Escalon City Council
July 20, 2026

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

(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.

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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:

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 section 2, subdivision (i), these benefits can be construed as being general benefits since they are not “particular and distinct” and are not “over and above” the benefits received by other properties “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properties directly benefiting 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 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.

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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.

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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.

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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.

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

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

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

Appendix B – District Diagram

Westwood Country Landscape and Lighting Assessment District 2026-27 Preliminary Engineer’s Report

Appendix C – Improvement Map

ITEM NO. 10

COUNCIL AGENDA ITEM
FOR JULY 20, 2026
Prepared By: Trevin W. Barber, Development & Community Services Manager Date: July 6, 2026
Subject: Confirming the Engineer’s Reports and Ordering the Levy of Assessments for Fiscal Year 2026-27 for the Belleterra Estates Landscape Maintenance District No. 01-1, Estates Benefit Assessment District No. 06-1, Estates Landscape and Lighting Maintenance District No. 06-1, Sunrise Terrace Landscape Maintenance District No. 96-1, and Westwood Country Landscape and Lighting Maintenance District No. 02-1
Recommendation:

Conduct a public hearing and adopt Resolution No. xx-26, confirming the Engineer’s Reports and ordering the levy of assessments for Fiscal Year 2026-27 for the Belleterra Estates Landscape Maintenance District No. 01-1, Estates Benefit Assessment District No. 06-1, Estates Landscape and Lighting Maintenance District No. 06-1, Sunrise Terrace Landscape Maintenance District No. 96-1, and Westwood Country Landscape and Lighting Maintenance 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 City of Escalon has five (5) existing maintenance districts:
● Belleterra Estates Landscape Maintenance District No. 01-1 ● Estates Benefit Assessment District No. 06-1
● Estates Landscape and Lighting Maintenance District No. 06-1 ● Sunrise Terrace Landscape Maintenance District No. 96-1 ● Westwood Country Landscape and Lighting Maintenance District No. 02-1 Four (4) of the five districts – the Belleterra Estates Landscape Maintenance District No. 01-1, Estates Landscape and Lighting Maintenance District No. 06-1, Sunrise Terrace Landscape Maintenance District No. 96-1, and Westwood Country Landscape and Lighting Maintenance District No. 02-1 – were formed and operate pursuant to the “Landscaping and Lighting Act of 1972” (the “1972 Act”), Division 15, Part 2 of the Streets and Highways Code. The Estates Benefit Assessment District No.

06-1 was formed and operates pursuant to the “Benefit Assessment Act of 1982,” Part 1, Division 2, Title 5 of the California Government Code (commencing with Section 54703).

On April 20, 2026, the City Council took the first of three required actions to continue these levies for Fiscal Year 2026-27, and on June 2, 2026 the City Council took the second action by preliminarily approving the Engineer’s Reports and setting the date of the public hearing. The City Council is now being asked to take the third and final action, namely, to conduct the public hearing and adopt a resolution confirming the Engineer’s Reports and ordering the levy and collection of the assessments for Fiscal Year 2026-27.

Each proposed assessment rate is at or below the maximum assessment rate authorized for the respective District, as set forth in the Engineer’s Reports. The City Council retains the discretion to adopt a lower assessment than the proposed assessment.

In prior years, this action was brought before the City Council as separate agenda items, with one per district, resulting in multiple individual resolutions heard on a single evening. Beginning with Fiscal Year 2026-27, staff has restructured the process to consolidate all five districts into a single resolution for each of the three required actions, consistent with the practice used by other SCI Consulting Group client agencies. This approach reduces the number of agenda items, streamlines the public record, and makes the process more efficient for the City Council and the public.

Below are the assessment rates by district for Fiscal Year 2026-27, together with the actual rates charged for Fiscal Year 2025-26 and the year-over-year difference in rates.

District
FY 2025-26
Actual
Assessment
FY 2026-27
Proposed
Assessment
Change ($) Change
(%)
Belleterra Estates LMD No. 01-1 $662.12 $717.62 +$55.50 +8.4% Estates Benefit Assessment District
No. 06-1 $145.36 $218.90 +$73.54 +50.6%
Estates LLMD No. 06-1 $513.88 $582.68 +$68.80 +13.4%
Sunrise Terrace LMD No. 96-1 $121.68 $121.68 $0.00 0.0% Westwood Country LLMD No. 02-
1 $304.10 $305.16 +$1.06 +0.3%
The Engineer’s Reports were preliminarily approved by the City Council on June 2, 2026. Following the public hearing on July 20, 2026, and provided a majority protest does not exist, adoption of the attached resolution will confirm the Engineer’s Reports and order the levy of the assessments for Fiscal Year 2026-27. The assessments will thereafter be filed with the San Joaquin County AuditorController for collection on the Fiscal Year 2026-27 secured property tax roll.

Discussion:

Adoption of this Resolution is the third and final of the three required actions in the FY 2026-27 annual levy process. It follows the public hearing and confirms the Engineer’s Report for each District and orders the levy and collection of the assessments for Fiscal Year 2026-27.

Because the City does not propose to increase any assessment beyond the previously approved maximum assessment rate for any District (as adjusted by any applicable assessment range formula), no property owner protest balloting procedure is required. At the public hearing, the City Council will consider all public testimony and any written protests and may order the levy.

Public Noticing:

Notice of this Public Hearing was published in the Escalon Times on July 8, 2026, not less than ten (10) days prior to the hearing, in accordance with the applicable governing acts. The notice was also posted on the two City Hall bulletin boards and on the City’s website.

For the upcoming fiscal year, staff has implemented several measures to strengthen transparency and improve public access to district financial information. In addition to the standard Engineer’s Reports, residents will now receive redline versions showing all year-over-year changes, as well as detailed transaction summaries that clearly identify how assessment funds were spent in the prior year. Staff is also issuing individualized mailers to every parcel within each district, outlining each property’s assessment rate, the line-item cost components, and a QR code linking to the full financial documents.

These enhancements are intended to provide residents with clearer, more accessible information about their district’s operations and to support a more informed public hearing process.

Fiscal Impact:

Each of the five (5) Assessment Districts levies and collects funds to cover operating and maintenance costs. The Fiscal Year 2026-27 budgets for the Districts include funding for the preparation of the Annual Assessment Reports by SCI Consulting Group. There is no fiscal impact to the City of Escalon General Fund.

Attachments:

1. Resolution No. XX-26 – A Resolution of the City Council confirming the Engineer’s Reports and ordering the levy of assessments for Fiscal Year 2026-27 for the Belleterra Estates Landscape Maintenance District No. 01-1, Estates Benefit Assessment District No. 06-1, Estates Landscape and Lighting Maintenance District No. 06-1, Sunrise Terrace Landscape Maintenance District No. 96-1, and Westwood Country Landscape and Lighting Maintenance District No. 02-1.

2. Engineer’s Report for Belleterra Estates Landscape Maintenance District No. 01-1

3. Engineer’s Report for Estates Benefit Assessment District No. 06-1

4. Engineer’s Report for Estates Landscape and Lighting Maintenance District No. 06-1

5. Engineer’s Report for Sunrise Terrace Landscape Maintenance District No. 96-1

6. Engineer’s Report for Westwood Country Landscape and Lighting Maintenance District No. 02-1

7. Example of Public Notice Post Cards

8. LLMD Expense Reports

RESOLUTION NO. XX-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON CONFIRMING THE ENGINEER’S REPORTS AND ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS FOR FISCAL YEAR 2026-27 FOR:

BELLETERRA ESTATES LANDSCAPE MAINTENANCE DISTRICT NO. 01-1, THE ESTATES BENEFIT ASSESSMENT DISTRICT NO. 06-1,
THE ESTATES LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 06-1, SUNRISE TERRACE LANDSCAPE MAINTENANCE DISTRICT NO. 96-1, and

WESTWOOD COUNTRY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 02-1.

WHEREAS, the City Council of the City of Escalon has previously formed the following assessment districts:
· Belleterra Estates Landscape Maintenance District No. 01-1, · Estates Landscape and Lighting Maintenance District No. 06-1, · Sunrise Terrace Landscape Maintenance District No. 96-1, and · Westwood Country Landscape and Lighting Maintenance District No. 02-1 pursuant to the terms of the “Landscaping and Lighting Act of 1972” (the “1972 Act”), being Division 15, Part 2 of the Streets and Highways Code of the State of California (commencing with Section 22500); and
WHEREAS, the City Council of the City of Escalon has also previously formed the Estates Benefit Assessment District No. 06-1 pursuant to the Benefit Assessment Act of 1982; and WHEREAS, for certain of the districts formed under the 1972 Act, the City Council has previously determined that the costs of certain improvements are greater than can be conveniently raised from a single annual assessment and therefore found it necessary to collect assessments to cover the costs of those improvements in installments over a period not to exceed thirty (30) years pursuant to Section 22660(b) of the 1972 Act; and
WHEREAS, on April 20, 2026 the City Council adopted a resolution initiating proceedings for the annual levy and collection of assessments for Fiscal Year 2026-27; and WHEREAS, on June 2, 2026 the City Council adopted a resolution declaring its intention to levy the assessments for Fiscal Year 2026-27, preliminarily approving the Engineer’s Reports prepared by SCI Consulting Group, and providing notice of the public hearing; and WHEREAS, the City Clerk caused notice of the public hearing to be published, not less than ten (10) days prior to the hearing, in a newspaper of general circulation in the City, in accordance with the 1972 Act and the Benefit Assessment Act of 1982; and WHEREAS, a public hearing was held 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, at which time the City Council heard and considered all public testimony and all protests and objections to the proposed assessments; and
WHEREAS, the City Council did not propose to increase any assessment within any District beyond the previously approved maximum assessment rate for such District (as adjusted by any applicable assessment range formula), and therefore no property owner protest balloting procedure was required pursuant to Section 4 of Article XIIID of the California Constitution; and Attachment 1

WHEREAS, the protests and objections received against the proposed assessments, if any, do not constitute a majority protest within the meaning of the applicable governing acts.

NOW, THEREFORE, BE IT RESOLVED,
Section 1. RECITALS: The foregoing recitals are true and correct and are incorporated herein by this reference.

Section 2. PROTESTS OVERRULED: All protests and objections to the levy of the assessments are hereby overruled. The City Council finds and determines that a majority protest does not exist for any of the Assessment Districts.

Section 3. CONFIRMATION OF ENGINEER’S REPORTS: The Engineer’s Reports prepared by SCI Consulting Group for each of the Assessment Districts, together with the assessment diagrams and assessment rolls contained therein, are hereby confirmed and approved as filed with the City Clerk. The Reports shall stand as the Engineer’s Reports for all subsequent proceedings.

Section 4. ORDER OF LEVY: The City Council hereby orders the levy and collection of the assessments within the Assessment Districts for Fiscal Year 2026-27, commencing July 1, 2026 and ending June 30, 2027, in accordance with the Engineer’s Reports and Article XIIID of the California Constitution. The assessments shall be levied at the following assessment rates per assessable unit for Fiscal Year 2026-27, which do not exceed the maximum assessment rates authorized for each District, as set forth in the respective Engineer’s Reports:
· Belleterra Estates Landscape Maintenance District No. 01-1 – $717.62 · Estates Benefit Assessment District No. 06-1 – $218.90 · Estates Landscape and Lighting Maintenance District No. 06-1 – $582.68 · Sunrise Terrace Landscape Maintenance District No. 96-1 – $121.68 · Westwood Country Landscape and Lighting Maintenance District No. 02-1 – $305.16 Section 5. PURPOSE OF ASSESSMENTS: The purpose of the assessments is to raise funds for the operation, maintenance, servicing, and capital replacement of the landscaping, lighting, irrigation, drainage, storm drainage basin and pump facilities, playground equipment and park amenities, masonry walls, fencing, and related public improvements within each respective Assessment District, together with the payment of incidental and administrative expenses related thereto, all as more particularly described in the respective Engineer’s Reports.

Section 6. COMPLIANCE WITH LAW; LEVY WITHOUT REGARD TO PROPERTY VALUATION: The assessments are in compliance with all laws pertaining to the levy of the assessments, including, with respect to the Belleterra Estates Landscape Maintenance District No. 01-1, the Estates Landscape and Lighting Maintenance District No. 06-1, the Sunrise Terrace Landscape Maintenance District No. 96-1, and the Westwood Country Landscape and Lighting Maintenance District No. 02-1, the Landscaping and Lighting Act of 1972, Streets and Highways Code Section 22500 et seq.; with respect to the Estates Benefit Assessment District No. 06-1, the Benefit Assessment Act of 1982, Government Code Section 54703 et seq.; and, with respect to all of the Assessment Districts, Article XIIID of the California Constitution (Proposition 218). The assessments are levied without regard to property valuation.

Section 7. SPECIAL BENEFIT FINDINGS: Based on the Engineer’s Reports and the oral and documentary evidence presented at the public hearing, the City Council finds and determines

that: (a) the proportionate special benefit derived by each parcel to be assessed has been determined in relationship to the entirety of the cost of the operations, maintenance, and servicing of the improvements; (b) the assessments do not exceed the reasonable cost of the proportional special benefit conferred on each parcel; and (c) only special benefits have been assessed. Each parcel to be assessed within the Assessment Districts will receive a special benefit from the improvements and services funded by the assessments in an amount not less than the assessment levied against such parcel, and the assessments are apportioned to each parcel in proportion to the special benefits conferred upon it.

Section 8. FILING AND COLLECTION: The City Clerk, or the Engineer of Work acting on behalf of the City, is hereby authorized and directed to file the assessment diagrams and assessment rolls with the Auditor-Controller of the County of San Joaquin and to take all actions necessary to place the assessments on the Fiscal Year 2026-27 secured property tax roll for collection at the same time and in the same manner as County ad valorem property taxes.

Section 9. CORRECTIONS AND REFUNDS: The assessment levied against any parcel may be corrected, cancelled, or refunded by order of the City Council upon a determination by the Engineer of Work that the assessment should be revised to conform to the method of apportionment set forth in the applicable Engineer’s Report. Any such correction, cancellation, or refund shall be limited to the current fiscal year.

Section 10. CERTIFICATION: The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 20th day of July, 2026 by the City Council of the City of Escalon.

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________________
ANDREW HAGAN, Mayor
ATTEST:
________________________________
DIANA TREJO, Deputy City Clerk

Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Bellaterra Estates Landscape
Maintenance District
May July 2026
Preliminary Engineer’s Report
Pursuant to the Landscape and Lighting Act of 1972 and Article XIIID of the California Constitution
Attachment 2

(This page Intentionally left blank)

Table of Contents
Engineer’s Report for Fiscal Year 2026-27 .................................................................... 3 Bellaterra Estates Landscape Maintenance District...................................................... 3 Part 1 – Plans and Specifications................................................................................. 6 Part 2 – Estimate of Cost............................................................................................. 9 District Fund Balances................................................................................................. 10 Part 3 – Assessment Diagram.................................................................................... 14 Part 4 – Method of Apportionment........................................................................... 15 General........................................................................................................................ 15 Introduction to Special Benefit versus General Benefit.............................................. 19 Special Benefits........................................................................................................... 20 General Benefit........................................................................................................... 20 Zones of Benefit.......................................................................................................... 21 Maximum Annual Rate Formula (Cost of Living Adjustments)................................... 22 Assessment Methodology........................................................................................... 25 Appendix A – Assessment Roll .................................................................................. 26 Appendix B – District Diagram .................................................................................. 31 Appendix C – Improvement Map .............................................................................. 32 Appendix D – Expense Reports FY 2025-26................................................................ 33

Statement of Assessment Engineer
AGENCY: CITY OF ESCALON
PROJECT: BELLATERRA ESTATES LANDSCAPE MAINTENANCE DISTRICT TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
Engineer’s Report for Fiscal Year 2026-27
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council, for the Bellaterra Estates Landscape Maintenance District, to provide landscaping services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2026-

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

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

Bellaterra Estates Landscape Maintenance 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:

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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 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 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
Appendix D – Expense Reports - FY 2025-26

Bellaterra Estates 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 proportion to the estimated 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

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

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

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

The formula below describes the relationship between the final level of services, the baseline level of service based on existing 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 operating costs are increasing at a faster rate than current funding sources, the baseline level of services is diminishing over time.

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

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Improvements and Services Provided
The following are the specific improvements maintained and serviced within the District:
▪ 1,000 linear feet of landscaping along the east side of Brennan Avenue and within the median.
▪ General landscape maintenance along the Brennan Avenue frontage, the Farinelli Parkway greenbelt, and the Shadow Wood park/basin.
▪ Maintenance of playground equipment in Shadow Wood park/basin. ▪ Utility costs for irrigation and lighting, including water and electricity. ▪ Masonry wall maintenance including graffiti abatement along Brennan Avenue. ▪ Street trees along interior streets of the tracts.
▪ Grounds keeping, irrigation and drainage system maintenance within the Shadow Wood park/basin.
▪ Pedestrian and bike path maintenance.
▪ 44 streetlights located throughout the interior and exterior of the tract. ▪ Masonry Wall along Shadow Wood Park.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
▪ Wood fence along pedestrian path, between Brennan Avenue and Albert Lane. ▪ Chain link fence between Shadow Wood Park and orchard. ▪ Masonry wall along Brennan Avenue.
* The masonry wall along Shadow Wood Park, the wood fence along pedestrian path, the chain link fencing between Shadow Wood Park and the orchard, as well as the masonry wall along Brennan Avenue were all installed as part of the development and should have been included with the other improvement items at the time of formation. These items have been added to the list of Improvements for Fiscal Year 2026-27 to ensure continued maintenance and future replacement.

The City replaced the rubber bark in Shadow Wood Park during the 2012 year. Grant funds were used to purchase the bark, but District funds were used for the labor costs to remove the old bark and replace it with the new.

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

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

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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.

Table 1 – Fiscal Year 2026-27 Estimate of Cost and Budget Budget Item Costs
Utility – Water (based on prior year consumptions w/current rates) $25,000.00 Utility – Electricity (sprinkler timers, est. @ $56.25 per month) $675.00 Shadow Wood Park Annual Rubber Bark Replenishment $1,000.00 Sidewalk Repair from Street Tree Damage $1,000.00
Contract Services – Street Lights (44 lights @ avg. $4.02/mo.) $2,125.00 Contract Services – Park Maintenance ($2,455 monthly contract & incidentals) $29,722.00 Tree Maintenance Professional Expenses $4,835.00
Special Departmental Expenses $7,190.00
Professional Services – Public Works (inspection, repairs & maintenance) $2,950.00 Property Tax Charges $429.00
Direct Costs Sub-Total (a) $74,926.00
Annual collection to replace playground equipment1 $3,000.00 Bellaterra Comprehensive Street Tree Trimming $3,000.00 Masonry Wall Along Shadow Wood Park (312 LF) $1,177.80
Wood Fence Along Pedestrian Path – Brennan Ave. to Albert Ln. (158 LF) $395.00 Chain Link Fence Between Shadow Wood Park and Orchard (325 LF) $325.00 Masonry Wall Along Brennan Avenue (882 LF) $3,519.40
Capital Replacement Costs Sub-Total (b) $11,417.20
Professional Services – Engineer (SCI Consulting Group) $2,918.00 Public Mail Notice ($1.50 per parcel × 143 parcels) $214.50 General Government Charge (City admin fee) $3,613.00
County Administration Fee (lesser of $3.00/parcel or 1% of levy) $429.00 Rounding Adjustment $1.95
Administrative Costs Sub-Total ('c) $7,176.45
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS (a+b+c) $93,519.65 Operating Reserve Collection/(Reduction) (d) $9,100.00
TOTAL BALANCE TO ASSESSMENT (a+b+c+d=e) $102,619.65
Total Assessable Parcels/EDUs (f) 143
ASSESSMENT PER PARCEL/EDU (e/f) $717.62

ADMINISTRATIVE COSTS

CITY OF ESCALON
Bellaterra Estates Landscape Maintenance District No. 01-1 ESTIMATE OF COST — Fiscal Year 2026-27

DIRECT COSTS

CAPITAL REPLACEMENT COSTS

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
1 The annual Capital Replacement cost of $3,000.00, as shown in the table above, represents an annual charge of approximately $20.98 per parcel/unit.

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

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
Table 2 – 2026-27 District Fund Balance
Description
FY 2026-27
(Estimated )
Beginning Balance (July 1) $753.00
Operating Reserve Collection -
Interest Revenue -
Estimated Reserve Fund Balance (June 30) $753.00
Beginning Balance (July 1) $19,402.51
Capital Replacement Collections -
Interest Revenue -
Estimated Capital Replacement Fund Balance (June 30) $19,402.51

CITY OF ESCALON
Bellaterra Estates Landscape Maintenance District No. 01-1 DISTRICT FUND BALANCES — Fiscal Year 2026-27

OPERATING RESERVE FUND

CAPITAL REPLACEMENT FUND

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Description of Cost Estimate Items
The following are the specific improvements being maintained and serviced within the District:
▪ Utility – Water & Electricity: The costs to provide electrical and water utilities to the landscape and lighting improvements within the District. ▪ Contract Services – Streetlights: The contracting costs associated with the Modesto Irrigation District to provide electricity for illumination and maintenance of the streetlights and poles within the District.
▪ Contract Services – Park Maintenance: The contracting costs associated with a landscaping contractor to perform the landscape maintenance duties associated with the improvements within the District. Incidentals may include but are not limited to, tree replacement, sprinkler replacement or repair, etc. The District had a change in the landscape contract in March 2021 that included a significate increase. The prior contract had been in place since the inception of the District (2001), with no increase.

The monthly contract was increased again for Fiscal Year 2026-27 to $3,056.50. ▪ Professional Services – Public Works: Costs associated with individuals within the Public Works Department who contribute time to inspection of the improvements, necessary repairs and other maintenance. The City has budgeted to minor sidewalk repairs during the 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,

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
preparation and posting of public notices, budgeting, inspection, etc. This cost is calculated based on an allocation plan accepted by the City Council in June 2018, prepared by Clear Source Financial.
▪ County Administration Fee: The County costs related to placement of the annual assessment charges onto the tax roll and the generation of annual tax bills related thereto. This charge is the lesser of $3.00 per parcel or 1% of the total levy amount submitted per District.
▪ Operating Reserve Collection/(Contribution): This item shows any collections which adds to the Operating Reserve Fund balance, or contributions made from the Operating Reserve Fund, to offset the annual budget.
▪ Estimated Reserve Fund Balances: These items show the estimated Operating Reserve Fund amounts at the beginning and end of the fiscal year. The estimated ending balance reflects any collections or reductions from the estimated beginning balance.

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

The replacement cost estimate is $62,400, in 2024 dollars. To account for inflation over the next thirty years, 2% has been added to the annual collection amount. In the year 2054, the costs to replace the equipment will have increased by an estimated

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27

81.1%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2054 is estimated at $113,029. ▪ Wood Fence: Funds collected on an annual basis for the eventual replacement of the wood fence between Brennan Avenue and Albert Lane. The fence has a finite life span and will require replacement after approximately 20 years. The fence was installed as part of the development in 2001 and will likely need replacement within the next few years. The replacement cost estimate is $7,900, in 2024 dollars. In the year 2026, the costs to replace the equipment will have increased by an estimated 4.0%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2026 is estimated at $8,219.
▪ Chain Link Fence: Funds collected on an annual basis for the eventual replacement of the chain link fence between Shadow Wood Park and orchard. The fence has a finite life span and will require replacement after approximately 40 years. The was installed as part of the development in 2001 and will likely need replacement within the next 20 years. The replacement cost estimate is $9,750, in 2024 dollars. To account for inflation over the next twenty years, 2% annually has been added to the annual collection amount. In the year 2044, the costs to replace the equipment will have increased by an estimated 48.5%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2044 is $14,488. ▪ Masonry Wall along Brennan Ave: Funds will be collected on an annual basis for the eventual replacement of this masonry wall. The wall has a finite life span and will require replacement after approximately 50 years. The wall was installed as part of the development in 2001 and will likely need replacement within the next 30 years.

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

Bellaterra Estates 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 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.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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 Bellaterra Estates Landscape Maintenance 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.

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

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

Section 22525 “Improvement” means one or any combination of the following:
(a) Installation and planting of landscaping
(b) The installation and constructionof statuary, fountains and other ornamental structures and facilities.
(c) The installation and construction of public lighting facilities, including but not limited to traffic signals.
(d) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls or paving, or water, irrigation, drai9nage or electrical facilities.
(e) The installation of parks or recreational improvements, including, but not limited to all of the following:

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.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
(h) The acquisition of any existing improvement otherwise authorized pursuant to this section.
(i) The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation or performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties or other group activities or functions, whether such, activities or functions are public or private.

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

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

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

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

The 1972 Act permits the designation of areas of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will 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.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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.

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.

Total
Benefit = General
Benefit + Special Benefit

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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.

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.

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Preliminary Engineer’s Report
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Hence, General benefit has been determined to be de minimis, and no offsetting, nonassessment 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:

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 section 2, subdivision (i), these benefits can be construed as being general benefits since they are not “particular and distinct” and are not “over and above” the benefits received by other properties “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properties directly benefiting 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 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, zones of benefit within the Assessment District are not warranted.

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

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

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

The initial maximum assessment for this District was established at the time of formation and was assessed for the first time during the 2002-03 fiscal year. That initial maximum assessment was $353.24 per parcel or Equivalent Dwelling Unit (“EDU”). This initial maximum assessment has been adjusted each subsequent fiscal year by the following Assessment Range Formula:
▪ The Maximum Assessment Rate allowed each fiscal year (the “Adjusted Maximum Assessment Rate”) shall be based on the initial maximum assessment established in fiscal year 2002-03, increased annually by three percent (3%).

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Preliminary Engineer’s Report
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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 Proposition 218.

Beginning in the second fiscal year after the formation of the District (2003-04) and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate has been established for each fiscal year using the Assessment Range Formula described above. The Maximum Assessment Rate for the upcoming fiscal year (2026-27) shall be $718.07. The table below shows the Adjusted Maximum Assessment Rate for the fiscal years since the formation of the District. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered to be an increased assessment under the terms of Proposition 218.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Table 3 – Adjusted Maximum Assessment Rate History
Base Year Max Rate (FY 2002-03): $353.24
Annual Cap Rate: 3.00%
Fiscal Year Allowable
Increase
Increase
Calculation
Adjusted Max.

Assessment
Proposed Assessment
2002-03 N/A N/A $353.24 -
2003-04 3.00% 1.03 $363.84 $363.82
2004-05 3.00% 1.03 $374.76 $374.72
2005-06 3.00% 1.03 $386.00 $385.96
2006-07 3.00% 1.03 $397.58 $397.52
2007-08 3.00% 1.03 $409.51 $409.44
2008-09 3.00% 1.03 $421.80 $421.74
2009-10 3.00% 1.03 $434.45 $132.16
2010-11 3.00% 1.03 $447.48 -
2011-12 3.00% 1.03 $460.90 -
2012-13 3.00% 1.03 $474.73 -
2013-14 3.00% 1.03 $488.97 -
2014-15 3.00% 1.03 $503.64 $116.06
2015-16 3.00% 1.03 $518.75 $212.72
2016-17 3.00% 1.03 $534.31 $236.92
2017-18 3.00% 1.03 $550.34 $218.40
2018-19 3.00% 1.03 $566.85 $242.96
2019-20 3.00% 1.03 $583.86 $287.86
2020-21 3.00% 1.03 $601.38 $311.64
2021-22 3.00% 1.03 $619.42 $475.08
2022-23 3.00% 1.03 $638.00 $480.52
2023-24 3.00% 1.03 $657.14 $494.92
2024-25 3.00% 1.03 $676.85 $535.94
2025-26 3.00% 1.03 $697.16 $662.12
2026-27 3.00% 1.03 $718.07 $717.62

CITY OF ESCALON
Belleterra Estates Landscape Maintenance District No. 01-1 ASSESSMENT RANGE FORMULA — Maximum and Proposed Assessments by Fiscal Year

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Assessment Methodology
The benefit formula used to determine the financial obligation for each parcel is based on the improvements benefitting the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distributing District costs in maintenance districts such as this utilizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apportionment. This method utilizes various property characteristics such as type of development (land-use) and size (units or acreage) to compare the proportional benefit of each property compared to other properties benefitting from the improvements.

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

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Appendix A – Assessment Roll
Parcel Identification for each lot or parcel within the Districtshall 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-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

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
225-310-01 1 1 $718.07 $717.62 $717.62
225-310-02 2 1 $718.07 $717.62 $717.62
225-310-03 3 1 $718.07 $717.62 $717.62
225-310-04 4 1 $718.07 $717.62 $717.62
225-310-05 5 1 $718.07 $717.62 $717.62
225-310-06 6 1 $718.07 $717.62 $717.62

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Preliminary Engineer’s Report
2026-27
225-310-07 7 1 $718.07 $717.62 $717.62
225-310-08 8 1 $718.07 $717.62 $717.62
225-310-09 9 1 $718.07 $717.62 $717.62
225-310-10 10 1 $718.07 $717.62 $717.62
225-310-11 11 1 $718.07 $717.62 $717.62
225-310-12 12 1 $718.07 $717.62 $717.62
225-310-13 13 1 $718.07 $717.62 $717.62
225-310-14 14 1 $718.07 $717.62 $717.62
225-310-15 15 1 $718.07 $717.62 $717.62
225-310-16 16 1 $718.07 $717.62 $717.62
225-310-17 17 1 $718.07 $717.62 $717.62
225-310-18 18 1 $718.07 $717.62 $717.62
225-310-21 21 1 $718.07 $717.62 $717.62
225-310-22 22 1 $718.07 $717.62 $717.62
225-310-23 23 1 $718.07 $717.62 $717.62
225-310-24 24 1 $718.07 $717.62 $717.62
225-310-25 25 1 $718.07 $717.62 $717.62
225-310-26 26 1 $718.07 $717.62 $717.62
225-310-27 27 1 $718.07 $717.62 $717.62
225-310-28 20 1 $718.07 $717.62 $717.62
225-310-29 19 1 $718.07 $717.62 $717.62
225-320-01 28 1 $718.07 $717.62 $717.62
225-320-02 29 1 $718.07 $717.62 $717.62
225-320-03 30 1 $718.07 $717.62 $717.62
225-320-04 31 1 $718.07 $717.62 $717.62
225-320-05 32 1 $718.07 $717.62 $717.62
225-320-06 33 1 $718.07 $717.62 $717.62
225-320-07 34 1 $718.07 $717.62 $717.62
225-320-08 35 1 $718.07 $717.62 $717.62
225-320-09 36 1 $718.07 $717.62 $717.62
225-320-10 37 1 $718.07 $717.62 $717.62
225-320-11 38 1 $718.07 $717.62 $717.62
225-320-12 39 1 $718.07 $717.62 $717.62
225-320-13 40 1 $718.07 $717.62 $717.62
225-320-14 41 1 $718.07 $717.62 $717.62
225-320-15 42 1 $718.07 $717.62 $717.62
225-320-16 43 1 $718.07 $717.62 $717.62
225-320-17 44 1 $718.07 $717.62 $717.62
225-320-18 45 1 $718.07 $717.62 $717.62
225-320-19 46 1 $718.07 $717.62 $717.62

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225-320-20 47 1 $718.07 $717.62 $717.62
225-320-21 48 1 $718.07 $717.62 $717.62
225-320-22 49 1 $718.07 $717.62 $717.62
225-320-23 50 1 $718.07 $717.62 $717.62
225-320-24 51 1 $718.07 $717.62 $717.62
225-330-01 61 1 $718.07 $717.62 $717.62
225-330-02 62 1 $718.07 $717.62 $717.62
225-330-03 63 1 $718.07 $717.62 $717.62
225-330-04 64 1 $718.07 $717.62 $717.62
225-330-05 65 1 $718.07 $717.62 $717.62
225-330-06 66 1 $718.07 $717.62 $717.62
225-330-07 67 1 $718.07 $717.62 $717.62
225-330-08 68 1 $718.07 $717.62 $717.62
225-330-09 69 1 $718.07 $717.62 $717.62
225-330-10 70 1 $718.07 $717.62 $717.62
225-330-11 71 1 $718.07 $717.62 $717.62
225-330-12 72 1 $718.07 $717.62 $717.62
225-330-13 73 1 $718.07 $717.62 $717.62
225-330-14 76 1 $718.07 $717.62 $717.62
225-330-15 77 1 $718.07 $717.62 $717.62
225-330-16 78 1 $718.07 $717.62 $717.62
225-330-17 79 1 $718.07 $717.62 $717.62
225-330-18 80 1 $718.07 $717.62 $717.62
225-330-19 81 1 $718.07 $717.62 $717.62
225-330-20 82 1 $718.07 $717.62 $717.62
225-330-21 83 1 $718.07 $717.62 $717.62
225-330-22 84 1 $718.07 $717.62 $717.62
225-330-23 85 1 $718.07 $717.62 $717.62
225-330-24 86 1 $718.07 $717.62 $717.62
225-330-25 87 1 $718.07 $717.62 $717.62
225-330-26 B 0 $718.07 $717.62 $0.00
225-330-27 A 0 $718.07 $717.62 $0.00
225-340-01 52 1 $718.07 $717.62 $717.62
225-340-02 53 1 $718.07 $717.62 $717.62
225-340-03 54 1 $718.07 $717.62 $717.62
225-340-04 55 1 $718.07 $717.62 $717.62
225-340-05 56 1 $718.07 $717.62 $717.62
225-340-06 57 1 $718.07 $717.62 $717.62
225-340-07 58 1 $718.07 $717.62 $717.62
225-340-08 59 1 $718.07 $717.62 $717.62

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225-340-09 60 1 $718.07 $717.62 $717.62
225-340-10 74 1 $718.07 $717.62 $717.62
225-340-11 75 1 $718.07 $717.62 $717.62
225-340-12 88 1 $718.07 $717.62 $717.62
225-340-13 89 1 $718.07 $717.62 $717.62
225-340-14 90 1 $718.07 $717.62 $717.62
225-340-15 91 1 $718.07 $717.62 $717.62
225-340-16 92 1 $718.07 $717.62 $717.62
225-340-17 93 1 $718.07 $717.62 $717.62
225-340-18 94 1 $718.07 $717.62 $717.62
225-340-19 Por. of C 0 $718.07 $717.62 $0.00
225-340-20 Por. of C 0 $718.07 $717.62 $0.00
225-340-22 95 1 $718.07 $717.62 $717.62
225-340-23 96 1 $718.07 $717.62 $717.62
225-340-24 97 1 $718.07 $717.62 $717.62
225-340-25 98 1 $718.07 $717.62 $717.62
225-340-26 99 1 $718.07 $717.62 $717.62
225-340-27 100 1 $718.07 $717.62 $717.62
225-340-28 101 1 $718.07 $717.62 $717.62
225-340-29 102 1 $718.07 $717.62 $717.62
225-340-30 103 1 $718.07 $717.62 $717.62
225-340-31 104 1 $718.07 $717.62 $717.62
225-340-32 105 1 $718.07 $717.62 $717.62
225-340-33 106 1 $718.07 $717.62 $717.62
225-340-34 107 1 $718.07 $717.62 $717.62
225-340-35 108 1 $718.07 $717.62 $717.62
225-340-36 109 1 $718.07 $717.62 $717.62
225-340-37 110 1 $718.07 $717.62 $717.62
225-340-38 111 1 $718.07 $717.62 $717.62
225-340-39 112 1 $718.07 $717.62 $717.62
225-340-40 113 1 $718.07 $717.62 $717.62
225-340-41 114 1 $718.07 $717.62 $717.62
225-340-42 115 1 $718.07 $717.62 $717.62
225-340-43 116 1 $718.07 $717.62 $717.62
225-340-44 117 1 $718.07 $717.62 $717.62
225-340-45 118 1 $718.07 $717.62 $717.62
225-340-46 119 1 $718.07 $717.62 $717.62
225-340-47 120 1 $718.07 $717.62 $717.62
225-340-48 121 1 $718.07 $717.62 $717.62
225-340-49 122 1 $718.07 $717.62 $717.62

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2026-27
225-340-50 123 1 $718.07 $717.62 $717.62
225-340-51 124 1 $718.07 $717.62 $717.62
225-340-52 125 1 $718.07 $717.62 $717.62
225-340-53 126 1 $718.07 $717.62 $717.62
225-340-54 127 1 $718.07 $717.62 $717.62
225-340-55 A 0 $718.07 $717.62 $0.00
225-340-56 B 0 $718.07 $717.62 $0.00
225-340-57 128 1 $718.07 $717.62 $717.62
225-340-58 129 1 $718.07 $717.62 $717.62
225-340-59 130 1 $718.07 $717.62 $717.62
225-340-60 131 1 $718.07 $717.62 $717.62
225-340-61 132 1 $718.07 $717.62 $717.62
225-340-62 136 1 $718.07 $717.62 $717.62
225-340-63 133 1 $718.07 $717.62 $717.62
225-340-64 134 1 $718.07 $717.62 $717.62
225-340-65 135 1 $718.07 $717.62 $717.62
225-340-66 137 1 $718.07 $717.62 $717.62
225-340-67 138 1 $718.07 $717.62 $717.62
225-340-68 139 1 $718.07 $717.62 $717.62
225-340-69 140 1 $718.07 $717.62 $717.62
225-340-70 141 1 $718.07 $717.62 $717.62
225-340-71 142 1 $718.07 $717.62 $717.62
225-340-72 143 1 $718.07 $717.62 $717.62
TOTALS: 143 $102,619.66

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Appendix B – District Diagram

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Appendix C – Improvement Map

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Appendix D – Expense Reports FY 2025-26

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27

Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Estates Benefit Assessment
District No. 06-1
May July 2026
Preliminary Engineer’s Report
Pursuant to the Benefit Assessment Act of 1982 and Article XIIID of the California Constitution
Attachment 3

(This page Intentionally left blank)

Table of Contents
Engineer’s Report for Fiscal Year 2026-27 .................................................................... 3 Estates Benefit Assessment District.............................................................................. 3 Part 1 – Plans and Specifications................................................................................. 6 Part 2 – Estimate of Cost............................................................................................. 8 District Fund Balances................................................................................................... 9 Part 3 – Assessment Diagram.................................................................................... 12 Part 4 – Method of Apportionment........................................................................... 13 General........................................................................................................................ 13 Introduction to Special Benefit versus General Benefit.............................................. 14 Special Benefits........................................................................................................... 15 General Benefit........................................................................................................... 16 Zones of Benefit.......................................................................................................... 16 Maximum Annual Rate Formula (Cost of Living Adjustments)................................... 17 Assessment Methodology........................................................................................... 20 Appendix A – Assessment Roll .................................................................................. 21 Appendix B – District Diagram .................................................................................. 24 Appendix C – Improvement Map .............................................................................. 25 Appendix D – Expense Reports FY 2025-26................................................................ 26

Statement of Assessment Engineer
AGENCY: CITY OF ESCALON
PROJECT: ESTATES BENEFIT ASSESSMENT DISTRICT NO. 06-1
TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
Engineer’s Report for Fiscal Year 2026-27
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council, for the Estates Benefit Assessment District, to provide drainage and street sweeping 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. Prior to 2026-27, the annual administration of this assessment, including the content, format and tone of the Engineer’s Report, was performed by Harris & Associates. Beginning in 2026- 27, SCI Consulting Group has been engaged to provide annual administration services for this assessment. In this role, SCI now provides the annual update to this Engineer’s Report, and for consistency with formation documents, has maintained much of the content, format and tone, while upgrading and clarifying where necessary.

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

Estates Benefit Assessment District
(Hereinafter referred to as the “District”),
I, 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:

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
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 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 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
Appendix D – Expense Reports - FY 2025-26

Estates Benefit Assessment District No. 06-1
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 proportion to the estimated 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

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Part 1 – Plans and Specifications
The District was formed to provide a funding mechanism to ensure the ongoing operation, maintenance and servicing of certain drainage and street improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

The Estates Benefit Assessment District is within the boundaries of the City and is located north of Narcissus Way, south of APN number 247-150-63, east of McHenry Avenue and west of APN 247-150-36.

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

The District is comprised of the residential development known as The Estates and consists of thirty-four (34) developed single-family residential parcels and four commercial parcels, three of which are currently developed. 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.

The formula below describes the relationship between the final level of services, the baseline level of service based on existing 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 operating costs are increasing at a faster rate than current funding sources, the baseline level of services is diminishing over time.

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

Estates Benefit Assessment 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:
▪ Drainage basins located at the southeast corner of the development and at the northwest corner, west of the housing tract and north of the commercial parcels (APN 247-150-64).
▪ Pump station located at the southeast corner of the tract. ▪ Utility costs for operation of pump station.
▪ Maintenance and repair costs for pump and station.
▪ Street sweeping includes 5,159 linear feet of curb length. Sweeping is performed along Narcissus Way and McHenry Avenue on the exterior and also on the interior streets of the tract.

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.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
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.

Table 1 – Fiscal Year 2026-27 Estimate of Cost and Budget Budget Item Costs
Utility – Electricity (pump station @ $66.5833 per month) $799.00 Street Sweeping – Public Works (5,159 linear feet @ $180 per month) $2,160.00 Special Departmental Expenses $639.00
Property Tax Charges $69.00
Contingency $0.00
Direct Costs Sub-Total (a) $3,667.00
Capital Replacement (annual collection to replace storm pump) $1,778.00 Replace Masonry Wall Around North and East Basin Boundary (327 LF) $1,438.80 Replace Chain Link Fence Around West and South Basin Boundary (267 LF) $266.83 Capital Replacement Costs Sub-Total (b) $3,483.63
Professional Services – Engineer (SCI Consulting Group) $2,918.00 Public Mail Notice ($1.50 per parcel × 38 parcels) $57.00 General Government Charge (City admin fee) $93.00
County Administration Fee (lesser of $3.00/parcel or 1% of levy) $69.00 Rounding Adjustment $0.65
Administrative Costs Sub-Total (c) $3,137.65
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS (a+b+c) $10,288.28 Operating Reserve Collection/(Reduction) (d) $0.00
TOTAL BALANCE TO ASSESSMENT (a+b+c+d=e) $10,288.28
Total Assessable Parcels/EDUs (f) 47
ASSESSMENT PER PARCEL/EDU (e/f) $218.90

ADMINISTRATIVE COSTS

CITY OF ESCALON
Estates Benefit Assessment District No. 06-1
ESTIMATE OF COST — Fiscal Year 2026-27

DIRECT COSTS

CAPITAL REPLACEMENT COSTS

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
A detailed schedule of actual year-to-date Fiscal Year 2025-26 expenses through May 13, 2026, supporting the Fiscal Year 2026-27 budget estimates is provided in Appendix D.

The 1982 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 54720 (a) of the 1982 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
Table 2 – 2026-27 District Fund Balance

CITY OF ESCALON
Estates Benefit Assessment District No. 06-1
DISTRICT FUND BALANCES — Fiscal Year 2026-27
Description FY 2026-27
(Estimated)

OPERATING RESERVE FUND
Beginning Balance (July 1) $23,057.00
Operating Reserve Collection ($2,856.00)
Interest Revenue -
Estimated Reserve Fund Balance (June 30) $20,201.00

CAPITAL REPLACEMENT FUND
Beginning Balance (July 1) $3,483.00
Capital Replacement Collections $3,483.00
Interest Revenue -
Estimated Capital Replacement Fund Balance (June 30) $6,966.00

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Description of Cost Estimate Items
The following are the specific improvements being maintained and serviced within the District:
▪ Utility - Electricity: The costs associated with the Pacific Gas and Electric Company to provide electricity for operation of the storm drain pumps within the District. ▪ Street Sweeping: This item covers to costs of street sweeping within the areas of the District. This includes interior and exterior streets.
▪ Capital Replacement (1) - Storm Drain Pump: Funds collected on an annual basis for the eventual replacement of the storm drain pump. The pump and pump station facilities have a finite life span and will require replacement. Funds are collected annually so the replacement costs are available at the appropriate time. ▪ Contingency: This item covers the costs of repair and/or replacement due to unexpected expenses arising from unforeseen issues such as accidents, vandalism, natural disasters, etc.
▪ Professional Services – Engineer: The contracting costs associated with hiring a company to manage and perform the annual administration duties of the District.

These services include preparation of reports, resolutions, assessment rolls and budgets; preparation and placement of assessment amounts onto the County tax rolls; tracking and upkeep of the District database; answering questions for City staff and property owners; and finally, act as an expert resource in matters related to the District.
▪ 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.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
▪ 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.
▪ Rounding Adjustment: This amount allows the annual assessment rate to be an even number. The County requires that all assessments submitted for inclusion on the tax roll be an even number so the amount can be split evenly between the two tax bill installments.
▪ Operating Reserve Collection/(Contribution): This item shows any collections which adds to the Operating Reserve Fund balance, or contributions made from the Operating Reserve Fund, to offset 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
▪ Capital Replacement - Storm Drain Pump: Funds are collected on an annual basis for the eventual replacement of the storm drain pump. The storm pump was purchased in 2006. It has a life expectancy of 20 years, and the replacement cost is estimated to be $21,240.00. The storm pump for this District was replaced during the 2023-24 Fiscal Year. Replacement costs came from the Capital Reserve fund, as originally planned. If the expected replacement costs are revised over the next few years, this Capital Replacement collection will be adjusted accordingly.

Estates Benefit Assessment 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 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.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
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 Estates Benefit 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.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
The 1982 Act, beginning with Section 54703 of the California Government Code, allows for the establishment of assessment districts by public agencies for the purpose of providing certain public improvements. The 1982 Act also complies with the California Constitution which requires the cost of these improvements and services to be assessed based on benefit received rather than by assessed value of the properties being assessed.

Definitions from Section 54710 of the 1982 Act:

Any local agency which is authorized by law to provide one or more of the following services may impose a benefit assessment pursuant to this chapter to finance the maintenance and operation costs of the following services: (a) Drainage; (b) Flood control; (c) Street lighting.

In November 1996, the voters of California adopted Proposition 218, which has been codified as Articles XIIIC and XIIID of the California Constitution. Proposition 218 imposed a number of substantive and procedural requirements on taxes, assessments, and property-related fees imposed by local governments in California.

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

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

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.

In other words:

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
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 well-maintained drainage and street improvements. 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 drainage and street 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.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
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, nonassessment contribution is required.

Zones of Benefit
The assessment district was formed to provide a funding source for the maintenance and services of drainage and street 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:

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 section 2, subdivision (i), these benefits can be construed as being general benefits since they are not “particular and distinct” and are not “over and above” the benefits received by other properties “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properties directly benefiting 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 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).

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Therefore, zone of benefit within the assessment district are not warranted.

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

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

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

The initial maximum assessment for this District was established at the time of formation and was assessed for the first time during the 2006-07 fiscal year. That initial maximum assessment was $353.24 per parcel or Equivalent Dwelling Unit (“EDU”). This initial maximum assessment has been adjusted each subsequent fiscal year by the following Assessment Range Formula:
▪ The Maximum Assessment Rate allowed each fiscal year (the "Adjusted Maximum Assessment Rate") shall be based on the initial maximum assessment established in

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Fiscal Year 2006-07, adjusted annually by the greater of the Bureau of Labor Statistics, Consumer Price Index for the month of April, All Urban Consumers, ("CPI") for the San Francisco/Oakland/Hayward area or three percent (3%). Should the Bureau of Labor Statistics revise or discontinue the preparation of such index, the City reserves the right to use such revised index or a comparable system to determine fluctuations in the annual cost of living.
▪ Each fiscal year, the greater of CPI or 3% shall be applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the then current fiscal year. ▪ If the proposed annual assessment rate (levy per EDU) for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year, then the proposed annual assessment is not considered an increased assessment under Proposition 218.

Beginning in the second fiscal year after the formation of the District (2007-08) and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate has been established for each fiscal year using the Assessment Range Formula described above. The Maximum Assessment Rate for the upcoming fiscal year (2026-27) shall be $271.00. The table below shows the Adjusted Maximum Assessment Rate for the fiscal years since the formation of the District. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered to be an increased assessment under the terms of Proposition 218.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Table 3 – Adjusted Maximum Assessment Rate History
Base Year Max Rate (FY 2006-07): $139.00
Annual Cap Floor (greater of CPI or 3%): 3.00%
Fiscal Year Allowable
Increase
Increase
Calculation
Adjusted Max.

Assessment
Proposed
Assessment
2006-07 N/A N/A $139.00 $69.50
2007-08 3.30% 1.033231 $143.62 $143.58
2008-09 3.00% 1.030000 $147.93 $147.88
2009-10 3.00% 1.030000 $152.37 $152.32
2010-11 3.00% 1.030000 $156.94 $156.90
2011-12 3.00% 1.030000 $161.65 $80.60
2012-13 3.00% 1.030000 $166.50 $35.58
2013-14 3.00% 1.030000 $171.50 $58.50
2014-15 3.00% 1.030000 $176.65 $20.24
2015-16 3.00% 1.030000 $181.95 $71.58
2016-17 3.00% 1.030000 $187.41 $97.90
2017-18 3.78% 1.037889 $194.51 $84.32
2018-19 3.21% 1.032168 $200.77 $83.24
2019-20 4.00% 1.040149 $208.83 $107.58
2020-21 3.00% 1.030003 $215.10 $110.66
2021-22 3.80% 1.038061 $223.29 $90.16
2022-23 4.99% 1.049961 $234.45 $91.00
2023-24 4.19% 1.041917 $244.28 $96.94
2024-25 3.77% 1.037670 $253.48 $146.80
2025-26 3.00% 1.030000 $261.08 $145.36
2026-27 3.80% 1.038000 $271.00 $218.90
Estates Benefit Assessment District No. 06-1
ASSESSMENT RANGE FORMULA — Maximum and Proposed Assessments by Fiscal Year

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Assessment Methodology
The benefit formula used to determine the financial obligation for each parcel is based on the improvements benefitting the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distributing District costs in maintenance districts such as this utilizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apportionment. This method utilizes various property characteristics such as type of development (land-use) and size (units or acreage) to compare the proportional benefit of each property compared to other properties benefitting from the improvements.

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

Because the commercial property characteristics are so similar, they have been generalized to the acreage of each parcel as an appropriate basis for calculating the total units for each parcel. A typical commercial parcel is equal in size to four residential parcels. Commercial parcel acreage is therefore multiplied by a factor of 4.00 to determine the parcel EDU. The total EDU is then divided into the "Total Balance to Assessment" to determine the annual assessment rate. The EDU for each parcel is then multiplied by the annual assessment rate to determine the annual assessment for each parcel.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
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-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

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
9 0 $268.87 $218.90 $0.00
247-150-65 Por. of 16 4 $268.87 $218.90 $875.60
247-150-66 Por. of 16 4 $268.87 $218.90 $875.60
247-150-67 Por. of 16 4 $268.87 $218.90 $875.60
247-310-03 3 1 $268.87 $218.90 $218.90
247-310-04 4 1 $268.87 $218.90 $218.90

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
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247-310-05 5 1 $268.87 $218.90 $218.90
247-310-06 6 1 $268.87 $218.90 $218.90
247-310-07 7 1 $268.87 $218.90 $218.90
247-310-08 8 1 $268.87 $218.90 $218.90
247-310-09 9 1 $268.87 $218.90 $218.90
247-310-10 10 1 $268.87 $218.90 $218.90
247-310-11 11 1 $268.87 $218.90 $218.90
247-310-12 12 1 $268.87 $218.90 $218.90
247-310-13 13 1 $268.87 $218.90 $218.90
247-310-14 14 1 $268.87 $218.90 $218.90
247-310-15 15 1 $268.87 $218.90 $218.90
247-310-16 16 1 $268.87 $218.90 $218.90
247-310-17 17 1 $268.87 $218.90 $218.90
247-310-18 18 1 $268.87 $218.90 $218.90
247-310-19 19 1 $268.87 $218.90 $218.90
247-310-20 20 1 $268.87 $218.90 $218.90
247-310-21 21 1 $268.87 $218.90 $218.90
247-310-22 22 1 $268.87 $218.90 $218.90
247-310-23 23 1 $268.87 $218.90 $218.90
247-310-24 24 1 $268.87 $218.90 $218.90
247-310-25 25 1 $268.87 $218.90 $218.90
247-310-26 26 1 $268.87 $218.90 $218.90
247-310-27 27 1 $268.87 $218.90 $218.90
247-310-28 28 1 $268.87 $218.90 $218.90
247-310-29 29 1 $268.87 $218.90 $218.90
247-310-30 30 1 $268.87 $218.90 $218.90
247-310-31 31 1 $268.87 $218.90 $218.90
247-310-32 32 1 $268.87 $218.90 $218.90
247-310-33 33 1 $268.87 $218.90 $218.90
247-310-34 34 1 $268.87 $218.90 $218.90
247-310-35 A 0 $268.87 $218.90 $0.00
247-310-36 B 0 $268.87 $218.90 $0.00
247-310-37 Por. of 1 1 $268.87 $218.90 $218.90
247-310-38 Por. of 1 1 $268.87 $218.90 $218.90
247-310-39 2 1 $268.87 $218.90 $218.90
TOTALS: 47 $10,288.28

Estates Benefit Assessment District No. 06-1
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Lot # 9 – APN 247-150-64 on the Assessment Roll shown above was purchased by the City to become a storm water lift station. This reduced the assessable units within the District from 49 to 47 beginning in 2017-18. Additionally, the following APN’s are non-assessable, as they receive no benefit from the improvements.

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

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

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Appendix B – District Diagram

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
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Appendix C – Improvement Map

Estates Benefit Assessment District No. 06-1
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Appendix D – Expense Reports FY 2025-26

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Preliminary Engineer’s Report
2026-27

Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Estates Landscape and Lighting
Maintenance District No. 06-1
May July 2026
Preliminary Engineer’s Report
Pursuant to the Landscape and Lighting Act of 1972 and Article XIIID of the California Constitution
Attachment 4

(This page Intentionally left blank)

Table of Contents
Engineer’s Report for Fiscal Year 2026-27 .................................................................... 3 Estates Landscape and Lighting Maintenance District No. 06-1................................... 3 Part 1 – Plans and Specifications................................................................................. 6 Part 2 – Estimate of Cost............................................................................................. 9 District Fund Balances................................................................................................. 10 Part 3 – Assessment Diagram.................................................................................... 14 Part 4 – Method of Apportionment........................................................................... 15 General........................................................................................................................ 15 Introduction to Special Benefit versus General Benefit.............................................. 19 Special Benefits........................................................................................................... 20 General Benefit........................................................................................................... 20 Zones of Benefit.......................................................................................................... 21 Maximum Annual Rate Formula (Cost of Living Adjustments)................................... 22 Assessment Methodology........................................................................................... 24 Appendix A – Assessment Roll .................................................................................. 26 Appendix B – District Diagram .................................................................................. 29 Appendix C – Improvement Map .............................................................................. 30 Appendix D – Expense Reports FY 2025-26................................................................ 31

Statement of Assessment Engineer
AGENCY: CITY OF ESCALON
PROJECT: ESTATES LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 06-1 TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
Engineer’s Report for Fiscal Year 2026-27
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council, for the Estates Landscape and Lighting Maintenance District No. 06-1, to provide landscaping and lighting 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.

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

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

Estates Landscape and Lighting Maintenance District No. 06-1 (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:

Estates Landscape and Lighting Maintenance District No. 06-1 Preliminary Engineer’s Report
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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 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 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
Appendix D – Expense Report

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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.

DATED this 19th day of May, 2026
By
John W. Bliss, Assessment Engineer
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 Estates Landscape and Lighting Maintenance District No. 06-1 is within the boundaries of the City and is located north of Narcissus Way, south of APN number 247-150-63, east of McHenry Avenue and west of APN 247-150-36.

The District was formed in 2006 when the City Council adopted Resolution No. 32-06 approved on the 17th day of July, 2006.

The District is comprised of the residential development known as The Estates and consists of thirty-four developed single family residential parcels and four commercial parcels, three of which are currently developed. The plans and specifications for the improvements, showing the general nature, location, and the extent of the improvements, are on file in the office of the City Clerk and are incorporated herein by reference. Appendix C also contains an Improvement Map showing the location of the improvements.

The formula below describes the relationship between the final level of services, the baseline level of service based on existing 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 operating costs are increasing at a faster rate than current funding sources, the baseline level of services is diminishing over time.

Final Level of
Service =
Current Baseline
Level of Service +
Proposed Enhanced
Level of Service
Below is a more detailed description 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:
▪ Maintenance and utility costs for 14 streetlights located throughout the interior and exterior of the tract.
▪ Landscape maintenance along the Narcissus Way and McHenry Avenue frontages, including street trees in wells.
▪ Masonry wall maintenance at the back (east side) of the commercial lots. ▪ Maintenance and trimming for 18 street trees along interior streets of the tract. ▪ Graffiti abatement on exterior masonry walls of tract. ▪ Landscape maintenance in the neighborhood park located at 1568 Narcissus Way. ▪ Utilities including water and electricity for landscaping and lighting. ▪ Shared wood fence along Narcissus Way.*
▪ White picket fence in Estates Park.*

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* The shared wood fence and white picket fence were installed as part of the development and should have been included with the other improvements at the time of formation. These were added to the list of Improvements in 2024, to ensure future maintenance and replacement.

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

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.

Table 1 – Fiscal Year 2026-27 Estimate 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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A detailed schedule of actual year-to-date Fiscal Year 2025-26 expenses supporting the Fiscal Year 2026-27 budget estimates 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 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
Table 2 – 2026-27 District Fund Balance

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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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:
▪ Utility – Water & Electricity: The costs to provide electrical and water utilities to the landscape and lighting improvements within the District. ▪ Contract Services – Streetlights: The contracting costs associated with the Modesto Irrigation District to provide electricity for illumination and maintenance of the streetlights and poles within the District.
▪ Contract Services – Park Maintenance: The contracting costs associated with a landscaping contractor to perform the landscape maintenance duties associated with the improvements within the District. 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 inception of the District (2006), with no increase. The current monthly contract is $670 with additional incidentals.
▪ 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.

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▪ 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
▪ 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 rotating schedule to ensure tree health, public safety, and continued aesthetic 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 after approximately 50 years. The wall was installed as part of the development in 2006 and will likely need replacement within the next 32 years. The replacement cost estimate is $85,400, in 2024 dollars.

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

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determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2066 is estimated at $196,185.
▪ Wood Fence: Funds collected on an annual basis for the eventual replacement of the wood fence along Narcissus Way. The fence has a finite life span and will require replacement after approximately 20 years. The fence was installed as part of the development in 2006 and will likely need replacement within the next 5 years. The replacement cost estimate is $20,800, in 2024 dollars. To account for inflation over the next 5 years, 2% has been added to the annual collection amount. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2029 is $22,965.

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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 Estates Landscape and Lighting Maintenance District No. 06-1 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.

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

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

Section 22525 “Improvement” means one or any combination of the following:
(a) Installation and planting of landscaping
(b) The installation and constructionof statuary, fountains and other ornamental structures and facilities.
(c) The installation and construction of public lighting facilities, including but not limited to traffic signals.
(d) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls or paving, or water, irrigation, drai9nage or electrical facilities.
(e) The installation of parks or recreational improvements, including, but not limited to all of the following:

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.

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(h) The acquisition of any existing improvement otherwise authorized pursuant to this section.
(i) The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation or performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties or other group activities or functions, whether such, activities or functions are public or private.

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

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

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

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

The 1972 Act permits the designation of areas of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will 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.

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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.

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.

Total
Benefit = General
Benefit + Special Benefit

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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.

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.

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Hence, General benefit has been determined to be de minimis, and no offsetting, nonassessment 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:

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 section 2, subdivision (i), these benefits can be construed as being general benefits since they are not “particular and distinct” and are not “over and above” the benefits received by other properties “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properties directly benefiting 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 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 Annual Rate Formula (Cost of Living Adjustments) It is generally recognized that most budgetary items will be impacted by inflation in future years. In accordance with the California Constitution, Section 53739 (b)(1), assessments “may be adjusted for inflation pursuant to a clearly defined formula…” A formula for an inflationary adjustment is therefore included as part of the maximum assessment for this District. Said inflationary adjustment was authorized by the City Council and approved by the property owner(s) at the time of formation. The formula, as described below, allows for annual adjustments to the budget and the assessments.

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

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

The initial maximum assessment for this District was established at the time of formation and was assessed for the first time during the 2006-07 fiscal year. That initial maximum assessment was $445.06 per Equivalent Dwelling Unit (“EDU”). This initial maximum assessment has been adjusted each subsequent fiscal year by the following Assessment Range Formula:
▪ The Maximum Assessment Rate allowed each fiscal year (the “Adjusted Maximum Assessment Rate”) shall be based on the initial maximum assessment established in Fiscal Year 2006-07, adjusted annually by the greater of the Bureau of Labor Statistics, Consumer Price Index for the month of April, All Urban Consumers, (“CPI”)

Estates Landscape and Lighting Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
for the San Francisco/Oakland/San Jose area or three percent (3%). Should the Bureau of Labor Statistics revise or discontinue the preparation of such index, the City reserves the right to use such revised index or a comparable system to determine fluctuations in the annual cost of living.
▪ Each fiscal year, the greater of CPI or 3% shall be applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the current fiscal year. ▪ If the proposed annual assessment rate (levy per EDU) for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year then the proposed annual assessment is not considered an increased assessment.

Beginning in the second fiscal year after the formation of the District (2007-08) and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate has been established for each fiscal year using the Assessment Range Formula described above. Based on the actual April CPI, shown in the table below, the Maximum Assessment Rate for the upcoming fiscal year (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 Proposition 218.

Estates Landscape and Lighting Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
Table 3 – Adjusted Maximum Assessment Rate History
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.

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

Estates Landscape and Lighting Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
The District is comprised of two parcel types, residential and commercial. The residential parcels are single-family residential parcels (“SFR”) and as such are deemed to receive equal benefit from the improvements. Each SFR parcel therefore is assigned 1 unit per parcel or 1 EDU. Each commercial parcel also receives similar benefit from the improvements due to their relatively small size and proximity to the improvements. The total EDU is then divided into the “Total Balance to Assessment” to determine the annual assessment rate. The EDU for each parcel is then multiplied by the annual assessment rate to determine the annual assessment for each parcel.

Estates Landscape and Lighting Maintenance District No. 06-1 Preliminary Engineer’s Report
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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-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

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

Estates Landscape and Lighting 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

Estates Landscape and Lighting 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 lift station. This reduced the assessable units within the District from 39 to 38 beginning in 2017-18. Additionally, the following APN’s are non-assessable, as they receive no benefit from the improvements.

APN 247-310-35 is a City owned drainage/storm water catch basin. APN 247-310-36 is a City owned park area.

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

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

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

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

Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Sunrise Terrace Landscape
Maintenance District
May July 2026
Preliminary Engineer’s Report
Pursuant to the Landscape and Lighting Act of 1972 and Article XIIID of the California Constitution
Attachment 5

(This page Intentionally left blank)

Table of Contents
Engineer’s Report for Fiscal Year 2026-27 .................................................................... 3 Sunrise Terrace Landscape Maintenance District......................................................... 3 Part 1 – Plans and Specifications................................................................................. 6 Part 2 – Estimate of Cost............................................................................................. 9 District Fund Balances................................................................................................. 10 Part 3 – Assessment Diagram.................................................................................1413 Part 4 – Method of Apportionment........................................................................1514 General.................................................................................................................... 1514 Introduction to Special Benefit versus General Benefit.......................................... 1918 Special Benefits....................................................................................................... 2019 General Benefit....................................................................................................... 2019 Zones of Benefit...................................................................................................... 2120 Assessment Range Formula .................................................................................... 2221 Assessment Methodology....................................................................................... 2423 Appendix A – Assessment Roll ...............................................................................2524 Appendix B – District Diagram ...............................................................................2927 Appendix C – Improvement Map ...........................................................................3028 Appendix D – Expense Reports FY 2025-26.............................................................3130

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 preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council, for the Sunrise Terrace Landscape Maintenance District, to provide landscaping services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2026-

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

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

Sunrise Terrace Landscape Maintenance District
(Hereinafter referred to as the “District”),
I, 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:

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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 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 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
Appendix D – Expense Reports - FY 2025-26

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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 proportion to the estimated 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

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 operation, maintenance and servicing of certain landscape and lighting improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

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

The District was formed in 1996 when the City Council adopted a Resolution Approving the Formation of the District. The sole property owner at that time was McRoy-Wilbur Communities, Inc.

The District is comprised of the residential development known as Sunrise Terrace Units 3, 4 and 5 and consists of eighty one (81) assessable single-family residential parcels. APN 227- 600-40 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 initial development the parcel usage was changed and it is now a single family home. 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.

The formula below describes the relationship between the final level of services, the baseline level of service based on existing 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 operating costs are increasing at a faster rate than current funding sources, the baseline level of services is diminishing over time.

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

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

Improvements and Services Provided
The following are the specific improvements maintained and serviced within the District:
▪ A 6-foot masonry wall on the property line along the east side of Escalon-Bellota Road from the northern boundary of Sunrise Terrace Unit 3 to Libby Drive.

Maintenance of the masonry wall includes graffiti abatement. ▪ A 6-foot masonry wall on the property line along the south side of the Sunrise Terrace Neighborhood Children’s Park.
▪ Maintenance and utility costs for 16 streetlights located throughout the interior and exterior of the tract.
▪ A wrought iron fence on the property line along the south side of the Sunrise Terrace Neighborhood Children’s Park.

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 modifications for safety compliance within Dinosaur Park during the 2013 year. These safety modifications 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 estimated cost was $2,900. Funds from the District’s Capital Reserve Fund were used to pay for the removal and replacement expense.

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

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.

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

Table 1 – Fiscal Year 2026-27 Estimate 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

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, supporting the Fiscal Year 2026-27 budget estimates is provided in Appendix D.

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
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

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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 – Street Lights: The contracting costs associated with the Pacific Gas and Electric Co. to provide electricity for illumination and maintenance of the streetlights and poles within the District.
▪ Contract Services – Park Maintenance: The contracting costs associated with a landscaping contractor to perform the landscape maintenance duties associated with the improvements within the District. Incidentals may include but are not limited to:
tree replacement, sprinkler replacement or repair, etc. ▪ Professional Services – Public Works: Costs associated with individuals within the Public Works Department who contribute time to inspection of the improvements, necessary repairs and other maintenance.
▪ 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.

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
▪ 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
▪ Capital Replacement (1) - Playground Equipment: Funds collected on an annual basis for the eventual replacement of the playground equipment. This equipment has a finite life span and will require replacement after approximately 30 years. The equipment for this District was purchased in 1996. It has a current estimated replacement cost of $21,000. To account for inflation over thirty years, 10.37% has been added to the annual collection amount, meaning by the year 2026, the costs to replace the equipment will have increased by an estimated 10.37%, based on Consumer Price Index data gathered from the previous 15 years. This percentage will be re-evaluated every ten years to determine if an adjustment to the annual collections is necessary. In addition to the amounts directly collected for Capital Replacement, any additional revenue available from the collection of District assessments will be added to this account to help bring the account balance up to the required level.
▪ Wrought Iron Fence, Masonry Walls and Painting: 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 painting of the masonry wall along Escalon Avenue.

These improvements have finite life spans and will require replacement or

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

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 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.

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

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

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

Section 22525 “Improvement” means one or any combination of the following:
(a) Installation and planting of landscaping
(b) The installation and constructionof 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.

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
(h) The acquisition of any existing improvement otherwise authorized pursuant to this section.
(i) The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation or performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties or other group activities or functions, whether such, activities or functions are public or private.

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

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

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
proceedings pursuant to this part.
(e) Any other expenses incidental to the construction, installation or maintenance and servicing of the improvements.
(f) Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5 of the Act.
(g) Any costs associated with any elections held for the approval of a new or increased assessment.

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

The 1972 Act permits the designation of areas of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will 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.

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

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.

Total
Benefit = General
Benefit + Special Benefit

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

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.

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Hence, General benefit has been determined to be de minimis, and no offsetting, nonassessment 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:

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 section 2, subdivision (i), these benefits can be construed as being general benefits since they are not “particular and distinct” and are not “over and above” the benefits received by other properties “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properties directly benefiting 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 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.

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Assessment Range Formula
It is generally recognized that most budgetary items will be impacted by inflation in future years. In an effort to minimize the impact this has on maintenance districts, a formula for inflationary adjustments is typically included as a part of the maximum assessment to be approved by the property owners during the formation of the District. Prior to the passage of Proposition 218 however, inflationary adjustments were not included as a standard part of the formation and approval process. The Sunrise Terrace District was formed in 1996, just prior to the passage of Proposition 218 and does not include an inflationary adjustment for the annual assessments.

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

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

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

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
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

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Assessment Methodology
The benefit formula used to determine the financial obligation for each parcel is based on the improvements benefitting the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distributing District costs in maintenance districts such as this utilizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apportionment. This method utilizes various property characteristics such as type of development (land-use) and size (units or acreage) to compare the proportional benefit of each property compared to other properties benefitting from the improvements.

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

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

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

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
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

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
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

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
227-600-53 Unit 5 - 27 1 $121.68 $121.68 $121.68
TOTALS: 81 $9,856.08

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Appendix B – District Diagram

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Appendix C – Improvement Map

Sunrise Terrace Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Appendix D – Expense Reports FY 2025-26

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

Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Westwood Country Landscape and
Lighting Maintenance District
May July 2026
Preliminary Engineer’s Report
Pursuant to the Landscape and Lighting Act of 1972 and Article XIIID of the California Constitution
Attachment 6

(This page Intentionally left blank)

Table of Contents
Engineer’s Report for Fiscal Year 2026-27 .................................................................... 3 Westwood Country Landscape and Lighting Maintenance District.............................. 3 Part 1 – Plans and Specifications................................................................................. 6 Part 2 – Estimate of Cost............................................................................................. 9 District Fund Balances................................................................................................. 11 Part 3 – Assessment Diagram.................................................................................... 15 Part 4 – Method of Apportionment........................................................................... 16 General........................................................................................................................ 16 Introduction 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

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 preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council, for the Westwood Country Landscape and Lighting Maintenance District, to provide landscaping services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2026-27.

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

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

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

Westwood Country Landscape and Lighting Maintenance District Engineer’s Report
2026-27
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 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 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 by Resolution No. 26-03 approved on the 2nd day of June, 2003. For particulars as to the identification of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll

Westwood Country Landscape and Lighting Maintenance District Engineer’s Report
2026-27
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 proportion to the estimated 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

Westwood Country Landscape and Lighting Maintenance District Engineer’s Report
2026-27
Part 1 – Plans and Specifications
The District was formed to provide a funding mechanism to ensure the ongoing operation, maintenance and servicing of certain landscape and lighting improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

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

The District was formed in 2003 when the City Council adopted Resolution No. 26-03 on the 2nd day of June, 2003 approving the formation of the District.

The District is comprised of the residential development known as Westwood Country and consists of one hundred eighty-one (181) single-family residential parcels and four commercial parcels, three of which are currently developed. The plans and specifications for the improvements, showing the general nature, location, and the extent of the improvements, are on file in the office of the City Clerk and are incorporated herein by reference. Appendix C also contains an Improvement Map showing the location of the improvements.

The formula below describes the relationship between the final level of services, the baseline level of service based on existing 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 operating costs are increasing at a faster rate than current funding sources, the baseline level of services is diminishing over time.

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

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

Westwood Country Landscape and Lighting Maintenance District Engineer’s Report
2026-27
▪ Graffiti abatement on masonry walls within Swanson Park, on the McHenry Avenue commercial lots and the Burlington, Northern Santa Fe (“BNSF”) Railway. ▪ Street trees along McHenry Avenue from north to south, along property line of the development.
▪ 38 streetlights located throughout the interior and exterior of the tract. ▪ Street trees along interior streets of the tract.
▪ Wood fence along southern boundary of the District on Countrywood Lane. ▪ Utility costs for lighting and landscaping systems.
▪ Landscaping improvements inside Swanson Park.
▪ Playground equipment (added in Fiscal Year 2012).
▪ Benches, trash cans and other amenities (added in Fiscal Year 2012). ▪ Chain link fencing around pump station at Swanson Park.1 1 Chain link fencing around the pump station was installed as part of the development and should have been included with the other improvement items at the time of formation.

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.

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.

Westwood Country Landscape and Lighting Maintenance District Engineer’s Report
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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.

Table 1 – Fiscal Year 2026-27 Estimate 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, supporting the Fiscal Year 2026-27 budget estimates is provided in Appendix D.

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.”

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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:
▪ Utility – Water: The costs to provide the water utilities to the landscape improvements within the District.
▪ Contract Services – Streetlights: The contracting costs associated with the Modesto Irrigation District to provide electricity for illumination and maintenance of the streetlights and poles within the District.
▪ Contract Services – Park Maintenance: The contracting costs associated with a landscaping contractor to perform the landscape maintenance duties associated with the improvements within the District. Incidentals may include but are not limited to:
tree replacement, sprinkler replacement or repair, etc.

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▪ 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.

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Description of Capital Replacement Items
▪ Playground Equipment & Amenities: Funds collected on an annual basis for the eventual replacement of the playground equipment and/or amenities. This equipment has a finite life span and will require replacement after approximately 30 years. The equipment for this District was purchased in 2012 at a cost of $21,000. To account for inflation over thirty years, 2% has been added to the annual collection amount. In the year 2042, the costs to replace the equipment will have increased by an estimated 81.1%, based on Consumer Price Index data gathered from the previous 10 years. This percentage will be re-evaluated every ten years to determine if an adjustment to the annual collections is necessary. The estimated full replacement cost in 2042 is $38,039.
▪ 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 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 reevaluated 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: 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

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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: 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.

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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 Maintenance 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.

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

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

Section 22525 “Improvement” means one or any combination of the following:
(a) Installation and planting of landscaping
(b) The installation and constructionof statuary, fountains and other ornamental structures and facilities.
(c) The installation and construction of public lighting facilities, including but not limited to traffic signals.
(d) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls or paving, or water, irrigation, drai9nage or electrical facilities.
(e) The installation of parks or recreational improvements, including, but not limited to all of the following:

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.

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(h) The acquisition of any existing improvement otherwise authorized pursuant to this section.
(i) The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation or performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties or other group activities or functions, whether such, activities or functions are public or private.

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

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

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

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

The 1972 Act permits the designation of areas of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will 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.

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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.

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.

Total
Benefit = General
Benefit + Special Benefit

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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.

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.

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Hence, General benefit has been determined to be de minimis, and no offsetting, nonassessment 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:

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 section 2, subdivision (i), these benefits can be construed as being general benefits since they are not “particular and distinct” and are not “over and above” the benefits received by other properties “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properties directly benefiting 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 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 Annual Rate Formula (Cost of Living Adjustments) It is generally recognized that most budgetary items will be impacted by inflation in future years. In accordance with the California Constitution, Section 53739 (b)(1), assessments “may be adjusted for inflation pursuant to a clearly defined formula…” A formula for an inflationary adjustment is therefore included as part of the maximum assessment for this District. Said inflationary adjustment was authorized by the City Council and approved by the property owner(s) at the time of formation. The formula, as described below, allows for annual adjustments to the budget and the assessments.

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

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

The initial maximum assessment for this District was established at the time of formation and was assessed for the first time during the 2003-04 fiscal year. That initial maximum assessment was $183.90 per Equivalent Dwelling Unit (“EDU”). This initial maximum assessment has been adjusted each subsequent fiscal year by the following Assessment Range Formula:
▪ The Maximum Assessment Rate allowed each fiscal year (the “Adjusted Maximum Assessment Rate”) shall be based on the initial maximum assessment established in Fiscal Year 2003-04, adjusted annually by three percent (3%).

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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 Proposition 218.

Beginning in the second fiscal year after the formation of the District (2004-05) and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate has been established for each fiscal year using the Assessment Range Formula described above. The Maximum Assessment Rate for the upcoming fiscal year (2026-27) shall be $362.95. The table below shows the Adjusted Maximum Assessment Rate for the fiscal years since the formation of the District. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered to be an increased assessment under the terms of Proposition 218.

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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 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 Districtis comprised of 2 parcel types, residential and commercial. The residential parcels are single family residential parcels (“SFR”) and as such are deemed to receive equal benefit from the improvements. Each SFR parcel therefore is assigned 1 unit per parcel or 1 EDU.

Each commercial parcel also receives similar benefit from the improvements due to their relative size and proximity to the improvements. Because the commercial property characteristics are so similar within the District, they have been generalized to the acreage of each parcel as an appropriate basis for calculating the total EDU for each parcel. Since commercial parcels are typically larger than an SFR and generate more traffic to and from their locations, commercial parcels receive a higher degree of benefit from the improvements and are assigned a higher EDU. When the District was formed, commercial parcels were assigned an EDU factor of 1.70 per acre. When the District property owners approved the playground equipment as new improvements in January of 2012, it was determined that the commercial parcels did not benefit from those new improvements. To address the fact that commercial parcels do not receive a benefit from the new improvements, the EDU factor for commercial parcels was adjusted from 1.70 per acre to

1.50 per acre. This adjustment reflects the typical yearly cost to maintain the playground equipment. The individual commercial parcel acreage, therefore, is multiplied by a factor of

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

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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-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

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

Westwood Country Landscape and Lighting 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

Westwood Country Landscape and Lighting 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

Westwood Country Landscape and Lighting 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

Westwood Country Landscape and Lighting 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

Westwood Country Landscape and Lighting 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

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

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

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

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

Your Neighborhood Has a Special Assessment District
Westwood Country is part of a Landscape & Lighting Maintenance District (LLMD). Each year, the district funds neighborhood services such as landscaping, streetlights, park amenities, and long-term replacement of shared improvements.

The City wants residents to understand what the district pays for and how the annual assessment is calculated. The City Council preliminarily approved the Engineer’s Report on June 1. On July 20, the City Council will hold a public hearing to receive community input, consider the district’s annual budget, and authorize the 2026–27 assessment levy.

For full details, including the Engineer’s Report and a breakdown of district expenses, scan the QR code or visit cityofescalon.org/public_notices and click “Public Hearing Notice - Annual Assessment Districts Levy (All).” For questions about the district or your parcel, please contact SCI Consulting Group, the City’s assessment
district administrator, at (800) 273-5167.

Your Neighborhood Has a Special Assessment District
Westwood Country is part of a Landscape & Lighting Maintenance District (LLMD). Each year, the district funds neighborhood services such as landscaping, streetlights, park amenities, and long-term replacement of shared improvements.

The City wants residents to understand what the district pays for and how the annual assessment is calculated. The City Council preliminarily approved the Engineer’s Report on June 1. On July 20, the City Council will hold a public hearing to receive community input, consider the district’s annual budget, and authorize the 2026–27 assessment levy.

For full details, including the Engineer’s Report and a breakdown of district expenses, scan the QR code or visit cityofescalon.org/public_notices and click “Public Hearing Notice - Annual Assessment Districts Levy (All).” For questions about the district or your parcel, please contact SCI Consulting Group, the City’s assessment
district administrator, at (800) 273-5167.

Your Neighborhood Has a Special Assessment District
Westwood Country is part of a Landscape & Lighting Maintenance District (LLMD). Each year, the district funds neighborhood services such as landscaping, streetlights, park amenities, and long-term replacement of shared improvements.

The City wants residents to understand what the district pays for and how the annual assessment is calculated. The City Council preliminarily approved the Engineer’s Report on June 1. On July 20, the City Council will hold a public hearing to receive community input, consider the district’s annual budget, and authorize the 2026–27 assessment levy.

For full details, including the Engineer’s Report and a breakdown of district expenses, scan the QR code or visit cityofescalon.org/public_notices and click “Public Hearing Notice - Annual Assessment Districts Levy (All).” For questions about the district or your parcel, please contact SCI Consulting Group, the City’s assessment
district administrator, at (800) 273-5167.

Your Neighborhood Has a Special Assessment District
Westwood Country is part of a Landscape & Lighting Maintenance District (LLMD). Each year, the district funds neighborhood services such as landscaping, streetlights, park amenities, and long-term replacement of shared improvements.

The City wants residents to understand what the district pays for and how the annual assessment is calculated. The City Council preliminarily approved the Engineer’s Report on June 1. On July 20, the City Council will hold a public hearing to receive community input, consider the district’s annual budget, and authorize the 2026–27 assessment levy.

For full details, including the Engineer’s Report and a breakdown of district expenses, scan the QR code or visit cityofescalon.org/public_notices and click “Public Hearing Notice - Annual Assessment Districts Levy (All).” For questions about the district or your parcel, please contact SCI Consulting Group, the City’s assessment
district administrator, at (800) 273-5167.

Attachment 7