parcel. A typical commercial parcel is equal in size to four residential parcels. Commercial parcel acreage is therefore multiplied by a factor of 4.00 to determine the parcel EDU. The total Zone EDU is then divided into the “Total Balance to Assessment” to determine the annual assessment rate. The EDU for each parcel is then multiplied by the annual assessment rate to determine the annual assessment for each parcel.

The initial maximum assessment was established at the time of formation and was assessed for the first time in Fiscal Year 2006-07. That initial maximum assessment was $353.24 per parcel or Equivalent Dwelling Unit (“EDU”). This initial maximum assessment has been adjusted each subsequent fiscal year by the following Assessment Range Formula:
• The Maximum Assessment Rate allowed each fiscal year (the "Adjusted Maximum Assessment Rate") shall be based on the initial maximum assessment established in Fiscal Year 2006-07, adjusted annually by the greater of the Bureau of Labor Statistics, Consumer Price Index for the month of April, All Urban Consumers, ("CPI") for the San Francisco/Oakland/Hayward area or three percent (3%). Should the Bureau of Labor Statistics revise or discontinue the preparation of such index, the City reserves the right to use such revised index or a comparable system to determine fluctuations in the annual cost of living. • Each fiscal year, the greater of CPI or 3% shall be applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the then current fiscal year.
• If the proposed annual assessment rate (levy per EDU) for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year, then the proposed annual assessment is not considered an increased assessment.

Beginning in the second fiscal year after the formation of the District (2007-08) and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate has been established for each fiscal year using the Assessment Range Formula described above. The Maximum Assessment Rate for the upcoming fiscal year (2025- 26) shall be $261.04. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered to be an increased assessment under the terms of Proposition 218.

Page 78 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

11 The following table shows the April CPI, the Allowable Increase, the Adjusted Maximum Assessment and the Actual Annual Assessment each year since the formation of the District:

Fiscal April Allowable CPI Adjusted Max. Actual
Year CPI % Increase Calculation Assessment Assessment
2006-07 N/A N/A N/A $139.00 $69.50
2007-08 3.30% 3.30% 1.033231211 $143.62 $143.58
2008-09 2.90% 3.00% 1.030000000 $147.93 $147.88
2009-10 0.80% 3.00% 1.030000000 $152.37 $152.32
2010-11 1.70% 3.00% 1.030000000 $156.94 $156.90
2011-12 2.80% 3.00% 1.030000000 $161.64 $80.60
2012-13 2.10% 3.00% 1.030000000 $166.49 $35.58
2013-14 2.40% 3.00% 1.030000000 $171.49 $58.50
2014-15 2.80% 3.00% 1.030000000 $176.63 $20.24
2015-16 2.40% 3.00% 1.030000000 $181.93 $71.58
2016-17 2.70% 3.00% 1.030000000 $187.39 $97.90
2017-18 3.78% 3.78% 1.037888610 $194.49 $84.32
2018-19 3.21% 3.21% 1.032168077 $200.75 $83.24
2019-20 4.00% 4.00% 1.040148612 $208.81 $107.58
2020-21 3.00% 3.00% 1.030003290 $215.07 $110.66
2021-22 3.80% 3.80% 1.038061018 $223.26 $90.16
2022-23 4.99% 4.99% 1.049961379 $234.41 $91.00
2023-24 4.19% 4.19% 1.041917274 $244.24 $96.94
2024-25 3.77% 3.77% 1.037669574 $253.44 $146.80
2025-26 3.00% 3.00% 1.030000000 $261.04 $145.36

Page 79 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

12 APPENDIX A – ASSESSMENT ROLL
Parcel Identification for each lot or parcel within the District shall be based on available parcel maps and other property data from the San Joaquin County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.

A listing of parcels assessed within the District for Fiscal Year 2025-26, along with the corresponding assessment amounts, is included below. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

APN
Lot
Number EDU
2025-26
Maximum
Assessment Rate
2025-26
Approved
Assessment Rate
2025-26
Actual
Assessment Rate
9 0.00 $261.04 $145.36 $0.00
247-150-65 Por. of 16 4.00 $261.04 $145.36 $581.44
247-150-66 Por. of 16 4.00 $261.04 $145.36 $581.44
247-150-67 Por. of 16 4.00 $261.04 $145.36 $581.44
247-310-03 3 1.00 $261.04 $145.36 $145.36
247-310-04 4 1.00 $261.04 $145.36 $145.36
247-310-05 5 1.00 $261.04 $145.36 $145.36
247-310-06 6 1.00 $261.04 $145.36 $145.36
247-310-07 7 1.00 $261.04 $145.36 $145.36
247-310-08 8 1.00 $261.04 $145.36 $145.36
247-310-09 9 1.00 $261.04 $145.36 $145.36
247-310-10 10 1.00 $261.04 $145.36 $145.36
247-310-11 11 1.00 $261.04 $145.36 $145.36
247-310-12 12 1.00 $261.04 $145.36 $145.36
247-310-13 13 1.00 $261.04 $145.36 $145.36
247-310-14 14 1.00 $261.04 $145.36 $145.36
247-310-15 15 1.00 $261.04 $145.36 $145.36
247-310-16 16 1.00 $261.04 $145.36 $145.36

Page 80 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

13 APN
Lot
Number EDU
2025-26
Maximum
Assessment Rate
2025-26
Approved
Assessment Rate
2025-26
Actual
Assessment Rate
247-310-17 17 1.00 $261.04 $145.36 $145.36
247-310-18 18 1.00 $261.04 $145.36 $145.36
247-310-19 19 1.00 $261.04 $145.36 $145.36
247-310-20 20 1.00 $261.04 $145.36 $145.36
247-310-21 21 1.00 $261.04 $145.36 $145.36
247-310-22 22 1.00 $261.04 $145.36 $145.36
247-310-23 23 1.00 $261.04 $145.36 $145.36
247-310-24 24 1.00 $261.04 $145.36 $145.36
247-310-25 25 1.00 $261.04 $145.36 $145.36
247-310-26 26 1.00 $261.04 $145.36 $145.36
247-310-27 27 1.00 $261.04 $145.36 $145.36
247-310-28 28 1.00 $261.04 $145.36 $145.36
247-310-29 29 1.00 $261.04 $145.36 $145.36
247-310-30 30 1.00 $261.04 $145.36 $145.36
247-310-31 31 1.00 $261.04 $145.36 $145.36
247-310-32 32 1.00 $261.04 $145.36 $145.36
247-310-33 33 1.00 $261.04 $145.36 $145.36
247-310-34 34 1.00 $261.04 $145.36 $145.36
247-310-35 A 0.00 $261.04 $145.64 $0.00
247-310-36 B 0.00 $261.04 $145.64 $0.00
247-310-37 Por. of 1 1.00 $261.04 $145.36 $145.36
247-310-38 Por. of 1 1.00 $261.04 $145.36 $145.36
247-310-39 2 1.00 $261.04 $145.36 $145.36
TOTALS: 47.00 $6,831.92
Lot # 9 – APN 247-150-64 on the Assessment Roll shown above was purchased by the City to become a storm water lift station. This reduced the assessable units within the District from 49 to 47 beginning in 2017-18. Additionally, the following APN’s are non-assessable, as they receive no benefit from the improvements.

APN 247-310-35 is a City owned drainage/storm water catch basin.

APN 247-310-36 is a City owned park area.

Page 81 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

14 APPENDIX B – ASSESSMENT DIAGRAM

Page 82 of 177 ends

Engineer’s Report
Estates Benefit Assessment District
City of Escalon
Fiscal Year 2025-26

15 APPENDIX C – IMPROVEMENT MAP

Page 83 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 84 of 177 ends

Resolution xx-25

Page 1 of 3 ends

RESOLUTION NO. XX-25

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON APPROVING

THE ANNUAL ASSESSMENT REPORT AND ORDERING THE LEVY AND
COLLECTION OF ASSESSMENTS FOR THE ESTATES BENEFIT DISTRICT NO. 06-1, FOR FISCAL YEAR 2025/26
WHEREAS, the City Council of the City of Escalon has, by previous Resolutions, initiated proceedings and declared its intention to levy and collect annual assessments in a special maintenance district created pursuant to the terms of the “Benefit Assessment Act of 1982”, being Part 1, Division 2, Title 5 of the California Government Code (commencing with Section 54703) (the “1982 Act”). Said special maintenance district is known and designated as the Estates Benefit Assessment District No. 06-1, (the “District”); and,
WHEREAS, at this time all notice and Public Hearing requirements as required by the 1982 Act and article XIII D, section 4 of the California Constitution (“Proposition 218”) have been met relating to the levy of the annual assessments; and,
WHEREAS, at the public hearing all interested persons were afforded the opportunity to be heard, the City Council considered all oral statements and all written protests filed prior to the close of the public hearing; and,
WHEREAS, the City Council has received and reviewed an Annual Assessment Report (the “Report”) and is now satisfied with the assessments, diagram and all other matters contained in the Report as it is now submitted for final consideration and approval; and, WHEREAS, the assessments are in compliance with all laws pertaining to the levy of District assessments; said assessments are levied without regard to property valuation and are in compliance with the provisions of the 1982 Act and Proposition 218; and the City Council now desires to approve the assessments and diagram.

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

RECITALS
Section 1. The above recitals are all true and correct and are incorporated herein by this reference.

Section 2. This City Council hereby finds and determines that the procedures for the consideration of the levy of the annual assessments have been undertaken in accordance with the 1982 Act and Proposition 218. The proposed assessments for Fiscal Year 2025/26 are not proposed to be increased beyond what was previously authorized at the time of formation of the District.

EXHIBIT 2

Page 85 of 177 ends

Resolution xx-25

Page 2 of 3 ends

DETERMINATION AND CONFIRMATION
Section 3. The final assessments and diagram for the proceedings, as contained in the Report, are hereby approved and confirmed.

Based upon the Report, testimony, and other evidence presented at the Public Hearing, the City Council hereby makes the following determinations regarding the proposed assessments:
a. The proportionate special benefit derived by each assessed parcel has been determined in relationship to the entirety of the cost of the operations, maintenance and servicing of the improvements.
b. The assessments do not exceed the reasonable cost of the proportional special benefit conferred on each parcel.
c. Only special benefits have been assessed.

The assessments for the District contained in the Report for Fiscal Year 2025/26 are hereby confirmed and levied upon the assessable lots or parcels within the District in the amounts set forth in the Report.

ORDERING OF MAINTENANCE
Section 4. The public interest and convenience requires and this legislative body does hereby order the maintenance work to be performed as said maintenance work is set forth in the Report and as previously declared and set forth in the Resolution of Intention.

FILING WITH SECRETARY
Section 5. The above referenced Report shall be filed in the Office of the City Clerk and shall remain open for public inspection.

ENTRY UPON THE ASSESSMENT ROLL
Section 6. The County Auditor shall enter onto the County assessment roll, opposite each lot or parcel of land, the amount assessed thereupon, as shown in the Report.

Page 86 of 177 ends

Resolution xx-25

Page 3 of 3 ends

COLLECTION AND PAYMENT
Section 7. The assessments shall be collected at the same time and in the same manner as County taxes are collected and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments.

FISCAL YEAR
Section 8. The assessments as above authorized and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2025 and ending June 30, 2026.

PASSED, APPROVED AND ADOPTED this 2nd day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Andrew Hagan, Mayor
ATTEST:
___________________________
Michele Bates, Deputy City Clerk

Page 87 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 88 of 177 ends

ITEM NO. 8

COUNCIL AGENDA ITEM
FOR JUNE 2, 2025
Prepared By: Jaylen French, City Manager
Date: May 20, 2025
Subject: The Estates, Landscape and Lighting Maintenance District No. 06-1, Public Hearing on Levy of Assessment, and Consider Adoption of Resolution XX-25 Approving the Engineer’s Report Including Confirming the Diagram, Assessments, and Ordering the Levy of Assessments for Fiscal Year 2025- 2026
Recommendation:

For The Estates, Landscape and Lighting Maintenance District No. 06-1 (“LLMD”):

1. Conduct a Public Hearing on the levy of the proposed assessment;

2. Adopt Resolution No. XX-25 approving the Engineer’s Report including confirming the diagram, assessments, and ordering the levy of assessments for Fiscal Year 2025-2026 Strategic Plan Priority:

This action supports Escalon 2025-2026 Strategic Plan Priority #2, Fiscal Stability. Landscape and Lighting Districts (LLDs) provide dedicated revenue for the ongoing maintenance, repair, and replacement of infrastructure and amenities in their respective neighborhoods throughout the City.

Background and Discussion:

At the May 5, 2025, City Council meeting, the Council reviewed and preliminarily approved the FY 2025-2026 Engineer’s Report for the LLMD and scheduled the required public hearing for June 2, 2025.

This assessment funds the costs of ground cover, shrubs, plants and trees, irrigation, graffiti removal, masonry walls, lighting facilities, neighborhood park landscape maintenance, and associated appurtenant facilities. Services include all necessary service, operation, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition. The assessment district was established in 2006.

For Fiscal Year 2025–2026, the Final Engineer’s Report includes updated language in the sections for the Masonry Wall and Wood Fence (see attached Exhibit 2). The Engineer’s Report also contains

Page 89 of 177 ends

updated maintenance and replacement cost estimates to reflect the LLMD’s current costs.

For Fiscal Year (FY) 2025-26, staff has reevaluated and updated the actual cost of services to the District in establishing the proposed assessment rate. The assessment per single-family residential unit is proposed at $513.88, an increase of $13.86 from the prior year’s assessment of $500.02.

In FY 2025-26, the collection of the Capital Replacement Reserve Fund is proposed for the cost of providing tree trimming service and the eventual replacement of masonry walls related to the development which, due to the costs of replacement, cannot be conveniently raised from a single annual assessment. The purpose of the fund is to gradually collect and accumulate the revenue required to complete all necessary capital replacement ensuring the safe and continued operation of public improvements for property owners to enjoy. The fund also helps to ensure the ability to replace the equipment at the time replacement is needed without having to wait for such funding, which could take several years to raise.

The District’s maximum allowable assessment for FY 2025-2026 is $852.05 and is authorized to be increased by the greater of the percentage change in the consumer price index or 3%. The City has levied an annual assessment at a rate less than the maximum authorized assessment. For Fiscal Year 2025-2026 the proposed assessment is $513.88, which is approximately 40% lower than the maximum assessment permitted. The City Council retains the discretion to adopt a lower assessment than the proposed assessment.

Assessment History by Fiscal Year
FY 21/22 FY 22/23 FY 23/24 FY 24/25 Proposed FY
25/26
Assessment $ 402.32 $ 407.56 $ 447.04 $ 500.02 $ 513.88 Change $ $ 136.90 $ 5.24 $ 39.48 $ 52.98 $ 13.86
Change % 52% 1% 10% 12% 3%
Comparison of Maximum and Proposed Assessment
Maximum
Assessment
Proposed
FY 25/26
Assessment
$ Below Max % Below
Max
Estates
LLMD $ 852.05 $ 513.88 $ 338.17 40%
Further details and financial analysis are available in the attached Final Engineer’s Report for FY 2025-2026.

Public Noticing:

Notice of this Public Hearing was published in the Escalon Times on May 21, 2025. The notice was also posted on the two City Hall bulletin boards and the City’s website on May 14, 2025.

Additionally, a postcard advertising the public hearing was mailed to all parcel owners within the

Page 90 of 177 ends

District on May 16, 2025.

Fiscal Impact:

Following Council approval, the adopted assessments will be submitted to the San Joaquin County Tax Collector for inclusion on the property tax roll. There is no expected impact to the General Fund associated with the approval LLMD Engineer’s Report and assessments.

Exhibits:

1. Final Engineer’s Report FY 2025-26 for Estates Landscape and Lighting Maintenance District No. 06-1

2. Redline Excerpt of Final Engineer’s Report

3. Resolution XX-25 Approving the Annual Assessment Report and Ordering the Levy and Collection of Assessments for The Estates Landscape and Lighting Maintenance District No. 06-1 for Fiscal Year 2025/26

Page 91 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 92 of 177 ends

CITY OF ESCALON
FINAL ENGINEER’S REPORT
FISCAL YEAR 2025-26

ESTATES LANDSCAPE AND LIGHTING
MAINTENANCE DISTRICT 06-1

JUNE 2025

PREPARED BY
Harris & Associates
1401 Willow Pass Road, Suite 500
Concord, CA 94520
www.weareharris.com

Page 93 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

TABLE OF CONTENTS
STATEMENT OF ASSESSMENT ENGINEER….……………………………………………………………..1 PART 1 – PLANS AND SPECIFICATIONS……………………………………………………………………..3 PART 2 – ESTIMATE OF COSTS………………………………………………………………………………….4 PART 3 – ASSESSMENT DIAGRAM…………………………………………………………………………….7 PART 4 – METHOD OF APPORTIONMENT………………………………………………………………...8 APPENDIX A – ASSESSMENT ROLL…………………………………………………………………………..13 APPENDIX B – DISTRICT DIAGRAM…………………………………………………………………………..15 APPENDIX C – IMPROVEMENT MAP………………………………………………………………………..16

Page 94 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

1 STATEMENT OF ASSESSMENT ENGINEER
AGENCY: CITY OF ESCALON
PROJECT: ESTATES LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 06-1 TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2025-26
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council for the Estates Landscape and Lighting Maintenance District of the City of Escalon to provide landscaping services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2025-26.

Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, and in accordance with the City of Escalon’s Resolution being adopted by the City Council for the:

ESTATES LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT
(Hereinafter referred to as the “District”),
I, Alison Bouley, authorized representative of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:

PART 1
Description of Improvements: This part provides a general description of improvements maintained in the District. Plans and specifications for the improvements are on file with the City and are hereby made a part of this Report by reference.

PART 2
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2025-26.

PART 3
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the San Joaquin County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A copy of the District Diagram is included in Appendix B and has also been filed under separate cover with the office of the City Clerk.

Page 95 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

2 PART 4
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the District in proportion to the estimated special benefits received. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of District pursuant to the initial methodology established Resolution No. 32-06 approved on the 17th day of July, 2006. For particulars as to the identification of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagram
Appendix C – Improvement Map
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proportion to the estimated benefits to be received by each lot or parcel from the services provided.

DATED this 19th day of May, 2025
___________________________________________
Alison Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work

Page 96 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

3 PART 1 – PLANS AND SPECIFICATIONS
The District was formed to provide a funding mechanism to ensure the ongoing operation, maintenance and servicing of certain landscape and lighting improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

The Estates Landscape Maintenance District No. 06-1 is within the boundaries of the City and is located north of Narcissus Way, south of APN number 247-150-63, east of McHenry Avenue and west of APN 247-150-36.

The District is comprised of the residential development known as The Estates and consists of thirty-four developed single family residential parcels and four commercial parcels, three of which are currently developed.

The plans and specifications for the improvements, showing the general nature, location, and the extent of the improvements, are on file in the office of the City Clerk and are incorporated herein by reference.

IMPROVEMENTS AND SERVICES PROVIDED
The following are the specific improvements maintained and serviced within the District are:
• Maintenance and utility costs for 14 streetlights located throughout the interior and exterior of the tract. • Landscape maintenance along the Narcissus Way and McHenry Avenue frontages, including street trees in wells.
• Masonry wall maintenance at the back (east side) of the commercial lots. • Maintenance and trimming for 18 Street trees along interior streets of the tract. • Graffiti abatement on exterior masonry walls of tract. • Landscape maintenance in the neighborhood park located at 1568 Narcissus Way. • Utilities including water and electricity for landscaping and lighting. • Shared wood fence along Narcissus Way.*
• White picket fence in Estates Park.*
* The shared wood fence and white picket fence were installed as part of the development and should have been included with the other improvements at the time of formation. These were added to the list of Improvements in 2024, to ensure future maintenance and replacement.

Reference is made to the plans and specifications for the improvements on file in the office of the City Clerk and are incorporated herein by reference.

Page 97 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

4 PART 2 – ESTIMATE OF COST
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs of the District have been prepared based on the estimated and recent historical costs of the District.

The 2025-26 District budget is shown below.

ESTIMATE OF COST
The 1972 Act requires that a special fund be set-up for the revenues and expenditures of the District. Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the District by the City may be made to reduce assessments or to fund costs which are greater than revenue from the assessments, as the City Council deems

DIRECT COSTS
Utility – Water (based on prior year consumptions w/current rates) $3,592.00 Sidewalk Repair from Street Tree Damage 170.00
Public Works Maintenance White Picket Fence in Estates Park 150.00 Contract Services – Street Lights (14 lights @ avg. of $12.15 each – monthly) 2,041.00 Contract Services – Park Maintenance ($670.00 monthly contract plus incidentals) 8,040.00 (ex: tree maintenance, replacement, sprinkler repairs, etc.) Professional Services – Public Works (inspection, repairs & maintenance) 275.00 Property Tax Charges 228.00
Direct Costs Sub-Total $14,496.00

CAPITAL REPLACEMENT COSTS
The Estates Comprehensive Street Tree Trimming 1,000.00 Masonry Wall Replacement Between Commercial & Subdivision (430') 1,100.00 Shared Wood Fences Along Narcissus Way (420') 500.00
Capital Replacement Costs Sub-Total $2,600.00

ADMINISTRATIVE COSTS
Professional Services – Engineer (Harris & Assoc. charge of $258.75 per quarter) $1,035.00 Public Mail Notice ($1.50 per parcel) 57.00
General Government Charge (City admin fee – See Descriptions below) 657.00 County Administration Fee (See Descriptions below) 102.00 Rounding Adjustment (to make an even penny for tax roll purposes) 0.44 Administrative Costs Sub-Total $1,851.44
SUBTOTAL DIRECT,CAPITAL AND ADMINISTRATIVE COSTS $18,947.44 Operating Reserve Collection/(Reduction) 580.00
TOTAL BALANCE TO ASSESSMENT $19,527.44
Total Assessable Parcels/Units 38
ASSESSMENT PER PARCEL/EDU $513.88

Page 98 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

5 appropriate. Any balance or deficit remaining on July 1 must be carried over to the next fiscal year. Estimated beginning and ending fund balances for Fiscal Year 2025-26 are shown in the following table.

Section 22569 (a) of the 1972 Act allows the District assessments to “…include a reserve which shall not exceed the estimated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the city expects to receive its apportionment of special assessments and tax collections from the county, whichever is later.

DISTRICT FUND BALANCES
* In order to collect sufficient funding for the Capital Replacement items shown in the Budget table, the District will be assessing increases annually for the next four to five years. This will bring the assessment rate to a sufficient level without over-burdening property owners with a large increase in a single year.

DESCRIPTION OF COST ESTIMATE ITEMS
• Utility – Water: The costs to provide water utilities for the landscaping improvements within the District. • Contract Services – Street Lights: The contracting costs associated with the Modesto Irrigation District to provide electricity for illumination and maintenance of the streetlights and poles within the District. • Contract Services – Park Maintenance: The contracting costs associated with a landscaping contractor to perform the landscape maintenance duties associated with the improvements within the District. The District had a change in the landscape contract in March 2021 that included a significate increase. The prior contract had been in place since the inception of the District (2006), with no increase. The current monthly contract is $670 with additional incidentals.
• Professional Services Special – Public Works: Costs associated with individuals within the Public Works Department who contribute time to inspection of the improvements, necessary repairs and other maintenance.

The City has budgeted to minor sidewalk repairs during the 2022-23 fiscal year, as shown on the budget page.

OPERATING FUND
Estimated Reserve Fund Beginning Balance as of July 1, 2025 4,646.00 Operating Reserve Collection – Fiscal Year 2025-26 580.00 Interest Revenue 304.00
Estimated Reserve Fund Balance Ending June 30, 2026 $5,530.00

CAPITAL REPLACEMENT FUND
Capital Replacement Fund Balance as of July 1, 2025 $0.00 Capital Replacement Collections – Fiscal Year 2025-26 $2,600.00 Interest Revenue $0.00
Estimated Capital Replacement Fund Balance Ending June 30, 2026 $2,600.00

Page 99 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

6 • Professional Services – Engineer: The contracting costs associated with hiring a consultant to manage and perform the annual administration duties of the District. These services include preparation of reports, resolutions, assessment rolls and budgets; preparation and placement of assessment amounts onto the County tax rolls; parcel tracking and upkeep of the District database; answering questions for City staff and property owners; and finally, act as an expert resource in matters related to the District. • General Government Charge: Costs associated with individual City Staff and Management (City Clerk, City Council, City Manager, Finance Director, City Engineer, etc.) who contribute time to the annual administration and oversight of the District. This may include but is not limited to, preparation for and attendance of meetings, preparation and posting of public notices, budgeting, inspection, etc. This cost is calculated based on an allocation plan accepted by the City Council in June 2018, prepared by Clear Source Financial. • County Administration Fee – The County costs related to placement of the annual assessment charges onto the tax roll and the generation of annual tax bills related thereto. This charge is the lesser of $3.00 per parcel or 1% of the total levy amount submitted per District.
• Operating Reserve Collection/(Contribution) – This item shows any collections which adds to the Operating Reserve Fund balance, or contributions made from the Operating Reserve Fund, to offset the annual budget. • Estimated Reserve Fund Balances – These items show the estimated Operating Reserve Fund amounts at the beginning and end of the fiscal year. The estimated ending balance reflects any collections or reductions from the estimated beginning balance.

DESCRIPTION OF CAPITAL REPLACEMENT ITEMS
• Masonry Wall: Funds collected on an annual basis for the eventual replacement of the masonry wall between the subdivision and the commercial parcels. The wall has a finite life span and will require replacement after approximately 50 years. The wall was installed as part of the development in 2006 and will likely need replacement within the next 32 years. The replacement cost estimate is $85,400, in 2024 dollars. To account for inflation over the next thirty-two years, 2% has been added to the annual collection amount. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2066 is estimated at $196,185. • Wood Fence: Funds collected on an annual basis for the eventual replacement of the wood fence along Narcissus Way. The fence has a finite life span and will require replacement after approximately 20 years. Th fence was installed as part of the development in 2006 and will likely need replacement within the next 5 years.

The replacement cost estimate is $20,800, in 2024 dollars. To account for inflation over the next 5 years, 2% has been added to the annual collection amount. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2029 is $22,965.

Page 100 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

7 PART 3 – ASSESSMENT DIAGRAM
A diagram showing the exterior boundaries of the District and the lines and dimensions of each lot or parcel of land within the District has been submitted to the office of the City Clerk of the City of Escalon and is hereby made a part hereof by reference.

A copy of the assessment diagram for the District is included in Appendix B of the Report.

Page 101 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

8 PART 4 – METHOD OF APPORTIONMENT
General
Streets and Highways Code Section 22573 requires that maintenance assessments be levied according to benefit rather than according to assessed value. This section states:
“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.”
— Streets and Highways Code Section 22573
Definitions from Streets and Highways Code:

Section 22525 “Improvement” means one or any combination of the following:
(a) Installation and planting of landscaping
(b) The installation and construction of statuary, fountains and other ornamental structures and facilities. (c) The installation and construction of public lighting facilities, including but not limited to traffic signals. (d) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls or paving, or water, irrigation, drai9nage or electrical facilities.
(e) The installation of parks or recreational improvements, including, but not limited to all of the following:
• Land preparation such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage
• Lights, playground equipment, play courts and public restrooms (f) The maintenance or servicing or both, of any of the foregoing, and any improvement authorized by subdivision (i). (g) The acquisition of land for park, recreational or open space purposes. (h) The acquisition of any existing improvement otherwise authorized pursuant to this section. (i) The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation or performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties or other group activities or functions, whether such, activities or functions are public or private.

Section 22526 “Incidental Expenses” include all of the following:
(a) The costs and preparation of the report, including plans, specifications, estimates, diagrams and assessment. (b) The costs of printing, advertising and giving of published, posted and mailed notices. (c) Compensation payable to the county for the collection of assessments. (d) Compensation of any engineer or attorney employed to render services in proceedings pursuant to this part. (e) Any other expenses incidental to the construction, installation or maintenance and servicing of the improvements. (f) Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5 of the Act. (g) Any costs associated with any elections held for the approval of a new or increased assessment.

Page 102 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

9 Section 22531 “Maintain” or “maintenance” include means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of any improvement, including:
(a) Repair, removal or replacement of all or any part of any improvement (b) Providing for the life, growth, health and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing or treating for disease and injury. (c) The removal of trimmings, rubbish, debris and other solid waste. (d) The cleaning, sandblasting and painting of walls and other improvements to remove or cover graffiti.

The 1972 Act permits the designation of areas of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvements." (Sec. 22574). Thus, the 1972 Act requires the levy of a true "assessment" rather than a "special tax." In November 1996, the voters of California adopted Proposition 218, which has been codified as Articles XIIIC and XIIID of the California Constitution. Proposition 218 imposed a number of substantive and procedural requirements on taxes, assessments, and property-related fees imposed by local governments in California.

The method of apportionment described in this Report, and confirmed by the City Council, utilizes commonly accepted engineering practices established pursuant to the 1972 Act and the California Constitution for the allocation of special benefit assessments. The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel. The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

SPECIAL BENEFIT
The improvements and associated costs have been allocated to the assessable properties within the District based upon the special benefit received by those properties. The improvements for which the properties are assessed have been identified as necessary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and continuing maintenance and servicing of those improvements are strictly the obligation of the properties within the District.

General Benefit
Although the improvements may be visible to passersby or to the public at large, the improvements were installed as a requirement of the development of the tract and are for the sole benefit of properties within the District. It has been determined therefore, any access or use by properties or individuals outside the District is completely incidental and the costs of operating, maintaining, and servicing said improvements therefore provides no measurable benefit to outside properties or individuals.

Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable parcel or unit receives distinct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping. In accordance with Article XIII D, Section 4 of the California Constitution:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large”

Page 103 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

10 The special benefits associated with local landscaping improvements are specifically:
• Enhanced desirability of properties due to proximity and accessibility of the improvements. • Improved aesthetic appeal provided by a positive representation of the development, neighborhood, and the community.
• Improved ingress and egress to property resulting in enhanced traffic flow, reduced traffic accidents and consequent reduction of possible property damage.
• Reduced vandalism and other criminal activity.

ASSESSMENT RANGE FORMULA
It is generally recognized that most budgetary items will be impacted by inflation in future years. In accordance with the California Constitution, Section 53739 (b)(1), assessments “may be adjusted for inflation pursuant to a clearly defined formula…” A formula for an inflationary adjustment is therefore included as part of the maximum assessment for this District. Said inflationary adjustment was authorized by the City Council and approved by the property owner(s) at the time of formation. The formula, as described below, allows for annual adjustments to the budget and the assessments.

To impose a new assessment or increased assessment in excess of the Maximum Assessment Rate for the current fiscal year as provided by the preceding Assessment Range Formula, the City must comply with the provisions of the California Constitution, Article XIII D, Section 4c that requires a public hearing and certain protest procedures, including mailed notice of the public hearing and property owner protest balloting. Property owners must approve the proposed new or increased assessment via a property owner protest ballot process before any such new or increased assessment can be imposed. A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighted according to the financial obligation of each parcel.

The definition of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula. Any assessment range formula must have been previously adopted by the agency and approved by the property owners.

ASSESSMENT METHODOLOGY
The benefit formula used to determine the financial obligation for each parcel is based on the improvements benefitting the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distributing District costs in maintenance districts such as this utilizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apportionment. This method utilizes various property characteristics such as type of development (land-use) and size (units or acreage) to compare the proportional benefit of each property compared to other properties benefitting from the improvements.

The District is comprised entirely of residential parcels. Each residential parcel receives similar benefit from the improvements due to the relative size of the properties, the specific improvements and proximity of the improvements to the properties. Because the property characteristics are identical within the District, each parcel has been assigned an EDU value of one (“1”). The total number of units is divided into the “Total Balance to Assessment”, (as shown in Part 3 of this Report) to determine the annual assessment rate per parcel/unit.

Page 104 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

11 The initial maximum assessment for this District was established at the time of formation and was assessed for the first time during the 2006-07 fiscal year. That initial maximum assessment was $445.06 per Equivalent Dwelling Unit (“EDU”).

This initial maximum assessment has been adjusted each subsequent fiscal year by the following Assessment Range Formula:
• The Maximum Assessment Rate allowed each fiscal year (the “Adjusted Maximum Assessment Rate”) shall be based on the initial maximum assessment established in Fiscal Year 2006-07, adjusted annually by the greater of the Bureau of Labor Statistics, Consumer Price Index for the month of April, All Urban Consumers, (“CPI”) for the San Francisco/Oakland/San Jose area or three percent (3%). Should the Bureau of Labor Statistics revise or discontinue the preparation of such index, the City reserves the right to use such revised index or a comparable system to determine fluctuations in the annual cost of living. • Each fiscal year, the greater of CPI or 3% shall be applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the current fiscal year. • If the proposed annual assessment rate (levy per EDU) for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year then the proposed annual assessment is not considered an increased assessment.

Beginning in the second fiscal year after the formation of the District (2007-08) and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate has been established for each fiscal year using the Assessment Range Formula described above. Based on the actual April CPI, shown in the table below, the Maximum Assessment Rate for the upcoming fiscal year (2025-26) shall be $835.82. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered to be an increased assessment under the terms of Proposition 218.

The table on the following page shows the April CPI, the Allowable Increase, the Adjusted Maximum Assessment and the Actual Annual Assessment each year since the formation of the District:

Page 105 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

12 The District is comprised of two parcel types, residential and commercial. The residential parcels are single-family residential parcels (“SFR”) and as such are deemed to receive equal benefit from the improvements. Each SFR parcel therefore is assigned 1 unit per parcel or 1 EDU. Each commercial parcel also receives similar benefit from the improvements due to their relatively small size and proximity to the improvements. The total EDU is then divided into the “Total Balance to Assessment” to determine the annual assessment rate. The EDU for each parcel is then multiplied by the annual assessment rate to determine the annual assessment for each parcel.

Fiscal April Allowable CPI Adjusted Max. Actual
Year CPI % Increase Calculation Assessment Assessment
2006-07 N/A N/A N/A $445.06 $222.52
2007-08 3.30% 3.30% 1.033231211 $459.85 $459.30
2008-09 2.90% 3.00% 1.030000000 $473.65 $473.52
2009-10 0.80% 3.00% 1.030000000 $487.85 $348.74
2010-11 1.70% 3.00% 1.030000000 $502.49 $180.80
2011-12 2.80% 3.00% 1.030000000 $517.57 $0.00
2012-13 2.10% 3.00% 1.030000000 $533.09 $0.00
2013-14 2.40% 3.00% 1.030000000 $549.08 $47.38
2014-15 2.80% 3.00% 1.030000000 $565.56 $183.88
2015-16 2.40% 3.00% 1.030000000 $582.52 $205.26
2016-17 2.70% 3.00% 1.030000000 $600.00 $231.66
2017-18 3.78% 3.78% 1.037888610 $622.73 $217.68
2018-19 3.21% 3.21% 1.032168077 $642.77 $221.28
2019-20 4.00% 4.00% 1.040148612 $668.57 $245.88
2020-21 3.00% 3.00% 1.030003290 $688.63 $265.42
2021-22 3.80% 3.80% 1.038061018 $714.84 $402.32
2022-23 4.99% 4.99% 1.049961379 $750.55 $407.56
2023-24 4.19% 4.19% 1.041917274 $782.02 $447.04
2024-25 3.77% 3.77% 1.037669574 $811.47 $500.02
2025-26 3.00% 3.00% 1.030000000 $835.82 $513.88

Page 106 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

13 APPENDIX A – ASSESSMENT ROLL
Parcel Identification for each lot or parcel within the District shall be based on available parcel maps and other property data from the San Joaquin County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.

A listing of parcels assessed within the District for Fiscal Year 2025-26, along with the corresponding assessment amounts, is included below. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

APN
Lot
Number Units
2025-26
Maximum
Assessment Rate
2025-26
Approved
Assessment Rate
2025-26
Actual
Assessment Rate
247-150-64 9 0.00 $835.82 $513.88 $0.00
247-150-65 Por. of 16 1.00 $835.82 $513.88 $513.88
247-150-66 Por. of 16 1.00 $835.82 $513.88 $513.88
247-150-67 Por. of 16 1.00 $835.82 $513.88 $513.88
247-310-03 3 1.00 $835.82 $513.88 $513.88
247-310-04 4 1.00 $835.82 $513.88 $513.88
247-310-05 5 1.00 $835.82 $513.88 $513.88
247-310-06 6 1.00 $835.82 $513.88 $513.88
247-310-07 7 1.00 $835.82 $513.88 $513.88
247-310-08 8 1.00 $835.82 $513.88 $513.88
247-310-09 9 1.00 $835.82 $513.88 $513.88
247-310-10 10 1.00 $835.82 $513.88 $513.88
247-310-11 11 1.00 $835.82 $513.88 $513.88
247-310-12 12 1.00 $835.82 $513.88 $513.88
247-310-13 13 1.00 $835.82 $513.88 $513.88
247-310-14 14 1.00 $835.82 $513.88 $513.88
247-310-15 15 1.00 $835.82 $513.88 $513.88

Page 107 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

14 APN
Lot
Number Units
2025-26
Maximum
Assessment Rate
2025-26
Approved
Assessment Rate
2025-26
Actual
Assessment Rate
247-310-16 16 1.00 $835.82 $513.88 $513.88
247-310-17 17 1.00 $835.82 $513.88 $513.88
247-310-18 18 1.00 $835.82 $513.88 $513.88
247-310-19 19 1.00 $835.82 $513.88 $513.88
247-310-20 20 1.00 $835.82 $513.88 $513.88
247-310-21 21 1.00 $835.82 $513.88 $513.88
247-310-22 22 1.00 $835.82 $513.88 $513.88
247-310-23 23 1.00 $835.82 $513.88 $513.88
247-310-24 24 1.00 $835.82 $513.88 $513.88
247-310-25 25 1.00 $835.82 $513.88 $513.88
247-310-26 26 1.00 $835.82 $513.88 $513.88
247-310-27 27 1.00 $835.82 $513.88 $513.88
247-310-28 28 1.00 $835.82 $513.88 $513.88
247-310-29 29 1.00 $835.82 $513.88 $513.88
247-310-30 30 1.00 $835.82 $513.88 $513.88
247-310-31 31 1.00 $835.82 $513.88 $513.88
247-310-32 32 1.00 $835.82 $513.88 $513.88
247-310-33 33 1.00 $835.82 $513.88 $513.88
247-310-34 34 1.00 $835.82 $513.88 $513.88
247-310-35 A 0.00 $835.82 $513.88 $0.00
247-310-36 B 0.00 $835.82 $513.88 $0.00
247-310-37 Por. of 1 1.00 $835.82 $513.88 $513.88
247-310-38 Por. of 1 1.00 $835.82 $513.88 $513.88
247-310-39 2 1.00 $835.82 $513.88 $513.88
TOTALS: 38.00 $19,527.44
Lot # 9 – APN 247-150-64 on the Assessment Roll shown above was purchased by the City to become a storm water lift station. This reduced the assessable units within the District from 39 to 38 beginning in 2017-18. Additionally, the following APN’s are non-assessable, as they receive no benefit from the improvements.

APN 247-310-35 is a City owned drainage/storm water catch basin.

APN 247-310-36 is a City owned park area.

Page 108 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

15 APPENDIX B – ASSESSMENT DIAGRAM

Page 109 of 177 ends

Engineer’s Report
Estates Landscape and Lighting Maintenance District
City of Escalon
Fiscal Year 2025-26

16 APPENDIX C – IMPROVEMENT MAP

Page 110 of 177 ends

EXHIBIT 2
The Estates LLMD
Redline Changes from FY 2024/25 Final Engineer’s Report to FY 2025/26 Final Engineer’s Report (Page 6)

MASONRY WALL
Masonry Wall: Funds collected on an annual basis for the eventual replacement of the masonry wall between the subdivision and the commercial parcels. The wall has a finite life span and will require replacement after approximately 50 years. The wall was installed as part of the development in 2006 and will likely need replacement within the next 32 years. The replacement cost estimate is $85,400, in 2024 dollars. To account for inflation over the next thirty-two years,

64.0% (at 2% annually) has been added to the annual collection amount. In the year 2066, the costs to replace the equipment will have increased by an estimated 64.0%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2066 is estimated at $140,000196,185.

WOOD FENCE
Wood Fence: Funds collected on an annual basis for the eventual replacement of the wood fence along Narcissus Way. The fence has a finite life span and will require replacement after approximately 20 years. The fence was installed as part of the development in 2006 and will likely need replacement within the next 5 years. The replacement cost estimate is $20,800, in 2024 dollars. To account for inflation over the next 5 years, 10.02% has been added to the annual collection amount. In the year 2026, the costs to replace the equipment will have increased by an estimated 10.0%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2029 is $22,88022,965.

Page 111 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 112 of 177 ends

Resolution xx-25

Page 1 of 3 ends

RESOLUTION NO. XX-25

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON APPROVING

THE ANNUAL ASSESSMENT REPORT AND ORDERING THE LEVY AND

COLLECTION OF ASSESSMENTS FOR THE ESTATES LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 06-1 FOR FISCAL YEAR 2025/26
WHEREAS, the City Council of the City of Escalon has, by previous Resolutions, initiated proceedings and declared its intention to levy and collect annual assessments in a special maintenance district created pursuant to the terms of the “Landscaping and Lighting Act of 1972”, being Division 15, Part 2 of the Streets and Highways Code of the State of California (the “1972 Act”). Said special maintenance district is known and designated as the Estates Landscape and Lighting Maintenance District No. 06-1, (the “District”); and, WHEREAS, the City Council upon review of the estimated costs of certain improvements had previously determined that such costs were greater than what can be conveniently raised from a single year’s annual assessment, therefore the City Council found it necessary to collect assessments to cover the costs of certain improvements in installments over a period not to exceed 30 years pursuant to section 22660(b) of the 1972 Act; and, WHEREAS, at this time all notice and public hearing requirements as required by the 1972 Act and article XIII D, section 4 of the California Constitution (“Proposition 218”) have been met relating to the levy of the annual assessments; and,
WHEREAS, at the public hearing all interested persons were afforded the opportunity to be heard, the City Council considered all oral statements and all written protests filed prior to the close of the public hearing; and,
WHEREAS, the City Council has received and reviewed an Annual Assessment Report (the “Report”) and is now satisfied with the assessments, diagram and all other matters as contained in the Report as it is now submitted for final consideration and approval; and, WHEREAS, the assessments are in compliance with all laws pertaining to the levy of the District assessments; said assessments are levied without regard to property valuation and are in compliance with the provisions of the 1972 Act and Proposition 218; and the City Council now desires to approve the assessments and diagram.

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

RECITALS
Section 1. The above recitals are all true and correct and are incorporated herein by this reference.

Section 2. This City Council hereby finds and determines that the procedures for the consideration of the levy of the annual assessments have been undertaken in accordance with the 1972 Act and Proposition 218. The proposed assessments for EXHIBIT 3

Page 113 of 177 ends

Resolution xx-25

Page 2 of 3 ends

Fiscal Year 2025/26 are not proposed to be increased beyond what was previously authorized at the time of formation of the District.

DETERMINATION AND CONFIRMATION
Section 3. The final assessments and diagram for the proceedings, as contained in the Report, are hereby approved and confirmed.

Based upon the Report, testimony, and other evidence presented at the Public Hearing, the City Council hereby makes the following determinations regarding the proposed assessments:
a. The proportionate special benefit derived by each assessed parcel has been determined in relationship to the entirety of the cost of the operations, maintenance and servicing of the improvements.
b. The assessments do not exceed the reasonable cost of the proportional special benefit conferred on each parcel.
c. Only special benefits have been assessed.

The assessments for the District contained in the Report for Fiscal Year 2025/26 are hereby confirmed and levied upon the assessable lots or parcels within the District in the amounts set forth in the Report.

ORDERING OF MAINTENANCE
Section 4. The public interest and convenience requires and this legislative body does hereby order the maintenance work to be performed as said maintenance work is set forth in the Report and as previously declared and set forth in the Resolution of Intention.

FILING WITH SECRETARY
Section 5. The above referenced Report shall be filed in the Office of the City Clerk and shall remain open for public inspection.

ENTRY UPON THE ASSESSMENT ROLL
Section 6. The County Auditor shall enter onto the County assessment roll, opposite each lot or parcel of land, the amount assessed thereupon, as shown in the Report.

COLLECTION AND PAYMENT
Section 7. The assessments shall be collected at the same time and in the same manner as County taxes are collected and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments.

Page 114 of 177 ends

Resolution xx-25

Page 3 of 3 ends

FISCAL YEAR
Section 8. The assessments as above authorized and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2025 and ending June 30, 2026.

PASSED, APPROVED AND ADOPTED this 2nd day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Andrew Hagan, Mayor
ATTEST:
___________________________
Michele Bates, Deputy City Clerk

Page 115 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 116 of 177 ends

ITEM NO. 9

COUNCIL AGENDA ITEM
FOR JUNE 2, 2025
Prepared By: Jaylen French, City Manager
Date: May 20, 2025
Subject: Sunrise Terrace Landscape Maintenance District No. 96-1, Public Hearing on Levy of Assessment, and Consider Adoption of Resolution XX-25 Approving the Engineer’s Report Including Confirming the Diagram, Assessments, and Ordering the Levy of Assessments for Fiscal Year 2025-2026 Recommendation:

For Sunrise Terrace Landscape Maintenance District No. 96-1 (“LMD”):

1. Conduct a Public Hearing on the levy of the proposed assessment;

2. Adopt Resolution No. XX-25 approving the Engineer’s Report including confirming the diagram, assessments, and ordering the levy of assessments for Fiscal Year 2025-2026 Strategic Plan Priority:

This action supports Escalon 2025-2026 Strategic Plan Priority #2, Fiscal Stability. Landscape and Lighting Districts (LLDs) provide dedicated revenue for the ongoing maintenance, repair, and replacement of infrastructure and amenities in their respective neighborhoods throughout the City.

Background and Discussion:

At the May 5, 2025, City Council meeting, the Council reviewed and preliminarily approved the FY 2025-2026 Engineer’s Report for the LMD and scheduled the required public hearing for June 2, 2025.

This assessment funds the costs of electricity, wall maintenance, landscape maintenance within the Neighborhood Children’s Dinosaur Park, and associated maintenance repair costs within the Sunrise Terrace development. This assessment district was established in 1996.

For Fiscal Year (FY) 2025-26, staff has reevaluated and updated the actual cost of services to the LMD in establishing the proposed assessment rate. The assessment per single-family residential unit is proposed at $121.68 for this fiscal year which is no increase from the previous year. The LMD’s formation documents do not allow for an annual increase and has a maximum assessment of $121.68.

Page 117 of 177 ends

The Sunrise Terrace LMD does not include an annual inflator as it was created before Proposition 218, which made it more difficult to increase assessment rates. This was a common occurrence in pre-Proposition 218 districts. Nevertheless, staff evaluated the true cost of the LMD, which is $236.93 per single-family residential unit. Because this assessment district is underfunded the City Council may consider reducing or eliminating provisions of service to the extent the assessments do not cover such costs. Additionally, the City Council could consider initiating discussion with the property owners to gauge their interest in voting to increase their assessments in-lieu of potential reduced or eliminated services. To increase the assessment to the required rate, and to approve an annual inflationary increase, a majority of the property owners would need to vote to approve such an increase through a Proposition 218 protest ballot proceeding.

Assessment History by Fiscal Year
FY 21/22 FY 22/23 FY 23/24 FY 24/25 Proposed FY
25/26
Assessment $ 121.68 $ 121.68 $ 121.68 $ 121.68 $ 121.68 Change $ $ - $ - $ - $ - $ -
Change % 0% 0% 0% 0% 0%
Comparison of Maximum and Proposed Assessment
Maximum
Assessment
Proposed
FY 25/26
Assessment
$ Below Max % Below
Max
Sunrise $ 121.68 $ 121.68 $ - 0%
Further details and financial analysis are available in the attached Final Engineer’s Report for FY 2025-2026.

Public Noticing:

Notice of this Public Hearing was published in the Escalon Times on May 21, 2025. The notice was also posted on the two City Hall bulletin boards and the City’s website on May 14, 2025.

Additionally, a postcard advertising the public hearing was mailed to all parcel owners within the LMD on May 16, 2025.

Fiscal Impact:

The City’s General Fund assumes the difference in costs and generated revenue, which is approximately $9,335.25 per year. This amount is expected to grow annually as the costs of providing the services continues to increase.

Following Council approval, the adopted assessments will be submitted to the San Joaquin County Tax Collector for inclusion on the property tax roll.

Page 118 of 177 ends

Exhibits:

1. Final Engineer’s Report FY 2025-26 for Sunrise Terrace Landscape Maintenance District No. 96-1

2. Resolution XX-25 Approving the Annual Assessment Report and Ordering the Levy and Collection of Assessments for the Sunrise Terrace Landscape Maintenance District No. 96-1, for Fiscal Year 2025/26

Page 119 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 120 of 177 ends

CITY OF ESCALON
FINAL ENGINEER’S REPORT
FISCAL YEAR 2025-26

SUNRISE TERRACE LANDSCAPE
MAINTENANCE DISTRICT NO 96-1
JUNE 2025

PREPARED BY
Harris & Associates
1401 Willow Pass Road, Suite 500
Concord, CA 94520
www.weareharris.com
EXHIBIT 1

Page 121 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

TABLE OF CONTENTS
STATEMENT OF ASSESSMENT ENGINEER….……………………………………………………………..1 PART 1 – PLANS AND SPECIFICATIONS……………………………………………………………………..3 PART 2 – ESTIMATE OF COSTS………………………………………………………………………………….5 PART 3 – ASSESSMENT DIAGRAM…………………………………………………………………………….8 PART 4 – METHOD OF APPORTIONMENT………………………………………………………………...9 APPENDIX A – ASSESSMENT ROLL…………………………………………………………………………..13 APPENDIX B – DISTRICT DIAGRAM………….……………………………………………………………...17 APPENDIX C – IMPROVEMENT MAP……….……………………………………………………………...18

Page 122 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

1 STATEMENT OF ASSESSMENT ENGINEER
AGENCY: CITY OF ESCALON
PROJECT: SUNRISE TERRACE LANDSCAPE MAINTENANCE DISTRICT NO. 96-1 TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2025-26
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council, for the Sunrise Terrace Landscape Maintenance District, to provide landscaping services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2025-26.

Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, and in accordance with the City of Escalon’s Resolution being adopted by the City Council for the:

SUNRISE TERRACE LANDSCAPE MAINTENANCE DISTRICT
(Hereinafter referred to as the “District”),
I, Alison Bouley, authorized representative of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:

PART 1
Description of Improvements: This part provides a general description of improvements proposed to be maintained in the District. Plans and specifications for the improvements are on file with the City and are hereby made a part of this Report by reference.

PART 2
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2025-26.

PART 3
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the San Joaquin County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A copy of the District Diagram is included in Appendix B and has also been filed under separate cover with the office of the City Clerk.

Page 123 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

2 PART 4
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the District in proportion to the estimated special benefits to be received. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of District pursuant to the initial methodology established Resolution No. 31-91 approved on the 5th day of February, 1996. For particulars as to the identification of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagram
Appendix C – Improvement Map
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proportion to the estimated benefits to be received by each lot or parcel from the services provided.

DATED this 19th day of May, 2025
___________________________________________
Alison Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work

Page 124 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

3 PART 1 - PLANS AND SPECIFICATIONS
The District was formed to provide a funding mechanism to ensure the ongoing operation, maintenance and servicing of certain landscape and lighting improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

The Sunrise Terrace Landscape Maintenance District No. 96-1 is within the boundaries of the City and is located generally north of Miller Street, south of Mahon Avenue, east of Escalon Avenue and west of Campbell Avenue.

The sole property owner at the time of formation was McRoy-Wilbur Communities, Inc.

The District is comprised of the residential development known as Sunrise Terrace Units 3, 4 and 5 and consists of eighty one (81) assessable single-family residential parcels. APN 227-600-400 is now an assessable parcel (beginning in the 2010- 11 fiscal year). This parcel was originally planned as a drainage basin within the tract but subsequent to the initial development the parcel usage was changed and it is now a single family home.

Units 1 and 2 of the Sunrise Terrace development are not included in the District due to the fact that the District was formed after these units had been planned and developed. The District maintains no improvements within the boundary area or frontage of these units and therefore no assessment is required. If, in the future, there are additional improvements installed within the boundary area or frontage of Units 1 or 2, annexation proceedings may be considered.

The plans and specifications for the improvements, showing the general nature, location, and the extent of the improvements, are on file in the office of the City Clerk and are incorporated herein by reference.

IMPROVEMENTS AND SERVICES PROVIDED
The following are the specific improvements maintained and serviced within the District:
• A 6-foot masonry wall on the property line along the east side of Escalon-Bellota Road from the northern boundary of Sunrise Terrace Unit 3 to Libby Drive. Maintenance of the masonry wall includes graffiti abatement.
• A 6-foot masonry wall on the property line along the south side of the Sunrise Terrace Neighborhood Children’s Park.
• Maintenance and utility costs for 16 streetlights located throughout the interior and exterior of the tract. • A wrought iron fence on the property line along the south side of the Sunrise Terrace Neighborhood Children’s Park.
• Landscaping between the back sidewalk and the wall/fence along Escalon-Bellota Road. • Maintenance of landscaping and playground equipment within the Sunrise Terrace Neighborhood Children’s Park located on the southeast corner of Escalon-Bellota Road and Libby Drive. (Lots 8 & 9 of Sunrise Terrace Unit 3). This park is also known as Dinosaur Park.

Page 125 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

4 The City of Escalon performed site and apparatus modifications for safety compliance within Dinosaur Park during the 2013 year. These safety modifications were budgeted at $3,000 and were included in District Budget for that year.

The City also replaced the rubber bark in Dinosaur Park during the 2013 year. Grant funds were used to purchase the bark but District funds were used for the labor costs to remove the old bark and replace it with the new.

In 2022 the City removed and replaced a damaged slide from the playground set in Dinosaur Park. The total estimated cost was $2,900. Funds from the District’s Capital Reserve Fund were used to pay for the removal and replacement expense.

Reference is made to the plans and specifications for the improvements on file in the office of the City Clerk and are incorporated herein by reference.

Page 126 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

5 PART 2 – ESTIMATE OF COST
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs of the District have been prepared based on the estimated and recent historical costs of the District.

The 2025-26 District budget is shown below.

ESTIMATE OF COST
The budget table above shows two columns of numbers. The first, “FY 25-26 Budget” shows the costs that can be assessed based o the allowable Maximum Assessment. The second, “Estimated Amount to Fully Fund District” shows the actual costs to maintain the District improvements. The discrepancy between the two columns demonstrates how much the District is under-funded. In order to increase the Maximum Assessment, the City must initiate a Proposition 218 property owner ballot proceeding and obtain a majority approval.

DIRECT COSTS FY25-26 Budget
Estimated Amount
to Fully Fund
District
Utility – Water (based on prior year consumptions w/current rates) $4,058.04 $4,058.04 Utility – Electricity (sprinkler timers, est. @ $12.66 per month) $27.00 $27.00 Annual collection to replace playground equipment (1) 0.00 3,000.00 Dinosaur Park Annual Rubber Bark Replenishment 0.00 750.00 Contract Services – Street Lights (16 lights @ avg. of $15.73 each – monthly) 3,020.00 3,020.00 Contract Services – Park Maintenance ($210 monthly contract plus incidentals) (ex: tree maintenance, replacement, sprinkler repairs, etc.) Professional Services – Public Works (inspection, repairs & maintenance) 198.00 198.00 Direct Costs Sub-Total $9,823.04 $13,573.04

CAPITAL REPLACEMENT COSTS
Wrought Iron Fence Around Dinosaur Park (225') 0.00 900.00 Replace Masonry Wall around Dinosaur Park (194') 0.00 776.00 Replace Masonry Wall Along Escalon Avenue (430') 0.00 1,720.00 Paint Masonry Wall Along Escalon Avenue 0.00 200.00
Capital Replacement Costs Sub-Total $0.00 $3,596.00

ADMINISTRATIVE COSTS
Professional Services – Engineer (Harris & Assoc. charge of $353.75 per quarter) $1,415.00 $1,415.00 Public Mail Notice ($1.50 per parcel) 121.50 121.50
General Government Charge (City admin fee – See Descriptions below) 509.00 509.00 County Administration Fee (See Descriptions below) 98.56 98.56 Rounding Adjustment (to make an even penny for tax roll purposes) 0.84 0.84 Administrative Costs Sub-Total $2,144.90 $2,144.90
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS $11,967.94 $19,313.94 Operating Reserve Collection/(Reduction) (2,111.86) 359.60 TOTAL BALANCE TO ASSESSMENT $9,856.08 $19,673.54
Total Assessable Parcels/Units 81 81
ASSESSMENT PER PARCEL/EDU $121.68 $242.88
2,520.00 2,520.00

Page 127 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

6 The 1972 Act requires that a special fund be set-up for the revenues and expenditures of the District. Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the District by the City may be made to reduce assessments or to fund costs which are greater than revenue from the assessments, as the City Council deems appropriate. Any balance or deficit remaining on July 1 must be carried over to the next fiscal year. Estimated beginning and ending fund balances for Fiscal Year 2025-26 are shown in the following table.

Section 22569 (a) of the 1972 Act allows the District assessments to “…include a reserve which shall not exceed the estimated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the city expects to receive its apportionment of special assessments and tax collections from the county, whichever is later.”

DISTRICT FUND BALANCES

DESCRIPTION OF COST ESTIMATE ITEMS
• Utility – Water & Electricity: The costs to provide electrical and water utilities for the landscape and lighting improvements within the District.
• Contract Services – Street Lights: The contracting costs associated with the Pacific Gas and Electric Co. to provide electricity for illumination and maintenance of the streetlights and poles within the District. • Contract Services – Park Maintenance: The contracting costs associated with a landscaping contractor to perform the landscape maintenance duties associated with the improvements within the District.

Incidentals may include but are not limited to: tree replacement, sprinkler replacement or repair, etc. • Professional Services Special – Public Works: Costs associated with individuals within the Public Works Department who contribute time to inspection of the improvements, necessary repairs and other maintenance.
• Capital Replacement (1) – Playground Equipment: Funds collected on an annual basis for the eventual replacement of the playground equipment. This equipment has a finite life span and will require replacement after approximately 30 years. The equipment for this District was purchased in 1996. It has a current estimated replacement cost of $21,000. To account for inflation over thirty years, 10.37% has been OPERATING FUND FY25-26 Budget
Estimated Amount
to Fully Fund
District
Estimated Reserve Fund Beginning Balance as of July 1, 2025 $2,482.00 $2,482.00 Operating Reserve Collection – Fiscal Year 2025-26 (2,111.86) 359.60 Interest Revenue 380.00 380.00
Estimated Reserve Fund Balance Ending June 30, 2026 $750.14 $3,221.60

CAPITAL REPLACEMENT FUND
Capital Replacement Fund Balance as of July 1, 2025 $6,100.00 $6,100.00 Capital Replacement Collections – Fiscal Year 2025-26 0.00 3,596.00 Interest Revenue 0.00 0.00
Estimated Capital Replacement Fund Balance Ending June 30, 2026 $6,100.00 $9,696.00

Page 128 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

7 added to the annual collection amount, meaning by the year 2026, the costs to replace the equipment will have increased by an estimated 10.37%, based on Consumer Price Index data gathered from the previous 15 years. This percentage will be re-evaluated every ten years to determine if an adjustment to the annual collections is necessary. In addition to the amounts directly collected for Capital Replacement, any additional revenue available from the collection of District assessments will be added to this account to help bring the account balance up to the required level. • Professional Services – Engineer: The contracting costs associated with hiring a consultant to manage and perform the annual administration duties of the District. These services include preparation of reports, resolutions, assessment rolls and budgets; preparation and placement of assessment amounts onto the County tax rolls; parcel tracking and upkeep of the District database; answering questions for City staff and property owners; and finally, act as an expert resource in matters related to the District. • General Government Charge: Costs associated with individual City Staff and Management (City Clerk, City Council, City Manager, Finance Director, City Engineer, etc.) who contribute time to the annual administration and oversight of the District. This may include but is not limited to, preparation for and attendance of meetings, preparation and posting of public notices, budgeting, inspection, etc. This costs is calculated based on an allocation plan accepted by the City Council in June 2018, prepared by Clear Source Financial.
• County Administration Fee – The County costs related to placement of the annual assessment charges onto the tax roll and the generation of annual tax bills related thereto. This charge is the lesser of $3.00 per parcel or 1% of the total levy amount submitted per District. • Operating Reserve Collection/(Contribution) – This item shows any collections which adds to the Operating Reserve Fund balance, or contributions made from the Operating Reserve Fund, to offset the annual budget.
• Estimated Reserve Fund Balances – These items show the estimated Operating Reserve Fund amounts at the beginning and end of the fiscal year. The estimated ending balance reflects any collections or reductions from the estimated beginning balance.

Page 129 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

8 PART 3 – ASSESSMENT DIAGRAM
A diagram showing the exterior boundaries of the District and the lines and dimensions of each lot or parcel of land within the District has been submitted to the office of the City Clerk of the City of Escalon, and is hereby made a part hereof by reference.

A copy of the assessment diagram for the District is included in Appendix B of the Report.

Page 130 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

9 PART 4 – METHOD OF APPORTIONMENT
General
Street and Highways Code Section 22573 requires that maintenance assessments be levied according to benefit rather than according to assessed value. This section states:

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. — Streets and Highways Code Section 22573
Definitions from Streets and Highways Code:

Section 22525 “Improvement” means one or any combination of the following:
(a) Installation and planting of landscaping
(b) The installation and construction of statuary, fountains and other ornamental structures and facilities. (c) The installation and construction of public lighting facilities, including but not limited to traffic signals. (d) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls or paving, or water, irrigation, drai9nage or electrical facilities.
(e) The installation of parks or recreational improvements, including, but not limited to all of the following:
• Land preparation such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage
• Lights, playground equipment, play courts and public restrooms (f) The maintenance or servicing or both, of any of the foregoing, and any improvement authorized by subdivision (i).
(g) The acquisition of land for park, recreational or open space purposes. (h) The acquisition of any existing improvement otherwise authorized pursuant to this section. (i) The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation or performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties or other group activities or functions, whether such, activities or functions are public or private.

Section 22526 “Incidental Expenses” include all of the following:
(a) The costs and preparation of the report, including plans, specifications, estimates, diagrams and assessment.
(b) The costs of printing, advertising and giving of published, posted and mailed notices. (c) Compensation payable to the county for the collection of assessments. (d) Compensation of any engineer or attorney employed to render services in proceedings pursuant to this part.

Page 131 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

10 (e) Any other expenses incidental to the construction, installation or maintenance and servicing of the improvements.
(f) Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5 of the Act. (g) Any costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act permits the designation of areas of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will received different degrees of benefit from the improvements." (Sec. 22574). Thus, the 1972 Act requires the levy of a true "assessment" rather than a "special tax."
In November 1996, the voters of California adopted Proposition 218, which has been codified as Articles XIIIC and XIIID of the California Constitution. Proposition 218 imposed a number of substantive and procedural requirements on taxes, assessments, and property-related fees imposed by local governments in California. Since the District Assessments were imposed prior to November 5, 1996, they are “grandfathered” under Article XIIID, Section 5(a) of the Constitution, which permits the continuation of assessments existing prior to the effective date of Proposition 218 so long as the assessments are imposed exclusively to finance the capital costs or maintenance and operation expenses for sidewalks, streets, sewers, water, flood control, drainage systems or vector control. The Assessments may continue to be levied annually by the City without additional property-owner approval at the rates that existed when Proposition 218 went into effect. Any increase above such rates must be in compliance with Proposition 218 and requires property-owner approval.

The method of apportioning the assessments described in this Report, and confirmed by the City Council, utilizes commonly accepted engineering practices which have been established pursuant to the 1972 Act and the California Constitution for the allocation of special benefit assessments. The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel. The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

SPECIAL BENEFIT
The improvements and associated costs have been allocated to the assessable properties within the District based upon the special benefit received by those properties. The improvements for which the properties are assessed have been identified as necessary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and continuing maintenance and servicing of those improvements are strictly the obligation of the properties within the District.

General Benefit
Although the improvements may be visible to passersby or to the public at large, the improvements were installed as a requirement of the development of the tract and are for the sole benefit of properties within the District. It has been determined therefore, any access or use by properties or individuals outside the District is completely incidental and the costs of operating, maintaining and servicing said improvements therefore provides no measurable benefit to outside properties or individuals.

Page 132 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

11 Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable parcel or unit receives distinct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping. In accordance with Article XIII D, Section 4 of the California Constitution:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large” The special benefits associated with local landscaping improvements are specifically:
• Enhanced desirability of properties due to proximity and accessibility of the improvements. • Improved aesthetic appeal provided by a positive representation of the development, neighborhood and the community.
• Improved traffic visibility and circulation.
• Improved accessibility for emergency vehicles.
• Reduced vandalism and other criminal activity.

ASSESSMENT RANGE FORMULA
It is generally recognized that most budgetary items will be impacted by inflation in future years. In an effort to minimize the impact this has on maintenance districts, a formula for inflationary adjustments is typically included as a part of the maximum assessment to be approved by the property owners during the formation of the District. Prior to the passage of Proposition 218 however, inflationary adjustments were not included as a standard part of the formation and approval process. The Sunrise Terrace District was formed in 1996, just prior to the passage of Proposition 218 and does not include an inflationary adjustment for the annual assessments.

The maximum allowable assessment therefore is $121.68 and cannot be increased without approval from the property owners within the District as described below.

To impose a new assessment or increased assessment in excess of the Maximum Assessment Rate for the current fiscal year, as provided by the preceding Assessment Range Formula, the City must comply with the provisions of the California Constitution, Article XIII D, Section 4c that requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting. Property owners must approve the proposed new or increased assessment via a property owner protest balloting process before any such new or increased assessment can be imposed. A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighting those assessment ballots by the financial obligation of each parcel.

The definition of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula. Any assessment range formula must have been previously adopted by the agency and approved by the property owners.

Page 133 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26
12 ASSESSMENT METHODOLOGY
The benefit formula used to determine the financial obligation for each parcel is based on the improvements benefitting the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distributing District costs to the benefitting parcels in maintenance districts such as this utilizes a methodology referred to as the “Per Parcel” method of apportionment. This method utilizes various property characteristics such as type of development (land-use) and size (units or acreage) to compare the proportional benefit of each property compared to other properties benefiting from the improvements.

The District is comprised entirely of residential parcels. Each residential parcel receives similar benefit from the improvements due to the relative size of the properties, the specific improvements and proximity of the improvements to the properties. Because the property characteristics are identical within the District, each parcel has been assigned an EDU value of one (“1”). The total number of units is divided into the “Total Balance to Assessment”, (as shown in Part 3 of this Report) to determine the annual assessment rate per parcel/unit.

Page 134 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

13 APPENDIX A – ASSESSMENT ROLL
Parcel Identification for each lot or parcel within the District shall be based on available parcel maps and other property data from the San Joaquin County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.

A listing of parcels assessed within the District for Fiscal Year 2025-26, along with the corresponding assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Report.

Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment

Page 135 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

14 APN
Unit/Lot
Number Units
2025-26
Maximum
Assessment
Rate
2025-26
Approved
Assessment
Rate
2025-26
Actual
Assessment
Rate
227-560-01 Unit 3 - 1 1.00 $121.68 $121.68 $121.68
227-560-02 Unit 3 - 2 1.00 $121.68 $121.68 $121.68
227-560-03 Unit 3 - 3 1.00 $121.68 $121.68 $121.68
227-560-04 Unit 3 - 4 1.00 $121.68 $121.68 $121.68
227-560-05 Unit 3 - 5 1.00 $121.68 $121.68 $121.68
227-560-06 Unit 3 - 6 1.00 $121.68 $121.68 $121.68
227-560-07 Unit 3 - 7 1.00 $121.68 $121.68 $121.68
227-560-08 Unit 3 - 8 0.00 $121.68 $121.68 $0.00
227-560-09 Unit 3 - 9 0.00 $121.68 $121.68 $0.00
227-560-10 Unit 3 - 10 1.00 $121.68 $121.68 $121.68
227-560-11 Unit 3 - 11 1.00 $121.68 $121.68 $121.68
227-560-12 Unit 3 - 12 1.00 $121.68 $121.68 $121.68
227-560-13 Unit 3 - 13 1.00 $121.68 $121.68 $121.68
227-560-14 Unit 3 - 14 1.00 $121.68 $121.68 $121.68
227-560-15 Unit 3 - 15 1.00 $121.68 $121.68 $121.68
227-560-16 Unit 3 - 16 1.00 $121.68 $121.68 $121.68
227-560-17 Unit 3 - 17 1.00 $121.68 $121.68 $121.68
227-560-18 Unit 3 - 18 1.00 $121.68 $121.68 $121.68
227-560-19 Unit 3 - 19 1.00 $121.68 $121.68 $121.68
227-560-20 Unit 3 - 20 1.00 $121.68 $121.68 $121.68
227-560-21 Unit 3 - 21 1.00 $121.68 $121.68 $121.68
227-560-22 Unit 3 - 22 1.00 $121.68 $121.68 $121.68
227-560-23 Unit 3 - 23 1.00 $121.68 $121.68 $121.68
227-560-24 Unit 3 - 24 1.00 $121.68 $121.68 $121.68
227-560-25 Unit 3 - 25 1.00 $121.68 $121.68 $121.68
227-560-26 Unit 3 - 26 1.00 $121.68 $121.68 $121.68
227-560-27 Unit 3 - 27 1.00 $121.68 $121.68 $121.68
227-560-28 Unit 3 - 28 1.00 $121.68 $121.68 $121.68
227-560-29 Unit 3 - 29 1.00 $121.68 $121.68 $121.68
227-560-30 Unit 3 - 30 1.00 $121.68 $121.68 $121.68
227-600-01 Unit 4 - 1 1.00 $121.68 $121.68 $121.68
227-600-02 Unit 4 - 2 1.00 $121.68 $121.68 $121.68
227-600-03 Unit 4 - 3 1.00 $121.68 $121.68 $121.68
227-600-04 Unit 4 - 4 1.00 $121.68 $121.68 $121.68
227-600-05 Unit 4 - 5 1.00 $121.68 $121.68 $121.68
227-600-06 Unit 4 - 6 1.00 $121.68 $121.68 $121.68
227-600-07 Unit 4 - 7 1.00 $121.68 $121.68 $121.68

Page 136 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

15 APN
Unit/Lot
Number Units
2025-26
Maximum
Assessment
Rate
2025-26
Approved
Assessment
Rate
2025-26
Actual
Assessment
Rate
227-600-08 Unit 4 - 8 1.00 $121.68 $121.68 $121.68
227-600-09 Unit 4 - 9 1.00 $121.68 $121.68 $121.68
227-600-10 Unit 4 - 10 1.00 $121.68 $121.68 $121.68
227-600-11 Unit 4 - 11 1.00 $121.68 $121.68 $121.68
227-600-12 Unit 4 - 12 1.00 $121.68 $121.68 $121.68
227-600-13 Unit 4 - 13 1.00 $121.68 $121.68 $121.68
227-600-14 Unit 4 - 14 1.00 $121.68 $121.68 $121.68
227-600-15 Unit 4 - 15 1.00 $121.68 $121.68 $121.68
227-600-16 Unit 4 - 16 1.00 $121.68 $121.68 $121.68
227-600-17 Unit 4 - 17 1.00 $121.68 $121.68 $121.68
227-600-18 Unit 4 - 18 1.00 $121.68 $121.68 $121.68
227-600-19 Unit 4 - 19 1.00 $121.68 $121.68 $121.68
227-600-20 Unit 4 - 20 1.00 $121.68 $121.68 $121.68
227-600-21 Unit 4 - 21 1.00 $121.68 $121.68 $121.68
227-600-22 Unit 4 - 22 1.00 $121.68 $121.68 $121.68
227-600-23 Unit 4 - 23 1.00 $121.68 $121.68 $121.68
227-600-24 Unit 4 - 24 1.00 $121.68 $121.68 $121.68
227-600-25 Unit 4 - 25 1.00 $121.68 $121.68 $121.68
227-600-26 Unit 5 - 1 1.00 $121.68 $121.68 $121.68
227-600-27 Unit 5 - 2 1.00 $121.68 $121.68 $121.68
227-600-28 Unit 5 - 3 1.00 $121.68 $121.68 $121.68
227-600-29 Unit 5 - 4 1.00 $121.68 $121.68 $121.68
227-600-30 Unit 5 - 5 1.00 $121.68 $121.68 $121.68
227-600-31 Unit 5 - 6 1.00 $121.68 $121.68 $121.68
227-600-32 Unit 5 - 7 1.00 $121.68 $121.68 $121.68
227-600-33 Unit 5 - 8 1.00 $121.68 $121.68 $121.68
227-600-34 Unit 5 - 9 1.00 $121.68 $121.68 $121.68
227-600-35 Unit 5 - 10 1.00 $121.68 $121.68 $121.68
227-600-36 Unit 5 - 11 1.00 $121.68 $121.68 $121.68
227-600-37 Unit 5 - 12 1.00 $121.68 $121.68 $121.68
227-600-38 Unit 5 - 13 1.00 $121.68 $121.68 $121.68
227-600-39 Unit 5 - 14 1.00 $121.68 $121.68 $121.68
227-600-40 Unit 5 - A 1.00 $121.68 $121.68 $121.68
227-600-41 Unit 5 - 15 1.00 $121.68 $121.68 $121.68
227-600-42 Unit 5 - 16 1.00 $121.68 $121.68 $121.68
227-600-43 Unit 5 - 17 1.00 $121.68 $121.68 $121.68
227-600-44 Unit 5 - 18 1.00 $121.68 $121.68 $121.68

Page 137 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

16 APN
Unit/Lot
Number Units
2025-26
Maximum
Assessment
Rate
2025-26
Approved
Assessment
Rate
2025-26
Actual
Assessment
Rate
227-600-45 Unit 5 - 19 1.00 $121.68 $121.68 $121.68
227-600-46 Unit 5 - 20 1.00 $121.68 $121.68 $121.68
227-600-47 Unit 5 - 21 1.00 $121.68 $121.68 $121.68
227-600-48 Unit 5 - 22 1.00 $121.68 $121.68 $121.68
227-600-49 Unit 5 - 23 1.00 $121.68 $121.68 $121.68
227-600-50 Unit 5 - 24 1.00 $121.68 $121.68 $121.68
227-600-51 Unit 5 - 25 1.00 $121.68 $121.68 $121.68
227-600-52 Unit 5 - 26 1.00 $121.68 $121.68 $121.68
227-600-53 Unit 5 - 27 1.00 $121.68 $121.68 $121.68
TOTALS: 81.00 $9,856.08

Page 138 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

17 APPENDIX B – DISTRICT ASSESSMENT DIAGRAM

Page 139 of 177 ends

Engineer’s Report
Sunrise Terrace Landscape Maintenance District
City of Escalon
Fiscal Year 2025-26

18 APPENDIX C – IMPROVEMENT MAP

Page 140 of 177 ends

Resolution xx-25

Page 1 of 3 ends

RESOLUTION NO. XX-25

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON APPROVING

THE ANNUAL ASSESSMENT REPORT AND ORDERING THE LEVY AND

COLLECTION OF ASSESSMENTS FOR THE SUNRISE TERRACE LANDSCAPE MAINTENANCE DISTRICT NO. 96-1, FOR FISCAL YEAR 2025/26
WHEREAS, the City Council of the City of Escalon has, by previous Resolutions, initiated proceedings and declared its intention to levy and collect annual assessments in a special maintenance district created pursuant to the terms of the “Landscaping and Lighting Act of 1972”, being Division 15, Part 2 of the Streets and Highways Code of the State of California (the “1972 Act”). Said special maintenance district is known and designated as the Sunrise Terrace Landscape Maintenance District No. 96-1, (the “District”); and,
WHEREAS, at this time all notice and public hearing requirements as required by the 1972 Act and article XIII D, section 4 of the California Constitution (“Proposition 218”) have been met relating to the levy of the annual assessments; and,
WHEREAS, at the public hearing all interested persons were afforded the opportunity to be heard, the City Council considered all oral statements and all written protests filed prior to the close of the public hearing; and,
WHEREAS, the City Council has received and reviewed an Annual Assessment Report (the “Report”) and is now satisfied with the assessment and diagram and all other matters as contained in the Report as it is now submitted for final consideration and approval; and, WHEREAS, the assessments are in compliance with all laws pertaining to the levy of the District assessments; said assessments are levied without regard to property valuation and are in compliance with the provisions of the 1972 Act and Proposition 218; and the City Council now desires to approve the assessments and diagram.

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

RECITALS
Section 1. The above recitals are all true and correct and are incorporated herein by this reference.

Section 2. This City Council hereby finds and determines that the procedures for the consideration of the levy of the annual assessments have been undertaken in accordance with the 1972 Act and Proposition 218. The proposed assessments for Fiscal Year 2025/26 are not proposed to be increased beyond what was previously authorized at the time of formation of the District.

EXHIBIT 2

Page 141 of 177 ends

Resolution xx-25

Page 2 of 3 ends

DETERMINATION AND CONFIRMATION
Section 3. The final assessments and diagram for the proceedings, as contained in the Report, are hereby approved and confirmed.

Based upon the Report, testimony, and other evidence presented at the Public Hearing, the City Council hereby makes the following determinations regarding the proposed assessments:
a. The proportionate special benefit derived by each assessed parcel has been determined in relationship to the entirety of the cost of the operations, maintenance and servicing of the improvements.
b. The assessments do not exceed the reasonable cost of the proportional special benefit conferred on each parcel.
c. Only special benefits have been assessed.

The assessments for the District contained in the Report for Fiscal Year 2025/26 are hereby confirmed and levied upon the assessable lots or parcels within the District in the amounts set forth in the Report.

ORDERING OF MAINTENANCE
Section 4. The public interest and convenience requires and this legislative body does hereby order the maintenance work to be performed as said maintenance work is set forth in the Report and as previously declared and set forth in the Resolution of Intention.

FILING WITH SECRETARY
Section 5. The above referenced Report shall be filed in the Office of the City Clerk and shall remain open for public inspection.

ENTRY UPON THE ASSESSMENT ROLL
Section 6. The County Auditor shall enter onto the County assessment roll, opposite each lot or parcel of land, the amount assessed thereupon, as shown in the Report.

COLLECTION AND PAYMENT
Section 7. The assessments shall be collected at the same time and in the same manner as County taxes are collected and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments.

Page 142 of 177 ends

Resolution xx-25

Page 3 of 3 ends

FISCAL YEAR
Section 8. The assessments as above authorized and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2025 and ending June 30, 2026.

PASSED, APPROVED AND ADOPTED this 2nd day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Andrew Hagan, Mayor
ATTEST:
___________________________
Michele Bates, Deputy City Clerk

Page 143 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 144 of 177 ends

ITEM NO. 10

COUNCIL AGENDA ITEM
FOR JUNE 2, 2025
Prepared By: Jaylen French, City Manager
Date: May 20, 2025
Subject: Westwood Country Landscape and Lighting Maintenance District No. 02-1, Public Hearing on Levy of Assessment, and Consider Adoption of Resolution XX-25 Approving the Engineer’s Report Including Confirming the Diagram, Assessments, and Ordering the Levy of Assessments for Fiscal Year 2025-2026 Recommendation:

For Westwood Country Landscape and Lighting Maintenance District No. 02-1 (“LLMD”):

1. Conduct a Public Hearing on the levy of the proposed assessment;

2. Adopt Resolution No. XX-25 approving the Engineer’s Report including confirming the diagram, assessments, and ordering the levy of assessments for Fiscal Year 2025-2026 Strategic Plan Priority:

This action supports Escalon 2025-2026 Strategic Plan Priority #2, Fiscal Stability. Landscape and Lighting Districts (LLDs) provide dedicated revenue for the ongoing maintenance, repair, and replacement of infrastructure and amenities in their respective neighborhoods throughout the City.

Background and Discussion:

At the May 5, 2025, City Council meeting, the Council reviewed and preliminarily approved the FY 2025-2026 Engineer’s Report for the LLMD and scheduled the required public hearing for June 2, 2025.

This assessment funds the costs of maintenance and servicing of ground cover, shrubs, plants and trees, irrigation and drainage systems, graffiti removal, masonry walls, lighting facilities, playground equipment, benches, trash cans and associated appurtenant facilities. Services include all necessary service, operation, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, satisfactory condition and proper working order. The assessment district was established in 2003.

The Fiscal Year 2025–2026 Final Engineer’s Report includes updated language in the sections for Playground Equipment & Amenities, Fences and Walls (see attached Exhibit 2). The Engineer’s Report also contains updated maintenance and replacement cost estimates to reflect the LLMD’s current costs.

Page 145 of 177 ends

For Fiscal Year (FY) 2025-26, staff has reevaluated and updated the actual cost of services to the LLMD in establishing the proposed assessment rate. The assessment per single-family residential unit is proposed at $304.10, an increase of $16.72 from the prior year’s assessment of $287.38.

In FY 2025-26, the collection of the Capital Replacement Reserve Fund is proposed for the cost of replacing the playground equipment and amenities within the LLMD which, due to the costs of replacement, cannot be conveniently raised from a single annual assessment. The purpose of the fund is to gradually collect and accumulate the revenue required to complete all necessary capital replacement ensuring the safe and continued operation of public improvements for property owners to use and enjoy. The fund also helps to ensure the ability to replace the equipment at the time replacement is needed without having to close the park until funds have been collected, which could take several years to raise.

The LMD’s maximum allowable assessment for FY 2025-26 is $352.37 and is authorized to be increased 3% annually. The City has levied an annual assessment at a rate less than the maximum authorized assessment. For Fiscal Year 2025-2026 the proposed assessment is$304.10, which is approximately 14% lower than the maximum assessment permitted. The City Council retains the discretion to adopt a lower assessment than the proposed assessment.

Assessment History by Fiscal Year
FY 21/22 FY 22/23 FY 23/24 FY 24/25 Proposed FY
25/26
Assessment $ 134.98 $ 137.60 $ 219.24 $ 287.38 $ 304.10 Change $ $ (3.58) $ 2.62 $ 81.64 $ 68.14 $ 16.72
Change % -3% 2% 59% 31% 6%
Comparison of Maximum and Proposed Assessment
Maximum
Assessment
Proposed
FY 25/26
Assessment
$ Below Max % Below
Max
Westwood $ 352.37 $ 304.10 $ 48.27 14%
Further details and financial analysis are available in the attached Final Engineer’s Report for FY 2025-2026.

Public Noticing:

Notice of this Public Hearing was published in the Escalon Times on May 21, 2025. The notice was also posted on the two City Hall bulletin boards and the City’s website on May 14, 2025.

Additionally, a postcard advertising the public hearing was mailed to all parcel owners within the LMD on May 16, 2025.

Page 146 of 177 ends

Fiscal Impact:

Following Council approval, the adopted assessments will be submitted to the San Joaquin County Tax Collector for inclusion on the property tax roll. There is no expected impact to the General Fund associated with the approval LMD Engineer’s Report and assessments.

Exhibits:

1. Final Engineer’s Report FY 2025-2026 for Westwood Country Landscape and Lighting Maintenance District No. 02-1

2. Redline Excerpt of Final Engineer’s Report

3. Resolution XX-25 Approving the Annual Assessment Report and Ordering the Levy and Collection of Assessments for the Westwood Country Landscape and Lighting Maintenance District No. 02-1, for Fiscal Year 2025/26

Page 147 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 148 of 177 ends

CITY OF ESCALON
FINAL ENGINEER’S REPORT
FISCAL YEAR 2025-26

WESTWOOD COUNTRY LANDSCAPE AND
LIGHTING MAINTENANCE DISTRICT 02-01
JUNE 2025

PREPARED BY
Harris & Associates
1401 Willow Pass Road, Suite 500
Concord, CA 94520
www.weareharris.com
EXHIBIT 1

Page 149 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26

TABLE OF CONTENTS
STATEMENT OF ASSESSMENT ENGINEER….……………………………………………………………..1 PART 1 – PLANS AND SPECIFICATIONS……………………………………………………………………..3 PART 2 – ESTIMATE OF COSTS………………………………………………………………………………….4 PART 3 – ASSESSMENT DIAGRAM…………………………………………………………………………….8 PART 4 – METHOD OF APPORTIONMENT………………………………………………………………...9 APPENDIX A – ASSESSMENT ROLL…………………………………………………………………………..15 APPENDIX B – DISTRICT DIAGRAM………….……………………………………………………………...20 APPENDIX C – IMPROVEMENT MAP……….……………………………………………………………...21

Page 150 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
1 STATEMENT OF ASSESSMENT ENGINEER
AGENCY: CITY OF ESCALON
PROJECT: WESTWOOD COUNTRY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2025-26
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council, for the Westwood Country Landscape and Lighting Maintenance District, to provide landscaping services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2025-26.

Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, and in accordance with the City of Escalon’s Resolution being adopted by the City Council for the:

WESTWOOD COUNTRY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT (Hereinafter referred to as the “District”),
I, Alison Bouley, authorized representative of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:

PART 1
Description of Improvements: This part provides a general description of improvements being maintained in the District.

Plans and specifications for the improvements are on file with the City and are hereby made a part of this Report by reference.

PART 2
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2025-26.

PART 3
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the San Joaquin County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A copy of the District Diagram is included in Appendix B and has also been filed under separate cover with the office of the City Clerk.

Page 151 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
2 PART 4
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the District in proportion to the estimated special benefits to be received. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of District pursuant to the initial methodology established Resolution No. 26-03 approved on the 2nd day of June, 2003. For particulars as to the identification of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagram
Appendix C – Improvement Map
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proportion to the estimated benefits to be received by each lot or parcel from the services provided.

DATED this 19th day of May, 2025
___________________________________________
Alison Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work

Page 152 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
3 PART 1 – PLANS AND SPECIFICATIONS
The District was formed to provide a funding mechanism to ensure the ongoing operation, maintenance and servicing of certain landscape and lighting improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

The District is within the boundaries of the City, located generally north of Crestwood Drive and the northern boundary of APN 227-320-04, south of APN numbers 227-100-14 & 15, east of McHenry Avenue and west of Santa Fe Avenue.

The District is comprised of the residential development known as Westwood Country and currently consists of one hundred eighty-one (181) single-family residential parcels and four commercial parcels, three of which are currently developed.

Improvements and Services Provided
The following are the specific improvements which are maintained and serviced within the District:
• A 6-foot masonry wall on the property line along the east side of Swanson Park. • Graffiti abatement on masonry walls within Swanson Park, on the McHenry Avenue commercial lots and the Burlington, Northern Santa Fe (“BNSF”) Railway.
• Street trees along McHenry Avenue from north to south, along property line of the development. • 38 streetlights located throughout the interior and exterior of the tract. • Street trees along interior streets of the tract.
• Wood fence along southern boundary of the District on Countrywood Lane. • Utility costs for lighting and landscaping systems.
• Landscaping improvements inside Swanson Park.
• Playground equipment (added in Fiscal Year 2012).
• Benches, trash cans and other amenities (added in Fiscal Year 2012). • Chain link fencing around pump station at Swanson Park 1 .
1 Chain link fencing around the pump station was installed as part of the development and should have been included with the other improvement items at the time of formation.

Reference is made to the plans and specifications for the improvements on file with the City and are incorporated herein by reference.

The improvements added in Fiscal Year 2012, as shown above, were completed after the City conducted a Proposition 218 assessment ballot procedure. The property owners within the District approved the acquisition, installation and continuing maintenance of said improvements, as well as a revised methodology for the commercial parcels, by a margin of 66.67% to 33.33% at a public hearing held on January 17, 2012.

The Proposition 218 procedure was necessary for two reasons. First, new improvements were proposed to be added, maintained, and serviced by the District. Second, because those improvements did not benefit the commercial parcels within the District, the existing method of apportionment within the District also needed to be revised. A complete explanation of the revised methodology can be found in Part 4 of this Report.

Page 153 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
4 PART 2 – ESTIMATE OF COST
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs of the District have been prepared based on the estimated and recent historical costs of the District.

The 2025-26 District budget is shown below.

ESTIMATE OF COST
1 The annual Capital Replacement cost of $3,666 for the playground, as shown above, represents an annual charge of approximately $19.68 per parcel/unit.
2 The annual Capital Replacement cost of $1,100 for the wood fence, as shown above, represents an annual charge of approximately $5.90 per parcel/unit.

DIRECT COSTS
Utility – Water (based on prior year consumptions w/current rates) $13,574.00 Utility – Electricity (sprinkler timers, est. @ $12.66 per month) $73.00 Maintenance - Playground Equipment, etc. 780.00
Contract Services – Street Lights (38 lights @ avg. of $5.81 each – monthly) 2,648.00 Contract Services – Park Maintenance ($1,975 monthly contract plus incidentals) (ex: tree maintenance, replacement, sprinkler repairs, etc.) Trees & Landscaping 222-6850-0272 15,598.00
Professional Services – Public Works (inspection, repairs & maintenance) 700.00 Property Tax Charges 1070.00
Special Deparment Expenses 222-6850-0205 126.00
Swanson Park Annual Rubber Bark Replenishment 0.00
Sidewalk Repair from Street Tree Damage 0.00
Direct Costs Sub-Total $42,676.22

CAPITAL REPLACEMENT COSTS
Capital Replacement (annual collection to replace playground equipment) (1) 3,666.66 Westwood Comprehensive Street Tree Trimming 2,857.14
Masonry Wall bordering Swanson Park (200') 880.00
Capital Replacement (annual collection to replace wood fence) (2) 1,100.00 Replace Chain Link Fence around pump station in Swanson Park (120') 120.00 Contingency 0.00
Capital Replacement Costs Sub-Total $8,623.80

ADMINISTRATIVE COSTS
Professional Services – Engineer (Harris & Assoc. charge of $506.25 per quarter) $2,025.00 Public Mail Notice ($1.50 per parcel) 279.00
General Government Charge (City admin fee – See Descriptions below) 1,705.00 County Administration Fee (See Descriptions below) 558.00 Rounding Adjustment (to make an even penny for tax roll purposes) 3.58 Administrative Costs Sub-Total $4,570.58
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS $55,870.60 Operating Reserve Collection/(Reduction) 784.00
TOTAL BALANCE TO ASSESSMENT $56,654.60
Total Assessable Parcels/Units 186.3025
ASSESSMENT PER PARCEL/EDU $304.10
8,107.22

Page 154 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
5 The 1972 Act requires that a special fund be set-up for the revenues and expenditures of the District. Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the District by the City may be made to reduce assessments or to fund costs which are greater than revenue from the assessments, as the City Council deems appropriate. Any balance or deficit remaining on July 1 must be carried over to the next fiscal year. Estimated beginning and ending fund balances for Fiscal Year 2025-26 are shown in the following table.

Section 22569 (a) of the 1972 Act allows the District assessments to “…include a reserve which shall not exceed the estimated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the city expects to receive its apportionment of special assessments and tax collections from the county, whichever is later.”

DISTRICT FUND BALANCES
Description of Cost Estimate Items
The following are the specific improvements maintained and serviced within the District:
• Utility – Water: The costs to provide the water utilities to the landscape improvements within the District. • Contract Services – Park Maintenance: The contracting costs associated with a landscaping contractor to perform the landscape maintenance duties associated with the improvements within the District. Incidentals may include but are not limited to: tree replacement, sprinkler replacement or repair, etc. • Contract Services – Street Lights: The contracting costs associated with the Modesto Irrigation District to provide electricity for illumination and maintenance of the streetlights and poles within the District. • Professional Services – Public Works: Costs associated with individuals within the Public Works Department who contribute time to inspection of the improvements, necessary repairs and other maintenance. The City has budgeted to minor sidewalk repairs during the 2022-23 fiscal year, as shown on the budget page.

OPERATING RESERVE FUND
Estimated Reserve Fund Beginning Balance as of July 1, 2025 $0.00 Operating Reserve Collection – Fiscal Year 2025-26 784.00 Interest Revenue 0.00
Estimated Fund Balance Ending June 30, 2026 $784.00

CAPITAL RESERVE FUND
Capital Replacement Fund Balance as of July 1, 2025 $5,029.23 Capital Replacement Collections – Fiscal Year 2025-26 8,623.80 Interest Revenue 66.00
Estimated Fund Balance Ending June 30, 2026 $13,719.03

Page 155 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
6 • Professional Services – Engineer: The contracting costs associated with hiring a company to manage and perform the annual administration duties of the District. These services include preparation of reports, resolutions, assessment rolls and budgets; preparation and placement of assessment amounts onto the County tax rolls; tracking and upkeep of the District database; answering questions for City staff and property owners; and finally, act as an expert resource in matters related to the District. • General Government Charge: Costs associated with individual City Staff and Management (City Clerk, City Council, City Manager, Finance Director, City Engineer, etc.) who contribute time to the annual administration and oversight of the District. This may include but is not limited to, preparation for and attendance of meetings, preparation and posting of public notices, budgeting, inspection, etc. This costs is calculated based on an allocation plan accepted by the City Council in June 2018, prepared by Clear Source Financial. • County Administration Fee: The County costs related to placement of the annual assessment charges onto the tax roll and the generation of annual tax bills related thereto. This charge is the lesser of $3.00 per parcel or 1% of the total levy amount submitted per District.
• Operating Reserve Collection/(Contribution): This item shows any collections which adds to the Operating Reserve Fund balance, or contributions made from the Operating Reserve Fund, to offset the annual budget. • Estimated Reserve Fund Balances: These items show the estimated Operating Reserve Fund amounts at the beginning and end of the fiscal year. The estimated ending balance reflects any collections or reductions from the estimated beginning balance.

Description of Capital Replacement Items
• Playground Equipment & Amenities (1): Funds collected on an annual basis for the eventual replacement of the playground equipment and/or amenities. This equipment has a finite life span and will require replacement after approximately 30 years. The equipment for this District was purchased in 2012 at a cost of $21,000. To account for inflation over thirty years, 2% has been added to the annual collection amount. In the year 2042, the costs to replace the equipment will have increased by an estimated 81.1%, based on Consumer Price Index data gathered from the previous 10 years. This percentage will be re-evaluated every ten years to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2042 is $38,039. • Wood Fence (2): Funds collected on an annual basis for the eventual replacement of the wood fence at the south-eastern boundary of the District, along Countrywood Lane. The Wood Fence has a finite life span and will require replacement after approximately 30 years. The Wood Fence was installed as part of the development in 2003 and will likely need replacement within the next 10 years. The replacement cost estimate is $19,500, in 2023 dollars. To account for inflation over the entire thirty years, 2% has been added to the annual collection amount. In the year 2033, the costs to replace the equipment will have increased by an estimated 21.9%, based on Consumer Price Index data gathered from the previous 10 years. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2033 is $23,770.

Page 156 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
7 • Masonry Wall (3): Funds collected on an annual basis for the eventual replacement of the masonry wall bordering Swanson Park. The wall has a finite life span and will require replacement after approximately 50 years. The Masonry Wall was installed as part of the development in 2003 and will likely need replacement within the next 30 years. The replacement cost estimate is $40,000, in 2024 dollars. To account for inflation over the next thirty years, 2% has been added to the annual collection amount. In the year 2054, the costs to replace the equipment will have increased by an estimated 81.1%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2054 is estimated at $72,454. • Chain Link Fence (4): Funds collected on an annual basis for the eventual replacement of the chain link fence around the pump station at Swanson Park. The fence has a finite life span and will require replacement after approximately 40 years. The Chain Link Fence was installed as part of the development in 2003 and will likely need replacement within the next 20 years. The replacement cost estimate is $3,600, in 2024 dollars. To account for inflation over the next twenty years, 2% has been added to the annual collection amount. In the year 2044, the costs to replace the equipment will have increased by an estimated 48.6%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2044 is $5,349.

Page 157 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
8 PART 3 – ASSESSMENT DIAGRAM
A diagram showing the exterior boundaries of the District and the lines and dimensions of each lot or parcel of land within the District has been submitted to the office of the City Clerk of the City of Escalon and is hereby made a part hereof by reference.

A copy of the assessment diagram for the District is included in Appendix B of the Report.

Page 158 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
9 PART 4 – METHOD OF APPORTIONMENT
General
Street and Highways Code Section 22573 requires that maintenance assessments be levied according to benefit rather than according to assessed value. This section states:
“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.”
— Streets and Highways Code Section 22573
Definitions from Streets and Highways Code:

Section 22525 “Improvement” means one or any combination of the following:
(a) Installation and planting of landscaping
(b) The installation and construction of statuary, fountains and other ornamental structures and facilities. (c) The installation and construction of public lighting facilities, including but not limited to traffic signals. (d) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls or paving, or water, irrigation, drai9nage or electrical facilities.
(e) The installation of parks or recreational improvements, including, but not limited to all of the following:
• Land preparation such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage
• Lights, playground equipment, play courts and public restrooms (f) The maintenance or servicing or both, of any of the foregoing, and any improvement authorized by subdivision (i).
(g) The acquisition of land for park, recreational or open space purposes. (h) The acquisition of any existing improvement otherwise authorized pursuant to this section. (i) The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation or performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties or other group activities or functions, whether such, activities or functions are public or private.

Section 22526 “Incidental Expenses” include all of the following:
(a) The costs and preparation of the report, including plans, specifications, estimates, diagrams and assessment.
(b) The costs of printing, advertising and giving of published, posted and mailed notices. (c) Compensation payable to the county for the collection of assessments.

Page 159 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
10 (d) Compensation of any engineer or attorney employed to render services in proceedings pursuant to this part.
(e) Any other expenses incidental to the construction, installation or maintenance and servicing of the improvements.
(f) Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5 of the Act. (g) Any costs associated with any elections held for the approval of a new or increased assessment.

Section 22531 “Maintain” or “maintenance” include means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of any improvement, including:
(a) Repair, removal or replacement of all or any part of any improvement (b) Providing for the life, growth, health and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing or treating for disease and injury. (c) The removal of trimmings, rubbish, debris and other solid waste. (d) The cleaning, sandblasting and painting of walls and other improvements to remove or cover graffiti.

The 1972 Act permits the designation of areas of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will received different degrees of benefit from the improvements." (Sec. 22574). Thus, the 1972 Act requires the levy of a true "assessment" rather than a "special tax."
In November 1996, the voters of California adopted Proposition 218, which has been codified as Articles XIIIC and XIIID of the California Constitution. Proposition 218 imposed a number of substantive and procedural requirements on taxes, assessments, and property-related fees imposed by local governments in California.

The method of apportionment described in this Report, and confirmed by the City Council, utilizes commonly accepted engineering practices established pursuant to the 1972 Act and the California Constitution for the allocation of special benefit assessments. The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel. The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

SPECIAL BENEFIT
The improvements and associated costs have been allocated to the assessable properties within the District based upon the special benefit received by those properties. The improvements for which the properties are assessed have been identified as necessary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and continuing maintenance and servicing of those improvements are strictly the obligation of the properties within the District.

General Benefit
Although the improvements may be visible to passersby or to the public at large, the improvements were installed as a condition of the development of the tract and are for the sole benefit of properties within the District. It has been determined therefore, any access or use by properties or individuals outside the District is completely incidental and the costs of operating, maintaining and servicing said improvements therefore provides no measurable benefit to outside properties or individuals.

Page 160 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
11 Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable parcel or unit receives distinct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping. In accordance with Article XIII D, Section 4 of the California Constitution:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large” The special benefits associated with local landscaping improvements are specifically:
• Enhanced desirability of properties due to proximity and accessibility of the improvements. • Improved aesthetic appeal provided by a positive representation of the development, neighborhood and the community.
• Improved ingress and egress to property resulting in enhanced traffic flow, reduced traffic accidents and consequent reduction of possible property damage.
• Improved traffic visibility and circulation.
• Improved accessibility for emergency vehicles.
• Reduced vandalism and other criminal activity.

ASSESSMENT RANGE FORMULA
It is generally recognized that most budgetary items will be impacted by inflation in future years. In accordance with the California Constitution, Section 53739 (b)(1), assessments “may be adjusted for inflation pursuant to a clearly defined formula…” A formula for an inflationary adjustment is therefore included as part of the maximum assessment for this District. Said inflationary adjustment was authorized by the City Council and approved by the property owner(s) at the time of formation. The formula, as described below, allows for annual adjustments to the budget and the assessments.

To impose a new assessment or increased assessment in excess of the Maximum Assessment Rate for the current fiscal year as provided by the preceding Assessment Range Formula, the City must comply with the provisions of the California Constitution, Article XIII D, Section 4c that requires a public hearing and certain protest procedures, including mailed notice of the public hearing and property owner protest balloting. Property owners must approve the proposed new or increased assessment via a property owner protest ballot process before any such new or increased assessment can be imposed. A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighted according to the financial obligation of each parcel.

The definition of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula. Any assessment range formula must have been previously adopted by the agency and approved by the property owners.

The initial maximum assessment for this District was established at the time of formation and was assessed for the first time during the 2003-04 fiscal year. That initial maximum assessment was $183.90 per Equivalent Dwelling Unit (“EDU”).

This initial maximum assessment has been adjusted each subsequent fiscal year by the following Assessment Range Formula:

Page 161 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
12 • The Maximum Assessment Rate allowed each fiscal year (the “Adjusted Maximum Assessment Rate”) shall be based on the initial maximum assessment established in Fiscal Year 2003-04, adjusted annually by three percent (3%).
• Each fiscal year, 3% shall be applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the then current fiscal year. • If the proposed annual assessment rate (levy per EDU) for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year then the proposed annual assessment is not considered an increased assessment.

Beginning in the second fiscal year after the formation of the District (2004-05) and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate has been established for each fiscal year using the Assessment Range Formula described above. The Maximum Assessment Rate for the upcoming fiscal year (2025- 26) shall be $352.37. The table on the following page shows the Adjusted Maximum Assessment Rate for each fiscal year since the formation of the District and for the next several fiscal years. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered to be an increased assessment under the terms of Proposition 218.

Page 162 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
13 ASSESSMENT METHODOLOGY
The benefit formula used to determine the financial obligation for each parcel is based on the improvements benefitting the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distributing District costs to the benefitting parcels in maintenance districts such as this utilizes a methodology referred to as the Equivalent Dwelling Unit (“EDU”) method of apportionment. This method utilizes various property characteristics such as development status, type of development (land-use) and size (units or acreage) to compare the proportional benefit of each property compared to other properties benefiting from the improvements.

Fiscal Allowable Increase Adjusted Max. Proposed
Year Increase Calculation Assessment Assessment
2003-04 N/A N/A $183.90 $183.90
2004-05 3.00% 1.03 $189.42 $189.42
2005-06 3.00% 1.03 $195.10 $195.10
2006-07 3.00% 1.03 $200.95 $200.94
2007-08 3.00% 1.03 $206.98 $206.96
2008-09 3.00% 1.03 $213.19 $213.16
2009-10 3.00% 1.03 $219.59 $53.08
2010-11 3.00% 1.03 $226.17 $30.00
2011-12 3.00% 1.03 $232.96 $99.38
2012-13 3.00% 1.03 $239.95 $109.70
2013-14 3.00% 1.03 $247.15 $56.74
2014-15 3.00% 1.03 $254.56 $96.76
2015-16 3.00% 1.03 $262.20 $105.06
2016-17 3.00% 1.03 $270.06 $137.12
2017-18 3.00% 1.03 $278.17 $126.08
2018-19 3.00% 1.03 $286.51 $125.70
2019-20 3.00% 1.03 $295.11 $125.20
2020-21 3.00% 1.03 $303.96 $138.56
2021-22 3.00% 1.03 $313.08 $134.98
2022-23 3.00% 1.03 $322.47 $137.60
2023-24 3.00% 1.03 $332.14 $219.24
2024-25 3.00% 1.03 $342.11 $287.38
2025-26 3.00% 1.03 $352.37 $304.10

Page 163 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
14 The District is comprised of 2 parcel types, residential and commercial. The residential parcels are single family residential parcels (“SFR”) and as such are deemed to receive equal benefit from the improvements. Each SFR parcel therefore is assigned 1 unit per parcel or 1 EDU.

Each commercial parcel also receives similar benefit from the improvements due to their relative size and proximity to the improvements. Because the commercial property characteristics are so similar within the District, they have been generalized to the acreage of each parcel as an appropriate basis for calculating the total EDU for each parcel. Since commercial parcels are typically larger than an SFR and generate more traffic to and from their locations, commercial parcels receive a higher degree of benefit from the improvements and are assigned a higher EDU.

When the District was formed, commercial parcels were assigned an EDU factor of 1.70 per acre. When the District property owners approved the playground equipment as new improvements in January of 2012, it was determined that the commercial parcels did not benefit from those new improvements. To address the fact that commercial parcels do not receive a benefit from the new improvements, the EDU factor for commercial parcels was adjusted from 1.70 per acre to 1.50 per acre. This adjustment reflects the typical yearly cost to maintain the playground equipment.

The individual commercial parcel acreage, therefore, is multiplied by a factor of 1.50 to determine the total EDU for that parcel. The total District EDU is then divided into the “Total Balance to Assessment”, (as shown in Part 3 of this Report), to determine the annual assessment rate. The EDU for each parcel is then multiplied by the annual assessment rate to determine the annual assessment.

As a result of the reduction in the overall commercial parcel EDU, the total EDU for the District has been decreased from 184.49 to 183.60, beginning in Fiscal Year 2012-13.

In Fiscal Year 2021-22, two vacant commercial parcels (APN 227-680-330 and 227-680-360) will be changed. APN 227- 680-330 became a single-family residential parcel and APN 227-680-360 was split into three single-family residential lots, resulting in an additional 1.6965 EDU. This increased the total District EDU to 185.2965.

The overall commercial EDU in the District was reduced by 0.977, to 185.2965 as a result of the above parcel changes.

In Fiscal Year 2022-23, parcel development occurred. This increased the total District EDU to 186.301.

In Fiscal Year 2024-25, one vacant commercial parcel, APN 227-320-23, split into two commercial parcels. APN 227-320- 31 became a developed commercial parcel and APN 227-320-32 remained a vacant commercial parcel. This increased the total District EDU to 186.3025.

Page 164 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
15 APPENDIX A – ASSESSMENT ROLL
Parcel Identification for each lot or parcel within the District shall be based on available parcel maps and other property data from the San Joaquin County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.

A listing of parcels assessed within the District for Fiscal Year 2025-26, along with the corresponding assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Report.

Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

APN Unit/Lot Number
Parcel
Type EDU
2025-26 Maximum
Assessment Rate
2025-26 Proposed
Assessment Rate
2025-26 Actual
Assessment*
227-320-31 1 COM 1.7325 $352.37 $304.10 $526.86
227-320-32 1 COM 1.119 $352.37 $304.10 $340.28
227-640-01 Unit 1A - 2 SFR 1.00 $352.37 $304.10 $304.10 227-640-02 Unit 1A - 3 SFR 1.00 $352.37 $304.10 $304.10 227-640-03 Unit 1A - 4 SFR 1.00 $352.37 $304.10 $304.10 227-640-04 Unit 1A - 5 SFR 1.00 $352.37 $304.10 $304.10 227-640-05 Unit 1A - 6 SFR 1.00 $352.37 $304.10 $304.10 227-640-06 Unit 1A - 7 SFR 1.00 $352.37 $304.10 $304.10 227-640-07 Unit 1A - 8 SFR 1.00 $352.37 $304.10 $304.10 227-640-08 Unit 1A - 9 SFR 1.00 $352.37 $304.10 $304.10 227-640-09 Unit 1A - 10 SFR 1.00 $352.37 $304.10 $304.10 227-640-10 Unit 1A - A EXE 0.00 $352.37 $304.10 $0.00
227-640-11 Unit 1A - 11 SFR 1.00 $352.37 $304.10 $304.10 227-640-12 Unit 1A - 12 SFR 1.00 $352.37 $304.10 $304.10 227-640-13 Unit 1A - 13 SFR 1.00 $352.37 $304.10 $304.10 227-640-14 Unit 1A - 14 SFR 1.00 $352.37 $304.10 $304.10 227-640-15 Unit 1A - 15 SFR 1.00 $352.37 $304.10 $304.10 227-640-16 Unit 1A - 16 SFR 1.00 $352.37 $304.10 $304.10 227-640-17 Unit 1A - 17 SFR 1.00 $352.37 $304.10 $304.10 227-640-18 Unit 1A - 18 SFR 1.00 $352.37 $304.10 $304.10 227-640-19 Unit 1A - 19 SFR 1.00 $352.37 $304.10 $304.10 227-640-20 Unit 1A - 39 SFR 1.00 $352.37 $304.10 $304.10

Page 165 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
16 APN Unit/Lot Number
Parcel
Type EDU
2025-26 Maximum
Assessment Rate
2025-26 Proposed
Assessment Rate
2025-26 Actual
Assessment*
227-640-21 Unit 1A - 38 SFR 1.00 $352.37 $304.10 $304.10 227-640-22 Unit 1A - 37 SFR 1.00 $352.37 $304.10 $304.10 227-640-23 Unit 1A - 36 SFR 1.00 $352.37 $304.10 $304.10 227-640-24 Unit 1A - 35 SFR 1.00 $352.37 $304.10 $304.10 227-640-25 Unit 1A - 34 SFR 1.00 $352.37 $304.10 $304.10 227-640-26 Unit 1A - 33 SFR 1.00 $352.37 $304.10 $304.10 227-640-27 Unit 1A - 32 SFR 1.00 $352.37 $304.10 $304.10 227-640-28 Unit 1A - 31 SFR 1.00 $352.37 $304.10 $304.10 227-640-29 Unit 1A - 30 SFR 1.00 $352.37 $304.10 $304.10 227-640-30 Unit 1A - 29 SFR 1.00 $352.37 $304.10 $304.10 227-640-31 Unit 1A - 28 SFR 1.00 $352.37 $304.10 $304.10 227-640-32 Unit 1A - 27 SFR 1.00 $352.37 $304.10 $304.10 227-640-33 Unit 1A - 26 SFR 1.00 $352.37 $304.10 $304.10 227-640-34 Unit 1A - 25 SFR 1.00 $352.37 $304.10 $304.10 227-640-35 Unit 1A - 24 SFR 1.00 $352.37 $304.10 $304.10 227-640-36 Unit 1A - 23 SFR 1.00 $352.37 $304.10 $304.10 227-640-37 Unit 1A - 22 SFR 1.00 $352.37 $304.10 $304.10 227-640-38 Unit 1A - 21 SFR 1.00 $352.37 $304.10 $304.10 227-640-39 Unit 1A - 20 SFR 1.00 $352.37 $304.10 $304.10 227-660-01 Unit 2 - 40 SFR 1.00 $352.37 $304.10 $304.10 227-660-02 Unit 2 - 41 SFR 1.00 $352.37 $304.10 $304.10 227-660-03 Unit 2 - 42 SFR 1.00 $352.37 $304.10 $304.10 227-660-04 Unit 2 - 43 SFR 1.00 $352.37 $304.10 $304.10 227-660-05 Unit 2 - 44 SFR 1.00 $352.37 $304.10 $304.10 227-660-06 Unit 2 - 45 SFR 1.00 $352.37 $304.10 $304.10 227-660-07 Unit 2 - 46 SFR 1.00 $352.37 $304.10 $304.10 227-660-08 Unit 2 - 47 SFR 1.00 $352.37 $304.10 $304.10 227-660-09 Unit 2 - 48 SFR 1.00 $352.37 $304.10 $304.10 227-660-10 Unit 2 - 49 SFR 1.00 $352.37 $304.10 $304.10 227-660-11 Unit 2 - 50 SFR 1.00 $352.37 $304.10 $304.10 227-660-12 Unit 2 - 51 SFR 1.00 $352.37 $304.10 $304.10 227-660-13 Unit 2 - 52 SFR 1.00 $352.37 $304.10 $304.10 227-660-14 Unit 2 - 53 SFR 1.00 $352.37 $304.10 $304.10 227-660-15 Unit 2 - 54 SFR 1.00 $352.37 $304.10 $304.10 227-660-16 Unit 2 - 55 SFR 1.00 $352.37 $304.10 $304.10 227-660-17 Unit 2 - 56 SFR 1.00 $352.37 $304.10 $304.10 227-660-18 Unit 2 - 57 SFR 1.00 $352.37 $304.10 $304.10 227-660-19 Unit 2 - 58 SFR 1.00 $352.37 $304.10 $304.10 227-660-20 Unit 2 - 59 SFR 1.00 $352.37 $304.10 $304.10 227-660-21 Unit 2 - 60 SFR 1.00 $352.37 $304.10 $304.10 227-660-22 Unit 2 - 61 SFR 1.00 $352.37 $304.10 $304.10 227-660-23 Unit 2 - 62 SFR 1.00 $352.37 $304.10 $304.10

Page 166 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
17 APN Unit/Lot Number
Parcel
Type EDU
2025-26 Maximum
Assessment Rate
2025-26 Proposed
Assessment Rate
2025-26 Actual
Assessment*
227-660-24 Unit 2 - 63 SFR 1.00 $352.37 $304.10 $304.10 227-660-25 Unit 2 - 64 SFR 1.00 $352.37 $304.10 $304.10 227-660-26 Unit 2 - 65 SFR 1.00 $352.37 $304.10 $304.10 227-660-27 Unit 2 - 66 SFR 1.00 $352.37 $304.10 $304.10 227-660-28 Unit 2 - 67 SFR 1.00 $352.37 $304.10 $304.10 227-660-29 Unit 2 - 68 SFR 1.00 $352.37 $304.10 $304.10 227-660-30 Unit 2 - 69 SFR 1.00 $352.37 $304.10 $304.10 227-660-31 Unit 2 - 70 SFR 1.00 $352.37 $304.10 $304.10 227-660-32 Unit 2 - 71 SFR 1.00 $352.37 $304.10 $304.10 227-660-33 Unit 2 - 72 SFR 1.00 $352.37 $304.10 $304.10 227-660-34 Unit 2 - 73 SFR 1.00 $352.37 $304.10 $304.10 227-660-35 Unit 2 - 74 SFR 1.00 $352.37 $304.10 $304.10 227-660-36 Unit 2 - 75 SFR 1.00 $352.37 $304.10 $304.10 227-660-37 Unit 2 - 76 SFR 1.00 $352.37 $304.10 $304.10 227-660-38 Unit 2 - 77 SFR 1.00 $352.37 $304.10 $304.10 227-660-39 Unit 2 - 78 SFR 1.00 $352.37 $304.10 $304.10 227-660-40 Unit 2 - 79 SFR 1.00 $352.37 $304.10 $304.10 227-660-41 Unit 2 - 80 SFR 1.00 $352.37 $304.10 $304.10 227-660-42 Unit 2 - 81 SFR 1.00 $352.37 $304.10 $304.10 227-660-43 Unit 2 - 82 SFR 1.00 $352.37 $304.10 $304.10 227-660-44 Unit 2 - 83 SFR 1.00 $352.37 $304.10 $304.10 227-660-45 Unit 2 - 84 SFR 1.00 $352.37 $304.10 $304.10 227-660-46 Unit 2 - 85 SFR 1.00 $352.37 $304.10 $304.10 227-660-47 Unit 2 - 86 SFR 1.00 $352.37 $304.10 $304.10 227-660-48 Unit 2 - 87 SFR 1.00 $352.37 $304.10 $304.10 227-660-49 Unit 2 - 88 SFR 1.00 $352.37 $304.10 $304.10 227-660-50 Unit 2 - 89 SFR 1.00 $352.37 $304.10 $304.10 227-660-51 Unit 2 - 90 SFR 1.00 $352.37 $304.10 $304.10 227-660-52 Unit 2 - 91 SFR 1.00 $352.37 $304.10 $304.10 227-660-53 Unit 2 - B EXE 0.00 $352.37 $304.10 $0.00
227-670-01 Unit 3 - 92 SFR 1.00 $352.37 $304.10 $304.10 227-670-02 Unit 3 - 93 SFR 1.00 $352.37 $304.10 $304.10 227-670-03 Unit 3 - 94 SFR 1.00 $352.37 $304.10 $304.10 227-670-04 Unit 3 - 95 SFR 1.00 $352.37 $304.10 $304.10 227-670-05 Unit 3 - 96 SFR 1.00 $352.37 $304.10 $304.10 227-670-06 Unit 3 - 97 SFR 1.00 $352.37 $304.10 $304.10 227-670-07 Unit 3 - 98 SFR 1.00 $352.37 $304.10 $304.10 227-670-08 Unit 3 - 99 SFR 1.00 $352.37 $304.10 $304.10 227-670-09 Unit 3 - 100 SFR 1.00 $352.37 $304.10 $304.10 227-670-10 Unit 3 - 101 SFR 1.00 $352.37 $304.10 $304.10 227-670-11 Unit 3 - 102 SFR 1.00 $352.37 $304.10 $304.10 227-670-12 Unit 3 - 103 SFR 1.00 $352.37 $304.10 $304.10 227-670-13 Unit 3 - 104 SFR 1.00 $352.37 $304.10 $304.10 227-670-14 Unit 3 - 105 SFR 1.00 $352.37 $304.10 $304.10 227-670-15 Unit 3 - 106 SFR 1.00 $352.37 $304.10 $304.10

Page 167 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
18 APN Unit/Lot Number
Parcel
Type EDU
2025-26 Maximum
Assessment Rate
2025-26 Proposed
Assessment Rate
2025-26 Actual
Assessment*
227-670-16 Unit 3 - 107 SFR 1.00 $352.37 $304.10 $304.10 227-670-17 Unit 3 - 108 SFR 1.00 $352.37 $304.10 $304.10 227-670-18 Unit 3 - 109 SFR 1.00 $352.37 $304.10 $304.10 227-670-19 Unit 3 - 110 SFR 1.00 $352.37 $304.10 $304.10 227-670-20 Unit 3 - 111 SFR 1.00 $352.37 $304.10 $304.10 227-670-21 Unit 3 - 112 SFR 1.00 $352.37 $304.10 $304.10 227-670-22 Unit 3 - 113 SFR 1.00 $352.37 $304.10 $304.10 227-670-23 Unit 3 - 114 SFR 1.00 $352.37 $304.10 $304.10 227-670-24 Unit 3 - 115 SFR 1.00 $352.37 $304.10 $304.10 227-670-25 Unit 3 - 116 SFR 1.00 $352.37 $304.10 $304.10 227-670-26 Unit 3 - 117 SFR 1.00 $352.37 $304.10 $304.10 227-670-27 Unit 3 - 118 SFR 1.00 $352.37 $304.10 $304.10 227-670-28 Unit 3 - 119 SFR 1.00 $352.37 $304.10 $304.10 227-670-29 Unit 3 - 128 SFR 1.00 $352.37 $304.10 $304.10 227-670-30 Unit 3 - 129 SFR 1.00 $352.37 $304.10 $304.10 227-670-31 Unit 3 - 130 SFR 1.00 $352.37 $304.10 $304.10 227-670-32 Unit 3 - 131 SFR 1.00 $352.37 $304.10 $304.10 227-670-33 Unit 3 - 132 SFR 1.00 $352.37 $304.10 $304.10 227-670-34 Unit 3 - 133 SFR 1.00 $352.37 $304.10 $304.10 227-670-35 Unit 3 - 134 SFR 1.00 $352.37 $304.10 $304.10 227-670-36 Unit 3 - 135 SFR 1.00 $352.37 $304.10 $304.10 227-670-37 Unit 3 - 136 SFR 1.00 $352.37 $304.10 $304.10 227-670-38 Unit 3 - 137 SFR 1.00 $352.37 $304.10 $304.10 227-670-39 Unit 3 - 138 SFR 1.00 $352.37 $304.10 $304.10 227-670-40 Unit 4 - 148 SFR 1.00 $352.37 $304.10 $304.10 227-670-41 Unit 4 - 149 SFR 1.00 $352.37 $304.10 $304.10 227-670-42 Unit 4 - 150 SFR 1.00 $352.37 $304.10 $304.10 227-670-43 Unit 4 - 151 SFR 1.00 $352.37 $304.10 $304.10 227-670-44 Unit 4 - 152 SFR 1.00 $352.37 $304.10 $304.10 227-670-45 Unit 4 - 153 SFR 1.00 $352.37 $304.10 $304.10 227-670-46 Unit 4 - 154 SFR 1.00 $352.37 $304.10 $304.10 227-670-47 Unit 4 - 155 SFR 1.00 $352.37 $304.10 $304.10 227-670-48 Unit 4 - 156 SFR 1.00 $352.37 $304.10 $304.10 227-670-49 Unit 4 - 157 SFR 1.00 $352.37 $304.10 $304.10 227-670-50 Unit 4 - 158 SFR 1.00 $352.37 $304.10 $304.10 227-670-51 Unit 4 - 159 SFR 1.00 $352.37 $304.10 $304.10 227-670-52 Unit 4 - 160 SFR 1.00 $352.37 $304.10 $304.10 227-670-53 Unit 4 - 161 SFR 1.00 $352.37 $304.10 $304.10 227-670-54 Unit 4 - 162 SFR 1.00 $352.37 $304.10 $304.10 227-670-55 Unit 4 - 163 SFR 1.00 $352.37 $304.10 $304.10 227-670-56 Unit 4 - 164 SFR 1.00 $352.37 $304.10 $304.10 227-670-57 Unit 4 - 165 SFR 1.00 $352.37 $304.10 $304.10 227-670-58 Unit 4 - 166 SFR 1.00 $352.37 $304.10 $304.10 227-670-59 Unit 4 - 167 SFR 1.00 $352.37 $304.10 $304.10

Page 168 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
19 *Rounding to Even Cents due to County Requirements
SFR = Single Family Parcel
COM = Commercial parcel
EXE = Exempt from assessment due to lack of benefit from improvements APN Unit/Lot Number
Parcel
Type EDU
2025-26 Maximum
Assessment Rate
2025-26 Proposed
Assessment Rate
2025-26 Actual
Assessment*
227-680-01 Unit 3 - 120 SFR 1.00 $352.37 $304.10 $304.10 227-680-02 Unit 3 - 121 SFR 1.00 $352.37 $304.10 $304.10 227-680-03 Unit 3 - 122 SFR 1.00 $352.37 $304.10 $304.10 227-680-04 Unit 3 - 123 SFR 1.00 $352.37 $304.10 $304.10 227-680-05 Unit 3 - 124 SFR 1.00 $352.37 $304.10 $304.10 227-680-06 Unit 3 - 125 SFR 1.00 $352.37 $304.10 $304.10 227-680-07 Unit 3 - 126 SFR 1.00 $352.37 $304.10 $304.10 227-680-08 Unit 3 - 127 SFR 1.00 $352.37 $304.10 $304.10 227-680-11 Unit 4 - 139 SFR 1.00 $352.37 $304.10 $304.10 227-680-12 Unit 4 - 140 SFR 1.00 $352.37 $304.10 $304.10 227-680-13 Unit 4 - 141 SFR 1.00 $352.37 $304.10 $304.10 227-680-14 Unit 4 - 142 SFR 1.00 $352.37 $304.10 $304.10 227-680-15 Unit 4 - 143 SFR 1.00 $352.37 $304.10 $304.10 227-680-16 Unit 4 - 144 SFR 1.00 $352.37 $304.10 $304.10 227-680-17 Unit 4 - 145 SFR 1.00 $352.37 $304.10 $304.10 227-680-18 Unit 4 - 146 SFR 1.00 $352.37 $304.10 $304.10 227-680-19 Unit 4 - 147 SFR 1.00 $352.37 $304.10 $304.10 227-680-20 Unit 4 - 168 SFR 1.00 $352.37 $304.10 $304.10 227-680-21 Unit 4 - 169 SFR 1.00 $352.37 $304.10 $304.10 227-680-22 Unit 4 - 170 SFR 1.00 $352.37 $304.10 $304.10 227-680-23 Unit 4 - 171 SFR 1.00 $352.37 $304.10 $304.10 227-680-24 Unit 4 - 172 SFR 1.00 $352.37 $304.10 $304.10 227-680-25 Unit 4 - 173 SFR 1.00 $352.37 $304.10 $304.10 227-680-26 Unit 4 - 174 SFR 1.00 $352.37 $304.10 $304.10 227-680-27 Unit 4 - 175 SFR 1.00 $352.37 $304.10 $304.10 227-680-28 Unit 4 - 176 SFR 1.00 $352.37 $304.10 $304.10 227-680-29 Unit 4 - 177 SFR 1.00 $352.37 $304.10 $304.10 227-680-30 Unit 4 - 178 SFR 1.00 $352.37 $304.10 $304.10 227-680-31 Unit 3 - 179* COM 1.0065 $352.37 $304.10 $306.08 227-680-32 Unit 3 - 179* COM 0.429 $352.37 $304.10 $130.46 227-680-33 Unit 4 - Lot 3 (por.) SFR 1.00 $352.37 $304.10 $304.10 227-680-35 Unit 4 - B-1* COM 1.0155 $352.37 $304.10 $308.82 227-680-37 Unit 4 - Lot 1 SFR 1.00 $352.37 $304.10 $304.10 227-680-38 Unit 4 - Lot 2 SFR 1.00 $352.37 $304.10 $304.10 227-680-39 Unit 4 - Lot 3 (por.) SFR 1.00 $352.37 $304.10 $304.10 TOTALS: 186.3025 $56,654.60

Page 169 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
20 APPENDIX B – DISTRICT ASSESSMENT DIAGRAM

Page 170 of 177 ends

Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
21 APPENDIX C – IMPROVEMENT MAP

Page 171 of 177 ends

THIS PAGE IS

INTENTIONALLY LEFT BLANK

Page 172 of 177 ends

EXHIBIT 2
Westwood LLMD
Redline Changes from FY 2024/25 Final Engineer’s Report to FY 2025/26 Final Engineer’s Report (Pages 6-7)

PLAYGROUND EQUIPMENT & AMENITIES
Playground Equipment & Amenities (1): Funds collected on an annual basis for the eventual replacement of the playground equipment and/or amenities. This equipment has a finite life span and will require replacement after approximately 30 years. The equipment for this District was purchased in 2012 at a cost of $21,000. To account for inflation over thirty years, 29.362% has been added to the annual collection amount. In the year 2042, the costs to replace the equipment will have increased by an estimated 29.3681.1%, based on Consumer Price Index data gathered from the previous 10 years. This percentage will be re-evaluated every ten years to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2042 is $27,16538,039.

WOOD FENCE
Wood Fence (2): Funds collected on an annual basis for the eventual replacement of the wood fence at the south-eastern boundary of the District, along Countrywood Lane. The Wood fFence has a finite life span and will require replacement after approximately 30 years. The Wood Fence was installed as part of the development in 2003 and will likely need replacement within the next 10 years. The replacement cost estimate is $19,500, in 2023 dollars. To account for inflation over the entire thirty years, 29.362% has been added to the annual collection amount. In the year 2033, the costs to replace the equipment will have increased by an estimated 29.3621.9%, based on Consumer Price Index data gathered from the previous 10 years. This percentage will be reevaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2033 is $35,22523,770.

MASONRY WALL
Masonry Wall (3): Funds collected on an annual basis for the eventual replacement of the masonry wall bordering Swanson Park. The wall has a finite life span and will require replacement after approximately 50 years. The Masonry Wall was installed as part of the development in 2003 and will likely need replacement within the next 30 years. The replacement cost estimate is $40,000, in 2024 dollars. To account for inflation over the next thirty years, 60.0% (at 2% annually) has been added to the annual collection amount. In the year 2054, the costs to replace the equipment will have increased by an estimated 60.081.1%, based on a 2% annual inflator. This percentage

Page 173 of 177 ends

will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2054 is estimated at $64,00072,454.

CHAIN LINK FENCE
Chain Link Fence (4): Funds collected on an annual basis for the eventual replacement of the chain link fence around the pump station at Swanson Park. The fence has a finite life span and will require replacement after approximately 40 years. The Chain Link Fence was installed as part of the development in 2003 and will likely need replacement within the next 20 years. The replacement cost estimate is $3,600, in 2024 dollars. To account for inflation over the next twenty years, 40.0% (at 2% annually) has been added to the annual collection amount. In the year 2044, the costs to replace the equipment will have increased by an estimated 40.048.6%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2043 2044 is $6,1205,349.

Page 174 of 177 ends

Resolution xx-25

Page 1 of 3 ends

RESOLUTION NO. XX-25

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON APPROVING

THE ANNUAL ASSESSMENT REPORT AND ORDERING THE LEVY AND

COLLECTION OF ASSESSMENTS FOR THE WESTWOOD COUNTRY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 02-01, FOR FISCAL YEAR 2025/26 WHEREAS, the City Council of the City of Escalon has, by previous Resolutions, initiated proceedings and declared its intention to levy and collect annual assessments in a special maintenance district created pursuant to the terms of the “Landscaping and Lighting Act of 1972”, being Division 15, Part 2 of the Streets and Highways Code of the State of California (the “1972 Act”). Said special maintenance district is known and designated as the Westwood Country Landscape and Lighting Maintenance District No. 02-01, (the “District”); and, WHEREAS, the City Council upon review of the estimated costs of certain improvements had previously determined that such costs were greater than what can be conveniently raised from a single year’s annual assessment, therefore the City Council found it necessary to collect assessments to cover the costs of certain improvements in installments over a period not to exceed 30 years pursuant to section 22660(b) of the 1972 Act; and, WHEREAS, at this time all notice and Public Hearing requirements as required by the 1972 Act and article XIII D, section 4 of the California Constitution (“Proposition 218”) have been met relating to the levy of the annual assessments; and,
WHEREAS, at the public hearing all interested persons were afforded the opportunity to be heard, the City Council considered all oral statements and all written protests filed prior to the close of the public hearing; and,
WHEREAS, the City Council has received and reviewed an Annual Assessment Report (the “Report”) and is now satisfied with the assessment and diagram and all other matters as contained in the Report as it is now submitted for final consideration and approval; and, WHEREAS, the assessments are in compliance with all laws pertaining to the levy of the District assessments; said assessments are levied without regard to property valuation and are in compliance with the provisions of the 1972 Act and Proposition 218; and the City Council now desires to approve the assessments and diagram.

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

RECITALS
Section 1. The above recitals are all true and correct and are incorporated herein by this reference.

Section 2. This City Council hereby finds and determines that the procedures for the consideration of the levy of the annual assessments have been undertaken in accordance with the 1972 Act and Proposition 218. The proposed assessments for EXHIBIT 3

Page 175 of 177 ends

Resolution xx-25

Page 2 of 3 ends

Fiscal Year 2025/26 are not proposed to be increased beyond what was previously authorized at the time of formation of the District.

DETERMINATION AND CONFIRMATION
Section 3. The final assessments and diagram for the proceedings, as contained in the Report, are hereby approved and confirmed.

Based upon the Report, testimony, and other evidence presented at the Public Hearing, the City Council hereby makes the following determinations regarding the proposed assessments:
a. The proportionate special benefit derived by each assessed parcel has been determined in relationship to the entirety of the cost of the operations, maintenance and servicing of the improvements.
b. The assessments do not exceed the reasonable cost of the proportional special benefit conferred on each parcel.
c. Only special benefits have been assessed.

The assessments for the District contained in the Report for Fiscal Year 2025/26 are hereby confirmed and levied upon the assessable lots or parcels within the District in the amounts set forth in the Report.

ORDERING OF MAINTENANCE
Section 4. The public interest and convenience requires and this legislative body does hereby order the maintenance work to be performed as said maintenance work is set forth in the Report and as previously declared and set forth in the Resolution of Intention.

FILING WITH SECRETARY
Section 5. The above referenced Report shall be filed in the Office of the City Clerk and shall remain open for public inspection.

ENTRY UPON THE ASSESSMENT ROLL
Section 6. The County Auditor shall enter onto the County assessment roll, opposite each lot or parcel of land, the amount assessed thereupon, as shown in the Report.

Page 176 of 177 ends
← All documents from this meeting