Agenda — Escalon City Council, June 1, 2026 (part 2 of 2)

Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
Improvements and Services Provided
The following are the specific improvements maintained and serviced within the District:
 Maintenance and uƟlity 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.  GraffiƟ abatement on exterior masonry walls of tract.  Landscape maintenance in the neighborhood park located at 1568 Narcissus Way.  UƟliƟes including water and electricity for landscaping and lighƟng.  Shared wood fence along Narcissus Way.*
 White picket fence in Estates Park.*

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
* 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 Ɵme of formaƟon. These were added to the list of Improvements in 2024, to ensure future maintenance and replacement.

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

The esƟmated budget for the annual maintenance and servicing of the improvements and the proporƟonate share of administraƟon costs of the District have been prepared based on the esƟmated and recent historical costs of the District. The 2026-27 District budget is shown on the following page.

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
Part 2 – Estimate of Cost
The esƟmated budget for the annual maintenance and servicing of the improvements and the proporƟonate share of administraƟon costs of the District have been prepared based on the esƟmated and recent historical costs of the District. The 2026-27 District budget is shown below.

Table 1 – Fiscal Year 2026-27 EsƟmate of Cost and Budget Budget Item Costs
Utility – Water (based on prior year consumptions w/current rates) $3,384.00 Sidewalk Repair from Street Tree Damage $0.00
Public Works Maintenance White Picket Fence in Estates Park $0.00 Contract Services – Street Lights (14 lights @ avg. of $8.16 each – monthly) $1,371.00 Contract Services – Park Maintenance ($670.00 monthly contract plus incidentals) $8,040.00 Professional Services - Legal $2,763.00
Professional Services – Public Works (inspection, repairs & maintenance) $136.00 Property Tax Charges $114.00
Direct Costs Sub-Total (a) $15,808.00
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 (b) $2,600.00
Professional Services – Engineer (SCI Consulting Group charge of $729.50 per quarter) $2,918.00 Public Mail Notice ($1.50 per parcel) $57.00
General Government Charge (City admin fee – See Descriptions below) $657.00 County Administration Fee $102.00
Rounding Adjustment (to make an even penny for tax roll purposes) $0.00 Administrative Costs Sub-Total (c) $3,734.00
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS (a+b+c) $22,142.00 Operating Reserve Collection/(Reduction) (d) - TOTAL BALANCE TO ASSESSMENT (a+b+c+d=e) $22,142.00 Total Assessable Parcels/EDUs (f) 38
ASSESSMENT PER PARCEL/EDU (e/f) $582.68

ADMINISTRATIVE COSTS

CITY OF ESCALON
Estates Landscape and Lighting Maintenance District No. 06-1 ESTIMATE OF COST — Fiscal Year 2026-27

DIRECT COSTS

CAPITAL REPLACEMENT COSTS

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
A detailed schedule of actual year-to-date Fiscal Year 2025-26 expenses supporƟng the Fiscal Year 2026-27 budget esƟmates is provided in Appendix D – Expense Report.

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 contribuƟon 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. EsƟmated beginning and ending fund balances for Fiscal Year 2026-27 are shown in the following table.

CITY OF ESCALON
Estates Landscape and Lighting Maintenance District No. 06-1 DISTRICT FUND BALANCES — Fiscal Year 2026-27
Description FY 2026-27 (Estimated )

OPERATING RESERVE FUND
Beginning Balance (July 1) $4,951.00
Operating Reserve Collection ($5,194.00)
Interest Revenue -
Estimated Reserve Fund Balance (June 30) ($243.00)

CAPITAL REPLACEMENT FUND
Beginning Balance (July 1) -
Capital Replacement Collections -
Interest Revenue -
Estimated Capital Replacement Fund Balance (June 30) -

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
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
The following are the specific improvements being maintained and serviced within the District:
 UƟlity – Water & Electricity: The costs to provide electrical and water uƟliƟes to the landscape and lighƟng improvements within the District.  Contract Services – Streetlights: The contracƟng costs associated with the Modesto IrrigaƟon District to provide electricity for illuminaƟon and maintenance of the streetlights and poles within the District.
 Contract Services – Park Maintenance: The contracƟng costs associated with a landscaping contractor to perform the landscape maintenance duƟes associated with the improvements within the District. The District had a change in the landscape contract in March 2021 that included a significant increase. The prior contract had been in place since the incepƟon of the District (2006), with no increase. The current monthly contract is $670 with addiƟonal incidentals.
 Professional Services – Public Works: Costs associated with individuals within the Public Works Department who contribute Ɵme to inspecƟon of the improvements, necessary repairs and other maintenance. The City has budgeted to minor sidewalk repairs during the 2026-27 fiscal year, as shown on the budget page.  Professional Services – Engineer: The contracƟng costs associated with hiring a company to manage and perform the annual administraƟon duƟes of the District.

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2026-27
 General Government Charge: Costs associated with individual City Staff and Management (City Clerk, City Council, City Manager, Finance Director, City Engineer, etc.) who contribute Ɵme to the annual administraƟon and oversight of the District.

This may include but is not limited to, preparaƟon for and aƩendance of meeƟngs, preparaƟon and posƟng of public noƟces, budgeƟng, inspecƟon, etc. This cost is calculated based on an allocaƟon plan accepted by the City Council in June 2018, prepared by Clear Source Financial.
 County AdministraƟon Fee: The County costs related to placement of the annual assessment charges onto the tax roll and the generaƟon of annual tax bills related thereto. This charge is the lesser of $3.00 per parcel or 1% of the total levy amount submiƩed per District.
 OperaƟng Reserve CollecƟon/(ContribuƟon): This item shows any collecƟons which adds to the OperaƟng Reserve Fund balance, or contribuƟons made from the OperaƟng Reserve Fund, to offset the annual budget.
 EsƟmated Reserve Fund Balances: These items show the esƟmated OperaƟng Reserve Fund amounts at the beginning and end of the fiscal year. The esƟmated ending balance reflects any collecƟons or reducƟons from the esƟmated beginning balance.

Description of Capital Replacement Items
 Comprehensive Street Tree Trimming: Funds collected on an annual basis for periodic comprehensive trimming of the 18 street trees along the interior streets of the tract. Street tree maintenance is performed on a rotaƟng schedule to ensure tree health, public safety, and conƟnued aestheƟc benefit to the District.  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 aŌer 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 esƟmate is $85,400, in 2024 dollars.

To account for inflaƟon over the next thirty-two years, 2% has been added to the annual collecƟon amount. This percentage will be re-evaluated occasionally to

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
determine if an adjustment to the annual collecƟons is necessary. The esƟmated full replacement cost in 2066 is esƟmated 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 aŌer 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 esƟmate is $20,800, in 2024 dollars. To account for inflaƟon over the next 5 years, 2% has been added to the annual collecƟon amount. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collecƟons is necessary. The esƟmated full replacement cost in 2029 is $22,965.

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
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 submiƩed 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.

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
Part 4 – Method of Apportionment
General
This secƟon includes an explanaƟon of the special benefits to be derived from the maintenance, operaƟons, and repair acƟviƟes, the criteria for the expenditure of assessment funds and the methodology used to apporƟon the total assessments to properƟes within the proposed Assessment District. The proposed Assessment District area consists of all Assessor Parcels included within The Estates Landscape and LighƟng Maintenance District No. 06-1 boundary.

Pursuant to ProposiƟon 218, the method used for apporƟoning the assessment is based upon the proporƟonal special benefits conferred to the properƟes over and above the general benefits conferred to real property in the proposed Assessment District, or to the public at large. Special benefit is calculated for each parcel in the District using the following process:

1.) IdenƟficaƟon of all benefit factors derived from the Improvements.

2.) CalculaƟon of the proporƟon of these benefits that are general.

3.) DeterminaƟon of the relaƟve special benefit within different areas (zones of benefit) of the Assessment District, if any.

4.) DeterminaƟon of the relaƟve special benefit per property type.

5.) CalculaƟon of the specific assessment for each individual parcel based upon special vs. general benefit, zones, property type and other supporƟng aƩributes.

The District consists of certain assessor parcels within the boundaries as defined by the Assessment Diagram referenced in this report and the parcels idenƟfied by the Assessor Parcel Numbers listed with the levy roll. The parcel list includes all privately and publicly owned parcels as shown. The method used for apporƟoning the Assessment is based upon the relaƟve special benefits to be derived by the properƟes in the District over and above general benefits conferred on real property or to the public at large. The Assessment is apporƟoned to lots and parcels in proporƟon to the relaƟve special benefit from the improvements.

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2026-27
Streets and Highways Code SecƟon 22573 requires that maintenance assessments be levied according to benefit rather than according to assessed value. This secƟon states:

The net amount to be assessed upon lands within an assessment district may be apporƟoned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proporƟon to the esƟmated benefits to be received by each such lot or parcel from the improvements.
— Streets and Highways Code SecƟon 22573
DefiniƟons from Streets and Highways Code:

SecƟon 22525 “Improvement” means one or any combinaƟon of the following:
(a) InstallaƟon and planƟng of landscaping
(b) The installaƟon and construcƟon of statuary, fountains and other ornamental structures and faciliƟes.
(c) The installaƟon and construcƟon of public lighƟng faciliƟes, including but not limited to traffic signals.
(d) The installaƟon or construcƟon of any faciliƟes 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 installaƟon or construcƟon of curbs, guƩers, sidewalks, walls or paving, or water, irrigaƟon, drai9nage or electrical faciliƟes.
(e) The installaƟon of parks or recreaƟonal improvements, including, but not limited to all of the following:

1. Land preparaƟon such as grading, leveling, cuƫng and filling, sod, landscaping, irrigaƟon systems, sidewalks and drainage

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(h) The acquisiƟon of any exisƟng improvement otherwise authorized pursuant to this secƟon.
(i) The acquisiƟon or construcƟon of any community center, municipal auditorium or hall, or similar public facility for the indoor presentaƟon or performances, shows, stage producƟons, fairs, convenƟons, exhibiƟons, pageants, meeƟngs, parƟes or other group acƟviƟes or funcƟons, whether such, acƟviƟes or funcƟons are public or private.

SecƟon 22526 “Incidental Expenses” include all of the following:
(a) The costs and preparaƟon of the report, including plans, specificaƟons, esƟmates, diagrams and assessment.
(b) The costs of prinƟng, adverƟsing and giving of published, posted and mailed noƟces.
(c) CompensaƟon payable to the county for the collecƟon of assessments. (d) CompensaƟon of any engineer or aƩorney employed to render services in proceedings pursuant to this part.
(e) Any other expenses incidental to the construcƟon, installaƟon or maintenance and servicing of the improvements.
(f) Any expenses incidental to the issuance of bonds or notes pursuant to SecƟon 22662.5 of the Act.
(g) Any costs associated with any elecƟons held for the approval of a new or increased assessment.

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proceedings pursuant to this part.
(e) Any other expenses incidental to the construcƟon, installaƟon or maintenance and servicing of the improvements.
(f) Any expenses incidental to the issuance of bonds or notes pursuant to SecƟon 22662.5 of the Act.
(g) Any costs associated with any elecƟons held for the approval of a new or increased assessment.

SecƟon 22531 “Maintain” or “maintenance” include means the furnishing of services and materials for the ordinary and usual maintenance, operaƟon 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 culƟvaƟon, irrigaƟon, trimming, spraying, ferƟlizing or treaƟng for disease and injury.
(c) The removal of trimmings, rubbish, debris and other solid waste. (d) The cleaning, sandblasƟng and painƟng of walls and other improvements to remove or cover graffiƟ.

The 1972 Act permits the designaƟon of areas of benefit within any individual assessment district if "by reason of variaƟons in the nature, locaƟon, 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 ProposiƟon 218, which has been codified as ArƟcles XIIIC and XIIID of the California ConsƟtuƟon. ProposiƟon 218 imposed a number of substanƟve and procedural requirements on taxes, assessments, and property-related fees imposed by local governments in California.

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2026-27
The method of apporƟonment described in this Report, and confirmed by the City Council, uƟlizes commonly accepted engineering pracƟces established pursuant to the 1972 Act and the California ConsƟtuƟon for the allocaƟon of special benefit assessments. The calculaƟon of assessments is based upon the parcel type and the services and improvements provided to equitably apporƟon 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.

Introduction to Special Benefit versus General Benefit
ArƟcle XIIIC of the California ConsƟtuƟon requires any local agency proposing to increase or impose a benefit assessment to “separate the general benefits from the special benefits conferred on a parcel.” The raƟonale for separaƟng special and general benefits is to ensure that property owners subject to the benefit assessment are not paying for general benefits.

An assessment can fund special benefits but cannot fund general benefits. Accordingly, a separate esƟmate of the special and general benefit is given in this secƟon.

In other words:

There is no widely accepted or statutory formula for general benefit. General benefits are benefits from improvements or services that are not special in nature, are not “parƟcular and disƟnct” and are not “over and above” benefits received by other properƟes. SVTA vs.

SCCOSA provides some clarificaƟon by indicaƟng that general benefits provide “an indirect, derivaƟve advantage” and are not necessarily proximate to the improvements.

Total
Benefit =
General
Benefit + Special Benefit

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2026-27
Special Benefits
The improvements and associated costs have been allocated to the assessable properƟes within the District based upon the special benefit received by those properƟes. The improvements for which the properƟes are assessed have been idenƟfied as necessary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and conƟnuing maintenance and servicing of those improvements are strictly the obligaƟon of the properƟes within the District.

The method of apporƟonment described in this Report is based on the premise that each assessable parcel or unit receives disƟnct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping.

In accordance with ArƟcle XIII D, SecƟon 4 of the California ConsƟtuƟon:
“Special benefit means a parƟcular and disƟnct 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 properƟes due to proximity and accessibility of the improvements.
 Improved aestheƟc appeal provided by a posiƟve representaƟon of the development, neighborhood, and the community.
 Improved accessibility for emergency vehicles.
 Reduced vandalism and other criminal acƟvity.

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 properƟes within the District. It has been determined therefore, any access or use by properƟes or individuals outside the District is completely incidental and the costs of operaƟng, maintaining, and servicing said improvements therefore provides no measurable benefit to outside properƟes or individuals.

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Hence, General benefit has been determined to be de minimis, and no offseƫng, nonassessment contribuƟon is required.

Zones of Benefit
The assessment district was formed to provide a funding source for the maintenance and services of landscaping and lighƟng improvements within the boundaries of the Assessment District. The boundaries of the Assessment District have been narrowly drawn to include only properƟes that will specially benefit from the maintenance and services and would receive a declining level of service if the Assessments were not approved.

The SVTA decision indicates:

In a well-drawn district — limited to only parcels receiving special benefits from the improvement — every parcel within that district receives a shared special benefit. Under secƟon 2, subdivision (i), these benefits can be construed as being general benefits since they are not “parƟcular and disƟnct” and are not “over and above” the benefits received by other properƟes “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properƟes directly benefiƟng from an improvement. Indeed, the ballot materials reflect otherwise. Thus, if an assessment district is narrowly drawn, the fact that a benefit is conferred throughout the district does not make it general rather than special. In that circumstance, the characterizaƟon of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g., proximity to park) or receives an indirect, derivaƟve advantage resulƟng from the overall public benefits of the improvement (e.g., general enhancement of the district’s property values).

Therefore, zone of benefit within the assessment district are not warranted.

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
Maximum Annual Rate Formula (Cost of Living Adjustments) It is generally recognized that most budgetary items will be impacted by inflaƟon in future years. In accordance with the California ConsƟtuƟon, SecƟon 53739 (b)(1), assessments “may be adjusted for inflaƟon pursuant to a clearly defined formula…” A formula for an inflaƟonary adjustment is therefore included as part of the maximum assessment for this District. Said inflaƟonary adjustment was authorized by the City Council and approved by the property owner(s) at the Ɵme of formaƟon. 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 ConsƟtuƟon, ArƟcle XIII D, SecƟon 4c that requires a public hearing and certain protest procedures, including mailed noƟce of the public hearing and property owner protest balloƟng. 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 obligaƟon of each parcel.

The definiƟon 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 iniƟal maximum assessment for this District was established at the Ɵme of formaƟon and was assessed for the first Ɵme during the 2006-07 fiscal year. That iniƟal maximum assessment was $445.06 per Equivalent Dwelling Unit (“EDU”). This iniƟal 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 iniƟal maximum assessment established in Fiscal Year 2006-07, adjusted annually by the greater of the Bureau of Labor StaƟsƟcs, Consumer Price Index for the month of April, All Urban Consumers, (“CPI”)

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for the San Francisco/Oakland/San Jose area or three percent (3%). Should the Bureau of Labor StaƟsƟcs revise or disconƟnue the preparaƟon of such index, the City reserves the right to use such revised index or a comparable system to determine fluctuaƟons 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 aŌer the formaƟon 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 (2026-27) shall be $867.61. 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 ProposiƟon 218.

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Table 3 – Adjusted Maximum Assessment Rate History
Assessment Methodology
The benefit formula used to determine the financial obligaƟon for each parcel is based on the improvements benefiƫng 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 distribuƟng District costs in maintenance districts such as this uƟlizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apporƟonment. This method uƟlizes various property characterisƟcs such as type of development (land-use) and size (units or acreage) to compare the proporƟonal benefit of each property compared to other properƟes benefiƫng from the improvements.

Base Year Max Rate (FY 2006-07): $445.06
Annual Cap Floor (CPI or this %, whichever greater): 3.00% Fiscal Year April CPI % Allowable
Increase
Increase
Calculation
Adjusted Max.

Assessment
Proposed
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 $487.86 $348.74
2010-11 1.70% 3.00% 1.030000000 $502.50 $180.80
2011-12 2.80% 3.00% 1.030000000 $517.58 - 2012-13 2.10% 3.00% 1.030000000 $533.11 - 2013-14 2.40% 3.00% 1.030000000 $549.10 $47.38 2014-15 2.80% 3.00% 1.030000000 $565.57 $183.88
2015-16 2.40% 3.00% 1.030000000 $582.54 $205.26
2016-17 2.70% 3.00% 1.030000000 $600.02 $231.66
2017-18 3.78% 3.78% 1.037888610 $622.75 $217.68
2018-19 3.21% 3.21% 1.032168077 $642.78 $221.28
2019-20 4.00% 4.00% 1.040148612 $668.59 $245.88
2020-21 3.00% 3.00% 1.030003290 $688.65 $265.42
2021-22 3.80% 3.80% 1.038061018 $714.86 $402.32
2022-23 4.99% 4.99% 1.049961379 $750.58 $407.56
2023-24 4.19% 4.19% 1.041917274 $782.04 $447.04
2024-25 3.77% 3.77% 1.037669574 $811.50 $500.02
2025-26 3.00% 3.00% 1.030000000 $835.85 $513.88
2026-27 3.80% 3.80% 1.038000000 $867.61 $582.68
City of Escalon
Estates Landscape and Lighting Maintenance District No. 06-1 ASSESSMENT RANGE FORMULA — Maximum and Proposed Assessments by Fiscal Year

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The District is comprised of two parcel types, residenƟal and commercial. The residenƟal parcels are single-family residenƟal 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 relaƟvely 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 mulƟplied by the annual assessment rate to determine the annual assessment for each parcel.

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2026-27
Appendix A – Assessment Roll
Parcel IdenƟficaƟon 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 Ɵme this Report was prepared and adopted by the City Council.

A lisƟng of parcels assessed within the District for Fiscal Year 2026-27, along with the corresponding assessment amounts, is included on the following pages. If any parcel submiƩed for collecƟon is idenƟfied 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 idenƟfied and resubmiƩed to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmiƩed parcel(s) shall be based on the method of apporƟonment and assessment rate approved in this Report. Therefore, if a single parcel has changed to mulƟple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apporƟonment and assessment rate rather than a proporƟonate 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; uƟlity 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 restricƟons. These types of parcels are considered to receive liƩle or no benefit from the improvements and are therefore, exempted from assessment.

Table 4 – Fiscal Year 2026-27 Assessment Roll
APN Lot Number EDU
2026-27
Maximum
Assessment Rate
2026-27
Approved
Assessment Rate
2026-27 Actual
Assessment Rate
247-150-64 9 0 $860.89 $582.68 $0.00
247-150-65 Por. of 16 1 $860.89 $582.68 $582.68
247-150-66 Por. of 16 1 $860.89 $582.68 $582.68
247-150-67 Por. of 16 1 $860.89 $582.68 $582.68
247-310-03 3 1 $860.89 $582.68 $582.68
247-310-04 4 1 $860.89 $582.68 $582.68

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
247-310-05 5 1 $860.89 $582.68 $582.68
247-310-06 6 1 $860.89 $582.68 $582.68
247-310-07 7 1 $860.89 $582.68 $582.68
247-310-08 8 1 $860.89 $582.68 $582.68
247-310-09 9 1 $860.89 $582.68 $582.68
247-310-10 10 1 $860.89 $582.68 $582.68
247-310-11 11 1 $860.89 $582.68 $582.68
247-310-12 12 1 $860.89 $582.68 $582.68
247-310-13 13 1 $860.89 $582.68 $582.68
247-310-14 14 1 $860.89 $582.68 $582.68
247-310-15 15 1 $860.89 $582.68 $582.68
247-310-16 16 1 $860.89 $582.68 $582.68
247-310-17 17 1 $860.89 $582.68 $582.68
247-310-18 18 1 $860.89 $582.68 $582.68
247-310-19 19 1 $860.89 $582.68 $582.68
247-310-20 20 1 $860.89 $582.68 $582.68
247-310-21 21 1 $860.89 $582.68 $582.68
247-310-22 22 1 $860.89 $582.68 $582.68
247-310-23 23 1 $860.89 $582.68 $582.68
247-310-24 24 1 $860.89 $582.68 $582.68
247-310-25 25 1 $860.89 $582.68 $582.68
247-310-26 26 1 $860.89 $582.68 $582.68
247-310-27 27 1 $860.89 $582.68 $582.68
247-310-28 28 1 $860.89 $582.68 $582.68
247-310-29 29 1 $860.89 $582.68 $582.68
247-310-30 30 1 $860.89 $582.68 $582.68
247-310-31 31 1 $860.89 $582.68 $582.68
247-310-32 32 1 $860.89 $582.68 $582.68
247-310-33 33 1 $860.89 $582.68 $582.68
247-310-34 34 1 $860.89 $582.68 $582.68
247-310-35 A 0 $860.89 $582.68 $0.00
247-310-36 B 0 $860.89 $582.68 $0.00
247-310-37 Por. of 1 1 $860.89 $582.68 $582.68
247-310-38 Por. of 1 1 $860.89 $582.68 $582.68
247-310-39 2 1 $860.89 $582.68 $582.68
TOTALS: 38 $22,141.84

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
Lot # 9 – APN 247-150-64 on the Assessment Roll shown above was purchased by the City to become a storm water liŌ staƟon. This reduced the assessable units within the District from 39 to 38 beginning in 2017-18. AddiƟonally, 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.

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
Appendix B – District Diagram

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
Appendix C – Improvement Map

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
Appendix D – Expense Reports FY 2025-26

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Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27

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Budget Item FY 2025-26
Adopted
FY 2026-27
Proposed $ Change % Change

DIRECT COSTS
Utility – Water (based on prior year consumptions w/current rates) $ 3,592.00 $ 3,384.00 $ (208.00) (5.8%) Sidewalk Repair from Street Tree Damage $ 170.00 $ - $ (170.00) (100.0%) Public Works Maintenance White Picket Fence in Estates Park $ 150.00 $ - $ (150.00) (100.0%) Contract Services – Street Lights (14 lights @ avg. of $12.15 each – monthly) $ 2,041.00 $ 1,371.00 $ (670.00) (32.8%)
Contract Services – Park Maintenance ($670.00 monthly contract plus incidentals) $ 8,040.00 $ 8,040.00 $ - -
Professional Services - Legal $ - $ 2,763.00 $ 2,763.00 100.0% Professional Services – Public Works (inspection, repairs & maintenance) $ 275.00 $ 136.00 $ (139.00) (50.5%) Property Tax Charges $ 228.00 $ 114.00 $ (114.00) (50.0%) Direct Costs Sub-Total $ 14,496.00 $ 15,808.00 $ 1,312.00 9.1%

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

ADMINISTRATIVE COSTS
Professional Services – Engineer (Harris & Assoc. charge of $258.75 per quarter) $ 1,035.00 $ 2,918.00 $ 1,883.00 181.9%
Public Mail Notice ($1.50 per parcel) $ 57.00 $ 57.00 $ - - General Government Charge (City admin fee – See Descriptions below) $ 657.00 $ 657.00 $ - - County Administration Fee $ 102.00 $ 102.00 $ - -
Rounding Adjustment (to make an even penny for tax roll purposes) $ 0.44 $ - $ (100.0%) (0.44) Administrative Costs Sub-Total $ 1,851.44 $ 3,734.00 $ 1,882.56 101.7% SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS $ 18,947.44 $ 22,142.00 $ 3,194.56 16.9% Operating Reserve Collection / (Reduction) $ 580.00 $ - $ (580.00) (100.0%) TOTAL BALANCE TO ASSESSMENT $ 19,527.44 $ 22,142.00 $ 2,614.56 13.4% Total Assessable Parcels/Units 38.0000 38.0000
ASSESSMENT PER PARCEL/EDU $ 513.88 $ 582.68 $ 13.4% 68.80 Description FY 2025-26
Projected
FY 2026-27
Estimated $ Change % Change

OPERATING RESERVE FUND
Estimated Reserve Fund Beginning Balance as of July 1, 2025 $ 1,215.00 $ 4,951.00 $ 3,736.00 307.5% Operating Reserve Collection — Fiscal Year $ 3,736.00 $ (5,194.00) $ (8,930.00) (239.0%) Interest Revenue $ - $ - $ - -
Estimated Reserve Fund Balance Ending June 30 $ 4,951.00 $ (243.00) $ (5,194.00) (104.9%)

CAPITAL REPLACEMENT FUND
Capital Replacement Fund Balance as of July 1, 2025 $ - $ - $ - - Capital Replacement Collections — Fiscal Year $ - $ - $ - - Interest Revenue $ - $ - $ - -
Estimated Capital Replacement Fund Balance Ending June 30 $ - $ - $ - - FY 2025-26 Adopted Rate per EDU/Parcel $ 513.88
FY 2026-27 Proposed Rate per EDU/Parcel $ 582.68
$ Change per EDU/Parcel $ 68.80
% Change 13.4%

ASSESSMENT RATE COMPARISON

CITY OF ESCALON
Estates Landscape and Lighting Maintenance District No. 06-1 FY 2026-27 Proposed Budget vs. FY 2025-26 Adopted Budget

ESTIMATE OF COST (BUDGET)

FUND BALANCES
ATTACHMENT 7

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Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Sunrise Terrace Landscape
Maintenance District
May 2026
Preliminary Engineer’s Report
Pursuant to the Landscape and LighƟng Act of 1972 and ArƟcle XIIID of the California ConsƟtuƟon
ATTACHMENT 8

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Table of Contents
Engineer’s Report for Fiscal Year 2026-27 .................................................................... 3 Sunrise Terrace Landscape Maintenance District ......................................................... 3 Part 1 – Plans and SpecificaƟons ................................................................................. 6 Part 2 – EsƟmate of Cost ............................................................................................. 9 District Fund Balances ................................................................................................. 10 Part 3 – Assessment Diagram .................................................................................... 14 Part 4 – Method of ApporƟonment ........................................................................... 15 General ........................................................................................................................ 15 IntroducƟon to Special Benefit versus General Benefit .............................................. 19 Special Benefits ........................................................................................................... 20 General Benefit ........................................................................................................... 20 Zones of Benefit .......................................................................................................... 21 Assessment Range Formula ........................................................................................ 22 Assessment Methodology ........................................................................................... 24 Appendix A – Assessment Roll .................................................................................. 25 Appendix B – District Diagram .................................................................................. 29 Appendix C – Improvement Map .............................................................................. 30 Appendix D – Expense Reports FY 2025-26 ................................................................ 31

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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 2026-27
The preparaƟon of this Annual Engineer’s Report (“Report”) is in conformance with the obligaƟon 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 proporƟon to the esƟmated benefit to be received by each such lot or parcel of land for Fiscal Year 2026-

27. Prior to 2026-27, the annual administraƟon of this assessment, including the content, format and tone of the Engineer’s Report, was performed by Harris & Associates. Beginning in 2026- 27, SCI ConsulƟng Group has been engaged to provide annual administraƟon services for this assessment. In this role, SCI now provides the annual update to this Engineer’s Report, and for consistency with formaƟon documents, has maintained much of the content, format and tone, while upgrading and clarifying where necessary.

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

Sunrise Terrace Landscape Maintenance District
(HereinaŌer referred to as the “District”),
I, John Bliss, authorized representaƟve of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
PART 1
DescripƟon of Improvements: This part provides a general descripƟon of improvements proposed to be maintained in the District. Plans and specificaƟons for the improvements are on file with the City and are hereby made a part of this Report by reference.

PART 2
EsƟmate of Cost: This part contains the cost esƟmate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2026-27.

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.

PART 4
Method of ApporƟonment of the Assessments: This part describes the method of apporƟonment of assessments, based upon parcel classificaƟon of land within the District in proporƟon to the esƟmated 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 iniƟal methodology established at the Ɵme the District was formed. For parƟculars as to the idenƟficaƟon of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagram
Appendix C – Improvement Map
Appendix D – Expense Reports - FY 2025-26

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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 proporƟon to the esƟmated benefits to be received by each lot or parcel from the services provided.

DATED this 19th day of May, 2026
By
John W. Bliss, Assessment Engineer
License No. C052091

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Part 1 – Plans and Specifications
The District was formed to provide a funding mechanism to ensure the ongoing operaƟon, maintenance and servicing of certain landscape and lighƟng 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 District was formed in 1996 when the City Council adopted a ResoluƟon Approving the FormaƟon of the District. The sole property owner at that Ɵme was McRoy-Wilbur CommuniƟes, Inc.

The District is comprised of the residenƟal development known as Sunrise Terrace Units 3, 4 and 5 and consists of eighty one (81) assessable single-family residenƟal parcels. APN 227- 600-40 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 iniƟal development the parcel usage was changed and it is now a single family home. The plans and specificaƟons for the improvements, showing the general nature, locaƟon, 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 locaƟon of the improvements.

The formula below describes the relaƟonship between the final level of services, the baseline level of service based on exisƟng funding, and the enhanced level of services funded by the assessment if it is approved. It should be noted, due to the fact that current operaƟng costs are increasing at a faster rate than current funding sources, the baseline level of services is diminishing over Ɵme.

Final Level of
Service =
Current Baseline
Level of Service +
Proposed Enhanced
Level of Service

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Below is a more detailed descripƟon of these improvements that are provided for the special benefit of property in the Assessment District.

Maintenance of the masonry wall includes graffiƟ abatement.  A 6-foot masonry wall on the property line along the south side of the Sunrise Terrace Neighborhood Children’s Park.
 Maintenance and uƟlity 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.

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
 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.

The City of Escalon performed site and apparatus modificaƟons for safety compliance within Dinosaur Park during the 2013 year. These safety modificaƟons were budgeted at $3,000 and were included in the 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 esƟmated 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 specificaƟons for the improvements on file in the office of the City Clerk and are incorporated herein by reference.

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Part 2 – Estimate of Cost
The esƟmated budget for the annual maintenance and servicing of the improvements and the proporƟonate share of administraƟon costs of the District have been prepared based on the esƟmated and recent historical costs of the District. The 2026-27 District budget is shown below.

Table 1 – Fiscal Year 2026-27 EsƟmate of Cost and Budget Budget Item Costs
Utility – Water (based on prior year consumption with current rates) $2,965.00 Utility – Electricity (sprinkler timers) $27.00
Annual Collection to Replace Playground Equipment 1 $0.00 Dinosaur Park Annual Rubber Bark Replenishment $0.00
Contract Services – Street Lights (16 lights @ avg. $16.16 each — monthly) $3,103.00 Contract Services – Park Maintenance (monthly contract plus incidentals) $2,016.00 Professional Services – Public Works (inspection, repairs and maintenance) $50.00 Direct Costs Sub-Total (a) $8,161.00
Wrought Iron Fence Around Dinosaur Park (225') $0.00
Replace Masonry Wall Around Dinosaur Park (194') $0.00
Replace Masonry Wall Along Escalon Avenue (430') $0.00
Paint Masonry Wall Along Escalon Avenue $0.00
Capital Replacement Costs Sub-Total (b) -
Professional Services – Engineer (SCI Consulting Group) $2,918.00 Professional Services – Legal Fees $2,303.00
Public Mail Notice ($1.50 per parcel × 81 parcels) $121.50 General Government Charge (City admin fee $99 + $509 General Gov Charges) $608.00 County Administration Fee – Property Tax fee $99.00
Rounding Adjustment $0.00
Administrative Costs Sub-Total (c) $6,049.50
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS (a+b+c) $14,210.50 Operating Reserve Collection/(Reduction) (d) ($4,354.42) TOTAL BALANCE TO ASSESSMENT (a+b+c+d=e) $9,856.08
Total Assessable Parcels/EDUs (f) 81
ASSESSMENT PER PARCEL/EDU (e/f) $121.68

ADMINISTRATIVE COSTS

CITY OF ESCALON
Sunrise Terrace Landscape Maintenance District No. 96-1 ESTIMATE OF COST — Fiscal Year 2026-27

DIRECT COSTS

CAPITAL REPLACEMENT COSTS

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
A detailed schedule of actual year-to-date Fiscal Year 2025-26 expenses through May 13, 2026, supporƟng the Fiscal Year 2026-27 budget esƟmates is provided in Appendix D.

SecƟon 22569 (a) of the 1972 Act allows the District assessments to “…include a reserve which shall not exceed the esƟmated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the city expects to receive its apporƟonment of special assessments and tax collecƟons from the county, whichever is later.” District Fund Balances
Table 2 – 2026-27 District Fund Balance
Description
FY 2025-26
(Projected Year-End)
FY 2026-27
(Estimated)
Beginning Balance (July 1) $6,100.00 $4,624.00
Operating Reserve Collection/(Reduction) ($1,476.00) ($3,787.00) Interest Revenue - - Estimated Reserve Fund Balance (June 30) $4,624.00 $837.00 Beginning Balance (July 1) - -
Capital Replacement Collections - -
Interest Revenue - - Estimated Capital Replacement Fund Balance (June 30) - -

CITY OF ESCALON
Sunrise Terrace Landscape Maintenance District No. 96-1 DISTRICT FUND BALANCES — Fiscal Year 2026-27

OPERATING RESERVE FUND

CAPITAL REPLACEMENT FUND

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Preliminary Engineer’s Report
2026-27
Description of Cost Estimate Items
The following are the specific improvements being maintained and serviced within the District:
 UƟlity – Water & Electricity: The costs to provide electrical and water uƟliƟes to the landscape and lighƟng improvements within the District.  Contract Services – Street Lights: The contracƟng costs associated with the Pacific Gas and Electric Co. to provide electricity for illuminaƟon and maintenance of the streetlights and poles within the District.
 Contract Services – Park Maintenance: The contracƟng costs associated with a landscaping contractor to perform the landscape maintenance duƟes associated with the improvements within the District. Incidentals may include but are not limited to:
tree replacement, sprinkler replacement or repair, etc.  Professional Services – Public Works: Costs associated with individuals within the Public Works Department who contribute Ɵme to inspecƟon of the improvements, necessary repairs and other maintenance.
 Professional Services – Engineer: The contracƟng costs associated with hiring a company to manage and perform the annual administraƟon duƟes of the District.

These services include preparaƟon of reports, resoluƟons, assessment rolls and budgets; preparaƟon and placement of assessment amounts onto the County tax rolls; tracking and upkeep of the District database; answering quesƟons for City staff and property owners; and finally, act as an expert resource in maƩers 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 Ɵme to the annual administraƟon and oversight of the District.

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
 County AdministraƟon Fee: The County costs related to placement of the annual assessment charges onto the tax roll and the generaƟon of annual tax bills related thereto. This charge is the lesser of $3.00 per parcel or 1% of the total levy amount submiƩed per District.
 OperaƟng Reserve CollecƟon/(ContribuƟon): This item shows any collecƟons which adds to the OperaƟng Reserve Fund balance, or contribuƟons made from the OperaƟng Reserve Fund, to offset the annual budget.
 EsƟmated Reserve Fund Balances: These items show the esƟmated OperaƟng Reserve Fund amounts at the beginning and end of the fiscal year. The esƟmated ending balance reflects any collecƟons or reducƟons from the esƟmated beginning balance.

Description of Capital Replacement Items
 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 aŌer approximately 30 years. The equipment for this District was purchased in 1996. It has a current esƟmated replacement cost of $21,000. To account for inflaƟon over thirty years, 10.37% has been added to the annual collecƟon amount, meaning by the year 2026, the costs to replace the equipment will have increased by an esƟmated 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 collecƟons is necessary. In addiƟon to the amounts directly collected for Capital Replacement, any addiƟonal revenue available from the collecƟon of District assessments will be added to this account to help bring the account balance up to the required level.
 Wrought Iron Fence, Masonry Walls and PainƟng: Funds collected on an annual basis for the eventual replacement of the wrought iron fence around Dinosaur Park (225’), the masonry wall around Dinosaur Park (194’), and the masonry wall along Escalon Avenue (430’), as well as periodic painƟng of the masonry wall along Escalon Avenue.

These improvements have finite life spans and will require replacement or

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
refurbishment over Ɵme. EsƟmated annual collecƟons for each item are shown in the budget table above.

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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 submiƩed 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.

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Part 4 – Method of Apportionment
General
This secƟon includes an explanaƟon of the special benefits to be derived from the maintenance, operaƟons, and repair acƟviƟes, the criteria for the expenditure of assessment funds and the methodology used to apporƟon the total assessments to properƟes within the proposed Assessment District. The proposed Assessment District area consists of all Assessor Parcels included within the Sunrise Terrace boundary.

1.) IdenƟficaƟon of all benefit factors derived from the Improvements.

2.) CalculaƟon of the proporƟon of these benefits that are general.

3.) DeterminaƟon of the relaƟve special benefit within different areas (zones of benefit) of the Assessment District, if any.

4.) DeterminaƟon of the relaƟve special benefit per property type.

5.) CalculaƟon of the specific assessment for each individual parcel based upon special vs. general benefit, zones, property type and other supporƟng aƩributes.

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Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Streets and Highways Code SecƟon 22573 requires that maintenance assessments be levied according to benefit rather than according to assessed value. This secƟon states:

SecƟon 22525 “Improvement” means one or any combinaƟon of the following:
(a) InstallaƟon and planƟng of landscaping
(b) The installaƟon and construcƟon of statuary, fountains and other ornamental structures and faciliƟes.
(c) The installaƟon and construcƟon of public lighƟng faciliƟes, including but not limited to traffic signals.
(d) The installaƟon or construcƟon of any faciliƟes 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 installaƟon or construcƟon of curbs, guƩers, sidewalks, walls or paving, or water, irrigaƟon, drainage or electrical faciliƟes.
(e) The installaƟon of parks or recreaƟonal improvements, including, but not limited to all of the following:

1. Land preparaƟon such as grading, leveling, cuƫng and filling, sod, landscaping, irrigaƟon systems, sidewalks and drainage

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2026-27
(h) The acquisiƟon of any exisƟng improvement otherwise authorized pursuant to this secƟon.
(i) The acquisiƟon or construcƟon of any community center, municipal auditorium or hall, or similar public facility for the indoor presentaƟon or performances, shows, stage producƟons, fairs, convenƟons, exhibiƟons, pageants, meeƟngs, parƟes or other group acƟviƟes or funcƟons, whether such, acƟviƟes or funcƟons are public or private.

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2026-27
proceedings pursuant to this part.
(e) Any other expenses incidental to the construcƟon, installaƟon or maintenance and servicing of the improvements.
(f) Any expenses incidental to the issuance of bonds or notes pursuant to SecƟon 22662.5 of the Act.
(g) Any costs associated with any elecƟons held for the approval of a new or increased assessment.

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2026-27
The method of apporƟonment described in this Report, and confirmed by the City Council, uƟlizes commonly accepted engineering pracƟces established pursuant to the 1972 Act and the California ConsƟtuƟon for the allocaƟon of special benefit assessments. The calculaƟon of assessments is based upon the parcel type and the services and improvements provided to equitably apporƟon 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.

An assessment can fund special benefits but cannot fund general benefits. Accordingly, a separate esƟmate of the special and general benefit is given in this secƟon.

In other words:

SCCOSA provides some clarificaƟon by indicaƟng that general benefits provide “an indirect, derivaƟve advantage” and are not necessarily proximate to the improvements.

Total
Benefit =
General
Benefit + Special Benefit

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2026-27
Special Benefits
The improvements and associated costs have been allocated to the assessable properƟes within the District based upon the special benefit received by those properƟes. The improvements for which the properƟes are assessed have been idenƟfied as necessary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and conƟnuing maintenance and servicing of those improvements are strictly the obligaƟon of the properƟes within the District.

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Hence, General benefit has been determined to be de minimis, and no offseƫng, nonassessment contribuƟon is required.

The SVTA decision indicates:

Therefore, zone of benefit within the assessment district are not warranted.

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2026-27
Assessment Range Formula
It is generally recognized that most budgetary items will be impacted by inflaƟon in future years. In an effort to minimize the impact this has on maintenance districts, a formula for inflaƟonary adjustments is typically included as a part of the maximum assessment to be approved by the property owners during the formaƟon of the District. Prior to the passage of ProposiƟon 218 however, inflaƟonary adjustments were not included as a standard part of the formaƟon and approval process. The Sunrise Terrace District was formed in 1996, just prior to the passage of ProposiƟon 218 and does not include an inflaƟonary 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 above.

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2026-27
Table 3 – Assessment Rate History
MAXIMUM ASSESSMENT RATE HISTORY — Fixed-Rate District (No Assessment Range Formula) Base Year Max Rate (FY 1996-97): $121.68
Annual Cap Rate: N/A (Fixed)
Fiscal Year Allowable
Increase
Adjusted Max.

Assessment Proposed Assessment
1996-97 N/A $121.68 $121.68
1997-98 N/A $121.68 $121.68
1998-99 N/A $121.68 $121.68
1999-00 N/A $121.68 $121.68
2000-01 N/A $121.68 $121.68
2001-02 N/A $121.68 $121.68
2002-03 N/A $121.68 $121.68
2003-04 N/A $121.68 $121.68
2004-05 N/A $121.68 $121.68
2005-06 N/A $121.68 $121.68
2006-07 N/A $121.68 $121.68
2007-08 N/A $121.68 $121.68
2008-09 N/A $121.68 $121.68
2009-10 N/A $121.68 $121.68
2010-11 N/A $121.68 $121.68
2011-12 N/A $121.68 $121.68
2012-13 N/A $121.68 $121.68
2013-14 N/A $121.68 $121.68
2014-15 N/A $121.68 $121.68
2015-16 N/A $121.68 $121.68
2016-17 N/A $121.68 $121.68
2017-18 N/A $121.68 $121.68
2018-19 N/A $121.68 $121.68
2019-20 N/A $121.68 $121.68
2020-21 N/A $121.68 $121.68
2021-22 N/A $121.68 $121.68
2022-23 N/A $121.68 $121.68
2023-24 N/A $121.68 $121.68
2024-25 N/A $121.68 $121.68
2025-26 N/A $121.68 $121.68
2026-27 N/A $121.68 $121.68

CITY OF ESCALON
Sunrise Terrace Landscape Maintenance District No. 96-1

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2026-27
Assessment Methodology
The benefit formula used to determine the financial obligaƟon for each parcel is based on the improvements benefiƫng 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 distribuƟng District costs in maintenance districts such as this uƟlizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apporƟonment. This method uƟlizes various property characterisƟcs such as type of development (land-use) and size (units or acreage) to compare the proporƟonal benefit of each property compared to other properƟes benefiƫng from the improvements.

The District is comprised enƟrely of residenƟal parcels. Each residenƟal parcel receives similar benefit from the improvements due to the relaƟve size of the properƟes, the specific improvements and proximity of the improvements to the properƟes. Because the property characterisƟcs are idenƟcal 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.

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2026-27
Appendix A – Assessment Roll
Parcel IdenƟficaƟon 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 Ɵme this Report was prepared and adopted by the City Council.

Table 4 – Fiscal Year 2026-27 Assessment Roll
APN Unit/Lot
Number EDU
2026-27
Maximum
Assessment
Rate
2026-27
Approved
Assessment
Rate
2026-27 Actual
Assessment
Rate
227-560-01 Unit 3 - 1 1 $121.68 $121.68 $121.68
227-560-02 Unit 3 - 2 1 $121.68 $121.68 $121.68
227-560-03 Unit 3 - 3 1 $121.68 $121.68 $121.68
227-560-04 Unit 3 - 4 1 $121.68 $121.68 $121.68
227-560-05 Unit 3 - 5 1 $121.68 $121.68 $121.68
227-560-06 Unit 3 - 6 1 $121.68 $121.68 $121.68

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2026-27
227-560-07 Unit 3 - 7 1 $121.68 $121.68 $121.68
227-560-08 Unit 3 - 8 0 $121.68 $121.68 $0.00
227-560-09 Unit 3 - 9 0 $121.68 $121.68 $0.00
227-560-10 Unit 3 - 10 1 $121.68 $121.68 $121.68
227-560-11 Unit 3 - 11 1 $121.68 $121.68 $121.68
227-560-12 Unit 3 - 12 1 $121.68 $121.68 $121.68
227-560-13 Unit 3 - 13 1 $121.68 $121.68 $121.68
227-560-14 Unit 3 - 14 1 $121.68 $121.68 $121.68
227-560-15 Unit 3 - 15 1 $121.68 $121.68 $121.68
227-560-16 Unit 3 - 16 1 $121.68 $121.68 $121.68
227-560-17 Unit 3 - 17 1 $121.68 $121.68 $121.68
227-560-18 Unit 3 - 18 1 $121.68 $121.68 $121.68
227-560-19 Unit 3 - 19 1 $121.68 $121.68 $121.68
227-560-20 Unit 3 - 20 1 $121.68 $121.68 $121.68
227-560-21 Unit 3 - 21 1 $121.68 $121.68 $121.68
227-560-22 Unit 3 - 22 1 $121.68 $121.68 $121.68
227-560-23 Unit 3 - 23 1 $121.68 $121.68 $121.68
227-560-24 Unit 3 - 24 1 $121.68 $121.68 $121.68
227-560-25 Unit 3 - 25 1 $121.68 $121.68 $121.68
227-560-26 Unit 3 - 26 1 $121.68 $121.68 $121.68
227-560-27 Unit 3 - 27 1 $121.68 $121.68 $121.68
227-560-28 Unit 3 - 28 1 $121.68 $121.68 $121.68
227-560-29 Unit 3 - 29 1 $121.68 $121.68 $121.68
227-560-30 Unit 3 - 30 1 $121.68 $121.68 $121.68
227-600-01 Unit 4 - 1 1 $121.68 $121.68 $121.68
227-600-02 Unit 4 - 2 1 $121.68 $121.68 $121.68
227-600-03 Unit 4 - 3 1 $121.68 $121.68 $121.68
227-600-04 Unit 4 - 4 1 $121.68 $121.68 $121.68
227-600-05 Unit 4 - 5 1 $121.68 $121.68 $121.68
227-600-06 Unit 4 - 6 1 $121.68 $121.68 $121.68
227-600-07 Unit 4 - 7 1 $121.68 $121.68 $121.68
227-600-08 Unit 4 - 8 1 $121.68 $121.68 $121.68
227-600-09 Unit 4 - 9 1 $121.68 $121.68 $121.68
227-600-10 Unit 4 - 10 1 $121.68 $121.68 $121.68
227-600-11 Unit 4 - 11 1 $121.68 $121.68 $121.68
227-600-12 Unit 4 - 12 1 $121.68 $121.68 $121.68
227-600-13 Unit 4 - 13 1 $121.68 $121.68 $121.68
227-600-14 Unit 4 - 14 1 $121.68 $121.68 $121.68

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2026-27
227-600-15 Unit 4 - 15 1 $121.68 $121.68 $121.68
227-600-16 Unit 4 - 16 1 $121.68 $121.68 $121.68
227-600-17 Unit 4 - 17 1 $121.68 $121.68 $121.68
227-600-18 Unit 4 - 18 1 $121.68 $121.68 $121.68
227-600-19 Unit 4 - 19 1 $121.68 $121.68 $121.68
227-600-20 Unit 4 - 20 1 $121.68 $121.68 $121.68
227-600-21 Unit 4 - 21 1 $121.68 $121.68 $121.68
227-600-22 Unit 4 - 22 1 $121.68 $121.68 $121.68
227-600-23 Unit 4 - 23 1 $121.68 $121.68 $121.68
227-600-24 Unit 4 - 24 1 $121.68 $121.68 $121.68
227-600-25 Unit 4 - 25 1 $121.68 $121.68 $121.68
227-600-26 Unit 5 - 1 1 $121.68 $121.68 $121.68
227-600-27 Unit 5 - 2 1 $121.68 $121.68 $121.68
227-600-28 Unit 5 - 3 1 $121.68 $121.68 $121.68
227-600-29 Unit 5 - 4 1 $121.68 $121.68 $121.68
227-600-30 Unit 5 - 5 1 $121.68 $121.68 $121.68
227-600-31 Unit 5 - 6 1 $121.68 $121.68 $121.68
227-600-32 Unit 5 - 7 1 $121.68 $121.68 $121.68
227-600-33 Unit 5 - 8 1 $121.68 $121.68 $121.68
227-600-34 Unit 5 - 9 1 $121.68 $121.68 $121.68
227-600-35 Unit 5 - 10 1 $121.68 $121.68 $121.68
227-600-36 Unit 5 - 11 1 $121.68 $121.68 $121.68
227-600-37 Unit 5 - 12 1 $121.68 $121.68 $121.68
227-600-38 Unit 5 - 13 1 $121.68 $121.68 $121.68
227-600-39 Unit 5 - 14 1 $121.68 $121.68 $121.68
227-600-40 Unit 5 - A 1 $121.68 $121.68 $121.68
227-600-41 Unit 5 - 15 1 $121.68 $121.68 $121.68
227-600-42 Unit 5 - 16 1 $121.68 $121.68 $121.68
227-600-43 Unit 5 - 17 1 $121.68 $121.68 $121.68
227-600-44 Unit 5 - 18 1 $121.68 $121.68 $121.68
227-600-45 Unit 5 - 19 1 $121.68 $121.68 $121.68
227-600-46 Unit 5 - 20 1 $121.68 $121.68 $121.68
227-600-47 Unit 5 - 21 1 $121.68 $121.68 $121.68
227-600-48 Unit 5 - 22 1 $121.68 $121.68 $121.68
227-600-49 Unit 5 - 23 1 $121.68 $121.68 $121.68
227-600-50 Unit 5 - 24 1 $121.68 $121.68 $121.68
227-600-51 Unit 5 - 25 1 $121.68 $121.68 $121.68
227-600-52 Unit 5 - 26 1 $121.68 $121.68 $121.68

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2026-27
227-600-53 Unit 5 - 27 1 $121.68 $121.68 $121.68
TOTALS: 81 $9,856.08

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Preliminary Engineer’s Report
2026-27
Appendix B – District Diagram

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2026-27
Appendix C – Improvement Map

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2026-27
Appendix D – Expense Reports FY 2025-26

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2026-27

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Budget Item FY 2025-26
Adopted
FY 2026-27
Proposed $ Change % Change

DIRECT COSTS
Utility – Water (based on prior year consumption w/ current rates) $ 4,058.04 $2,965.00 $ (1,093.04) (26.9%) Utility – Electricity (sprinkler timers) $ 27.00 $ 27.00 -$ - Annual Collection to Replace Playground Equipment 1 $ - -$ -$ - Dinosaur Park Annual Rubber Bark Replenishment $ - -$ -$ - Contract Services – Street Lights (16 lights @ avg. $16.16 each — monthly) $ 3,020.00 $ 3,103.00 $ 2.7% 83.00 Contract Services – Park Maintenance (monthly contract plus incidentals) $ 2,520.00 $ 2,016.00 $ (20.0%) (504.00) Professional Services – Public Works (inspection, repairs & maintenance) $ 198.00 $ 50.00 $ (74.7%) (148.00) Direct Costs Sub-Total $ 9,823.04 $ 8,161.00 $ (1,662.04) (16.9%)

CAPITAL REPLACEMENT COSTS
Wrought Iron Fence Around Dinosaur Park (225') $ - -$ -$ - Replace Masonry Wall Around Dinosaur Park (194') $ - -$ -$ - Replace Masonry Wall Along Escalon Avenue (430') $ - -$ -$ - Paint Masonry Wall Along Escalon Avenue $ - -$ -$ -
Capital Replacement Costs Sub-Total $ - -$ -$ -

ADMINISTRATIVE COSTS
Professional Services – Engineer $ 1,415.00 $ 2,918.00 $ 1,503.00 106.2% Professional Services – Legal fees $ 2,303.00
Public Mail Notice ($1.50 per parcel × 81 parcels) $ 121.50 $ 121.50 -$ - General Government Charge (City admin fee $99 + $509 General Gov Charges) $ 509.00 $ 608.00 $ 19.4% 99.00
County Administration Fee - Property Tax fee $ 98.56 $ 99.00 $ 0.4% 0.44 Rounding Adjustment (to make an even penny for tax roll purposes) $ 0.84 -$ $ (100.0%) (0.84) Administrative Costs Sub-Total $ 2,144.90 $ 6,049.50 $ 1,601.60 182.0% SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS $ 11,967.94 $ 14,210.50 $ 2,242.56 18.7% Operating Reserve Collection/(Reduction) $ (2,111.86) $ (4,354.42) $ (2,242.56) 106.2% TOTAL BALANCE TO ASSESSMENT $ 9,856.08 $ 9,856.08 $ - - Total Assessable Parcels / EDUs 81.0000 81.0000
ASSESSMENT PER PARCEL / EDU $ 121.68 $ 121.68 $ - -
Notes: Blue font = FY 2025-26 hardcoded values from Harris & Associates Final Engineer's Report. Yellow fill = FY 2026-27 placeholder requiring City input.

Description FY 2025-26
Projected
FY 2026-27
Estimated $ Change % Change

OPERATING RESERVE FUND
Estimated Beginning Balance — July 1, 2025 $ 6,100.00 $ 4,624.00 $ (1,476.00) (24.2%) Operating Reserve Collection / (Reduction) $ (1,476.00) $ (3,787.00) $ (2,311.00) 156.6% Interest Revenue $ - -$ -$ -
Estimated Ending Balance — June 30, 2026 $ 4,624.00 $ 837.00 $ (3,787.00) (81.9%) Estimated Beginning Balance — July 1, 2026 $ 4,624.00 $ 4,624.00 -$ - Estimated Ending Balance — June 30, 2027 $ 269.00 $ 837.00 $ 211.2% 568.00

CAPITAL REPLACEMENT FUND
Capital Replacement Fund Balance — July 1, 2025 $ - -$ -$ - Capital Replacement Collections $ - -$ -$ -
Interest Revenue $ - -$ -$ -
Estimated Ending Balance — June 30, 2026 $ - -$ -$ -
Capital Replacement Fund Balance — July 1, 2026 -$
Estimated Ending Balance — June 30, 2027 -$
The Capital Replacement Fund balance has been static at $6,100.00 because no annual collections are made under the current fixed-rate cap.

The fund is significantly below the level needed to support imminent capital replacement (e.g., playground equipment with FY 2026-27 replacement target costing approximately $23,177).

Per §22569(a) of the 1972 Act: Operating Reserve may not exceed estimated maintenance/servicing costs to December 10 of the fiscal year (or whenever the City expects County remittance, whichever is later).

FY 2025-26 Adopted Rate per EDU/Parcel $ 121.68
FY 2026-27 Proposed Rate per EDU/Parcel $ 121.68
$ Change per EDU/Parcel -$
% Change (0.0%)

ASSESSMENT RATE COMPARISON

CITY OF ESCALON
Sunrise Terrace Landscape Maintenance District No. 96-1 FY 2026-27 Proposed Budget vs. FY 2025-26 Adopted Budget

ESTIMATE OF COST (BUDGET)

FUND BALANCES
ATTACHMENT 9

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Budget Item FY 2025-26
Adopted
FY 2026-27
Proposed $ Change % Change

DIRECT COSTS
Utility – Water $ 13,574.00 $ 11,100.00 $ (2,474.00) (18.2%) Utility – Electricity $ 73.00 $ 65.00 $ (11.0%) (8.00)
Maintenance – Playground Equipment, etc. $ 780.00 $ 750.00 $ (30.00) (3.8%) Contract Services – Street Lights $ 2,648.00 $ 296.00 $ (2,352.00) (88.8%) Contract Services – Park Maintenance $ 8,107.22 $ 15,813.00 $ 7,705.78 95.0% Trees & Landscaping 222-6850-0272 $ 15,598.00 $ 5,895.00 $ (9,703.00) (62.2%) Professional Services – Public Works $ 700.00 $ 1,275.00 $ 575.00 82.1% Property Tax Charges $ 1,070.00 $ 558.00 $ (512.00) (47.9%) Special Department Expenses 222-6850-0205 $ 126.00 $ 2,621.00 $ 2,495.00 1980.2% Swanson Park Annual Rubber Bark Replenishment $ - $ - $ - - Sidewalk Repair from Street Tree Damage $ - $ - $ - -
Direct Costs Sub-Total $ 42,676.22 $ 38,373.00 $ (4,303.22) (10.1%)

CAPITAL REPLACEMENT COSTS
Capital Replacement – Playground Equipment (1) $ 3,666.66 $ 3,666.66 $ - - Westwood Comprehensive Street Tree Trimming $ 2,857.14 $ 1,100.00 $ (1,757.14) (61.5%) Masonry Wall bordering Swanson Park (200') (3) $ 880.00 $ 880.00 $ - - Capital Replacement – Wood Fence (2) $ 1,100.00 $ 120.00 $ (980.00) (89.1%) Replace Chain Link Fence – pump station (120') (4) $ 120.00 $ 2,857.14 $ 2,737.14 2281.0% Contingency $ - $ - $ - -
Capital Replacement Costs Sub-Total $ 8,623.80 $ 8,623.80 $ - -

ADMINISTRATIVE COSTS
Professional Services – Engineer $ 2,025.00 $ 2,918.00 $ 893.00 44.1% Public Mail Notice ($1.50 per parcel) $ 279.00 $ 279.00 $ - - General Government Charge $ 1,705.00 $ 1,705.00 $ - -
County Administration Fee $ 558.00 $ 558.00 $ - -
Rounding Adjustment $ 3.58 $ 1.85 $ (48.3%) (1.73)
Administrative Costs Sub-Total $ 4,570.58 $ 5,461.85 $ 891.27 19.5% SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS $ 55,870.60 $ 52,458.65 $ (3,411.95) (6.1%) Operating Reserve Collection / (Reduction) $ 784.00 $ 4,400.00 $ 3,616.00 461.2% TOTAL BALANCE TO ASSESSMENT $ 56,654.60 $ 56,858.65 $ 204.05 0.4% Total Assessable Parcels / Units (EDUs) 186.3025 186.3250 ASSESSMENT PER PARCEL / EDU $ 304.10 $ 305.16 $ 1.06 0.3% Source: Harris & Associates Final Engineer's Report, Westwood Country Landscape and Lighting Maintenance District No. 02-1, City of Escalon, FY 2025-26 (June 2025).

Prior year amounts shown in blue are hardcoded source values from the Harris & Associates FY 2025-26 Engineer's Report.

FY 2026-27 amounts shown with yellow fill are [PLACEHOLDER] cells awaiting City-provided budget figures. Subtotals and totals populate automatically once line items are entered.
(1) Capital Replacement — Playground Equipment: FY 2025-26 annual collection of $3,666.66 represents approximately $19.68 per parcel/unit. (2) Capital Replacement — Wood Fence: FY 2025-26 annual collection of $1,100 represents approximately $5.90 per parcel/unit.
(3) Capital Replacement — Masonry Wall (3): FY 2025-26 annual collection of $880 represents approximately $4.72 per parcel/unit. (4) Capital Replacement — Chain Link Fence (4): FY 2025-26 annual collection of $120 represents approximately $0.64 per parcel/unit.

Description FY 2025-26
Projected
FY 2026-27
Estimated $ Change % Change

OPERATING RESERVE FUND
Estimated Reserve Fund Beginning Balance as of July 1, 2025 $ 8,475.00 $ (5,320.00) $ (13,795.00) (162.8%) Operating Reserve Collection $ - $ - $ - -
Interest Revenue $ - $ - $ - -
Estimated Fund Balance Ending June 30, 2026 / Beginning July 1, 2026 $ (5,320.00) $ (3,286.00) $ 2,034.00 (38.2%)

CAPITAL REPLACEMENT FUND
Capital Replacement Fund Balance as of July 1, 2025 $ - $ 8,623.80 $ 8,623.80 100.0% Capital Replacement Collections $ 8,623.80 $ 8,623.80 $ - - Interest Revenue $ - $ - $ - -
Estimated Fund Balance Ending June 30, 2026 / Beginning July 1, 2026 $ 8,623.80
Estimated Fund Balance Ending June 30, 2027 $ 17,247.60 Total Cash Balance 6/30 $ 3,303.80 $ 13,961.60 $ 10,657.80 322.6% Source: Harris & Associates Final Engineer's Report, Westwood Country Landscape and Lighting Maintenance District No. 02-1, City of Escalon, FY 2025-26 (June 2025).

Section 22569(a) of the 1972 Act permits an operating reserve not to 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).

FY 2025-26 Adopted Rate per EDU/Parcel $ 304.10 Harris SFE = 186.3025 FY 2026-27 Proposed Rate per EDU/Parcel $ 305.19 SCI SFE = 186.3250 $ Change per EDU/Parcel $ 1.09
% Change 0.4%

ASSESSMENT RATE COMPARISON

CITY OF ESCALON
Westwood Country Landscape and Lighting Maintenance District No. 02-1 FY 2026-27 Proposed Budget vs. FY 2025-26 Adopted Budget

ESTIMATE OF COST (BUDGET)

FUND BALANCES

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Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Westwood Country Landscape and
LighƟng Maintenance District
May 2026
Preliminary Engineer’s Report
Pursuant to the Landscape and LighƟng Act of 1972 and ArƟcle XIIID of the California ConsƟtuƟon
ATTACHMENT 10

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(This page IntenƟonally leŌ blank)

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Table of Contents
Engineer’s Report for Fiscal Year 2026-27 .................................................................... 3 Westwood Country Landscape and LighƟng Maintenance District .............................. 3 Part 1 – Plans and SpecificaƟons ................................................................................. 6 Part 2 – EsƟmate of Cost ............................................................................................. 9 District Fund Balances ................................................................................................. 11 Part 3 – Assessment Diagram .................................................................................... 15 Part 4 – Method of ApporƟonment ........................................................................... 16 General ........................................................................................................................ 16 IntroducƟon to Special Benefit versus General Benefit .............................................. 20 Special Benefits ........................................................................................................... 21 General Benefit ........................................................................................................... 21 Zones of Benefit .......................................................................................................... 22 Maximum Annual Rate Formula (Cost of Living Adjustments) ................................... 23 Assessment Methodology ........................................................................................... 26 Appendix A – Assessment Roll .................................................................................. 27 Appendix B – District Diagram .................................................................................. 33 Appendix C – Improvement Map .............................................................................. 34 Appendix D – Expense Reports FY 2025-26 ................................................................ 35

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Statement of Assessment Engineer
AGENCY: CITY OF ESCALON
PROJECT: WESTWOOD COUNTRY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 02-1
TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
Engineer’s Report for Fiscal Year 2026-27
The preparaƟon of this Annual Engineer’s Report (“Report”) is in conformance with the obligaƟon of the City Council, for the Westwood Country Landscape and LighƟng Maintenance District, to provide landscaping services upon each lot or parcel of land in the district in proporƟon to the esƟmated benefit to be received by each such lot or parcel of land for Fiscal Year 2026-27.

Prior to 2026-27, the annual administraƟon of this assessment, including the content, format and tone of the Engineer’s Report, was performed by Harris & Associates. Beginning in 2026- 27, SCI ConsulƟng Group has been engaged to provide annual administraƟon services for this assessment. In this role, SCI now provides the annual update to this Engineer’s Report, and for consistency with formaƟon documents, has maintained much of the content, format and tone, while upgrading and clarifying where necessary.

Westwood Country Landscape and Lighting Maintenance District (HereinaŌer referred to as the “District”),

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27
I, John Bliss, authorized representaƟve of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:

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

PART 2
EsƟmate of Cost: This part contains the cost esƟmate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2026-27.

PART 4
Method of ApporƟonment of the Assessments: This part describes the method of apporƟonment of assessments, based upon parcel classificaƟon of land within the District in proporƟon to the esƟmated 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 iniƟal methodology established by ResoluƟon No. 26-03 approved on the 2nd day of June, 2003. For parƟculars as to the idenƟficaƟon of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll

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Appendix B – District Diagram
Appendix C – Improvement Map
Appendix D – Expense Reports - FY 2025-26
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 proporƟon to the esƟmated benefits to be received by each lot or parcel from the services provided.

DATED this 19th day of May, 2026
By
John W. Bliss, Assessment Engineer
License No. C052091

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2026-27
Part 1 – Plans and Specifications
The District was formed to provide a funding mechanism to ensure the ongoing operaƟon, maintenance and servicing of certain landscape and lighƟng 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 was formed in 2003 when the City Council adopted ResoluƟon No. 26-03 on the 2nd day of June, 2003 approving the formaƟon of the District.

The District is comprised of the residenƟal development known as Westwood Country and consists of one hundred eighty-one (181) single-family residenƟal parcels and four commercial parcels, three of which are currently developed. The plans and specificaƟons for the improvements, showing the general nature, locaƟon, 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 locaƟon of the improvements.

Final Level of
Service =
Current Baseline
Level of Service +
Proposed Enhanced
Level of Service
Below is a more detailed descripƟon of these improvements that are provided for the special benefit of property in the Assessment District.

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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 Swanson Park.

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2026-27
 GraffiƟ 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.  UƟlity costs for lighƟng and landscaping systems.
 Landscaping improvements inside Swanson Park.
 Playground equipment (added in Fiscal Year 2012).
 Benches, trash cans and other ameniƟes (added in Fiscal Year 2012).  Chain link fencing around pump staƟon at Swanson Park.1 1 Chain link fencing around the pump staƟon was installed as part of the development and should have been included with the other improvement items at the Ɵme of formaƟon.

The improvements added in Fiscal Year 2012, as shown above, were completed aŌer the City conducted a ProposiƟon 218 assessment ballot procedure. The property owners within the District approved the acquisiƟon, installaƟon and conƟnuing 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 ProposiƟon 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 exisƟng method of apporƟonment within the District also needed to be revised. A complete explanaƟon of the revised methodology can be found in Part 4 of this Report.

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2026-27
Part 2 – Estimate of Cost
The esƟmated budget for the annual maintenance and servicing of the improvements and the proporƟonate share of administraƟon costs of the District have been prepared based on the esƟmated and recent historical costs of the District. The 2026-27 District budget is shown below.

Table 1 – Fiscal Year 2026-27 EsƟmate of Cost and Budget Budget Item Costs
Utility – Water $11,100.00
Utility – Electricity (sprinkler timers, est. @ $5.42 per month) $65.00 Maintenance – Playground Equipment, etc. $750.00
Contract Services – Street Lights (38 lights @ avg. $0.65/mo.) $296.00 Contract Services – Park Maintenance ($1,318 monthly contract & incidentals) $15,813.00 Trees and Landscaping $5,895.00
Professional Services – Public Works (inspection, repairs & maintenance) $1,275.00 Property Tax Charges $558.00
Special Department Expenses $2,621.00
Swanson Park Annual Rubber Bark Replenishment -
Sidewalk Repair from Street Tree Damage - Direct Costs Sub-Total (a) $38,373.00 Capital Replacement – Playground Equipment $3,666.66
Westwood Comprehensive Street Tree Trimming $1,100.00
Masonry Wall bordering Swanson Park (200' LF) $880.00
Capital Replacement – Wood Fence $120.00
Replace Chain Link Fence – pump station (120' LF) $2,857.14 Contingency - Capital Replacement Costs Sub-Total (b) $8,623.80 Professional Services – Engineer (SCI Consulting Group) $2,918.00 Public Mail Notice ($1.50 per parcel × 186 parcels) $279.00 General Government Charge (City admin fee) $1,705.00
County Administration Fee (lesser of $3.00/parcel or 1% of levy) $558.00 Rounding Adjustment $2.20
Administrative Costs Sub-Total (c) $5,462.20
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS (a+b+c) $52,459.00 Operating Reserve Collection/(Reduction) (d) $4,400.00
TOTAL BALANCE TO ASSESSMENT (a+b+c+d=e) $56,859.00
Total Assessable Parcels/EDUs (f) 186.325
ASSESSMENT PER PARCEL/EDU (e/f) $305.16

ADMINISTRATIVE COSTS

CITY OF ESCALON
Westwood Country Landscape and Lighting Maintenance District No. 02-1 ESTIMATE OF COST — Fiscal Year 2026-27

DIRECT COSTS

CAPITAL REPLACEMENT COSTS

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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.

A detailed schedule of actual year-to-date Fiscal Year 2025-26 expenses through May 13, 2026, supporƟng the Fiscal Year 2026-27 budget esƟmates is provided in Appendix D.

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District Fund Balances
Table 2 – 2026-27 District Fund Balance
Description
FY 2025-26
(Projected Year-End)
FY 2026-27
(Estimated)
Beginning Balance (July 1) $8,475.00 ($5,320.00)
Operating Reserve Collection - -
Interest Revenue - - Estimated Reserve Fund Balance (June 30) $8,475.00 ($5,320.00) Beginning Balance (July 1) - $8,623.80
Capital Replacement Collections $8,623.80 $8,623.80
Interest Revenue - - Estimated Capital Replacement Fund Balance (June 30) $8,623.80 $17,247.60

CITY OF ESCALON
Westwood Country Landscape and Lighting Maintenance District No. 02-1 DISTRICT FUND BALANCES — Fiscal Year 2026-27

OPERATING RESERVE FUND

CAPITAL REPLACEMENT FUND
Description of Cost Estimate Items
The following are the specific improvements being maintained and serviced within the District:
 UƟlity – Water: The costs to provide the water uƟliƟes to the landscape improvements within the District.
 Contract Services – Streetlights: The contracƟng costs associated with the Modesto IrrigaƟon District to provide electricity for illuminaƟon and maintenance of the streetlights and poles within the District.
 Contract Services – Park Maintenance: The contracƟng costs associated with a landscaping contractor to perform the landscape maintenance duƟes associated with the improvements within the District. Incidentals may include but are not limited to:
tree replacement, sprinkler replacement or repair, etc.

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 Professional Services – Public Works: Costs associated with individuals within the Public Works Department who contribute Ɵme to inspecƟon of the improvements, necessary repairs and other maintenance. The City has budgeted to minor sidewalk repairs during the 2026-27 fiscal year, as shown on the budget page.  Professional Services – Engineer: The contracƟng costs associated with hiring a company to manage and perform the annual administraƟon duƟes of the District.

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Description of Capital Replacement Items
 Playground Equipment & AmeniƟes: Funds collected on an annual basis for the eventual replacement of the playground equipment and/or ameniƟes. This equipment has a finite life span and will require replacement aŌer approximately 30 years. The equipment for this District was purchased in 2012 at a cost of $21,000. To account for inflaƟon over thirty years, 2% has been added to the annual collecƟon amount. In the year 2042, the costs to replace the equipment will have increased by an esƟmated 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 collecƟons is necessary. The esƟmated full replacement cost in 2042 is $38,039.
 Masonry Wall: 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 aŌer 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 esƟmate is $40,000, in 2024 dollars. To account for inflaƟon over the next thirty years, 2% has been added to the annual collecƟon amount. In the year 2054, the costs to replace the equipment will have increased by an esƟmated 81.1%, based on a 2% annual inflator. This percentage will be reevaluated occasionally to determine if an adjustment to the annual collecƟons is necessary. The esƟmated full replacement cost in 2054 is esƟmated at $72,454.  Wood Fence: 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 aŌer 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 esƟmate is $19,500, in 2023 dollars. To account for inflaƟon over the enƟre thirty years, 2% has been added to the annual collecƟon amount. In the year 2033, the costs to replace the equipment will have increased by an esƟmated 21.9%, based on Consumer Price Index data gathered from the previous 10 years. This percentage will

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2026-27
be re-evaluated occasionally to determine if an adjustment to the annual collecƟons is necessary. The esƟmated full replacement cost in 2033 is $23,770.  Chain Link Fence: Funds collected on an annual basis for the eventual replacement of the chain link fence around the pump staƟon at Swanson Park. The fence has a finite life span and will require replacement aŌer 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 esƟmate is $3,600, in 2024 dollars. To account for inflaƟon over the next twenty years, 2% has been added to the annual collecƟon amount. In the year 2044, the costs to replace the equipment will have increased by an esƟmated 48.6%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collecƟons is necessary. The esƟmated full replacement cost in 2044 is $5,349.

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27
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 submiƩed 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.

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Part 4 – Method of Apportionment
General
This secƟon includes an explanaƟon of the special benefits to be derived from the maintenance, operaƟons, and repair acƟviƟes, the criteria for the expenditure of assessment funds and the methodology used to apporƟon the total assessments to properƟes within the proposed Assessment District. The proposed Assessment District area consists of all Assessor Parcels included within the Westwood Country Landscape and LighƟng Maintenance District boundary.

1.) IdenƟficaƟon of all benefit factors derived from the Improvements.

2.) CalculaƟon of the proporƟon of these benefits that are general.

3.) DeterminaƟon of the relaƟve special benefit within different areas (zones of benefit) of the Assessment District, if any.

4.) DeterminaƟon of the relaƟve special benefit per property type.

5.) CalculaƟon of the specific assessment for each individual parcel based upon special vs. general benefit, zones, property type and other supporƟng aƩributes.

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Streets and Highways Code SecƟon 22573 requires that maintenance assessments be levied according to benefit rather than according to assessed value. This secƟon states:

1. Land preparaƟon such as grading, leveling, cuƫng and filling, sod, landscaping, irrigaƟon systems, sidewalks and drainage

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(h) The acquisiƟon of any exisƟng improvement otherwise authorized pursuant to this secƟon.
(i) The acquisiƟon or construcƟon of any community center, municipal auditorium or hall, or similar public facility for the indoor presentaƟon or performances, shows, stage producƟons, fairs, convenƟons, exhibiƟons, pageants, meeƟngs, parƟes or other group acƟviƟes or funcƟons, whether such, acƟviƟes or funcƟons are public or private.

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proceedings pursuant to this part.
(e) Any other expenses incidental to the construcƟon, installaƟon or maintenance and servicing of the improvements.
(f) Any expenses incidental to the issuance of bonds or notes pursuant to SecƟon 22662.5 of the Act.
(g) Any costs associated with any elecƟons held for the approval of a new or increased assessment.

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The method of apporƟonment described in this Report, and confirmed by the City Council, uƟlizes commonly accepted engineering pracƟces established pursuant to the 1972 Act and the California ConsƟtuƟon for the allocaƟon of special benefit assessments. The calculaƟon of assessments is based upon the parcel type and the services and improvements provided to equitably apporƟon 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.

An assessment can fund special benefits but cannot fund general benefits. Accordingly, a separate esƟmate of the special and general benefit is given in this secƟon.

In other words:

SCCOSA provides some clarificaƟon by indicaƟng that general benefits provide “an indirect, derivaƟve advantage” and are not necessarily proximate to the improvements.

Total
Benefit =
General
Benefit + Special Benefit

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

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Hence, General benefit has been determined to be de minimis, and no offseƫng, nonassessment contribuƟon is required.

The SVTA decision indicates:

Therefore, zone of benefit within the assessment district are not warranted.

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Maximum Annual Rate Formula (Cost of Living Adjustments) It is generally recognized that most budgetary items will be impacted by inflaƟon in future years. In accordance with the California ConsƟtuƟon, SecƟon 53739 (b)(1), assessments “may be adjusted for inflaƟon pursuant to a clearly defined formula…” A formula for an inflaƟonary adjustment is therefore included as part of the maximum assessment for this District. Said inflaƟonary adjustment was authorized by the City Council and approved by the property owner(s) at the Ɵme of formaƟon. The formula, as described below, allows for annual adjustments to the budget and the assessments.

The iniƟal maximum assessment for this District was established at the Ɵme of formaƟon and was assessed for the first Ɵme during the 2003-04 fiscal year. That iniƟal maximum assessment was $183.90 per Equivalent Dwelling Unit (“EDU”). This iniƟal 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 iniƟal maximum assessment established in Fiscal Year 2003-04, adjusted annually by three percent (3%).

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 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 ProposiƟon 218.

Beginning in the second fiscal year aŌer the formaƟon 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 (2026-27) shall be $362.95. The table below shows the Adjusted Maximum Assessment Rate for the fiscal years since the formaƟon 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 ProposiƟon 218.

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Table 3 – Adjusted Maximum Assessment Rate History
Base Year Max Rate (FY 2003-04): $183.90
Annual Cap Rate: 3.00%
Fiscal Year Allowable
Increase
Increase
Calculation
Adjusted Max.

Assessment Proposed 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 $226.18 $30.00
2011-12 3.00% 1.03 $232.97 $99.38
2012-13 3.00% 1.03 $239.96 $109.70
2013-14 3.00% 1.03 $247.16 $56.74
2014-15 3.00% 1.03 $254.57 $96.76
2015-16 3.00% 1.03 $262.21 $105.06
2016-17 3.00% 1.03 $270.08 $137.12
2017-18 3.00% 1.03 $278.18 $126.08
2018-19 3.00% 1.03 $286.53 $125.70
2019-20 3.00% 1.03 $295.13 $125.20
2020-21 3.00% 1.03 $303.98 $138.56
2021-22 3.00% 1.03 $313.10 $134.98
2022-23 3.00% 1.03 $322.49 $137.60
2023-24 3.00% 1.03 $332.16 $219.24
2024-25 3.00% 1.03 $342.12 $287.38
2025-26 3.00% 1.03 $352.38 $304.10
2026-27 3.00% 1.03 $362.95 $305.16

CITY OF ESCALON
Westwood Country Landscape and Lighting Maintenance District No. 02-1 ASSESSMENT RANGE FORMULA — Maximum and Proposed Assessments by Fiscal Year

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Assessment Methodology
The benefit formula used to determine the financial obligaƟon for each parcel is based on the improvements benefiƫng 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 distribuƟng District costs in maintenance districts such as this uƟlizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apporƟonment. This method uƟlizes various property characterisƟcs such as type of development (land-use) and size (units or acreage) to compare the proporƟonal benefit of each property compared to other properƟes benefiƫng from the improvements.

The District is comprised of 2 parcel types, residenƟal and commercial. The residenƟal parcels are single family residenƟal 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 relaƟve size and proximity to the improvements. Because the commercial property characterisƟcs are so similar within the District, they have been generalized to the acreage of each parcel as an appropriate basis for calculaƟng the total EDU for each parcel. Since commercial parcels are typically larger than an SFR and generate more traffic to and from their locaƟons, 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 mulƟplied 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 mulƟplied by the annual assessment rate to determine the annual assessment.

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Appendix A – Assessment Roll
Parcel IdenƟficaƟon 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 Ɵme this Report was prepared and adopted by the City Council.

Table 4 – Fiscal Year 2026-27 Assessment Roll
APN Unit/Lot
Number
Parcel
Type EDU
2026-27
Maximum
Assessment
Rate
2026-27
Proposed
Assessment Rate
2026-27 Actual
Assessment
227-320-31 1 COM 1.7400 $362.94 $305.16 $530.98
227-320-32 1 COM 1.1250 $362.94 $305.16 $343.30
227-640-01 Unit 1A - 2 SFR 1.0000 $362.94 $305.16 $305.16 227-640-02 Unit 1A - 3 SFR 1.0000 $362.94 $305.16 $305.16 227-640-03 Unit 1A - 4 SFR 1.0000 $362.94 $305.16 $305.16 227-640-04 Unit 1A - 5 SFR 1.0000 $362.94 $305.16 $305.16

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27
227-640-05 Unit 1A - 6 SFR 1.0000 $362.94 $305.16 $305.16 227-640-06 Unit 1A - 7 SFR 1.0000 $362.94 $305.16 $305.16 227-640-07 Unit 1A - 8 SFR 1.0000 $362.94 $305.16 $305.16 227-640-08 Unit 1A - 9 SFR 1.0000 $362.94 $305.16 $305.16 227-640-09 Unit 1A - 10 SFR 1.0000 $362.94 $305.16 $305.16 227-640-10 Unit 1A - A EXE 0.0000 $362.94 $305.16 $0.00 227-640-11 Unit 1A - 11 SFR 1.0000 $362.94 $305.16 $305.16 227-640-12 Unit 1A - 12 SFR 1.0000 $362.94 $305.16 $305.16 227-640-13 Unit 1A - 13 SFR 1.0000 $362.94 $305.16 $305.16 227-640-14 Unit 1A - 14 SFR 1.0000 $362.94 $305.16 $305.16 227-640-15 Unit 1A - 15 SFR 1.0000 $362.94 $305.16 $305.16 227-640-16 Unit 1A - 16 SFR 1.0000 $362.94 $305.16 $305.16 227-640-17 Unit 1A - 17 SFR 1.0000 $362.94 $305.16 $305.16 227-640-18 Unit 1A - 18 SFR 1.0000 $362.94 $305.16 $305.16 227-640-19 Unit 1A - 19 SFR 1.0000 $362.94 $305.16 $305.16 227-640-20 Unit 1A - 39 SFR 1.0000 $362.94 $305.16 $305.16 227-640-21 Unit 1A - 38 SFR 1.0000 $362.94 $305.16 $305.16 227-640-22 Unit 1A - 37 SFR 1.0000 $362.94 $305.16 $305.16 227-640-23 Unit 1A - 36 SFR 1.0000 $362.94 $305.16 $305.16 227-640-24 Unit 1A - 35 SFR 1.0000 $362.94 $305.16 $305.16 227-640-25 Unit 1A - 34 SFR 1.0000 $362.94 $305.16 $305.16 227-640-26 Unit 1A - 33 SFR 1.0000 $362.94 $305.16 $305.16 227-640-27 Unit 1A - 32 SFR 1.0000 $362.94 $305.16 $305.16 227-640-28 Unit 1A - 31 SFR 1.0000 $362.94 $305.16 $305.16 227-640-29 Unit 1A - 30 SFR 1.0000 $362.94 $305.16 $305.16 227-640-30 Unit 1A - 29 SFR 1.0000 $362.94 $305.16 $305.16 227-640-31 Unit 1A - 28 SFR 1.0000 $362.94 $305.16 $305.16 227-640-32 Unit 1A - 27 SFR 1.0000 $362.94 $305.16 $305.16 227-640-33 Unit 1A - 26 SFR 1.0000 $362.94 $305.16 $305.16 227-640-34 Unit 1A - 25 SFR 1.0000 $362.94 $305.16 $305.16 227-640-35 Unit 1A - 24 SFR 1.0000 $362.94 $305.16 $305.16 227-640-36 Unit 1A - 23 SFR 1.0000 $362.94 $305.16 $305.16 227-640-37 Unit 1A - 22 SFR 1.0000 $362.94 $305.16 $305.16 227-640-38 Unit 1A - 21 SFR 1.0000 $362.94 $305.16 $305.16 227-640-39 Unit 1A - 20 SFR 1.0000 $362.94 $305.16 $305.16 227-660-01 Unit 2 - 40 SFR 1.0000 $362.94 $305.16 $305.16 227-660-02 Unit 2 - 41 SFR 1.0000 $362.94 $305.16 $305.16 227-660-03 Unit 2 - 42 SFR 1.0000 $362.94 $305.16 $305.16

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27
227-660-04 Unit 2 - 43 SFR 1.0000 $362.94 $305.16 $305.16 227-660-05 Unit 2 - 44 SFR 1.0000 $362.94 $305.16 $305.16 227-660-06 Unit 2 - 45 SFR 1.0000 $362.94 $305.16 $305.16 227-660-07 Unit 2 - 46 SFR 1.0000 $362.94 $305.16 $305.16 227-660-08 Unit 2 - 47 SFR 1.0000 $362.94 $305.16 $305.16 227-660-09 Unit 2 - 48 SFR 1.0000 $362.94 $305.16 $305.16 227-660-10 Unit 2 - 49 SFR 1.0000 $362.94 $305.16 $305.16 227-660-11 Unit 2 - 50 SFR 1.0000 $362.94 $305.16 $305.16 227-660-12 Unit 2 - 51 SFR 1.0000 $362.94 $305.16 $305.16 227-660-13 Unit 2 - 52 SFR 1.0000 $362.94 $305.16 $305.16 227-660-14 Unit 2 - 53 SFR 1.0000 $362.94 $305.16 $305.16 227-660-15 Unit 2 - 54 SFR 1.0000 $362.94 $305.16 $305.16 227-660-16 Unit 2 - 55 SFR 1.0000 $362.94 $305.16 $305.16 227-660-17 Unit 2 - 56 SFR 1.0000 $362.94 $305.16 $305.16 227-660-18 Unit 2 - 57 SFR 1.0000 $362.94 $305.16 $305.16 227-660-19 Unit 2 - 58 SFR 1.0000 $362.94 $305.16 $305.16 227-660-20 Unit 2 - 59 SFR 1.0000 $362.94 $305.16 $305.16 227-660-21 Unit 2 - 60 SFR 1.0000 $362.94 $305.16 $305.16 227-660-22 Unit 2 - 61 SFR 1.0000 $362.94 $305.16 $305.16 227-660-23 Unit 2 - 62 SFR 1.0000 $362.94 $305.16 $305.16 227-660-24 Unit 2 - 63 SFR 1.0000 $362.94 $305.16 $305.16 227-660-25 Unit 2 - 64 SFR 1.0000 $362.94 $305.16 $305.16 227-660-26 Unit 2 - 65 SFR 1.0000 $362.94 $305.16 $305.16 227-660-27 Unit 2 - 66 SFR 1.0000 $362.94 $305.16 $305.16 227-660-28 Unit 2 - 67 SFR 1.0000 $362.94 $305.16 $305.16 227-660-29 Unit 2 - 68 SFR 1.0000 $362.94 $305.16 $305.16 227-660-30 Unit 2 - 69 SFR 1.0000 $362.94 $305.16 $305.16 227-660-31 Unit 2 - 70 SFR 1.0000 $362.94 $305.16 $305.16 227-660-32 Unit 2 - 71 SFR 1.0000 $362.94 $305.16 $305.16 227-660-33 Unit 2 - 72 SFR 1.0000 $362.94 $305.16 $305.16 227-660-34 Unit 2 - 73 SFR 1.0000 $362.94 $305.16 $305.16 227-660-35 Unit 2 - 74 SFR 1.0000 $362.94 $305.16 $305.16 227-660-36 Unit 2 - 75 SFR 1.0000 $362.94 $305.16 $305.16 227-660-37 Unit 2 - 76 SFR 1.0000 $362.94 $305.16 $305.16 227-660-38 Unit 2 - 77 SFR 1.0000 $362.94 $305.16 $305.16 227-660-39 Unit 2 - 78 SFR 1.0000 $362.94 $305.16 $305.16 227-660-40 Unit 2 - 79 SFR 1.0000 $362.94 $305.16 $305.16 227-660-41 Unit 2 - 80 SFR 1.0000 $362.94 $305.16 $305.16

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27
227-660-42 Unit 2 - 81 SFR 1.0000 $362.94 $305.16 $305.16 227-660-43 Unit 2 - 82 SFR 1.0000 $362.94 $305.16 $305.16 227-660-44 Unit 2 - 83 SFR 1.0000 $362.94 $305.16 $305.16 227-660-45 Unit 2 - 84 SFR 1.0000 $362.94 $305.16 $305.16 227-660-46 Unit 2 - 85 SFR 1.0000 $362.94 $305.16 $305.16 227-660-47 Unit 2 - 86 SFR 1.0000 $362.94 $305.16 $305.16 227-660-48 Unit 2 - 87 SFR 1.0000 $362.94 $305.16 $305.16 227-660-49 Unit 2 - 88 SFR 1.0000 $362.94 $305.16 $305.16 227-660-50 Unit 2 - 89 SFR 1.0000 $362.94 $305.16 $305.16 227-660-51 Unit 2 - 90 SFR 1.0000 $362.94 $305.16 $305.16 227-660-52 Unit 2 - 91 SFR 1.0000 $362.94 $305.16 $305.16 227-660-53 Unit 2 - B EXE 0.0000 $362.94 $305.16 $0.00
227-670-01 Unit 3 - 92 SFR 1.0000 $362.94 $305.16 $305.16 227-670-02 Unit 3 - 93 SFR 1.0000 $362.94 $305.16 $305.16 227-670-03 Unit 3 - 94 SFR 1.0000 $362.94 $305.16 $305.16 227-670-04 Unit 3 - 95 SFR 1.0000 $362.94 $305.16 $305.16 227-670-05 Unit 3 - 96 SFR 1.0000 $362.94 $305.16 $305.16 227-670-06 Unit 3 - 97 SFR 1.0000 $362.94 $305.16 $305.16 227-670-07 Unit 3 - 98 SFR 1.0000 $362.94 $305.16 $305.16 227-670-08 Unit 3 - 99 SFR 1.0000 $362.94 $305.16 $305.16 227-670-09 Unit 3 - 100 SFR 1.0000 $362.94 $305.16 $305.16 227-670-10 Unit 3 - 101 SFR 1.0000 $362.94 $305.16 $305.16 227-670-11 Unit 3 - 102 SFR 1.0000 $362.94 $305.16 $305.16 227-670-12 Unit 3 - 103 SFR 1.0000 $362.94 $305.16 $305.16 227-670-13 Unit 3 - 104 SFR 1.0000 $362.94 $305.16 $305.16 227-670-14 Unit 3 - 105 SFR 1.0000 $362.94 $305.16 $305.16 227-670-15 Unit 3 - 106 SFR 1.0000 $362.94 $305.16 $305.16 227-670-16 Unit 3 - 107 SFR 1.0000 $362.94 $305.16 $305.16 227-670-17 Unit 3 - 108 SFR 1.0000 $362.94 $305.16 $305.16 227-670-18 Unit 3 - 109 SFR 1.0000 $362.94 $305.16 $305.16 227-670-19 Unit 3 - 110 SFR 1.0000 $362.94 $305.16 $305.16 227-670-20 Unit 3 - 111 SFR 1.0000 $362.94 $305.16 $305.16 227-670-21 Unit 3 - 112 SFR 1.0000 $362.94 $305.16 $305.16 227-670-22 Unit 3 - 113 SFR 1.0000 $362.94 $305.16 $305.16 227-670-23 Unit 3 - 114 SFR 1.0000 $362.94 $305.16 $305.16 227-670-24 Unit 3 - 115 SFR 1.0000 $362.94 $305.16 $305.16 227-670-25 Unit 3 - 116 SFR 1.0000 $362.94 $305.16 $305.16 227-670-26 Unit 3 - 117 SFR 1.0000 $362.94 $305.16 $305.16

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27
227-670-27 Unit 3 - 118 SFR 1.0000 $362.94 $305.16 $305.16 227-670-28 Unit 3 - 119 SFR 1.0000 $362.94 $305.16 $305.16 227-670-29 Unit 3 - 128 SFR 1.0000 $362.94 $305.16 $305.16 227-670-30 Unit 3 - 129 SFR 1.0000 $362.94 $305.16 $305.16 227-670-31 Unit 3 - 130 SFR 1.0000 $362.94 $305.16 $305.16 227-670-32 Unit 3 - 131 SFR 1.0000 $362.94 $305.16 $305.16 227-670-33 Unit 3 - 132 SFR 1.0000 $362.94 $305.16 $305.16 227-670-34 Unit 3 - 133 SFR 1.0000 $362.94 $305.16 $305.16 227-670-35 Unit 3 - 134 SFR 1.0000 $362.94 $305.16 $305.16 227-670-36 Unit 3 - 135 SFR 1.0000 $362.94 $305.16 $305.16 227-670-37 Unit 3 - 136 SFR 1.0000 $362.94 $305.16 $305.16 227-670-38 Unit 3 - 137 SFR 1.0000 $362.94 $305.16 $305.16 227-670-39 Unit 3 - 138 SFR 1.0000 $362.94 $305.16 $305.16 227-670-40 Unit 4 - 148 SFR 1.0000 $362.94 $305.16 $305.16 227-670-41 Unit 4 - 149 SFR 1.0000 $362.94 $305.16 $305.16 227-670-42 Unit 4 - 150 SFR 1.0000 $362.94 $305.16 $305.16 227-670-43 Unit 4 - 151 SFR 1.0000 $362.94 $305.16 $305.16 227-670-44 Unit 4 - 152 SFR 1.0000 $362.94 $305.16 $305.16 227-670-45 Unit 4 - 153 SFR 1.0000 $362.94 $305.16 $305.16 227-670-46 Unit 4 - 154 SFR 1.0000 $362.94 $305.16 $305.16 227-670-47 Unit 4 - 155 SFR 1.0000 $362.94 $305.16 $305.16 227-670-48 Unit 4 - 156 SFR 1.0000 $362.94 $305.16 $305.16 227-670-49 Unit 4 - 157 SFR 1.0000 $362.94 $305.16 $305.16 227-670-50 Unit 4 - 158 SFR 1.0000 $362.94 $305.16 $305.16 227-670-51 Unit 4 - 159 SFR 1.0000 $362.94 $305.16 $305.16 227-670-52 Unit 4 - 160 SFR 1.0000 $362.94 $305.16 $305.16 227-670-53 Unit 4 - 161 SFR 1.0000 $362.94 $305.16 $305.16 227-670-54 Unit 4 - 162 SFR 1.0000 $362.94 $305.16 $305.16 227-670-55 Unit 4 - 163 SFR 1.0000 $362.94 $305.16 $305.16 227-670-56 Unit 4 - 164 SFR 1.0000 $362.94 $305.16 $305.16 227-670-57 Unit 4 - 165 SFR 1.0000 $362.94 $305.16 $305.16 227-670-58 Unit 4 - 166 SFR 1.0000 $362.94 $305.16 $305.16 227-670-59 Unit 4 - 167 SFR 1.0000 $362.94 $305.16 $305.16 227-680-01 Unit 3 - 120 SFR 1.0000 $362.94 $305.16 $305.16 227-680-02 Unit 3 - 121 SFR 1.0000 $362.94 $305.16 $305.16 227-680-03 Unit 3 - 122 SFR 1.0000 $362.94 $305.16 $305.16 227-680-04 Unit 3 - 123 SFR 1.0000 $362.94 $305.16 $305.16 227-680-05 Unit 3 - 124 SFR 1.0000 $362.94 $305.16 $305.16

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27
227-680-06 Unit 3 - 125 SFR 1.0000 $362.94 $305.16 $305.16 227-680-07 Unit 3 - 126 SFR 1.0000 $362.94 $305.16 $305.16 227-680-08 Unit 3 - 127 SFR 1.0000 $362.94 $305.16 $305.16 227-680-11 Unit 4 - 139 SFR 1.0000 $362.94 $305.16 $305.16 227-680-12 Unit 4 - 140 SFR 1.0000 $362.94 $305.16 $305.16 227-680-13 Unit 4 - 141 SFR 1.0000 $362.94 $305.16 $305.16 227-680-14 Unit 4 - 142 SFR 1.0000 $362.94 $305.16 $305.16 227-680-15 Unit 4 - 143 SFR 1.0000 $362.94 $305.16 $305.16 227-680-16 Unit 4 - 144 SFR 1.0000 $362.94 $305.16 $305.16 227-680-17 Unit 4 - 145 SFR 1.0000 $362.94 $305.16 $305.16 227-680-18 Unit 4 - 146 SFR 1.0000 $362.94 $305.16 $305.16 227-680-19 Unit 4 - 147 SFR 1.0000 $362.94 $305.16 $305.16 227-680-20 Unit 4 - 168 SFR 1.0000 $362.94 $305.16 $305.16 227-680-21 Unit 4 - 169 SFR 1.0000 $362.94 $305.16 $305.16 227-680-22 Unit 4 - 170 SFR 1.0000 $362.94 $305.16 $305.16 227-680-23 Unit 4 - 171 SFR 1.0000 $362.94 $305.16 $305.16 227-680-24 Unit 4 - 172 SFR 1.0000 $362.94 $305.16 $305.16 227-680-25 Unit 4 - 173 SFR 1.0000 $362.94 $305.16 $305.16 227-680-26 Unit 4 - 174 SFR 1.0000 $362.94 $305.16 $305.16 227-680-27 Unit 4 - 175 SFR 1.0000 $362.94 $305.16 $305.16 227-680-28 Unit 4 - 176 SFR 1.0000 $362.94 $305.16 $305.16 227-680-29 Unit 4 - 177 SFR 1.0000 $362.94 $305.16 $305.16 227-680-30 Unit 4 - 178 SFR 1.0000 $362.94 $305.16 $305.16 227-680-31 Unit 3 - 179* COM 1.0050 $362.94 $305.16 $306.68 227-680-32 Unit 3 - 179* COM 0.4350 $362.94 $305.16 $132.74 227-680-33 Unit 4 - Lot 3
(por.) SFR 1.0000 $362.94 $305.16 $305.16
227-680-35 Unit 4 - B-1* COM 1.0200 $362.94 $305.16 $311.26 227-680-37 Unit 4 - Lot 1 SFR 1.0000 $362.94 $305.16 $305.16 227-680-38 Unit 4 - Lot 2 SFR 1.0000 $362.94 $305.16 $305.16 227-680-39 Unit 4 - Lot 3
(por.) SFR 1.0000 $362.94 $305.16 $305.16
TOTALS: 186.3250 $56,858.92
*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

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27
Appendix B – District Diagram

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27
Appendix C – Improvement Map

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27
Appendix D – Expense Reports FY 2025-26

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Westwood Country Landscape and LighƟng Maintenance District Engineer’s Report
2026-27

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Budget Item FY 2025-26
Adopted
FY 2026-27
Proposed $ Change % Change

Prior year amounts shown in blue are hardcoded source values from the Harris & Associates FY 2025-26 Engineer's Report.

Description FY 2025-26
Projected
FY 2026-27
Estimated $ Change % Change

FY 2025-26 Adopted Rate per EDU/Parcel $ 304.10 Harris SFE = 186.3025 FY 2026-27 Proposed Rate per EDU/Parcel $ 305.19 SCI SFE = 186.3250 $ Change per EDU/Parcel $ 1.09
% Change 0.4%

ASSESSMENT RATE COMPARISON

CITY OF ESCALON
Westwood Country Landscape and Lighting Maintenance District No. 02-1 FY 2026-27 Proposed Budget vs. FY 2025-26 Adopted Budget

ESTIMATE OF COST (BUDGET)

FUND BALANCES
ATTACHMENT 11

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INTENTIONALLY LEFT BLANK Page 270 of 311
ITEM NO. 9

COUNCIL AGENDA ITEM
FOR JUNE 1, 2026
Prepared By: Trevin W. Barber, Development & Community Services Manager Date: May 26, 2026
Subject: A Resolution Declaring Intention to Levy Increased Assessments within the Westwood Country Landscape and Lighting Assessment District No. 02-1, Preliminarily Approving the Engineer’s Report, and Providing Notice of Public Hearing and Ballot Proceeding; and RESOLUTION NO. XX-26 – A Resolution Adopting Proposition 218 Assessment Ballot Proceedings Procedures for the Westwood Country Landscape and Lighting Assessment District No. 02-1
Recommendation:

Staff recommends the City Council adopt: (1) Resolution No. XX-26 – A Resolution Declaring Intention to Levy Increased Assessments within the Westwood Country Landscape and Lighting Assessment District No. 02-1, Preliminarily Approving the Engineer’s Report, and Providing Notice of Public Hearing and Ballot Proceeding; and (2) Resolution No. XX-26 – A Resolution Adopting Proposition 218 Assessment Ballot Proceedings Procedures for the Westwood Country Landscape and Lighting Assessment District No. 02-1.

Strategic Plan Priority:

This item is consistent with the Escalon Strategic Plan Priority #2, Fiscal Stability, in that the Landscape and Lighting Districts ensure an ongoing revenue source for maintenance, repair, and replacement of infrastructure and equipment in various communities throughout the City.

Background:

The Westwood Country Landscape and Lighting Assessment District No. 02-1 (the “District”) was formed in 2003 pursuant to the Landscaping and Lighting Act of 1972 to provide for the ongoing operation, maintenance, and servicing of landscape and lighting improvements within the Westwood Country residential development. The District currently maintains a masonry wall along Swanson Park, street trees and streetlights, graffiti abatement, a wood fence along Countrywood Lane, chain link fencing at the pump station, and playground equipment and amenities at Swanson Park added through a 2012 property owner ballot proceeding.

The District is now proposing the addition of new capital improvements at Swanson Park, consisting of a multiuse sports court with two basketball hoops, a swing set with rubber bark safety surfacing, concrete walkways and flatwork, and associated site grading, irrigation modifications, and engineering

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and inspection services (the “Proposed Improvements”). The total estimated cost of the Proposed Improvements is $266,580, to be funded through the assessment over Fiscal Years 2026-27 and 2027-

28. The annual assessment necessary to fund the Proposed Improvements, together with the ongoing maintenance, servicing, and capital replacement of those improvements and the District’s existing landscape and lighting obligations, exceeds the Adjusted Maximum Assessment Rate previously approved by property owners under the District’s Assessment Range Formula. The proposed assessment therefore constitutes an “increased assessment” within the meaning of Article XIIID, Section 4 of the California Constitution and Government Code Section 53750(h), and requires property owner approval through a duly noticed protest ballot proceeding.

By Resolution No. XX-26, adopted on May 4, 2026, the City Council initiated proceedings to consider the levy of an increased assessment within the District and designated SCI Consulting Group as Engineer of Work. SCI has prepared an Engineer’s Report for Fiscal Year 2026-27, which has been filed with the City Clerk. The Report describes the Proposed Improvements, the estimated annual cost, the method of apportionment, the assessment roll, and the proposed Maximum Assessment Rate and Assessment Range Formula.

Discussion:

The two resolutions before the City Council represent the second of three required actions in the assessment proceeding for the Westwood Country Landscape and Lighting Assessment District for Fiscal Year 2026-27. The first action (initiation of proceedings and designation of Engineer of Work) was completed by Resolution No. XX-26 adopted on May 4, 2026. The third action (confirmation of the assessment following the protest ballot proceeding) will be considered at the public hearing on July 20, 2026.

Resolution of Intention and Preliminary Approval of Engineer’s Report. The first resolution preliminarily approves the Engineer’s Report prepared by SCI Consulting Group, declares the City Council’s intention to levy the proposed increased assessment for Fiscal Year 2026-27, and provides notice of the public hearing and protest ballot proceeding. The estimated Fiscal Year 2026-27 cost is $203,650.38, resulting in a proposed assessment rate of $1,092.98 per Equivalent Dwelling Unit.

Because this rate exceeds the District’s previously authorized Adjusted Maximum Assessment Rate, the proposed assessment requires property owner approval under Article XIIID, Section 4 of the California Constitution. If approved, $1,092.98 per EDU shall become the new Maximum Assessment Rate, subject to annual adjustment by three percent (3%) pursuant to the new Assessment Range Formula described in the Engineer’s Report.

Upon adoption of this resolution, the City Clerk will mail notice of the public hearing and protest ballots to the record owners of all assessable parcels within the District not less than forty-five (45) days prior to the public hearing, in accordance with Article XIIID, Section 4 of the California Constitution and Government Code Section 53753. The public hearing will be held on July 20, 2026, at 7:00 p.m. at the City Council Chambers.

Adoption of Proposition 218 Assessment Ballot Proceedings Procedures. The second resolution formally adopts the procedures and guidelines governing the assessment ballot proceeding for the District. These procedures are consistent with Articles XIIIC and XIIID of the California Constitution and Government Code Sections 53750 through 53754, and address the form and content of the

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Engineer’s Report, the mailing of notice and ballots, the conduct of the public hearing, ballot tabulation by the City Clerk, the standards for ballot validity, and the determination of majority protest. Adoption of these procedures in advance of the protest ballot proceeding provides clarity to property owners and ensures the proceeding is conducted in a consistent and legally defensible manner.

Following the close of the public hearing on July 20, 2026, the City Clerk will tabulate the returned ballots, weighted in proportion to the financial obligation of each affected parcel. If a majority protest does not exist, the City Council may proceed to confirm the diagram and assessment and order the levy of the increased assessment for Fiscal Year 2026-27 by separate resolution.

Fiscal Impact:

The proposed assessment is funded entirely by property owners within the Westwood Country Landscape and Lighting Assessment District. The Fiscal Year 2026-27 budget for the District includes funding for the preparation of the Engineer’s Report, public notice mailing, ballot tabulation, and assessment administration. There is no fiscal impact to the City of Escalon General Fund. If the proposed assessment is approved by property owners at the July 20, 2026, public hearing, the increased assessment would be levied on the Fiscal Year 2026-27 property tax bills and would generate approximately $203,650.38 in revenue to fund the Swanson Park capital improvements and the District’s ongoing maintenance, capital replacement, and administrative obligations.

Attachments:

1. Resolution No. XX-26 – A Resolution Declaring Intention to Levy Increased Assessments within the Westwood Country Landscape and Lighting Assessment District No. 02-1, Preliminarily Approving the Engineer’s Report, and Providing Notice of Public Hearing and Ballot Proceeding.

2. Resolution No. XX-26 – A Resolution Adopting Proposition 218 Assessment Ballot Proceedings Procedures for the Westwood Country Landscape and Lighting Assessment District No. 02-1.

3. Engineer’s Report for the Westwood Country Landscape and Lighting Assessment District No. 02-1, Fiscal Year 2026-27, prepared by SCI Consulting Group.

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ATTACHMENT 1
Resolution No. xx-26 | Page 1 of 3
RESOLUTION NO. xx-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON

DECLARING ITS INTENTION TO LEVY INCREASED ASSESSMENTS

WITHIN THE WESTWOOD COUNTRY LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 02-1, PRELIMINARILY APPROVING
THE ENGINEER’S REPORT, AND PROVIDING NOTICE OF

PUBLIC HEARING AND BALLOT PROCEEDING
WHEREAS, the Westwood Country Landscape and Lighting Assessment District No. 02-1 (the “District”) was formed by the City Council of the City of Escalon in 2003, pursuant to the Landscaping and Lighting Act of 1972, Division 15, Part 2, Chapter 2, Sections 22500 et seq. of the California Streets and Highways Code (the “Act”); and
WHEREAS, by Resolution No. xx-26 adopted on May 4, 2026, the City Council initiated proceedings to consider the levy of an increased assessment and the authorization of new improvements within the District, and designated SCI Consulting Group as Engineer of Work; and WHEREAS, SCI Consulting Group has prepared an Engineer’s Report (the “Report”) for the District for Fiscal Year 2026-27 in accordance with Article 4 of Chapter 1 of the Act and Article XIIID of the California Constitution, which Report has been filed with the City Clerk; and WHEREAS, the Report proposes the addition of new improvements at Swanson Park, generally consisting of a multiuse sports court with two basketball hoops, a swing set with bark safety surfacing, concrete walkways and flatwork, and associated site improvements (the “Proposed Improvements”), together with the ongoing maintenance, servicing, and capital replacement of the Proposed Improvements; and
WHEREAS, the annual assessment necessary to fund the Proposed Improvements together with their ongoing maintenance, servicing, and capital replacement obligations is anticipated to exceed the Adjusted Maximum Assessment Rate previously approved by property owners under the Assessment Range Formula, and therefore constitutes an “increased assessment” within the meaning of Article XIIID, Section 4 of the California Constitution and Government Code Section 53750(h); and WHEREAS, the City Council has reviewed the Report and wishes to take certain actions relative thereto, including preliminarily approving the Report, providing notice of public hearing, and ordering the mailing of property owner protest ballots in accordance with Article XIIID of the California Constitution and Government Code Section 53753.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ESCALON DOES RESOLVE, DECLARE, DETERMINE AND ORDER THE FOLLOWING:

SECTION 1. The Engineer’s Report prepared by SCI Consulting Group, on file with the City Clerk, is hereby preliminarily approved. The Report is incorporated herein by reference and shall stand as the Engineer’s Report for all subsequent proceedings under and pursuant to this Resolution.

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ATTACHMENT 1
Resolution No. xx-26 | Page 2 of 3
SECTION 2. It is the intention of the City Council to levy and collect increased assessments within the District for Fiscal Year 2026-27 to fund the Proposed Improvements and the ongoing maintenance, servicing, and capital replacement thereof, all as more fully described in the Report. The estimated Fiscal Year 2026-27 cost is $203,650.38, resulting in a proposed assessment rate of $1,092.98 per Equivalent Dwelling Unit, which exceeds the previously authorized Adjusted Maximum Assessment Rate. If approved by the property owners, this rate shall become the new Maximum Assessment Rate, subject to annual adjustment pursuant to the Assessment Range Formula described in the Report.

SECTION 3. Notice is hereby given that on July 20, 2026, at the hour of 7:00 p.m. at the City of Escalon City Council Chambers, 2060 McHenry Avenue, Escalon, California, the Council will hold a public hearing (the “Public Hearing”) to consider the Proposed Improvements and the levy of the increased assessments for Fiscal Year 2026-27. At the Public Hearing, the City Council will hear and consider all public testimony, written protests, and property owner protest ballots.

SECTION 4. The City Clerk is hereby authorized and directed to cause Notice of the Public Hearing and assessment ballots to be mailed to the record owners of all assessable parcels within the District, in accordance with Article XIIID, Section 4 of the California Constitution and Government Code Section 53753, not less than forty-five (45) days prior to the Public Hearing. The names and addresses of the record owners shall be those appearing on the last equalized secured property tax assessment roll of San Joaquin County.

SECTION 5. To obtain additional information about the proposed assessments, the District, or the Proposed Improvements, contact: Trevin Barber, Development and Community Services Manager, City of Escalon, telephone (209) 206-8350. The Engineer’s Report and other written material about the District may be reviewed at the Office of the City Clerk during regular business hours.

SECTION 6. The City Clerk shall certify to the passage of this Resolution and enter it into the book of original resolutions.

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Escalon at a regular meeting held on the 1st day of June, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:
________________________________________
Andrew Hagan, Mayor, City of Escalon

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ATTACHMENT 1
Resolution No. xx-26 | Page 3 of 3
ATTEST:
________________________________________
Michele Bates, Deputy City Clerk, City of Escalon
APPROVED AS TO FORM:
________________________________________
Frank Splendorio, City Attorney, City of Escalon

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ATTACHMENT 2
Resolution No. xx-26 | Page 1 of 3
RESOLUTION NO. XX-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON ADOPTING PROPOSITION 218 ASSESSMENT BALLOT PROCEEDINGS

PROCEDURES FOR THE WESTWOOD COUNTRY LANDSCAPE AND
LIGHTING ASSESSMENT DISTRICT NO. 02-1
WHEREAS, Proposition 218 was adopted on November 6, 1996, adding Articles XIIIC and XIIID to the California Constitution, which impose certain procedural and substantive requirements relating to the levy of new or increased assessments; and
WHEREAS, by Resolution No. xx-26 adopted on May 4, 2026, the City Council of the City of Escalon initiated proceedings to consider the levy of an increased assessment and the authorization of new improvements within the Westwood Country Landscape and Lighting Assessment District No. 02-1 (the “District”); and
WHEREAS, the levy of an increased assessment requires a duly noticed public hearing and the tabulation of property owner protest ballots, weighted in proportion to the financial obligation of the affected parcels, in accordance with Article XIIID, Section 4 of the California Constitution and Government Code Sections 53750 through 53754; and
WHEREAS, the City Council desires to confirm and memorialize the procedures and guidelines applicable to the assessment ballot proceeding for the District.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ESCALON DOES RESOLVE, DECLARE, DETERMINE AND ORDER THE FOLLOWING:

SECTION 1. It is the City Council’s intent to adopt assessment ballot proceedings procedures consistent with Articles XIIIC and XIIID of the California Constitution and Government Code Sections 53750 through 53754. If there is any inconsistency between a provision of this Resolution and state law, state law shall govern.

SECTION 2. The following procedures shall apply to the assessment ballot proceeding for the District conducted pursuant to Article XIIID, Section 4 of the California Constitution:
(a) Engineer’s Report. The Engineer’s Report shall comply with the Act and Article XIIID, Section 4 of the California Constitution. The Report shall be prepared by a registered professional engineer certified by the State of California (the “Assessment Engineer”) and shall explain the special benefits conferred by the improvements and services funded by the assessments, identify any general benefits and an alternative funding source therefor, and provide the evidence upon which the City Council may find that a special benefit exists. (b) Notice. Notice of the public hearing shall be mailed to the record owner(s) of each parcel to be assessed, as determined from the last equalized property tax roll of San Joaquin County, at least forty-five (45) days prior to the date set for the public hearing. The notice provided pursuant to Government Code Sections 53753(b) and (c) shall supersede and be in lieu of any other statutory

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ATTACHMENT 2
Resolution No. xx-26 | Page 2 of 3
notice requirements. Failure of any person to receive notice shall not invalidate the proceedings.

The cost of preparing and providing notice shall be included as a cost of the assessment. (c) Assessment Ballot. Ballots shall be mailed to all record property owners subject to the proposed assessment at least forty-five (45) days prior to the public hearing in compliance with Government Code Sections 53753(b) and (c). All ballots must be returned by mail to the City Clerk’s Office at 1854 Main Street, Escalon, CA 95320, or by hand delivery prior to the conclusion of the public input portion of the public hearing on Monday, July 20, 2026, at 7:00 p.m., at the City Council Chambers, 2060 McHenry Avenue, Escalon, CA 95320. Each ballot must be signed under penalty of perjury and properly marked. The City will only accept official ballots provided by the Assessment Engineer. Replacement, proportional, and redelivered ballots may be issued by the Assessment Engineer in accordance with applicable law and shall be marked accordingly. A property owner may withdraw a submitted ballot, or withdraw and submit a new ballot, at any time prior to the conclusion of the public input portion of the public hearing. An assessment ballot proceeding is not an election; ballots are disclosable public records during and after tabulation, but property owner names and corresponding votes will remain confidential except as necessary to count the votes or as required by law.
(d) Tabulation. The City Clerk (the “Tabulator”) shall tabulate the assessment ballots at the conclusion of the public input portion of the public hearing, after the final call for ballots.

Ballots shall be accepted as valid except for: photocopies or unofficial ballots; unsigned ballots or ballots signed by an unauthorized individual; ballots lacking an identifiable mark in a single “yes” or “no” box, or with multiple boxes marked; ballots that appear tampered with or otherwise invalid; ballots with damaged or obstructed barcodes where the parcel cannot be identified; and ballots received after the close of the balloting period. The Tabulator’s decision, after consultation with the City’s legal counsel, that a ballot is invalid shall be final. In the event of a dispute regarding ownership or authorized representation, the City Council shall determine the matter from County Assessor records and any evidence submitted prior to the conclusion of the public hearing, and its determination shall be final and conclusive. The City shall retain all ballots for two (2) years from the date of the public hearing.
(e) Public Hearing and Majority Protest. At the public hearing, the City Council shall hear all public testimony and protests regarding the proposed assessment and accept ballots until the close of the public input portion of the hearing. Reasonable time limits may be imposed on testimony. The City Council may continue the public hearing if necessary. If, according to the final tabulation, ballots submitted against the assessment exceed those submitted in favor, weighted according to the proportional financial obligation of the affected property, a “majority protest” exists and the City Council shall not impose the assessment.

SECTION 3. The City Clerk shall certify to the passage of this Resolution and enter it into the book of original resolutions.

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ATTACHMENT 2
Resolution No. xx-26 | Page 3 of 3
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Escalon at a regular meeting held on the 1st day of June, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:
________________________________________
Andrew Hagan, Mayor, City of Escalon
ATTEST:
________________________________________
Michele Bates, Deputy City Clerk, City of Escalon
APPROVED AS TO FORM:
________________________________________
Frank Splendorio, City Attorney, City of Escalon

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Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Westwood Country
Landscape and Lighting
Assessment District
June 2026
Preliminary Engineer’s Report
Pursuant to the Landscape and Lighting Act of 1972 and Article XIIID of the California Constitution
ATTACHMENT 3

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Page i
(This page Intentionally left blank)

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Table of Contents
Part 1 – Plans and Specifications .................................................................................. 7 Part 2 – Estimate of Cost ............................................................................................ 10 Estimate of Cost ...................................................................................................................... 10 District Fund Balances ............................................................................................................. 11 Part 3 – Assessment Diagram ..................................................................................... 15 Part 4 – Method of Apportionment ............................................................................ 16 General .................................................................................................................................... 16 Introduction to Special Benefit versus General Benefit .......................................................... 18 Special Benefits ....................................................................................................................... 19 General Benefit ....................................................................................................................... 20 Zones of Benefit ...................................................................................................................... 20 Maximum Assessment Formula (Cost of Living Adjustments) ................................................ 21 Assessment Methodology ....................................................................................................... 22 Appendix A – Assessment Roll.................................................................................... 24 Appendix B – District Diagram .................................................................................... 30 Appendix C – Improvement Map ................................................................................ 31

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Statement of Assessment Engineer
AGENCY: CITY OF ESCALON
PROJECT: WESTWOOD COUNTRY LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
Engineer’s Report for Fiscal Year 2026-27
The preparation of this Engineer's Report ("Report") is in conformance with the obligation of the City Council, for the Westwood Country Landscape and Lighting Assessment 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 2026-27. This Report is prepared pursuant to the Landscaping and Lighting Act of 1972 (Part 2 of 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 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 Assessment District.

This Report supports a property owner ballot proceeding pursuant to Article XIIID, Section 4 of the California Constitution. The proposed Fiscal Year 2026-27 assessment exceeds the Adjusted Maximum Assessment Rate established under the District’s existing Assessment Range Formula and therefore constitutes a new or increased assessment requiring property owner approval. The increase is proposed to fund capital improvements at Swanson Park and the ongoing maintenance, servicing, and capital replacement of those improvements. Subject to the outcome of the ballot proceeding, the assessment rate and assessment range formula approved by the property owners shall supersede the prior Maximum Assessment Rate and Assessment Range Formula for all future fiscal years.

Assessment Process
Following submittal of this Report to the City Council (the “Council”) for preliminary approval, the Council, by Resolution, may call for an assessment ballot proceeding and public hearing on the proposed establishment of increased Assessments for the provision of the Improvements.

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Generally, if the Council so directs, a notice of assessment and assessment ballot will be mailed to property owners within the District boundaries who receive special benefits distinct from general benefits from the Improvements. Such notice includes a description of the Improvements to be funded by the proposed Assessments, the proposed assessment amount for each parcel owned, and an explanation of the method of submitting a ballot on the Assessments. Each notice will include a ballot on which the property owner will mark his or her support or opposition to the proposed Assessments.

After the ballots are mailed to property owners, a minimum 45-day wait period is imposed allowing each property owner to consider the increased assessment. Following this 45-day time period, a public hearing will be held for the purpose of allowing the public and property owners to provide testimony regarding the proposed Assessment, and to submit their ballots.

Tabulation of the returned ballots may begin at the conclusion of public testimony. It is anticipated that the ballots may be tabulated on the same evening as the Public Hearing and that the tabulation results may be announced soon after. If a majority of property owner votes (weighted by the amount of the proposed assessment) in opposition to the increased assessment exceed those in favor, the increased assessments will not be imposed. Otherwise, the Council may take action to approve the levying of the assessments for Fiscal Year 2026-27, and the assessment information will be provided to the County Auditor/Controller. The County Auditor/Controller will include the Assessments on the property tax roll for Fiscal Year 2026-27.

Implementation of Government Code § 53759.1 and 53759.2 (AB 2257 Compliance)
In addition, effective January 1, 2025, AB 2257 codified Government Code Sections 53759.1 and 53759.2. Government Code § 53759.1 authorizes public agencies to require property owners to exhaust administrative remedies before challenging a Proposition 218 property-related fee or assessment in court. Under this law, property owners must submit written objections regarding a proposed assessment during the Proposition 218 hearing process by a specified deadline (not less than 45 days after mailing of notice). Agencies are then required to prepare written responses to timely submitted objections and present them to the governing body prior to the close of the Proposition 218 hearing. This process runs concurrently with the Proposition 218 ballot procedure and does not affect a property owner's right to submit a ballot protest.

Government Code § 53759.2 further specifies the scope of a court's review of the administrative record if the agency has complied with § 53759.1. The City of Escalon intends to comply with and implement Government Code § 53759.1 in connection with this proposed assessment. Property owners will be informed of the deadline and process for submitting written objections as part of the mailed notice package, along with other key dates related to the Proposition 218 proceeding.

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Westwood Country Landscape and Lighting Assessment District (Hereinafter referred to as the “District”),
I, John Bliss, 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 2026-27.

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

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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.

June 1, 2026
Engineer of Work

By ____________________________
John W. Bliss, License No. C052091

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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 Westwood Country Landscape and Lighting Assessment 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 was formed in 2003 when the City Council adopted a Resolution Approving the Formation of the District.

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 five commercial parcels, four 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. 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:
 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. * 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.

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

Swanson Park Upgrade Project (Fiscal Years 2026-27 and 2027-28) The District is undertaking the Swanson Park Upgrade Project, a capital improvement project to be funded through this assessment proceeding and constructed over Fiscal Years 2026-27 and 2027-28. Project components are based on the Preliminary Engineer’s Estimate prepared by MCR Engineering, Inc., dated April 13, 2026. The project includes the following improvements:
 General engineering and construction, including site clearing, grubbing, and demolition; finish grading of approximately 10,000 square feet; and irrigation system modifications - $55,000.
 A new multiuse sports court consisting of a 5,640 square-foot painted basketball court and two basketball hoops with footings - $144,080.
 A new swing set, complete with wood playground fiber - $10,000.  Site improvements including approximately 1,500 square feet of concrete walkways and flatwork - $22,500.
 Engineering and inspection services - $35,000.

The total estimated project cost is $266,580, to be collected over two fiscal years in equal installments of $133,290 in Fiscal Year 2026-27 and Fiscal Year 2027-28. Final quantities and costs are subject to change based on the final project design and bid results. Reference is made to the Preliminary Engineer’s Estimate and preliminary exhibit drawings on file with the City, which are incorporated herein by reference.

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Following completion of the Swanson Park Upgrade Project, the District will be responsible for the ongoing maintenance, servicing, and eventual replacement of the new improvements. Annual operating costs of $750 for wood playground fiber replenishment are included in Direct Costs, and an annual contribution of $1,833 to a capital replacement sinking fund for the new improvements is included in Capital Replacement Costs, as further described under “Description of Capital Replacement Items” below.

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 2026-27 District budget is shown on the following page.

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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 2026-27 District budget is shown below.

Estimate of Cost
Table 1 – Fiscal Year 2026-27 Estimate of Cost and Budget Budget Item Costs
Utility – Water $11,100.00
Utility – Electricity (sprinkler timers, est. @ $12.66 per month) $65.00 Maintenance – Playground Equipment, etc. $750.00
Contract Services – Street Lights (38 lights @ avg. $5.81/mo.) $296.00 Contract Services – Park Maintenance ($1,975 monthly contract & incidentals) $15,813.00 Trees and Landscaping $5,895.00
Professional Services – Public Works (inspection, repairs & maintenance) $1,275.00 Property Tax Charges $558.00
Special Department Expenses $2,621.00
Swanson Park Annual Wood Fiber Replenishment $750.00
Sidewalk Repair from Street Tree Damage -
Direct Costs Sub-Total (a) $39,123.00
Capital Replacement – Playground Equipment $3,666.66
Westwood Comprehensive Street Tree Trimming $1,100.00
Masonry Wall bordering Swanson Park (200' LF) $880.00
Capital Replacement – Wood Fence $120.00
Replace Chain Link Fence – pump station (120' LF) $2,857.14 Capital Replacement of New Improvements (Swanson Park) $1,833.33 Contingency -
Capital Replacement Costs Sub-Total (b) $10,457.13
Professional Services – Engineer (SCI Consulting Group) $2,918.00 Public Mail Notice ($1.50 per parcel × 186 parcels) $279.00 General Government Charge (City admin fee) $1,705.00
County Administration Fee (lesser of $3.00/parcel or 1% of levy) $558.00 Rounding Adjustment $3.58
Administrative Costs Sub-Total (c) $5,463.58
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS (a+b+c) $55,043.71 Operating Reserve Collection/(Reduction) (d) $4,400.00
Swanson Park Capital Project (Year 1 of 2; total $266,580) (e) $133,290.00 TOTAL BALANCE TO ASSESSMENT (a+b+c+d+e=f) $192,733.71
Total Assessable Parcels/EDUs (g) 186.3250
PROPOSED ASSESSMENT PER PARCEL/EDU (f/g) $1,034.40

ADMINISTRATIVE COSTS

CITY OF ESCALON
Westwood Country Landscape and Lighting Assessment District No. 02-1 ESTIMATE OF COST — Fiscal Year 2026-27

DIRECT COSTS

CAPITAL REPLACEMENT COSTS

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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 2026-27 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.

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 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 – 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 2026-27 fiscal year, as shown on the budget page.
 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 (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

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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 7 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.  Masonry Wall (2): 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.
 Wood Fence (3): 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.
 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.
 Swanson Park New Improvements (5): Funds collected on an annual basis as part of the $1,833 Capital Replacement of New Improvements line item for the eventual replacement and refresh of the new improvements installed under the Swanson Park

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Upgrade Project. The annual capital replacement sinking-fund component includes the following items:
• Swing Set replacement - estimated useful life of 15 years; replacement cost $7,000; annual accrual approximately $467.
• Sports Court restriping - estimated useful life of 3 years; restriping cost $2,000; annual accrual approximately $667.
• Basketball Hoops replacement (two hoops) - estimated useful life of 10 years; replacement cost $3,500 per hoop ($7,000 total); annual accrual approximately $700.

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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.

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Part 4 – Method of Apportionment
General
This section includes an explanation of the special benefits to be derived from the maintenance, operations, and repair activities, the criteria for the expenditure of assessment funds and the methodology used to apportion the total assessments to properties within the proposed Assessment District. The proposed Assessment District area consists of all Assessor Parcels included within the Westwood Country Landscape and Lighting Assessment District boundary.

Pursuant to Proposition 218, the method used for apportioning the assessment is based upon the proportional special benefits conferred to the properties over and above the general benefits conferred to real property in the proposed Assessment District, or to the public at large. Special benefit is calculated for each parcel in the District using the following process:

1.) Identification of all benefit factors derived from the Improvements.

2.) Calculation of the proportion of these benefits that are general.

3.) Determination of the relative special benefit within different areas (zones of benefit) of the Assessment District, if any.

4.) Determination of the relative special benefit per property type.

5.) Calculation of the specific assessment for each individual parcel based upon special vs. general benefit, zones, property type and other supporting attributes.

The District consists of certain assessor parcels within the boundaries as defined by the Assessment Diagram referenced in this report and the parcels identified by the Assessor Parcel Numbers listed with the levy roll. The parcel list includes all privately and publicly owned parcels as shown. The method used for apportioning the Assessment is based upon the relative special benefits to be derived by the properties in the District over and above general benefits conferred on real property or to the public at large. The Assessment is apportioned to lots and parcels in proportion to the relative special benefit
from the improvements.

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

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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, drainage or electrical facilities. (e) The installation of parks or recreational improvements, including, but not limited to all of the following:

1. Land preparation such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage

2. 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.

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(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 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.

Introduction to Special Benefit versus General Benefit
Article XIIIC of the California Constitution requires any local agency proposing to increase or impose a benefit assessment to “separate the general benefits from the special benefits conferred on a parcel.” The rationale for separating special and general benefits is to ensure that property owners subject to the benefit assessment are not paying for general benefits. An assessment can fund special benefits but cannot fund general benefits. Accordingly, a separate estimate of the special and general benefit is given in this section.

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In other words:

There is no widely accepted or statutory formula for general benefit. General benefits are benefits from improvements or services that are not special in nature, are not “particular and distinct” and are not “over and above” benefits received by other properties. SVTA vs. SCCOSA provides some clarification by indicating that general benefits provide “an indirect, derivative advantage” and are not necessarily proximate to the improvements.

Special Benefits
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.

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 accessibility for emergency vehicles.
• Reduced vandalism and other criminal activity.

Total
Benefit =
General
Benefit + Special Benefit

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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.

Hence, General benefit has been determined to be de minimis, and no offsetting, non-assessment contribution is required.

Zones of Benefit
The assessment district was formed to provide a funding source for the maintenance and services of landscaping and lighting improvements within the boundaries of the Assessment District. The boundaries of the Assessment District have been narrowly drawn to include only properties that will specially benefit from the maintenance and services and would receive a declining level of service if the Assessments were not approved.

The SVTA decision indicates:

Indeed, the ballot materials reflect otherwise. Thus, if an assessment district is narrowly drawn, the fact that a benefit is conferred throughout the district does not make it general rather than special. In that circumstance, the characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g., proximity to park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g., general enhancement of the district’s property values).

Therefore, zone of benefit within the assessment district are not warranted.

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Maximum Assessment Formula (Cost of Living Adjustments) It is generally recognized that most budgetary items will be impacted by inflation in future years.

In accordance with Government Code 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.

To impose a new assessment or an increased assessment in excess of the Maximum Assessment Rate established under the District's Assessment Range Formula, the City must comply with the provisions of the California Constitution, Article XIIID, Section 4(c), which require a 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.

Existing Assessment Range Formula
The District’s existing Maximum Assessment Rate was established at the time of formation and first assessed in Fiscal Year 2003-04 at $183.90 per Equivalent Dwelling Unit (“EDU”). Under the existing Assessment Range Formula, the Maximum Assessment Rate has been adjusted annually by three percent (3%). For Fiscal Year 2026-27, the Adjusted Maximum Assessment Rate under the existing formula is $362.95 per EDU.

Proposed New Maximum Assessment Rate and Assessment Range Formula The proposed Fiscal Year 2026-27 assessment of $1,034.40 per EDU is necessary to fund capital improvements at Swanson Park, the ongoing maintenance and servicing of those improvements, and the District’s overall maintenance, capital replacement, and administrative obligations.

Because the proposed rate exceeds the Adjusted Maximum Assessment Rate under the existing Assessment Range Formula, it constitutes a new or increased assessment requiring property owner approval pursuant to Article XIIID, Section 4 of the California Constitution.

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Subject to property owner approval through the ballot proceeding, a new Maximum Assessment Rate of $1,034.40 per EDU shall be established beginning Fiscal Year 2026-27. The new Maximum Assessment Rate shall be adjusted each subsequent fiscal year by three percent (3%), calculated by applying the 3% adjustment to the Maximum Assessment Rate established the previous fiscal year. The new Maximum Assessment Rate and Assessment Range Formula shall supersede the prior Maximum Assessment Rate and Assessment Range Formula upon approval and shall apply to all future fiscal years.

The proposed Maximum Assessment Rate of $1,034.40 reflects the District’s capital and operating needs during the two-year Swanson Park capital improvement period (Fiscal Years 2026-27 and 2027-28). In subsequent fiscal years, the annual assessment levied may be set at or below the Adjusted Maximum Assessment Rate based on the District’s actual annual funding requirements.

If the proposed annual assessment rate (levy per EDU) for any future fiscal year is less than or equal to the new Adjusted Maximum Assessment Rate established for that fiscal year, the proposed annual assessment is not considered an increased assessment under Proposition 218.

If, in any future fiscal year, the City Council determines that an annual assessment in excess of the Adjusted Maximum Assessment Rate is necessary, such increase shall be subject to a further property owner protest ballot proceeding pursuant to Article XIIID, Section 4.

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, 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.

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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 2 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) were 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.

In Fiscal Year 2026-27, the District's five (5) commercial parcels were updated with revised County Assessor acreage data. The updated parcel acreages resulted in a net increase of 0.0225 EDU across the commercial parcels. This increased the total District EDU to 186.3250.

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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 2026-27, 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-ofway, 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.

Table 2 – Fiscal Year 2026-27 Assessment Roll
APN Unit/Lot
Number
Parcel
Type EDU 2026-27 Actual Assessment
227-320-31 1 COM 1.7400 $1,799.85
227-320-32 1 COM 1.1250 $1,163.69
227-640-01 Unit 1A - 2 SFR 1.0000 $1,034.40
227-640-02 Unit 1A - 3 SFR 1.0000 $1,034.40
227-640-03 Unit 1A - 4 SFR 1.0000 $1,034.40
227-640-04 Unit 1A - 5 SFR 1.0000 $1,034.40
227-640-05 Unit 1A - 6 SFR 1.0000 $1,034.40
227-640-06 Unit 1A - 7 SFR 1.0000 $1,034.40
227-640-07 Unit 1A - 8 SFR 1.0000 $1,034.40
227-640-08 Unit 1A - 9 SFR 1.0000 $1,034.40
227-640-09 Unit 1A - 10 SFR 1.0000 $1,034.40
227-640-10 Unit 1A - A EXE 0.0000 $0.00
227-640-11 Unit 1A - 11 SFR 1.0000 $1,034.40

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227-640-12 Unit 1A - 12 SFR 1.0000 $1,034.40
227-640-13 Unit 1A - 13 SFR 1.0000 $1,034.40
227-640-14 Unit 1A - 14 SFR 1.0000 $1,034.40
227-640-15 Unit 1A - 15 SFR 1.0000 $1,034.40
227-640-16 Unit 1A - 16 SFR 1.0000 $1,034.40
227-640-17 Unit 1A - 17 SFR 1.0000 $1,034.40
227-640-18 Unit 1A - 18 SFR 1.0000 $1,034.40
227-640-19 Unit 1A - 19 SFR 1.0000 $1,034.40
227-640-20 Unit 1A - 39 SFR 1.0000 $1,034.40
227-640-21 Unit 1A - 38 SFR 1.0000 $1,034.40
227-640-22 Unit 1A - 37 SFR 1.0000 $1,034.40
227-640-23 Unit 1A - 36 SFR 1.0000 $1,034.40
227-640-24 Unit 1A - 35 SFR 1.0000 $1,034.40
227-640-25 Unit 1A - 34 SFR 1.0000 $1,034.40
227-640-26 Unit 1A - 33 SFR 1.0000 $1,034.40
227-640-27 Unit 1A - 32 SFR 1.0000 $1,034.40
227-640-28 Unit 1A - 31 SFR 1.0000 $1,034.40
227-640-29 Unit 1A - 30 SFR 1.0000 $1,034.40
227-640-30 Unit 1A - 29 SFR 1.0000 $1,034.40
227-640-31 Unit 1A - 28 SFR 1.0000 $1,034.40
227-640-32 Unit 1A - 27 SFR 1.0000 $1,034.40
227-640-33 Unit 1A - 26 SFR 1.0000 $1,034.40
227-640-34 Unit 1A - 25 SFR 1.0000 $1,034.40
227-640-35 Unit 1A - 24 SFR 1.0000 $1,034.40
227-640-36 Unit 1A - 23 SFR 1.0000 $1,034.40
227-640-37 Unit 1A - 22 SFR 1.0000 $1,034.40
227-640-38 Unit 1A - 21 SFR 1.0000 $1,034.40
227-640-39 Unit 1A - 20 SFR 1.0000 $1,034.40
227-660-01 Unit 2 - 40 SFR 1.0000 $1,034.40
227-660-02 Unit 2 - 41 SFR 1.0000 $1,034.40
227-660-03 Unit 2 - 42 SFR 1.0000 $1,034.40
227-660-04 Unit 2 - 43 SFR 1.0000 $1,034.40
227-660-05 Unit 2 - 44 SFR 1.0000 $1,034.40
227-660-06 Unit 2 - 45 SFR 1.0000 $1,034.40
227-660-07 Unit 2 - 46 SFR 1.0000 $1,034.40
227-660-08 Unit 2 - 47 SFR 1.0000 $1,034.40
227-660-09 Unit 2 - 48 SFR 1.0000 $1,034.40
227-660-10 Unit 2 - 49 SFR 1.0000 $1,034.40
227-660-11 Unit 2 - 50 SFR 1.0000 $1,034.40
227-660-12 Unit 2 - 51 SFR 1.0000 $1,034.40
227-660-13 Unit 2 - 52 SFR 1.0000 $1,034.40
227-660-14 Unit 2 - 53 SFR 1.0000 $1,034.40

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227-660-15 Unit 2 - 54 SFR 1.0000 $1,034.40
227-660-16 Unit 2 - 55 SFR 1.0000 $1,034.40
227-660-17 Unit 2 - 56 SFR 1.0000 $1,034.40
227-660-18 Unit 2 - 57 SFR 1.0000 $1,034.40
227-660-19 Unit 2 - 58 SFR 1.0000 $1,034.40
227-660-20 Unit 2 - 59 SFR 1.0000 $1,034.40
227-660-21 Unit 2 - 60 SFR 1.0000 $1,034.40
227-660-22 Unit 2 - 61 SFR 1.0000 $1,034.40
227-660-23 Unit 2 - 62 SFR 1.0000 $1,034.40
227-660-24 Unit 2 - 63 SFR 1.0000 $1,034.40
227-660-25 Unit 2 - 64 SFR 1.0000 $1,034.40
227-660-26 Unit 2 - 65 SFR 1.0000 $1,034.40
227-660-27 Unit 2 - 66 SFR 1.0000 $1,034.40
227-660-28 Unit 2 - 67 SFR 1.0000 $1,034.40
227-660-29 Unit 2 - 68 SFR 1.0000 $1,034.40
227-660-30 Unit 2 - 69 SFR 1.0000 $1,034.40
227-660-31 Unit 2 - 70 SFR 1.0000 $1,034.40
227-660-32 Unit 2 - 71 SFR 1.0000 $1,034.40
227-660-33 Unit 2 - 72 SFR 1.0000 $1,034.40
227-660-34 Unit 2 - 73 SFR 1.0000 $1,034.40
227-660-35 Unit 2 - 74 SFR 1.0000 $1,034.40
227-660-36 Unit 2 - 75 SFR 1.0000 $1,034.40
227-660-37 Unit 2 - 76 SFR 1.0000 $1,034.40
227-660-38 Unit 2 - 77 SFR 1.0000 $1,034.40
227-660-39 Unit 2 - 78 SFR 1.0000 $1,034.40
227-660-40 Unit 2 - 79 SFR 1.0000 $1,034.40
227-660-41 Unit 2 - 80 SFR 1.0000 $1,034.40
227-660-42 Unit 2 - 81 SFR 1.0000 $1,034.40
227-660-43 Unit 2 - 82 SFR 1.0000 $1,034.40
227-660-44 Unit 2 - 83 SFR 1.0000 $1,034.40
227-660-45 Unit 2 - 84 SFR 1.0000 $1,034.40
227-660-46 Unit 2 - 85 SFR 1.0000 $1,034.40
227-660-47 Unit 2 - 86 SFR 1.0000 $1,034.40
227-660-48 Unit 2 - 87 SFR 1.0000 $1,034.40
227-660-49 Unit 2 - 88 SFR 1.0000 $1,034.40
227-660-50 Unit 2 - 89 SFR 1.0000 $1,034.40
227-660-51 Unit 2 - 90 SFR 1.0000 $1,034.40
227-660-52 Unit 2 - 91 SFR 1.0000 $1,034.40
227-660-53 Unit 2 - B EXE 0.0000 $0.00
227-670-01 Unit 3 - 92 SFR 1.0000 $1,034.40
227-670-02 Unit 3 - 93 SFR 1.0000 $1,034.40
227-670-03 Unit 3 - 94 SFR 1.0000 $1,034.40

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227-670-04 Unit 3 - 95 SFR 1.0000 $1,034.40
227-670-05 Unit 3 - 96 SFR 1.0000 $1,034.40
227-670-06 Unit 3 - 97 SFR 1.0000 $1,034.40
227-670-07 Unit 3 - 98 SFR 1.0000 $1,034.40
227-670-08 Unit 3 - 99 SFR 1.0000 $1,034.40
227-670-09 Unit 3 - 100 SFR 1.0000 $1,034.40
227-670-10 Unit 3 - 101 SFR 1.0000 $1,034.40
227-670-11 Unit 3 - 102 SFR 1.0000 $1,034.40
227-670-12 Unit 3 - 103 SFR 1.0000 $1,034.40
227-670-13 Unit 3 - 104 SFR 1.0000 $1,034.40
227-670-14 Unit 3 - 105 SFR 1.0000 $1,034.40
227-670-15 Unit 3 - 106 SFR 1.0000 $1,034.40
227-670-16 Unit 3 - 107 SFR 1.0000 $1,034.40
227-670-17 Unit 3 - 108 SFR 1.0000 $1,034.40
227-670-18 Unit 3 - 109 SFR 1.0000 $1,034.40
227-670-19 Unit 3 - 110 SFR 1.0000 $1,034.40
227-670-20 Unit 3 - 111 SFR 1.0000 $1,034.40
227-670-21 Unit 3 - 112 SFR 1.0000 $1,034.40
227-670-22 Unit 3 - 113 SFR 1.0000 $1,034.40
227-670-23 Unit 3 - 114 SFR 1.0000 $1,034.40
227-670-24 Unit 3 - 115 SFR 1.0000 $1,034.40
227-670-25 Unit 3 - 116 SFR 1.0000 $1,034.40
227-670-26 Unit 3 - 117 SFR 1.0000 $1,034.40
227-670-27 Unit 3 - 118 SFR 1.0000 $1,034.40
227-670-28 Unit 3 - 119 SFR 1.0000 $1,034.40
227-670-29 Unit 3 - 128 SFR 1.0000 $1,034.40
227-670-30 Unit 3 - 129 SFR 1.0000 $1,034.40
227-670-31 Unit 3 - 130 SFR 1.0000 $1,034.40
227-670-32 Unit 3 - 131 SFR 1.0000 $1,034.40
227-670-33 Unit 3 - 132 SFR 1.0000 $1,034.40
227-670-34 Unit 3 - 133 SFR 1.0000 $1,034.40
227-670-35 Unit 3 - 134 SFR 1.0000 $1,034.40
227-670-36 Unit 3 - 135 SFR 1.0000 $1,034.40
227-670-37 Unit 3 - 136 SFR 1.0000 $1,034.40
227-670-38 Unit 3 - 137 SFR 1.0000 $1,034.40
227-670-39 Unit 3 - 138 SFR 1.0000 $1,034.40
227-670-40 Unit 4 - 148 SFR 1.0000 $1,034.40
227-670-41 Unit 4 - 149 SFR 1.0000 $1,034.40
227-670-42 Unit 4 - 150 SFR 1.0000 $1,034.40
227-670-43 Unit 4 - 151 SFR 1.0000 $1,034.40
227-670-44 Unit 4 - 152 SFR 1.0000 $1,034.40
227-670-45 Unit 4 - 153 SFR 1.0000 $1,034.40

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227-670-46 Unit 4 - 154 SFR 1.0000 $1,034.40
227-670-47 Unit 4 - 155 SFR 1.0000 $1,034.40
227-670-48 Unit 4 - 156 SFR 1.0000 $1,034.40
227-670-49 Unit 4 - 157 SFR 1.0000 $1,034.40
227-670-50 Unit 4 - 158 SFR 1.0000 $1,034.40
227-670-51 Unit 4 - 159 SFR 1.0000 $1,034.40
227-670-52 Unit 4 - 160 SFR 1.0000 $1,034.40
227-670-53 Unit 4 - 161 SFR 1.0000 $1,034.40
227-670-54 Unit 4 - 162 SFR 1.0000 $1,034.40
227-670-55 Unit 4 - 163 SFR 1.0000 $1,034.40
227-670-56 Unit 4 - 164 SFR 1.0000 $1,034.40
227-670-57 Unit 4 - 165 SFR 1.0000 $1,034.40
227-670-58 Unit 4 - 166 SFR 1.0000 $1,034.40
227-670-59 Unit 4 - 167 SFR 1.0000 $1,034.40
227-680-01 Unit 3 - 120 SFR 1.0000 $1,034.40
227-680-02 Unit 3 - 121 SFR 1.0000 $1,034.40
227-680-03 Unit 3 - 122 SFR 1.0000 $1,034.40
227-680-04 Unit 3 - 123 SFR 1.0000 $1,034.40
227-680-05 Unit 3 - 124 SFR 1.0000 $1,034.40
227-680-06 Unit 3 - 125 SFR 1.0000 $1,034.40
227-680-07 Unit 3 - 126 SFR 1.0000 $1,034.40
227-680-08 Unit 3 - 127 SFR 1.0000 $1,034.40
227-680-11 Unit 4 - 139 SFR 1.0000 $1,034.40
227-680-12 Unit 4 - 140 SFR 1.0000 $1,034.40
227-680-13 Unit 4 - 141 SFR 1.0000 $1,034.40
227-680-14 Unit 4 - 142 SFR 1.0000 $1,034.40
227-680-15 Unit 4 - 143 SFR 1.0000 $1,034.40
227-680-16 Unit 4 - 144 SFR 1.0000 $1,034.40
227-680-17 Unit 4 - 145 SFR 1.0000 $1,034.40
227-680-18 Unit 4 - 146 SFR 1.0000 $1,034.40
227-680-19 Unit 4 - 147 SFR 1.0000 $1,034.40
227-680-20 Unit 4 - 168 SFR 1.0000 $1,034.40
227-680-21 Unit 4 - 169 SFR 1.0000 $1,034.40
227-680-22 Unit 4 - 170 SFR 1.0000 $1,034.40
227-680-23 Unit 4 - 171 SFR 1.0000 $1,034.40
227-680-24 Unit 4 - 172 SFR 1.0000 $1,034.40
227-680-25 Unit 4 - 173 SFR 1.0000 $1,034.40
227-680-26 Unit 4 - 174 SFR 1.0000 $1,034.40
227-680-27 Unit 4 - 175 SFR 1.0000 $1,034.40
227-680-28 Unit 4 - 176 SFR 1.0000 $1,034.40
227-680-29 Unit 4 - 177 SFR 1.0000 $1,034.40
227-680-30 Unit 4 - 178 SFR 1.0000 $1,034.40

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227-680-31 Unit 3 - 179* COM 1.0050 $1,039.57
227-680-32 Unit 3 - 179* COM 0.4350 $449.96
227-680-33 Unit 4 - Lot 3
(por.) SFR 1.0000 $1,034.40
227-680-35 Unit 4 - B-1* COM 1.0200 $1,055.08
227-680-37 Unit 4 - Lot 1 SFR 1.0000 $1,034.40
227-680-38 Unit 4 - Lot 2 SFR 1.0000 $1,034.40
227-680-39 Unit 4 - Lot 3
(por.) SFR 1.0000 $1,034.40
TOTALS: 186.3250 $192,733.71

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Appendix B – District Diagram

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Appendix C – Improvement Map

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Escalon City CouncilJune 1, 2026

Escalon City Council
June 1, 2026