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.
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
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.
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
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
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
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
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
Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
20 APPENDIX B – DISTRICT ASSESSMENT DIAGRAM
Engineer’s Report
Westwood Country Landscape and Lighting Maintenance District City of Escalon
Fiscal Year 2025-26
21 APPENDIX C – IMPROVEMENT MAP
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
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.
Resolution XX-25
RESOLUTION NO. XX-25
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON INITIATING
PROCEEDINGS FOR THE ANNUAL LEVY OF ASSESSMENTS AND ORDERING
THE PREPARATION OF ANNUAL ASSESSMENT REPORTS FOR THE CITY OF ESCALON’S WESTWOOD COUNTRY LANDSCAPE AND LIGHTING
MAINTENANCE DISTRICT NO. 02-1 FOR FISCAL YEAR 2025/26
WHEREAS, the City Council of the City of Escalon has previously formed a special maintenance district pursuant to the terms of the “Landscaping and Lighting Act of 1972” (the “1972 Act”), being Division 15, Part 2 of the Streets and Highways Code of the State of California (commencing with Section 22500). Said special maintenance district is known and identified as the Westwood Country Landscape and Lighting Maintenance District No. 02-1 (hereafter referred to as the “District”); and,
WHEREAS, the City Council has retained Harris & Associates (“Harris”) for the purpose of assisting with the annual levy of the District and to prepare and file with the City Clerk, the Annual Assessment Report (“Report”) for the District in accordance with the 1972 Act.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. ANNUAL ASSESSMENT REPORT: The City Council wishes to initiate proceedings for the preparation of the Annual Assessment Report and hereby orders Harris to prepare and file with the City Clerk, the Report concerning the annual levy and collection of assessments for the District. Said levy and collection shall be for the fiscal year commencing July, 1, 2025 and ending June 30, 2026 in accordance with Chapter 3, Section 22622 of the 1972 Act.
SECTION 2. PROPOSED IMPROVEMENTS: There are no new improvements or any substantial changes in the existing improvements proposed to be implemented with this Resolution.
EXHIBIT 3
Resolution XX-25
PASSED, APPROVED AND ADOPTED this 7th day of July 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
______________________________
Andrew Hagan, Mayor
ATTEST:
___________________________
MICHELE BATES, Deputy City Clerk
Resolution XX-25
RESOLUTION NO. XX-25
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON FOR
PRELIMINARY APPROVAL OF THE ANNUAL ASSESSMENT REPORT
REGARDING THE PROPOSED LEVY AND COLLECTION OF ASSESSMENTS
FOR THE WESTWOOD COUNTRY LANDSCAPE AND LIGHTING
MAINTENANCE DISTRICT NO. 02-1 FOR FISCAL YEAR 2025/26
WHEREAS, the City Council, pursuant to the provisions of the “Landscaping and Lighting Act of 1972” (the “1972 Act”), being Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500) did by previous Resolution, order the preparation of an Annual Assessment Report (the “Report”) for the special maintenance district known and designated as the Westwood Country Landscape and Lighting Maintenance District No. 02-1 (the “District”); and, WHEREAS, there has now been presented to the City Council the Report as required by Chapter 1, Article 4, Section 22566 of the 1972 Act; and, WHEREAS, the City Council has carefully examined and reviewed the Report as presented and is preliminarily satisfied with said Report, each and all of the budgets items and documents as set forth therein and is satisfied that the assessment amounts, on a preliminary basis, have been spread in accordance with the special benefit received from the improvements, operation, maintenance and services to be performed within the District as set forth in said Report.
NOW, THEREFORE BE IT RESOLVED, DETERMINED AND ORDERED BY THE CITY COUNCIL FOR THE DISTRICT, AS FOLLOWS:
SECTION 1. That the above recitals are true and correct.
SECTION 2. That the Report as presented, consisting of the following:
a. A Description of Improvements to be maintained and serviced. b. A description of the annual Costs and Expenses of the District. c. The Method of Apportionment of Assessments.
d. An Assessment Roll showing the assessments to be levied against each assessable parcel in the District.
e. A Diagram showing the boundaries of the District.
is hereby approved on a preliminary basis and is ordered to be filed in the office of the City Clerk as a permanent record and to remain open to public inspection.
SECTION 3. That the City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.
EXHIBIT 4
Resolution XX-25
PASSED, APPROVED AND ADOPTED this 7th day of July 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Andrew Hagan, Mayor
ATTEST:
MICHELE BATES, Deputy City Clerk
Resolution XX-25
RESOLUTION NO. XX-25
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON DECLARING
ITS INTENT FOR THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS FOR
THE WESTWOOD COUNTRY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 02-1 FOR FISCAL YEAR 2025/26
WHEREAS, the City Council has by previous Resolutions formed said special maintenance district and has initiated proceedings for Fiscal Year 2025/26, pursuant to the provisions of the “Landscaping and Lighting Act of 1972” (the “1972 Act”), being Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500) that provides for the levy and collection of assessments by San Joaquin County to pay for the annual maintenance and servicing costs of all improvements and facilities related thereto. Said special maintenance district is known and identified as the Westwood Country Landscape and Lighting Maintenance District No. 02-1 (hereafter referred to as the “District”); and, WHEREAS, following the May 5, 2025 City Council meeting it was determined necessary to restart the annual assessment collection proceedings to allow time for additional review and preparation of necessary documents, therefore all previous resolutions related to the collection of annual assessments for the District adopted on May 5, 2025 are superseded by the resolutions adopted on July 7, 2025; and,
WHEREAS, the City Council has retained Harris & Associates (“Harris”) for the purpose of assisting with the annual levy of the District and to prepare and file an Annual Assessment Report (the “Report”) for the District, in accordance with the 1972 Act; and, WHEREAS, upon review of the estimated costs of certain improvements it has been determined that such costs are greater than what can be conveniently raised from a single year’s annual assessment, therefore the City Council finds 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.
NOW, THEREFORE BE IT RESOLVED, DETERMINED AND ORDERED BY THE CITY COUNCIL, FOR THE DISTRICT, PURSUANT TO CHAPTER 3, SECTION 22624 OF THE 1972 ACT, AS FOLLOWS:
Section 1 Intention: The City Council hereby declares that it is its intention to seek the annual levy of the District pursuant to the 1972 Act for Fiscal Year 2025/26, over and including the land within the District boundaries and to levy and collect assessments on all benefitting land to pay the annual costs of the maintenance and servicing of the improvements located within the District. The City Council finds that the public’s best interest requires such levy and collection.
Section 2 Report and District Boundaries: The boundaries of the District are described in the Report, on file with the City Clerk and incorporated herein by this reference. Please refer to the Report for a full and complete description of the improvements, the specific boundaries of the District, the proposed assessments, and diagram.
EXHIBIT 5
Resolution XX-25
Section 3 Description of Improvements: The improvements within the District may include, but are not limited to: turf, shrubs, plants and trees, landscaping, street lighting, irrigation and drainage systems, graffiti removal, pedestrian walkways, landscape lighting, masonry walls, playground equipment, benches, trash cans, and associated appurtenances within the public rights-of-way or specific easements. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a healthy, vigorous and/or satisfactory operating condition. There are no new improvements or any substantial changes proposed to existing improvements.
Section 4 Proposed Assessment Amounts: For Fiscal Year 2025/26, the proposed assessments are shown in the Report. The assessments are not proposed to be increased from the previous year as defined in section 22630.5 of the 1972 Act and Government Code, section 54954.6.
Section 5 Installment Assessments: The City Council finds it necessary to collect assessments for the purpose of funding certain improvements which cannot be conveniently raised from a single year’s annual assessment, therefore the City Council finds 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. The information related to the installment assessments is attached as Exhibit “A” hereto and is incorporation herein be this reference.
Section 6 Public Hearing: The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the 1972 Act.
Section 7 Notice: The City Council shall give notice of the time and place of the Public Hearing to all property owners within the District by causing the publishing of this Resolution once in the local newspaper not less than ten (10) days before the date of the Public Hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City for the posting of notices. All interested persons shall be afforded the opportunity to hear and be heard.
Section 8 Notice of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Monday, July 21, 2025 at 7:00 p.m. at Escalon City Hall, located at 2060 McHenry Avenue, Escalon.
Section 9 The City Clerk is hereby authorized and directed to give notice of said Public Hearing as provided by the 1972 Act.
Resolution XX-25
PASSED, APPROVED AND ADOPTED this 7th day of July 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
______________________________
Andrew Hagan, Mayor
ATTEST:
___________________________
MICHELE BATES, Deputy City Clerk
Resolution XX-25
Exhibit “A”
Installment Assessment Information
A. Playground Equipment
i. Estimated total costs to complete $110,000
ii. Total number of annual installments to complete: 25 years iii. Funds will be collected each Fiscal Year through Fiscal Year 2050-56 iv. $23.62 of the actual assessment goes to Capital Replacement B. Comprehensive Tree Trimming
i. Estimated total costs to complete $20,000
ii. Total number of annual installments to complete: 7 years iii. Funds will be collected each Fiscal Year through Fiscal Year 2032-33 iv. $15.34 of the actual assessment goes to Capital Replacement C. Masonry Wall Bordering Swanson Park (200 LF)
i. Estimated total costs to complete $26,400
ii. Total number of annual installments to complete: 30 years iii. Funds will be collected each Fiscal Year through Fiscal Year 2055-56 iv. $4.73 of the actual assessment goes to Capital Replacement D. Chain Link Fence Around Pump Station in Swanson Park (120 LF) i. Estimated total costs to complete $3,600
ii. Total number of annual installments to complete: 30 years iii. Funds will be collected each Fiscal Year through Fiscal Year 2055-56 iv. $0.84 of the actual assessment goes to Capital Replacement
ITEM NO. 11
COUNCIL AGENDA ITEM
FOR JULY 7, 2025
Prepared By: Jaylen French, City Manager
Date: June 30, 2025
Subject: Consideration of Fee Waiver Policy to Waive Certain User Fees Applicable to Other Local Government Agencies
Recommendation:
Consider Resolution xx-25 Adopting a User Fee Waiver Policy to Waive Certain User Fees Imposed Upon Local Government Agencies, Authorizing the City Manager to Approve Such Waivers, and Approving Certain Other Related Actions
Background and Discussion:
At the March 3, 2025 Escalon City Council meeting, Councilmember Strohman sought support for an Agenda Item Request for the City to consider developing a policy between partner agencies to waive or reduce fees for service. The idea was supported by Mayor Hagan and Mayor Pro Tem Walker.
The City occasionally receives requests for services from local government agencies for which the City Council has adopted a user fee (“User Fee”) to be paid by the applicant to cover the costs of such services. The Escalon Consolidated Fire Protection District (the “Fire District”) and Escalon Unified School District (EUSD) are among those local government agencies that make such requests. Imposing the User Fees on other Agencies, particularly the Fire District and School District, limits the funding available for those agencies to provide for the public health, safety, and welfare of City residents, businesses, and visitors. Therefore, it could be in the best interest of all City residents, businesses, and visitors that, to the maximum extent possible, all funding available to provide for such public health, safety, and welfare should be reserved for such purposes. To that end, this item is for the City Council to consider establishing an administrative process for such local government agencies to request and obtain User Fee waivers (the “User Fee Waiver Policy”).
The proposed User Fee Waiver Policy allows the City Manager, or designee, upon prior approval of the City Council, to grant User Fee waivers ore reductions to local government agencies and public safety organizations, and in particular the Escalon Fire District, Escalon Unified School District and Escalon Community Ambulance. If needed, the City Council may suspend the User Fee Waiver Policy.
Additionally, the City Council may cancel or modify the User Fee Waiver Policy at any time without notice.
At the June 16, 2025 City Council meeting, the Council deliberated on this matter and directed staff to revise the approach so that fee waivers or reductions are not automatic, but instead are requested through City staff and then subsequently considered by the Council prior to payment of fee. Further, there shall be a general limit or cap to the fee waiver or reduction so that the City does not lose significant funds for services rendered, or give the impression to constituents that the City has approved a gift of public funds.
The policy will also include public service organizations.
Fiscal Impact:
It is anticipated that there will be little measurable fiscal impact in adopting the User Fee Waiver Policy as it is limited to requests submitted by local government agencies which have historically represented a de minimis percentage of City total requests for services.
Attachments:
1. Resolution xx-25, Considering a Fee Waiver Policy to Waive Certain User Fees Applicable to Other Local Government Agencies
82108.00100\43732208.1
ATTACHMENT 1
RESOLUTION NO.______
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ESCALON ADOPTING A USER FEE WAIVER POLICY TO
WAIVE CERTAIN USER FEES IMPOSED UPON LOCAL
GOVERNMENT AND PUBLIC SAFETY AGENCIES,
AUTHORIZING THE CITY MANAGER TO EXECUTE
SUCH WAIVERS, AND APPROVING CERTAIN OTHER
RELATED ACTIONS
WHEREAS, the City of Escalon (the “City”) City Council (the “City Council”) has, by previous resolution, approved a master fee schedule containing various user and regulatory fees applicable to the provision of certain City services, use of City property, and other purposes (the “User Fees”); and
WHEREAS, on occasion other local government agencies (“Agencies”), in particular the Escalon Consolidated Fire Protection District (the “Fire District”) and Escalon Unified School District (the “School District”), and Public Safety Organizations, in particular the Escalon Community Ambulance (“Community Ambulance”) find it necessary to request certain services of the City or the use of City property subject to the User Fees; and WHEREAS, it is well known and acknowledged that California Agencies face ongoing and significant challenges in obtaining the necessary and vital revenue needed to fund the public services they are obligated to provide; and
WHEREAS, imposing the User Fees on other Agencies, particularly the Fire District , School District and Community Ambulance, limits the funding available to provide for the public health, safety, and welfare of City residents, businesses, and visitors, and the City Council has determined it is in the best interest of all City residents, businesses, and visitors that, to the maximum extent possible, all funding available to provide for such public health, safety, and welfare should be reserved for such purposes; and
WHEREAS, it is the intention of the City Council to adopt a User Fee waiver or reduction policy (the “User Fee Waiver Policy”) applicable to Agencies, and in particular the Fire District, School District and Community Ambulance, and through such policy the City Manager, after approval by the City Council, shall be authorized to waive altogether, or as the situation requires, reduce the applicable User Fees due and payable from Agencies; and WHEREAS, the City Council now desires to approve the User Fee Waiver or Reduction Policy.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ESCALON AS FOLLOWS:
SECTION 1. The foregoing recitals are true and correct and are incorporated herein by this reference.
82108.00100\43732208.1
ATTACHMENT 1
SECTION 2. The City Council hereby makes the following findings:
a) It is in the public interest, and indeed a public benefit, that revenues to be utilized for the provision of public services, including but not limited to, the provision of fire and suppression services, educational or public safety, be retained and used for such purposes to the maximum extent possible;
b) By waiving or reducing certain User Fees, there is a public benefit to all City residents, businesses, and visitors because such waiver preserves the limited and vital revenue to be used for the purpose of providing public services, including but not limited to, the provision of fire protection and suppression services, which if left unfunded the City would otherwise need to fund; and c) That because of such public benefits, the User Fee Waiver Policy does not violate article XVI, section 6 of the California Constitution, known as the Gift of Public Funds Doctrine.
SECTION 3. The City Council hereby approves the User Fee Waiver Policy.
SECTION 4. The City Council further authorizes the City Manager, or City Manager’s designee, to execute any and all User Fee waivers involving Agencies which were previously approved by the City Council, execute documentation evidencing the City Council’s approval of the User Fee Waiver or Reduction Policy on behalf of the City pursuant to this Resolution, and to take any other such actions as are necessary or appropriate to carry out the City Council’s direction as set forth herein.
SECTION 5. The City Council may suspend the User Fee Waiver or Reduction Policy at any time. The City Council may cancel of modify the User Fee Waiver Policy at any time without notice, including notice to any applicant.
SECTION 6. The City Council determines that this Resolution and the actions authorized hereunder are not considered a “Project” as defined by the California Environmental Quality Act (“CEQA”). Pursuant to California Code of Regulations, Title 14, Section 15378(a), a “Project” means the whole of an action, which has a potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment.
Adoption of this Resolution establishes a policy to establish reduced User Fees, and is considered exempt from CEQA pursuant to Section 15378(b), in that a “Project” does not include: (5) Organizational or administrative activities of governments that will not result in direct or indirect physical changed in the environment.
SECTION 7. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid by a court of competent jurisdiction, such invalidity shall not affect other provisions or applications of this Resolution that can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are declared to be severable. The City Council declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion of this Resolution.
SECTION 8. This Resolution shall become effective immediately upon its adoption.
82108.00100\43732208.1
ATTACHMENT 1
PASSED, APPROVED AND ADOPTED this 7th day of July 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
______________________________
ANDREW HAGAN, Mayor
ATTEST:
___________________________
MICHELE BATES, Deputy City Clerk
Approved as to form:
FRANK SPLENDORIO, City Attorney