The FY 2026-2027 levy for the District is proposed to remain at the FY 2025-2026 levy of $325 per parcel, which does not exceed the District’s adopted assessment range maximum of $395 per parcel established in 1996.
The total proposed FY 2026 -2027 revenu e for the District is $505,562, which includes assessments of $389,925 and interest of $115,637. The total proposed FY 2026-2027 expenditure for the District is $7,103, which includes maintenance and administrative costs.
Funding for larger maintenance projects in the District requires the accrual of assessments over time. Since the formation of the District, several major maintenance projects have been completed. As part of the City’s current Capital Improvement Plan (CIP), the District will continue to fund the 2025 Rancho Solano Pavement Maintenance Project (estimated total project cost of $2,550,000) and the 2026 Rancho Solano Pavement Maintenance Project (estimated total project cost of $5,100,000). Both Projects consist of pavement grinding, crack se aling, adjusting manholes, valves, monuments to grade, application of an asphalt rubber cape seal, slurry seal, asphalt overlay, and pavement rehabilitation on various streets throughout the Rancho Solano community. Authorization to fund both Projects was granted during the regular CIP approval process for FYs 2023-2024, 2024-2025, and 2025-2026.
On May 26, 2026, the City Council adopted Resolution No. 2026-78 granting preliminary approval of the FY 2026 -2027 Engineer’s Report, declared intention to orde r the levy and collection of assessments, and provided notice of a public hearing on June 16, 2026. The adoption of this resolution will grant final approval of the FY 2026-2027 Engineer’s Report and order the levy and collection of FY 2026-2027 assessments for the Smith Ranch Assessment District.
FINANCIAL IMPACT
The total proposed expenditure for the District is $7,103, which will be paid from the Smith Ranch Assessment District Fund 178.
PUBLIC CONTACT/ADVISORY BODY RECOMMENDATION
N/A
ALTERNATIVE ACTION
If the council has any questions regarding the adoption of this resolution, this item may be rescheduled until the next council meeting to allow staff to provide the necessary supporting documents. However, not approving this resolution may prevent the City from collecting assessments for the 2026-2027 tax year.
COORDINATED WITH
N/A
STAFF CONTACT
Chris Lewis, Sr. Management Analyst
(707) 428-7089
[email protected]
ATTACHMENTS
Attachment 2: Proposed Resolution
Attachment 3: FY 2026-2027 Smith Ranch Assessment District Engineer’s Report
CITY OF FAIRFIELD
RESOLUTION NO. 2026-129
APPROVING THE FISCAL YEAR 2026-2027 ENGINEER'S REPORT, CONFIRMING THE
BOUNDARIES AND ASSESSMENT, AND ORDERING THE LEVY AND COLLECTION OF
ASSESSMENTS FOR THE SMITH RANCH ASSESSMENT DISTRICT
WHEREAS, by its Resolution No. 2026-78, a Resolution Granting Preliminary Approval of the Fiscal Year 202 6-2027 Engineer’s Report, Declaring Intention to Order the Levy and Collection of Assessments, and Providing Notice of a Hearing Thereon for the Smith Ranch Assessment District, this City Council found the Engineer’s Report for fiscal year (FY) 2026-2027 duly made and filed with the city clerk, to be sufficient in every particular, whereupon it was determined that the report should stand as the 2026-2027 Engineer’s Report for all subsequent proceedings under and pursuant to aforesaid resolution, and Tuesday, June 16, 2026, at the hour of 6:00 p.m., in the regular meeting place of this council, Harry T. Price Memorial Council Chamber , Civic Center, 1000 Webster Street, Fairfield, California, or in the manner as specified on the regular meeting agenda, was appointed as the time and place for the hearing by this council on the question of the levy of the proposed assessment, notice of which hearing was duly and regul arly published; and
WHEREAS, at the appointed times and place the hearing was duly and regularly held, and all persons interested desiring to be heard were given an opportunity to be heard, and all matters and things pertaining to said levy were fully he ard and considered by this council, and all oral statements and all written protests or communications were duly heard, considered and overruled, and this council thereby acquired jurisdiction to order the levy of the assessments as contained in said 2026-2027 Engineer’s Report.
NOW, THEREFORE, THE COUNCIL OF THE CITY OF FAIRFIELD HEREBY RESOLVES:
Section 1. Property owners owning more than fifty percent of the area of assessable lands within the Smith Ranch Assessment District (District) had not, at the conclusion of said hearing, filed written protests against the said proposed levy, as a whole or as to any part thereof, or against the District or the extent thereof to be assessed for the costs and expense of the levy as a whole, or as to any part thereof, or against the estimate of costs and expenses, in whole or in part, or against the maps and description, in whole or in part, or against the boundaries or the assessment to pay for the costs and expenses thereof, in whole or in part.
Section 2. The public interest, convenience, and necessity require that a levy be made.
Section 3. The District benefited by the improvements and to be assessed to pay the costs and expenses thereof, and the exterior boundaries thereof, are as shown by a map thereof filed in the office of the city clerk, which map is made a part hereof by reference thereto.
RES. NO. 2026-129
Section 4. The Engineer’s Report, as a whole and each part thereof, are hereby finally approved and confirmed, to wit:
a. The estimate of the itemized and total costs and expenses of maintaining said improvements and of the incidental expenses in connection therewith.
b. The boundaries showing the District, the description of the improvements to be maintained and the boundaries and dimensions of the respective lots and parcels of land within the District.
c. The assessment of the total amount of the cost and expenses of the proposed maintenance of the improvements upon the several lots and parcels of land in the District in proportion to the estimated benefits to be received by such lots and parcels, respectively, from the maintenance, and of the expenses incidental thereto.
Section 5. Final adoption and approval of the Engineer’s Report, as a whole and of the plans and specifications, estimate of the costs and expenses, and the assessment, as contained in the Engineer’s Report, as hereinabove determined and ordered, is intended to and s hall refer and apply to the Engineer’s Report, or any portion thereof, as amended, modified, or revised or corrected by or pursuant to and in accordance with, any resolution or order, if any, heretofore duly adopted or made by this council.
Section 6. The assessment shall be $325 per parcel , which does not exceed the District’s adopted assessment range maximum of $395 per parcel.
Section 7. The assessment to pay the costs and expenses of the maintenance of the improvements is hereby levied for the FY 2026-2027 pursuant to Section 10100.8 of the California Streets and Highway Code.
Section 8. Based on the oral and documentary evidence, including the Engineer’s Report offered and received at the hearing, this council expressly finds and determines:
a. That each of the several lots and parcels of land will be specially benefited by the maintenance of the improvements at least in the amount, if not more than the amount, of the assessment apportioned against said lots and parcels of land, respectively, and
b. That there is substantial evidence to support, and the weight of the evidence preponderates in favor of, the aforesaid finding and determination as to special benefits; and expenses of maintenance must be incurred at intervals of more frequent that ever y five years in order to maintain the level of benefit and the assessed parcels and that the level of benefit incurred otherwise decline more rapidly than usual for the other public
RES. NO. 2026-129
works of the type involved.
Section 9. Immediately upon the adoption of this resolution, but in no event later than the first Monday in August following such adoption, the city clerk shall file a certified copy of this resolution with the Auditor of the County of Solano. Upon such filing, the county auditor shall enter on the county assessment roll opposite each lot or parcel of land the amount of assessment thereupon as shown in the assessment.
The assessments shall be collected at the same time and in the same manner as County taxes are collected, and all laws providing for t he collection and enforcement of the assessments. After collection by the County of Solano, the net amount of the assessments, after deduction of any compensation due to the county for collection, shall be paid to the director of finance of the City of Fairfield.
Section 10. Upon receipt of monies representing assessments collected by the County of Solano, the City of Fairfield shall deposit the monies in the city treasury to credit a separate maintenance fund, which maintenance fund the City of Fairfield is hereby directed to establish under the distinctive designation of the District. Monies in the maintenance fund shall be expended only for the maintenance of the improvements provided in these proceedings.
PASSED AND ADOPTED this 16th day of June 2026, by the following vote:
AYES: MEMBERS: BERTANI/CARR/PANDURO/SANDHU/TONNESEN/WILLIAMS NOES: MEMBERS: _________________________________________________ ABSENT: MEMBERS: _________________________________________________ ABSTAIN: MEMBERS: _________________________________________________
_________________________________________________
ACTING MAYOR
ATTEST:
___________________________
CITY CLERK
CITY OF FAIRFIELD
SMITH RANCH ASSESSMENT DISTRICT
ENGINEER’S REPORT
FISCAL YEAR 2026-2027
CONTENTS
1. Assessment
2. Method of Apportionment
3. District Budget
4. Assessments for Each Parcel
1 ASSESSMENT
WHEREAS, on October 7, 1986, the City Council of the City of Fairfield, California, pursuant to the provisions of the Municipal Improvement Act of 1913, adopted Resolution No. 86 -291, A Resolution of Intention to Make Acquisitions and Improvements;
WHEREAS, said resolution provided for the levy and collection of maintenance assessments under Section 10100.8 of said Act and reference is hereby made to the Engineer’s Report and diagram on file in the office of the Superintendent of Streets in the City of Fairfield for further particulars;
NOW, THEREFORE, the undersigned, by virtue of the power vested in me under said Act and the order of the city council, hereby makes the following assessment for the fiscal year 2026-2027 to
cover the estimated cost of the maintenance of said improvements and the costs and expenses incidental thereto.
The amount to be paid for the maintenance of said improvements, and the expenses incidental thereto, are as shown in section 3 of this report.
I do hereby assess the net amount to be assessed upon all assessable lots or parcels of land within said maintenance assessment district by apportioning that amount among the several lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the maintenance of said improvements, and more particularly set forth in the list hereto attached and by reference made a part hereof.
Said assessment is made upon the several lots or parcels of land within said maintenance assessment district in proportion to the estimated benefits to be received by said lots or parcels, respectively, from the maintenance of said improvements.
Each lot or parcel of land assessed is described in the assessment list by reference to its parcel number as shown on the assessor's maps of the County of Solano for the fiscal year (FY) 20 26- 2027 and includes all such parcels excepting those portions thereof within existing public roads or right of way to be acquired in these proceedings for public road purposes. For a more particular description of said property, reference is hereby made to the deeds and maps on file and of record in the office of the county recorder of said County.
Dated: __________________ ____________________________ Ryan Panganiban
City Engineer/Asst. Director of Public Works
R.C.E. No. 74795
Expires 12/31/27
2 METHOD OF APPORTIONMENT OF ASSESSMENT
The assessments are to be apportioned equally to all 1,200 assessable lots within the Rancho Solano Subdivision.
SMITH RANCH ASSESSMENT DISTRICT
FUND 178
FY 2026-2027 BUDGET PROJECTIONS
OBJECT FY23-24 Actual FY24-25 Actual FY 25-26 Actual* FY 25-26 Original FY25-26 Proj FY26-27 Proj FY27-28 Proj FY28-29 Proj FY29-30 Proj FY30-31 Proj 6106 - SPECIAL ASSESSMENTS 389,925 389,925 194,963 389,925 389,925 389,925 389,925 389,925 389,925 389,925 6401 - INT INC ON POOLED INVESTMENTS 281,743 403,960 243,223 78,908 243,223 115,637 45,779 50,064 54,391 58,760 TOTAL REVENUE 671,668 793,885 438,186 468,833 633,148 505,562 435,704 439,989 444,316 448,685 8413 - STORM DRAIN-LOCAL - - 2,540 - 2,540 2,616 2,695 2,776 2,859 2,945 8441 - OTHER CONTRACTUAL SERVICES - - - - - - - - - - 8836 - COST ALLOCATION - - - - - - - - - -
9003 - ADVERTISING 283 554 - 721 571 588 606 624 642 662 9038 - COUNTY ADMIN EXPENSES 3,899 3,899 1,950 3,899 3,899 3,899 3,899 3,899 3,899 3,899 9100 - TRANSFERS OUT - 107,704 58,233 4,800,000 - - - - - - 9502 - PJCT CST-ENGNRNG-STUDY/DESIGN - - - - - - - - - - 9505 - PJCT CST-CONSTRUCTION 58,753 7,093 - - - - - - - - T
OTAL EXPENSES 62,935 119,251 62,723 4,804,620 7,010 7,103 7,199 7,298 7,400 7,505 Revenue 671,668 793,885 438,186 468,833 633,148 505,562 435,704 439,989 444,316 448,685 Expenses 62,935 119,251 62,723 4,804,620 7,010 7,103 7,199 7,298 7,400 7,505 NET SURPLUS/DEFICIT 608,733 674,635 375,463 (4,335,788) 626,138 498,458 428,504 432,690 436,915 441,179 Beginning Fund Balance 9,332,909 10,104,390 10,937,539 7,890,760 10,937,539 11,563,677 4,577,873 5,006,377 5,439,068 5,875,983 Net Surplus/Deficit 608,733 674,635 375,463 (4,335,788) 626,138 498,458 428,504 432,690 436,915 441,179 Mkt Val-Unrealized Gain/Loss 162,748 158,515 - - - - - - - - ENDING ACTUAL FUND BALANCE 10,104,390 10,937,539 11,313,002 3,554,972 11,563,677 12,062,136 5,006,377 5,439,068 5,875,983 6,317,162 APPROVED CAPITAL PROJECTS**
CPW070080 (2025 Rancho Solano Pavement Maintenance) - - - - - 2,443,296 - - - - CPW070082 (2026 Rancho Solano Pavement Maintenance) - - - - - 5,040,967 - - - - TOTAL CAPITAL PROJECTS - - - 7,484,263 - - - - ADJUSTED FUND BALANCE 10,104,390 10,937,539
11,313,002 3,554,972 11,563,677 4,577,873 5,006,377 5,439,068 5,875,983 6,317,162 *As of April 2026
**Remaining capital project budgets approved but not spent
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
1 151 301 1 $325.00
2 151 301 2 $325.00
3 151 301 3 $325.00
4 151 301 4 $325.00
5 151 301 5 $325.00
6 151 301 6 $325.00
7 151 301 7 $325.00
8 151 301 8 $325.00
9 151 301 9 $325.00
10 151 301 10 $325.00
11 151 301 11 $325.00
12 151 301 13 $325.00
13 151 301 14 $325.00
14 151 301 15 $325.00
15 151 301 16 $325.00
16 151 301 17 $325.00
17 151 301 18 $325.00
18 151 301 19 $325.00
19 151 301 20 $325.00
20 151 301 21 $325.00
21 151 301 22 $325.00
22 151 301 23 $325.00
23 151 302 2 $325.00
24 151 302 3 $325.00
25 151 302 4 $325.00
26 151 302 5 $325.00
27 151 302 6 $325.00
28 151 302 7 $325.00
29 151 302 8 $325.00
30 151 302 9 $325.00
31 151 302 10 $325.00
32 151 302 11 $325.00
33 151 302 12 $325.00
34 151 302 13 $325.00
35 151 302 14 $325.00
36 151 302 15 $325.00
37 151 302 16 $325.00
38 151 302 17 $325.00
39 151 302 18 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
40 151 302 19 $325.00
41 151 302 20 $325.00
42 151 303 1 $325.00
43 151 303 2 $325.00
44 151 303 3 $325.00
45 151 303 4 $325.00
46 151 303 5 $325.00
47 151 303 6 $325.00
48 151 303 7 $325.00
49 151 312 1 $325.00
50 151 312 2 $325.00
51 151 313 1 $325.00
52 151 313 2 $325.00
53 151 313 3 $325.00
54 151 313 4 $325.00
55 151 313 5 $325.00
56 151 314 2 $325.00
57 151 314 3 $325.00
58 151 314 4 $325.00
59 151 314 5 $325.00
60 151 314 6 $325.00
61 151 314 7 $325.00
62 151 314 8 $325.00
63 151 314 9 $325.00
64 151 314 10 $325.00
65 151 314 11 $325.00
66 151 314 12 $325.00
67 151 314 13 $325.00
68 151 314 14 $325.00
69 151 314 15 $325.00
70 151 314 16 $325.00
71 151 314 18 $325.00
72 151 314 19 $325.00
73 151 314 20 $325.00
74 151 314 21 $325.00
75 151 314 22 $325.00
76 151 314 23 $325.00
77 151 314 24 $325.00
78 151 314 25 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
79 151 314 26 $325.00
80 151 314 27 $325.00
81 151 314 28 $325.00
82 151 314 29 $325.00
83 151 314 30 $325.00
84 151 314 32 $325.00
85 151 314 33 $325.00
86 151 314 34 $325.00
87 151 314 35 $325.00
88 151 314 36 $325.00
89 151 314 37 $325.00
90 151 314 38 $325.00
91 151 314 39 $325.00
92 151 314 40 $325.00
93 151 314 41 $325.00
94 151 314 42 $325.00
95 151 314 43 $325.00
96 151 314 44 $325.00
97 151 314 45 $325.00
98 151 314 46 $325.00
99 151 314 47 $325.00
100 151 314 48 $325.00
101 151 314 49 $325.00
102 151 314 50 $325.00
103 151 314 51 $325.00
104 151 314 52 $325.00
105 151 314 53 $325.00
106 151 314 54 $325.00
107 151 314 55 $325.00
108 151 321 2 $325.00
109 151 321 3 $325.00
110 151 321 4 $325.00
111 151 322 1 $325.00
112 151 322 2 $325.00
113 151 322 3 $325.00
114 151 322 4 $325.00
115 151 322 5 $325.00
116 151 322 6 $325.00
117 151 322 7 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
118 151 322 8 $325.00
119 151 323 2 $325.00
120 151 323 3 $325.00
121 151 323 4 $325.00
122 151 323 5 $325.00
123 151 323 6 $325.00
124 151 323 7 $325.00
125 151 323 8 $325.00
126 151 323 9 $325.00
127 151 323 10 $325.00
128 151 324 1 $325.00
129 151 324 2 $325.00
130 151 324 3 $325.00
131 151 324 4 $325.00
132 151 324 5 $325.00
133 151 324 6 $325.00
134 151 324 7 $325.00
135 151 324 8 $325.00
136 151 324 9 $325.00
137 151 324 10 $325.00
138 151 325 1 $325.00
139 151 325 2 $325.00
140 151 325 3 $325.00
141 151 325 4 $325.00
142 151 325 5 $325.00
143 151 325 6 $325.00
144 151 325 7 $325.00
145 151 325 8 $325.00
146 151 325 9 $325.00
147 151 331 2 $325.00
148 151 331 3 $325.00
149 151 331 4 $325.00
150 151 331 5 $325.00
151 151 331 6 $325.00
152 151 331 7 $325.00
153 151 331 8 $325.00
154 151 331 9 $325.00
155 151 331 10 $325.00
156 151 332 2 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
157 151 332 3 $325.00
158 151 332 4 $325.00
159 151 332 5 $325.00
160 151 332 6 $325.00
161 151 332 7 $325.00
162 151 332 8 $325.00
163 151 332 9 $325.00
164 151 332 10 $325.00
165 151 332 11 $325.00
166 151 332 12 $325.00
167 151 332 13 $325.00
168 151 332 14 $325.00
169 151 332 15 $325.00
170 151 332 16 $325.00
171 151 332 17 $325.00
172 151 332 18 $325.00
173 151 332 19 $325.00
174 151 332 20 $325.00
175 151 332 21 $325.00
176 151 332 22 $325.00
177 151 332 23 $325.00
178 151 332 24 $325.00
179 151 332 25 $325.00
180 151 332 26 $325.00
181 151 332 27 $325.00
182 151 332 28 $325.00
183 151 333 1 $325.00
184 151 333 2 $325.00
185 151 333 3 $325.00
186 151 341 2 $325.00
187 151 341 3 $325.00
188 151 341 4 $325.00
189 151 341 5 $325.00
190 151 341 6 $325.00
191 151 341 7 $325.00
192 151 341 8 $325.00
193 151 341 9 $325.00
194 151 341 10 $325.00
195 151 341 11 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
196 151 341 12 $325.00
197 151 341 13 $325.00
198 151 341 14 $325.00
199 151 341 15 $325.00
200 151 341 16 $325.00
201 151 341 17 $325.00
202 151 341 18 $325.00
203 151 341 19 $325.00
204 151 341 20 $325.00
205 151 341 21 $325.00
206 151 341 22 $325.00
207 151 341 23 $325.00
208 151 341 24 $325.00
209 151 351 1 $325.00
210 151 351 2 $325.00
211 151 353 2 $325.00
212 151 353 3 $325.00
213 151 353 4 $325.00
214 151 353 5 $325.00
215 151 353 6 $325.00
216 151 354 1 $325.00
217 151 354 2 $325.00
218 151 354 3 $325.00
219 151 355 1 $325.00
220 151 355 2 $325.00
221 151 355 3 $325.00
222 151 355 4 $325.00
223 151 355 5 $325.00
224 151 355 6 $325.00
225 151 355 7 $325.00
226 151 355 8 $325.00
227 151 355 9 $325.00
228 151 355 10 $325.00
229 151 355 11 $325.00
230 151 355 12 $325.00
231 151 355 13 $325.00
232 151 381 1 $325.00
233 151 381 2 $325.00
234 151 381 3 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
235 151 381 4 $325.00
236 151 381 5 $325.00
237 151 382 1 $325.00
238 151 382 2 $325.00
239 151 382 3 $325.00
240 151 382 4 $325.00
241 151 382 5 $325.00
242 151 382 6 $325.00
243 151 382 7 $325.00
244 151 382 8 $325.00
245 151 382 9 $325.00
246 151 382 10 $325.00
247 151 382 11 $325.00
248 151 382 12 $325.00
249 151 382 13 $325.00
250 151 382 14 $325.00
251 151 382 15 $325.00
252 151 391 1 $325.00
253 151 391 2 $325.00
254 151 391 3 $325.00
255 151 391 4 $325.00
256 151 391 5 $325.00
257 151 391 6 $325.00
258 151 391 7 $325.00
259 151 391 8 $325.00
260 151 391 9 $325.00
261 151 391 10 $325.00
262 151 391 11 $325.00
263 151 391 12 $325.00
264 151 391 13 $325.00
265 151 391 14 $325.00
266 151 391 15 $325.00
267 151 551 1 $325.00
268 151 551 2 $325.00
269 151 551 3 $325.00
270 151 551 4 $325.00
271 151 551 5 $325.00
272 151 551 6 $325.00
273 151 551 7 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
274 151 551 8 $325.00
275 151 551 9 $325.00
276 151 551 10 $325.00
277 151 551 11 $325.00
278 151 551 12 $325.00
279 151 551 13 $325.00
280 151 551 14 $325.00
281 151 551 15 $325.00
282 151 551 16 $325.00
283 151 551 17 $325.00
284 151 551 18 $325.00
285 151 551 19 $325.00
286 151 551 20 $325.00
287 151 551 21 $325.00
288 151 551 22 $325.00
289 151 552 1 $325.00
290 151 552 2 $325.00
291 151 552 3 $325.00
292 151 552 4 $325.00
293 151 552 5 $325.00
294 151 552 6 $325.00
295 151 552 7 $325.00
296 151 552 8 $325.00
297 151 552 9 $325.00
298 151 552 10 $325.00
299 151 552 11 $325.00
300 151 552 12 $325.00
301 151 552 13 $325.00
302 151 552 14 $325.00
303 151 552 15 $325.00
304 151 552 16 $325.00
305 151 552 17 $325.00
306 151 552 18 $325.00
307 151 552 19 $325.00
308 151 552 20 $325.00
309 151 552 21 $325.00
310 151 552 22 $325.00
311 151 552 23 $325.00
312 151 552 24 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
313 151 553 1 $325.00
314 151 553 2 $325.00
315 151 553 3 $325.00
316 151 553 4 $325.00
317 151 553 5 $325.00
318 151 553 6 $325.00
319 151 554 1 $325.00
320 151 554 2 $325.00
321 151 554 3 $325.00
322 151 554 4 $325.00
323 151 554 5 $325.00
324 151 554 6 $325.00
325 151 554 7 $325.00
326 151 554 8 $325.00
327 151 555 1 $325.00
328 151 555 2 $325.00
329 151 555 3 $325.00
330 151 555 4 $325.00
331 151 561 1 $325.00
332 151 562 1 $325.00
333 151 562 2 $325.00
334 151 562 3 $325.00
335 151 562 4 $325.00
336 151 562 5 $325.00
337 151 562 6 $325.00
338 151 562 7 $325.00
339 151 562 8 $325.00
340 151 562 9 $325.00
341 151 562 10 $325.00
342 151 562 11 $325.00
343 151 562 12 $325.00
344 151 562 13 $325.00
345 151 562 14 $325.00
346 151 562 15 $325.00
347 151 562 16 $325.00
348 151 562 17 $325.00
349 151 562 18 $325.00
350 151 562 19 $325.00
351 151 562 20 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
352 151 562 21 $325.00
353 151 562 22 $325.00
354 151 562 23 $325.00
355 151 562 24 $325.00
356 151 562 25 $325.00
357 151 562 26 $325.00
358 151 562 27 $325.00
359 151 562 28 $325.00
360 151 562 29 $325.00
361 151 562 30 $325.00
362 151 562 31 $325.00
363 151 562 32 $325.00
364 151 562 33 $325.00
365 151 562 34 $325.00
366 151 563 2 $325.00
367 151 563 3 $325.00
368 151 563 4 $325.00
369 151 563 5 $325.00
370 151 563 6 $325.00
371 151 563 7 $325.00
372 151 563 8 $325.00
373 151 563 9 $325.00
374 151 563 10 $325.00
375 151 563 11 $325.00
376 151 564 2 $325.00
377 151 564 3 $325.00
378 151 564 4 $325.00
379 151 564 5 $325.00
380 151 564 6 $325.00
381 151 564 7 $325.00
382 151 564 8 $325.00
383 151 564 9 $325.00
384 151 564 10 $325.00
385 151 564 11 $325.00
386 151 571 2 $325.00
387 151 571 3 $325.00
388 151 571 4 $325.00
389 151 571 5 $325.00
390 151 571 6 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
391 151 571 7 $325.00
392 151 571 8 $325.00
393 151 571 9 $325.00
394 151 571 10 $325.00
395 151 571 11 $325.00
396 151 571 12 $325.00
397 151 571 13 $325.00
398 151 571 14 $325.00
399 151 571 15 $325.00
400 151 572 2 $325.00
401 151 572 3 $325.00
402 151 572 4 $325.00
403 151 572 5 $325.00
404 151 572 6 $325.00
405 151 572 7 $325.00
406 151 572 8 $325.00
407 151 581 2 $325.00
408 151 581 3 $325.00
409 151 581 4 $325.00
410 151 581 5 $325.00
411 151 581 6 $325.00
412 151 581 7 $325.00
413 151 581 8 $325.00
414 151 581 9 $325.00
415 151 582 2 $325.00
416 151 582 3 $325.00
417 151 582 4 $325.00
418 151 582 5 $325.00
419 151 582 6 $325.00
420 151 582 7 $325.00
421 151 582 8 $325.00
422 151 582 9 $325.00
423 151 583 1 $325.00
424 151 583 2 $325.00
425 151 583 3 $325.00
426 151 591 1 $325.00
427 151 591 2 $325.00
428 151 591 3 $325.00
429 151 591 4 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
430 151 591 5 $325.00
431 151 591 6 $325.00
432 151 591 7 $325.00
433 151 591 8 $325.00
434 151 591 9 $325.00
435 151 591 10 $325.00
436 151 591 11 $325.00
437 151 591 12 $325.00
438 151 591 13 $325.00
439 151 591 14 $325.00
440 151 591 15 $325.00
441 151 592 1 $325.00
442 151 592 2 $325.00
443 151 592 3 $325.00
444 151 592 4 $325.00
445 151 592 5 $325.00
446 151 593 1 $325.00
447 151 593 2 $325.00
448 151 593 3 $325.00
449 151 593 4 $250.00
450 151 621 1 $325.00
451 151 621 2 $325.00
452 151 621 3 $325.00
453 151 621 4 $325.00
454 151 621 5 $325.00
455 151 621 6 $325.00
456 151 621 7 $325.00
457 151 621 8 $325.00
458 151 621 9 $325.00
459 151 621 10 $325.00
460 151 621 11 $325.00
461 151 621 12 $325.00
462 151 621 13 $325.00
463 151 621 14 $325.00
464 151 621 17 $325.00
465 151 621 18 $325.00
466 151 621 20 $325.00
467 151 621 21 $325.00
468 151 621 22 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
469 151 621 23 $325.00
470 151 621 24 $325.00
471 151 621 25 $325.00
472 151 621 26 $325.00
473 151 621 27 $325.00
474 151 621 28 $325.00
475 151 621 29 $325.00
476 151 621 30 $325.00
477 151 621 32 $325.00
478 151 621 33 $325.00
479 151 621 34 $325.00
480 151 621 35 $325.00
481 151 621 36 $325.00
482 151 621 37 $325.00
483 151 621 38 $325.00
484 151 621 39 $325.00
485 151 621 40 $325.00
486 151 621 41 $325.00
487 151 621 42 $325.00
488 151 622 1 $325.00
489 151 622 2 $325.00
490 151 622 3 $325.00
491 151 622 4 $325.00
492 151 622 5 $325.00
493 151 622 6 $325.00
494 151 622 7 $325.00
495 151 622 8 $325.00
496 151 622 9 $325.00
497 151 622 10 $325.00
498 151 622 11 $325.00
499 151 622 12 $325.00
500 151 622 13 $325.00
501 151 622 14 $325.00
502 151 631 3 $325.00
503 151 631 4 $325.00
504 151 631 5 $325.00
505 151 631 6 $325.00
506 151 631 7 $325.00
507 151 631 8 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
508 151 631 9 $325.00
509 151 631 10 $325.00
510 151 631 11 $325.00
511 151 631 12 $325.00
512 151 631 13 $325.00
513 151 631 14 $325.00
514 151 632 1 $325.00
515 151 632 2 $325.00
516 151 632 3 $325.00
517 151 632 4 $325.00
518 151 632 5 $325.00
519 151 632 6 $325.00
520 151 632 7 $325.00
521 151 632 8 $325.00
522 151 632 9 $325.00
523 151 632 10 $325.00
524 151 632 11 $325.00
525 151 633 1 $325.00
526 151 633 2 $325.00
527 151 633 3 $325.00
528 151 633 4 $325.00
529 151 633 5 $325.00
530 151 633 6 $325.00
531 151 633 7 $325.00
532 151 633 8 $325.00
533 151 633 9 $325.00
534 151 633 10 $325.00
535 151 633 11 $325.00
536 151 633 12 $325.00
537 151 633 13 $325.00
538 151 633 14 $325.00
539 151 633 15 $325.00
540 151 633 16 $325.00
541 151 633 17 $325.00
542 151 634 1 $325.00
543 151 634 2 $325.00
544 151 634 3 $325.00
545 151 634 4 $325.00
546 151 634 5 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
547 151 634 6 $325.00
548 151 634 7 $325.00
549 151 634 8 $325.00
550 151 634 9 $325.00
551 151 634 10 $325.00
552 151 634 11 $325.00
553 151 634 12 $325.00
554 151 634 13 $325.00
555 151 635 1 $325.00
556 151 635 2 $325.00
557 151 635 3 $325.00
558 151 635 4 $325.00
559 151 635 5 $325.00
560 151 635 6 $325.00
561 151 635 7 $325.00
562 151 641 1 $325.00
563 151 641 2 $325.00
564 151 641 3 $325.00
565 151 641 4 $325.00
566 151 641 5 $325.00
567 151 641 6 $325.00
568 151 641 11 $325.00
569 151 641 12 $325.00
570 151 641 13 $325.00
571 151 641 14 $325.00
572 151 642 1 $325.00
573 151 642 2 $325.00
574 151 642 3 $325.00
575 151 642 4 $325.00
576 151 642 5 $325.00
577 151 643 1 $325.00
578 151 643 2 $325.00
579 151 643 3 $325.00
580 151 643 4 $325.00
581 151 643 5 $325.00
582 151 643 6 $325.00
583 151 644 1 $325.00
584 151 644 2 $325.00
585 151 644 3 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
586 151 644 4 $325.00
587 151 644 5 $325.00
588 151 645 1 $325.00
589 151 645 2 $325.00
590 151 645 3 $325.00
591 151 645 4 $325.00
592 151 645 5 $325.00
593 151 645 6 $325.00
594 151 652 3 $325.00
595 151 652 4 $325.00
596 151 652 5 $325.00
597 151 652 6 $325.00
598 151 652 7 $325.00
599 151 652 8 $325.00
600 151 652 9 $325.00
601 151 652 10 $325.00
602 151 652 11 $325.00
603 151 652 12 $325.00
604 151 653 2 $325.00
605 151 653 3 $325.00
606 151 653 4 $325.00
607 151 653 5 $325.00
608 151 653 6 $325.00
609 151 653 7 $325.00
610 151 653 8 $325.00
611 151 653 9 $325.00
612 151 653 10 $325.00
613 151 653 11 $325.00
614 151 653 12 $325.00
615 151 654 3 $325.00
616 151 654 4 $325.00
617 151 654 5 $325.00
618 151 654 6 $325.00
619 151 654 7 $325.00
620 151 654 8 $325.00
621 151 654 9 $325.00
622 151 654 11 $325.00
623 151 654 16 $325.00
624 151 654 18 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
625 151 692 1 $325.00
626 151 692 2 $325.00
627 151 692 3 $325.00
628 151 692 4 $325.00
629 151 692 5 $325.00
630 151 692 6 $325.00
631 151 692 7 $325.00
632 151 692 8 $325.00
633 151 692 9 $325.00
634 151 692 10 $325.00
635 151 692 11 $325.00
636 151 692 12 $325.00
637 151 702 1 $325.00
638 151 702 2 $325.00
639 151 702 3 $325.00
640 151 702 4 $325.00
641 151 702 5 $325.00
642 151 702 6 $325.00
643 151 702 7 $325.00
644 151 702 8 $325.00
645 151 702 9 $325.00
646 151 702 10 $325.00
647 151 702 11 $325.00
648 151 702 12 $325.00
649 151 702 13 $325.00
650 151 702 14 $325.00
651 151 702 15 $325.00
652 151 702 16 $325.00
653 151 702 17 $325.00
654 151 702 18 $325.00
655 151 702 19 $325.00
656 151 702 20 $325.00
657 151 702 21 $325.00
658 151 702 22 $325.00
659 151 711 1 $325.00
660 151 711 2 $325.00
661 151 711 3 $325.00
662 151 711 4 $325.00
663 151 711 5 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
664 151 711 6 $325.00
665 151 711 7 $325.00
666 151 711 8 $325.00
667 151 711 9 $325.00
668 151 711 10 $325.00
669 151 711 11 $325.00
670 151 711 12 $325.00
671 151 711 13 $325.00
672 151 711 14 $325.00
673 151 711 15 $325.00
674 151 711 16 $325.00
675 151 711 17 $325.00
676 151 711 18 $325.00
677 151 711 19 $325.00
678 151 711 20 $325.00
679 151 711 21 $325.00
680 151 711 22 $325.00
681 151 711 23 $325.00
682 151 711 24 $325.00
683 151 712 2 $325.00
684 151 712 3 $325.00
685 151 712 4 $325.00
686 151 712 5 $325.00
687 151 712 6 $325.00
688 151 712 7 $325.00
689 151 712 8 $325.00
690 151 721 1 $325.00
691 151 721 2 $325.00
692 151 721 3 $325.00
693 151 721 4 $325.00
694 151 721 5 $325.00
695 151 722 1 $325.00
696 151 722 2 $325.00
697 151 722 3 $325.00
698 151 722 4 $325.00
699 151 722 5 $325.00
700 151 722 6 $325.00
701 151 722 7 $325.00
702 151 723 1 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
703 151 723 2 $325.00
704 151 723 3 $325.00
705 151 723 4 $325.00
706 151 723 5 $325.00
707 151 723 6 $325.00
708 151 723 7 $325.00
709 151 723 8 $325.00
710 151 723 10 $325.00
711 151 723 11 $325.00
712 151 723 12 $325.00
713 151 723 13 $325.00
714 151 723 14 $325.00
715 151 723 15 $325.00
716 151 723 16 $325.00
717 151 731 1 $325.00
718 151 731 2 $325.00
719 151 731 3 $325.00
720 151 731 4 $325.00
721 151 731 5 $325.00
722 151 731 6 $325.00
723 151 731 7 $325.00
724 151 731 8 $325.00
725 151 731 9 $325.00
726 151 731 10 $325.00
727 151 731 12 $325.00
728 151 731 13 $325.00
729 151 731 14 $325.00
730 151 731 15 $325.00
731 151 731 16 $325.00
732 151 731 17 $325.00
733 151 731 18 $325.00
734 151 731 19 $325.00
735 151 731 20 $325.00
736 151 731 21 $325.00
737 151 731 22 $325.00
738 151 731 23 $325.00
739 151 731 24 $325.00
740 151 732 1 $325.00
741 151 732 2 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
742 151 732 3 $325.00
743 151 732 4 $325.00
744 151 732 5 $325.00
745 151 732 6 $325.00
746 151 732 7 $325.00
747 151 732 8 $325.00
748 151 732 9 $325.00
749 151 732 10 $325.00
750 151 732 11 $325.00
751 151 732 12 $325.00
752 151 732 13 $325.00
753 151 732 14 $325.00
754 151 733 1 $325.00
755 151 733 2 $325.00
756 151 733 3 $325.00
757 151 733 4 $325.00
758 151 733 5 $325.00
759 151 733 6 $325.00
760 151 733 7 $325.00
761 151 742 1 $325.00
762 151 742 2 $325.00
763 151 742 3 $325.00
764 151 742 4 $325.00
765 151 742 5 $325.00
766 151 742 6 $325.00
767 151 742 7 $325.00
768 151 742 8 $325.00
769 151 742 9 $325.00
770 151 743 1 $325.00
771 151 743 2 $325.00
772 151 743 3 $325.00
773 151 743 4 $325.00
774 151 743 5 $325.00
775 151 743 6 $325.00
776 151 743 7 $325.00
777 151 743 8 $325.00
778 151 743 9 $325.00
779 151 743 10 $325.00
780 151 743 11 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
781 151 743 12 $325.00
782 151 751 2 $325.00
783 151 751 3 $325.00
784 151 751 4 $325.00
785 151 751 5 $325.00
786 151 751 6 $325.00
787 151 751 7 $325.00
788 151 751 8 $325.00
789 151 751 9 $325.00
790 151 752 2 $325.00
791 151 752 3 $325.00
792 151 752 4 $325.00
793 151 760 4 $325.00
794 151 760 5 $325.00
795 151 760 6 $325.00
796 151 760 7 $325.00
797 151 760 8 $325.00
798 151 760 9 $325.00
799 151 760 10 $325.00
800 151 760 12 $325.00
801 151 760 13 $325.00
802 151 760 14 $325.00
803 151 760 15 $325.00
804 151 760 16 $325.00
805 151 760 17 $325.00
806 151 770 2 $325.00
807 151 770 3 $325.00
808 151 770 4 $325.00
809 151 770 5 $325.00
810 151 770 6 $325.00
811 151 770 7 $325.00
812 151 770 8 $325.00
813 151 770 9 $325.00
814 151 770 10 $325.00
815 151 770 11 $325.00
816 151 770 12 $325.00
817 151 770 13 $325.00
818 151 770 14 $325.00
819 151 770 18 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
820 151 770 19 $325.00
821 151 770 20 $325.00
822 151 770 21 $325.00
823 151 770 22 $325.00
824 151 770 23 $325.00
825 151 770 24 $325.00
826 151 770 25 $325.00
827 151 770 27 $325.00
828 151 770 28 $325.00
829 151 770 29 $325.00
830 151 770 30 $325.00
831 151 780 2 $325.00
832 151 780 3 $325.00
833 151 780 4 $325.00
834 151 780 5 $325.00
835 151 780 6 $325.00
836 151 780 7 $325.00
837 151 780 8 $325.00
838 151 780 9 $325.00
839 151 780 10 $325.00
840 151 780 11 $325.00
841 151 780 12 $325.00
842 151 780 13 $325.00
843 151 780 14 $325.00
844 151 780 15 $325.00
845 151 780 16 $325.00
846 151 780 19 $325.00
847 151 780 20 $325.00
848 151 790 1 $325.00
849 151 790 2 $325.00
850 151 790 3 $325.00
851 151 790 4 $325.00
852 151 790 5 $325.00
853 151 790 6 $325.00
854 151 790 7 $325.00
855 151 790 8 $325.00
856 151 790 9 $325.00
857 151 790 11 $325.00
858 151 790 12 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
859 151 790 13 $325.00
860 151 790 14 $325.00
861 151 790 15 $325.00
862 151 790 16 $325.00
863 151 790 17 $325.00
864 151 790 18 $325.00
865 151 790 19 $325.00
866 151 790 20 $325.00
867 151 790 23 $325.00
868 151 790 24 $325.00
869 151 790 25 $325.00
870 151 790 26 $325.00
871 151 790 27 $325.00
872 151 790 28 $325.00
873 151 790 29 $325.00
874 151 790 30 $325.00
875 151 790 31 $325.00
876 151 790 32 $325.00
877 151 790 39 $325.00
878 151 790 40 $325.00
879 151 790 41 $325.00
880 151 790 42 $325.00
881 151 790 43 $325.00
882 151 790 44 $325.00
883 151 790 45 $325.00
884 151 790 46 $325.00
885 151 790 47 $325.00
886 151 790 48 $325.00
887 151 800 1 $325.00
888 151 800 2 $325.00
889 151 800 3 $325.00
890 151 800 4 $325.00
891 151 800 5 $325.00
892 151 800 6 $325.00
893 151 800 7 $325.00
894 151 800 8 $325.00
895 151 800 9 $325.00
896 151 800 10 $325.00
897 151 800 11 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
898 151 800 12 $325.00
899 151 800 16 $325.00
900 151 800 17 $325.00
901 151 800 18 $325.00
902 151 800 19 $325.00
903 151 800 20 $325.00
904 151 800 21 $325.00
905 151 800 22 $325.00
906 151 800 23 $325.00
907 151 800 24 $325.00
908 151 800 25 $325.00
909 151 800 26 $325.00
910 151 800 27 $325.00
911 151 800 28 $325.00
912 151 800 29 $325.00
913 151 800 30 $325.00
914 151 800 31 $325.00
915 151 870 1 $325.00
916 151 870 3 $325.00
917 151 870 4 $325.00
918 151 870 5 $325.00
919 151 890 2 $325.00
920 151 890 3 $325.00
921 151 890 4 $325.00
922 151 890 5 $325.00
923 151 890 6 $325.00
924 151 890 7 $325.00
925 151 890 8 $325.00
926 151 890 9 $325.00
927 151 890 10 $325.00
928 151 890 11 $325.00
929 151 890 12 $325.00
930 151 890 13 $325.00
931 151 890 14 $325.00
932 151 890 15 $325.00
933 151 890 16 $325.00
934 151 890 17 $325.00
935 151 890 18 $325.00
936 151 890 19 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
937 151 890 20 $325.00
938 151 890 21 $325.00
939 151 890 22 $325.00
940 151 900 1 $325.00
941 151 900 2 $325.00
942 151 900 3 $325.00
943 151 900 4 $325.00
944 151 900 5 $325.00
945 151 900 6 $325.00
946 151 900 7 $325.00
947 151 900 8 $325.00
948 151 900 9 $325.00
949 151 900 10 $325.00
950 151 900 11 $325.00
951 151 900 12 $325.00
952 151 900 13 $325.00
953 151 900 14 $325.00
954 151 900 15 $325.00
955 151 900 16 $325.00
956 151 900 17 $325.00
957 151 900 18 $325.00
958 151 921 2 $325.00
959 151 921 3 $325.00
960 151 921 4 $325.00
961 151 921 5 $325.00
962 151 921 6 $325.00
963 151 921 7 $325.00
964 151 921 8 $325.00
965 151 921 9 $325.00
966 151 921 10 $325.00
967 151 921 11 $325.00
968 151 922 1 $325.00
969 151 922 2 $325.00
970 151 922 3 $325.00
971 151 922 4 $325.00
972 151 922 5 $325.00
973 151 922 6 $325.00
974 151 922 7 $325.00
975 151 922 8 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
976 151 922 9 $325.00
977 151 922 10 $325.00
978 151 923 1 $325.00
979 151 923 2 $325.00
980 151 923 4 $325.00
981 151 923 5 $325.00
982 151 923 6 $325.00
983 151 923 7 $325.00
984 151 930 1 $325.00
985 151 930 2 $325.00
986 151 930 3 $325.00
987 151 930 4 $325.00
988 151 930 6 $325.00
989 151 930 7 $325.00
990 151 930 8 $325.00
991 151 930 9 $325.00
992 151 930 10 $325.00
993 151 930 11 $325.00
994 151 930 12 $325.00
995 151 930 13 $325.00
996 151 930 14 $325.00
997 151 930 15 $325.00
998 151 930 16 $325.00
999 151 930 17 $325.00
1000 151 930 18 $325.00
1001 151 930 19 $325.00
1002 151 930 20 $325.00
1003 151 930 21 $325.00
1004 151 930 22 $325.00
1005 151 930 23 $325.00
1006 151 930 24 $325.00
1007 151 930 26 $325.00
1008 151 930 27 $325.00
1009 151 930 28 $325.00
1010 151 930 29 $325.00
1011 151 930 30 $325.00
1012 151 930 31 $325.00
1013 151 930 32 $325.00
1014 151 930 33 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
1015 151 930 34 $325.00
1016 151 930 35 $325.00
1017 151 930 36 $325.00
1018 151 930 37 $325.00
1019 151 930 38 $325.00
1020 151 941 1 $325.00
1021 151 941 2 $325.00
1022 151 941 3 $325.00
1023 151 941 4 $325.00
1024 151 941 5 $325.00
1025 151 941 6 $325.00
1026 151 941 7 $325.00
1027 151 941 8 $325.00
1028 151 941 9 $325.00
1029 151 941 10 $325.00
1030 151 941 11 $325.00
1031 151 941 12 $325.00
1032 151 941 13 $325.00
1033 151 941 14 $325.00
1034 151 941 15 $325.00
1035 151 941 16 $325.00
1036 151 941 17 $325.00
1037 151 941 18 $325.00
1038 151 941 19 $325.00
1039 151 941 20 $325.00
1040 151 941 21 $325.00
1041 151 941 22 $325.00
1042 151 941 23 $325.00
1043 151 941 24 $325.00
1044 151 942 1 $325.00
1045 151 942 2 $325.00
1046 151 942 3 $325.00
1047 151 942 4 $325.00
1048 151 942 5 $325.00
1049 151 942 6 $325.00
1050 151 942 7 $325.00
1051 151 942 8 $325.00
1052 151 942 9 $325.00
1053 151 943 1 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
1054 151 943 2 $325.00
1055 151 951 1 $325.00
1056 151 951 2 $325.00
1057 151 951 3 $325.00
1058 151 951 4 $325.00
1059 151 951 5 $325.00
1060 151 951 7 $325.00
1061 151 951 8 $325.00
1062 151 951 9 $325.00
1063 151 951 10 $325.00
1064 151 951 11 $325.00
1065 151 951 12 $325.00
1066 151 951 13 $325.00
1067 151 951 14 $325.00
1068 151 951 15 $325.00
1069 151 951 16 $325.00
1070 151 951 17 $325.00
1071 151 952 1 $325.00
1072 151 952 2 $325.00
1073 151 952 3 $325.00
1074 151 952 4 $325.00
1075 151 952 5 $325.00
1076 151 952 6 $325.00
1077 151 952 7 $325.00
1078 151 952 8 $325.00
1079 151 952 9 $325.00
1080 151 961 1 $325.00
1081 151 961 2 $325.00
1082 151 961 4 $325.00
1083 151 961 5 $325.00
1084 151 961 6 $325.00
1085 151 961 7 $325.00
1086 151 961 8 $325.00
1087 151 961 9 $325.00
1088 151 961 10 $325.00
1089 151 961 11 $325.00
1090 151 961 12 $325.00
1091 151 961 13 $325.00
1092 151 961 14 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
1093 151 961 15 $325.00
1094 151 962 1 $325.00
1095 151 962 2 $325.00
1096 151 962 3 $325.00
1097 151 962 4 $325.00
1098 151 962 5 $325.00
1099 151 962 6 $325.00
1100 151 962 7 $325.00
1101 151 962 8 $325.00
1102 151 962 9 $325.00
1103 151 962 10 $325.00
1104 151 962 11 $325.00
1105 151 962 12 $325.00
1106 151 962 13 $325.00
1107 151 962 14 $325.00
1108 151 962 15 $325.00
1109 151 962 16 $325.00
1110 151 962 17 $325.00
1111 151 962 18 $325.00
1112 151 962 19 $325.00
1113 151 963 1 $325.00
1114 151 963 2 $325.00
1115 151 963 3 $325.00
1116 151 963 4 $325.00
1117 151 963 5 $325.00
1118 151 963 6 $325.00
1119 151 963 7 $325.00
1120 151 963 8 $325.00
1121 151 963 9 $325.00
1122 151 963 10 $325.00
1123 151 963 11 $325.00
1124 151 963 12 $325.00
1125 151 963 13 $325.00
1126 151 963 14 $325.00
1127 151 963 16 $325.00
1128 151 963 17 $325.00
1129 151 971 1 $325.00
1130 151 971 2 $325.00
1131 151 971 3 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
1132 151 971 4 $325.00
1133 151 971 5 $325.00
1134 151 972 1 $325.00
1135 151 972 2 $325.00
1136 151 972 3 $325.00
1137 151 972 4 $325.00
1138 151 982 1 $325.00
1139 151 982 2 $325.00
1140 151 982 3 $325.00
1141 151 982 4 $325.00
1142 151 982 5 $325.00
1143 151 982 6 $325.00
1144 151 982 7 $325.00
1145 151 982 8 $325.00
1146 151 982 9 $325.00
1147 151 982 10 $325.00
1148 151 982 11 $325.00
1149 151 982 12 $325.00
1150 151 982 13 $325.00
1151 151 982 14 $325.00
1152 151 982 15 $325.00
1153 151 982 16 $325.00
1154 151 982 17 $325.00
1155 151 982 18 $325.00
1156 151 982 19 $325.00
1157 151 982 21 $325.00
1158 151 982 22 $325.00
1159 151 982 23 $325.00
1160 151 982 24 $325.00
1161 151 982 25 $325.00
1162 151 982 26 $325.00
1163 151 983 1 $325.00
1164 151 983 2 $325.00
1165 151 983 3 $325.00
1166 151 983 4 $325.00
1167 151 983 5 $325.00
1168 151 983 6 $325.00
1169 151 983 7 $325.00
1170 151 983 8 $325.00
SMITH RANCH ASSESSMENT DISTRICT
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY
1171 151 983 9 $325.00
1172 151 983 10 $325.00
1173 151 983 11 $325.00
1174 151 983 12 $325.00
1175 151 983 13 $325.00
1176 151 983 14 $325.00
1177 151 983 15 $325.00
1178 151 983 16 $325.00
1179 151 983 17 $325.00
1180 151 983 18 $325.00
1181 151 983 19 $325.00
1182 151 983 20 $325.00
1183 151 983 21 $325.00
1184 151 983 22 $325.00
1185 151 983 23 $325.00
1186 151 983 24 $325.00
1187 151 983 25 $325.00
1188 151 983 26 $325.00
1189 151 983 27 $325.00
1190 151 983 28 $325.00
1191 151 983 29 $325.00
1192 151 983 30 $325.00
1193 151 983 31 $325.00
1194 151 983 32 $325.00
1195 151 983 33 $325.00
1196 151 983 34 $325.00
1197 151 983 35 $325.00
1198 151 983 36 $325.00
1199 151 983 37 $325.00
1200 151 984 1 $325.00
TOTAL $389,925.00
Agenda Item No: R.3
AGENDA REPORT
DATE: June 16, 2026
TO: Acting Mayor and Council
FROM: David Gassaway, City Manager
SUBJECT: Resolutions 2026-130 Through 2026 -147 PW Public Hearing and Resolution Approving FY 2026-2027 LLMD Budgets and Assessments
Approving the Fiscal Year 202 6-2027 Engineer’s Reports, Confirming the Fiscal Year 202 6-2027 Diagrams and Assessments, and Ordering the Fiscal Year 202 6-2027 Improvements for Landscaping and Lighting Maintenance Districts No. 1 – Gateway, No. 3 – Waterman Highlands, No. 5 – Smith Ranch, No. 6 – Peppertree Drive, No. 7 – Rolling Hills, No. 8 – Kolob Estates, No. 10 – Southbrook, No. 11 – Paradise Valley North, No. 12 – Downtown Business District, No. 13 – Green Valley (Formerly North Cordelia ), No. 14 – Woodlake, No. 15 – Gold Ridge, No. 16 – Creekside at Cordelia, No. 17 – Chadbourne-Beck-Cordelia, No. 18 – Gold Ridge Park, No. 19 – Corporate Commons, No. 2023-1 (Gateway), and No. 2023-11 (Paradise Valley)
Funding Source: Various Landscaping and Lighting Maintenance District Funds
Contact: Chris Lewis, (707) 428-7089
RECOMMENDED ACTION
Hold public hearing and adopt resolutions.
STATEMENT OF ISSUE
The adoption of these resolutions will approve the fiscal year (FY) 2026-2027 engineer’s reports, confirm the FY 2026-2027 diagrams and assessments, and order the FY 2026-2027 improvements for 18 landscaping and lighting maintenance districts (LLMDs).
DISCUSSION
Annual Process
The City formed these special districts under the State of California Landscaping and Lighting Act of 1972, California Streets and Highways Code Section 22500, et seq., to provide a funding source for the maintenance of the landscaping and lighting improve ments within the various development areas.
On May 26, 2026, the City Council adopted Resolutions Nos. 2026-88 through 2026-105 granting preliminary approval of the FY 202 6-2027 engineer’s reports, declaring intention to order the levy and collection of assessments, and providing notice of a public hearing for all 18 Districts.
The public hearing was set for Ju ne 16, 2026, where all interested persons would be given an opportunity to hear and be heard regarding protests and objections to the levy and collection of the proposed assessments against lots or parcels of real property within the districts for FY 2026- 2027. A notice of the public hearing was published at least 10 days prior to the hearing.
The last step in the annual process to levy assessment is to hold a public hearing and grant final approval of the engineer’s reports and assessments.
Annual Assessments
Annual assessment amounts for each district are subject to the provisions of Proposition 218. In August 2023, a lawsuit (Thacker v. City of Fairfield) was filed against the City in the Solano County Superior Court alleging that the assessments levied in LL MD No. 7 – Rolling Hills violated Proposition 218. On February 6, 2026, a Final Stipulated Judgment was issued wherein the City was ordered to refrain from levying an assessment in LLMD No. 7 – Rolling Hills that exceeds the assessment amounts in effect prior to the Proposition 218 effective date, unless said assessment complies with the California Constitution, Article XIII D, Section 4.
To bring all LLMDs that were established prior to 1996 in compliance the Final Stipulated Judgment, on April 21, 2026, the council motioned to set the annual assessment levies for LLMD Nos. 1 – Gateway, 3 – Waterman Highlands, No. 6 – Peppertree Drive, No. 7 – Rolling Hills, No. 8 – Kolob Estates, No. 11 – Paradise Valley North, No. 12 – Downtown Business District, and No. 13 – Green Valley (formerly North Cordelia) at or below the assessment amount levied in FY 1996 - 1997. These eight districts were formed prior to the passage of Proposition 218 in 1996, and a ballot proceeding was not conducted to increase assessments bey ond the FY 1996 -1997 rates.
Commercial parcels within these districts are proposed at $0 per parcel pending verification of the amount levied in FY 1996 -1997. Upon verification of rates, assessments for commercial properties will be resumed in FY 2027-2028.
Annual assessment amounts for all other districts are set at or below the maximum assessment rate adopted either at the time the district was formed or at the conclusion of a subsequent ballot proceeding, including applicable Consumer Price Index (CPI) adjustments, in accordance with Proposition 218 requirements.
Comprehensive Budgets
Beginning in FY 2026 -2027, LLMD budgets will include all revenues and expenditures necessary for the operation and administration of each district. Prior to FY 2026-2027, certain General Fund contributions made in accordance with Resolution No. 1991-213b, and Resolution No. 1991-214 were not reflected in the district budget. Specifically, general administrative overhead costs were redirected from the LLMD budgets and reflected in the General Fund budget only. Similarly, costs for streetlight electricity within each district were paid up front by the Public Works Operations
General Fund and each district would reimburse the General Fund for the cost of service, minus a Gener al Fund credit established by Resolution No. 1991-213b. To provide a comprehensive overview of all costs, funding, and General Fund contributions required by each district, the administrative overhead and streetlight costs and corresponding General Fund contributions will be reflected in each district budget.
The following summaries describe the proposed FY 2026-2027 budgets, annual assessments, and any proposed rate adjustments for each district.
LLMD No. 1 – Gateway:
Landscaping and lighting maintenance services in the Gateway area were provided by LLMD No. 1 – Gateway from 1984 through June 30, 2023. Due to the increased cost of services over time and the fixed maximum assessment rates, the revenue collected under this district was no longer sufficient to adequately fund the required services.
In FY 2022-2023, the council adopted Resolution No. 2022-210 authorizing a $165,000 loan from the Intergovernmental Loan Fund to the district. The purpose of the loan was to minimize the disruption of services while a community engagement and Proposition 218 balloting process was carried out to form a replacement district with higher assessment rates. The loan is repayable over five years in equal annual installments beginning in FY 2023-2024 and does not bear interest.
In June 2023, in the absence of a majority protest, the council formed LLMD No. 2023 -1 (Gateway) to replace LLMD No. 1 – Gateway, beginning July 1, 2023. The City will continue to collect assessments under LLMD No. 1 – Gateway and utilize the district’s available cash balance to pay the annual loan installments through FY 2027 -2028. The council may consider the dissolution of this district in FY 2028-2029.
The total FY 2026-2027 assessment levy for the Gateway district is proposed at $18,200 which is equal to the total levied in FY 2025 -2026. Assessment rates for each parcel vary depending on parcel size and are below the rate assessed for each parcel in FY 1996-1997.
The budget for this district includes the fourth annual loan payment and applicable administrative costs. The total proposed revenue is $ 21,729, which i ncludes assessments of $18,200, General Fund contributions of $3,098, and interest of $432. There will be no operations or maintenance services provided under this district.
Based on the five-year budget projections included in the Engineer’s Report, the Gateway district will have sufficient revenue and cash balance to cover all loan payments and necessary expenditures through FY 2030-2031.
LLMD No. 3 – Waterman Highlands:
Landscaping maintenance services in the Waterman Highlands area have been provided by LLMD No. 3 – Waterman Highlands since 1987. Due to the increased cost of services over time and the
fixed maximum assessment rates, the revenue collected under this district was no longer sufficient to adequately fund the required services.
In FY 2022-2023, the council adopted Resolution No. 2022-211 authorizing a $28,000 loan from the Intergovernmental Loan Fund to the district. The purpose of the loan was to minimize the disruption of services while a community engagement and Proposition 218 balloting process was carried out to form a replacement district with higher assessment rates. The loan is repayable over five years in equal annual installments beginning in FY 2023-2024 and does not bear interest.
In June 2023, a majority protest against the formation of a replacement district was filed by the Waterman Highlands property owners, and the council abandoned the formation proceedings.
The City will continue to collect assessments and provide limited services under L LMD No. 3 – Waterman Highlands.
FY 2026-2027 assessment rate for the Waterman Highlands district is proposed to decrease from the FY 2025-2026 rate of $195 per parcel to $151.71 per parcel which is equal to the assessment levied in FY 1996-1997.
The budget for this district includes operations, maintenance, administration, and the fourth of five annual loan repayments of $5,600. The total proposed revenue for this district is $ 54,973, which includes assessments of $ 36,714, General Fund contribution s of $17,834, and interest of $425. There are no special projects planned for this district.
Based on the five -year budget projections included in the Engineer’s Report, the Waterman Highlands district will have sufficient revenue and cash balance to cover all required loan payments through FY 2027-2028. However, due to rising administrative costs, fixed and reduced maximum assessment rates, and a depleted cash reserve, the district’s available budget for operating expenses is projected to decrease by 55% from FY 2026-2027 to FY 2030-2031.
The decrease in available budget, along with the diminishing purchasing power over time due to inflation, will result in a decrease in the quantity and quality of services.
LLMD No. 5 – Smith Ranch:
Landscaping and lighting maintenance services in the Smith Ranch (also known as Rancho Solano) area have been provided by LLMD No. 5 – Smith Ranch since 1987. Due to the increased cost of services over time, the revenue collected under this district was no longer sufficient to adequately fund the required services.
In FY 2022-2023, the City conducted a community engagement and Proposition 218 process to form a replacement district with higher assessment rates. In June 2023, a majority protest against the formation of a replacement district was filed by the Smith Ranch property owners, and the council abandoned the formation proceedings. The City will continue to collect assessments and provide limited services under LLMD No. 5 – Smith Ranch.
The FY 2026-2027 assessment levy for the Smith Ranch district is proposed to increase from the FY 2025-2026 rate of $740.43 per parcel to $760.42 per parcel. The assessment levy is the maximum rate allowable by the district’s adopted assessment range, which was established in 1999 by Resolution No. 99 -122 and is adjusted each year by the October SF -Oakland-Hayward Urban Wage Earners and Clerical Workers CPI.
The Bureau of Labor Statistics was unable to collect the October 2025 reference period survey data due to the 2025 federal government shut down. The August 2025 CPI was used to calculate the FY 2026-2027 maximum assessment rates.
The budget for this district includes operations, maintenance, and administration. The total proposed revenue for this district is $ 1,011,195, which includes assessments of $ 912,504, a General Fund contribution of $ 94,303, and interest of $ 4,388. Special projects for this district may include landscaping renovation and various irrigation repairs.
The budget for water services is expected to increase from $95,000 -$130,000 as budgeted in previous years to $212,000 as budgeted in FY 2026-2027 due to the new water rates adopted in 2025 and the activation of 13 water meters that were previously not billed to the district. As part of the Public Utility Master Plan (PUMP), the Fairfield Municipal Utilities Division (FMU) conducted a comprehensive water rate study which identified several water meters that were previously not billed to the individual or entity receiving the services. The necessary billing updates are anticipated to be completed by the end of FY 2025-2026.
Based on the five -year budget projections included in the Engineer’s Report, the Smith Ranch district requires assessments to be levied at maximum rates and must supplement its annual revenue with an average of $ 136,000 from the reserve fund balance each year t o cover all necessary expenses through FY 2028-2029. The district is projected to have a budget shortfall of approximately $150,000 in FYs 2029-2030 and FY 2030-2031. However, the City will consult with the Rancho Solano Homeowners Association (HOA) to inv oke the cost sharing Memorandum of Understanding executed on September 16, 2025, by Resolution No. 2025 -177. If the HOA does not provide supplemental funding, services will be reduced to a level that can be supported with available revenues.
LLMD No. 6 – Peppertree Drive:
Landscaping maintenance services in the Peppertree area have been provided by L LMD No. 6 – Peppertree since 1987. Due to the increased cost of services over time and the fixed maximum assessment rates, the revenue collected under this district was no longer sufficient to adequately fund the required services.
In FY 2022-2023, the council adopted Resolution No. 2022 -212 authorizing a $28,000 loan from the Intergovernmental Loan Fund to the district. The purpose of the loan was to minimi ze the disruption of services while a community engagement and Proposition 218 balloting process was carried out to form a replacement district with higher assessment rates. The loan is repayable over five years in equal annual installments beginning in FY 2023-2024 and does not bear interest.
In June 2023, a majority protest against the formation of a replacement district was filed by the Peppertree property owners, and the council abandoned the formation proceedings. The city will continue to collect assessments and provide limited services under LLMD No. 6 – Peppertree.
The FY 2026-2027 assessment levy for the Peppertree Drive district is proposed to decrease from the FY 2025-2026 rate of $60 per parcel to $32.30 per parcel which is equal to the asses sment levied in FY 1996-1997.
The budget for this district includes operations, maintenance, administration, and the fourth of five annual loan repayments of $5,600. The total proposed revenue for this district is $2 1,972, which includes assessments of $ 15,246, General Fund contributions of $6,445, and interest of $281. There are no special projects planned for this district.
Based on the five -year budget projections included in the Engineer’s Report, the Peppertree Drive district will have sufficient revenue and cash balance to cover all required loan payments through FY 2027-2028. However, due to the reduced and fixed maximum assessment rates, the district is projected to deplete its cash reserve by the end of FY 2026-2027. The district’s available budget for operating expenses is projected to decrease to less than $4,000 in FY 2027-2028.
The decrease in available budget, along with the diminishing purchasing power over time due to inflation, will result in a decrease in the quantity and quality of services.
LLMD No. 7 – Rolling Hills:
Landscaping and lighting maintenance services in the Rolling Hills area have been provided by LLMD No. 7 – Rolling Hills since 1988. Due to the increased cost of services over time and the fixed maximum assessment rates, the revenue collected under this district was no longer sufficient to adequately fund the required services.
In FY 2021-2022, the council adopted Resolution No. 2022 -97 authorizing a $410,000 loan from the Intergovernmental Loan Fund to the district. The purpose of the loan was to minimize the disruption of services while a community engagement and Proposition 218 balloting process was carried out to form a replacement district with higher assessment rates. The loa n is repayable over five years in equal annual installments beginning in FY 2023-2024 and does not bear interest.
In June 2023, a majority protest against the formation of a replacement district was filed by the Rolling Hills property owners, and the cou ncil abandoned the formation proceedings. The city will continue to collect assessments and provide limited services under LLMD No. 7 – Rolling Hills.
The FY 2026-2027 assessment levy for the Rolling Hills district is proposed to decrease from the amount levied in FY 2025-2026. The assessment for the Rolling Hills development is proposed to decrease from $300 per parcel to $196.23 per parcel, and the assessment for the Serpas Ranch development is proposed to decrease from $250 per parcel to $151.26 per parcel. The proposed FY 2026-2027 rates are equal to the assessments levied in FY 1996-1997.
Assessments for commercial properties are proposed at $0 per parcel pending verification of the amount levied in FY 1996 -1997. Upon verification of rates, assessmen ts for commercial properties will be resumed in FY 2027-2028.
The budget for this district includes operations, maintenance, administration, and the fourth of five annual loan repayments of $82,000. The total proposed revenue for this district is $271,897, which includes assessments of $185,290, a General Fund contribution of $85,628, and interest of $980. There are no special projects planned for this district.
Based on the five -year budget projections included in the Engineer’s Report, the Rolling Hil ls district will have sufficient revenue and cash balance to cover all required loan payments through FY 2027-2028. However, due to the reduced and fixed maximum assessment rates, the district is projected to deplete its cash reserve by the end of FY 2026 -2027. The district budget for operating expenses will be reduced from $302,843 in FY 2025-2026 to $174,929 in FY 2026-2027.
LLMD No. 8 – Kolob Estates:
Landscaping and lighting maintenance services in the Kolob area have been provided by LLMD No. 8 – Kolob Estates since 1989. Due to the increased cost of services over time and the district’s fixed maximum assessment rates, the revenue collected under this district was no longer sufficient to adequately fund the required services.
In FY 2022-2023, the City conducted a community engagement and Proposition 218 process to form a replacement district with higher assessment rates. In June 2023, a majority protest against the formation of a replacement district was filed by the Kolob Estates property owners, a nd the council abandoned the formation proceedings. The City will continue to collect assessments and provide limited services under LLMD No. 8 – Kolob Estates.
The FY 2026-2027 assessment levy for the Kolob district is proposed decrease from the FY 2025- 2026 rate of $400 per parcel to $302.24 per parcel which is equal to the assessment levied in FY 1996-1997.
The budget for this district includes operations, maintenance, and administration. The total proposed revenue for this district is $ 52,866, which includes assessments of $39,291, a General Fund contribution of $13,008, and interest of $567. There are no special projects planned for this district.
Based on the five -year budget projections included in the Engineer’s Report, the Kolob Estates district must supplement its annual revenue with an average of $ 26,055 from the reserve fund balance each year to cover all necessary expenses through FY 2027-2028. The district is projected to deplete its cash reserve by the end of FY 20 27-2028. Due to the reduced and fixed maximum assessment rates, the district budget for operating expenses will be reduced from $ 47,992 in FY 2027-2028 to $35,747 in FY 2028-2029.
LLMD No. 10 – Southbrook:
Landscaping and lighting maintenance services in the Southbrook a rea have been provided by LLMD No. 10 – Southbrook since 1989.
The FY 202 6-2027 assessment levies for the Southbrook district are proposed to increase from the FY 2025-2026 rates as shown in Section 4 of the proposed Engineer’s Report. The proposed assessments do not exceed maximum allowable rates adopted by the district.
The maximum assessment rates for parcels included in the original district formation are adjusted each year by the October SF -Oakland-Hayward Urban Wage Earners and Clerical Workers CPI, and the maximum assessment rates for parcels included in Annexation Nos. 1 -10 are adjusted each year by the October SF -Oakland-Hayward All Urban Consumers CPI. The Bureau of Labor Statistics was unable to collect the October 2025 reference period survey d ata due to the 2025 federal government shut down. The August 2025 CPI was used to calculate the FY 2026 -2027 maximum assessment rates.
The budget for this district includes operations, maintenance, administration. The total proposed revenue for this distr ict is $ 819,345, which includes assessments of $ 751,889, General Fund contributions of $65,713, and interest of $ 1,742. There are no special projects planned for this district.
The budget for water services is expected to increase from $100,000 - $140,000 as budgeted in previous years to $253,000 as budgeted in FY 2026-2027 due to the new water rates adopted in 2025 and the activation of 23 water meters that were previously not billed to the district. As part of PUMP, the FMU conducted a comprehensive wate r rate study which identified a number of water meters that were previously not billed to the individual or entity receiving the services.
The necessary billing updates are anticipated to be completed by the end of FY 2025-2026.
Based on the five -year bud get projections included in the Engineer’s Report, the Southbrook district will nearly deplete its cash reserve by the end of FY 2026-2027. Staff will return to council with options for a Proposition 218 balloting process to increase assessment rates in th e district.
Pending the balloting process, services may be reduced in FY 2027 -2028 to a level that can be supported with available revenues.
LLMD No. 11 – Paradise Valley North:
Landscaping and lighting maintenance services in the Paradise Valley area wer e provided by LLMD No. 11 – Paradise Valley North from 1989 through June 30, 2023. Due to the increased cost of services over time and the fixed maximum assessment rates, the revenue collected under this district was no longer sufficient to adequately fund the required services.
In FY 2021-2022, the council adopted Resolution No. 2022 -98 authorizing a $175,000 loan from the Intergovernmental Loan Fund to the district. The purpose of the loan was to minimize the disruption of services while a community engagement and Proposition 218 balloting process was
carried out to form a replacement district with higher assessment rates. The loan is repayable over five years in equal annual installments beginning in FY 2023-2024 and does not bear interest.
In June 2023 , in the absence of a majority protest, the council formed LLMD No. 2023 -11 (Paradise Valley) to replace LLMD No. 11 – Paradise Valley North, beginning July 1, 2023. The City will continue to collect assessments under LLMD No. 11 – Paradise Valley North an d utilize the district’s available fund balance to pay the annual loan installments through FY 2027 -2028. The council may consider the dissolution of this district in FY 2028-2029.
The FY 2026-2027 assessment levy for the Paradise Valley North district is proposed to remain at the FY 2025-2026 rate of $16.86 per unit. The proposed assessment levy does not exceed the FY 1996-1997 rate of $76.22 levied for each unit.
The budget for this district includes the fourth of five annual loan repayments of $35,00 0 and applicable administrative costs. The total proposed revenue is $2 7,409, which includes assessments of $22,998, a General Fund contribution of $4,029, and interest of $382. There will be no operations or maintenance services provided under this district.
Based on the five-year budget projections included in the Engineer’s Report, the Paradise Valley North district will have sufficient revenue and cash balance to cover all necessary expenditures and loan payments through FY 2027-2028.
LLMD No. 12 – Downtown Business District:
Landscaping and lighting maintenance services in the Downtown area have been provided by LLMD No. 12 – Downtown Business District since 1991. Due to the increased cost of services over time and the fixed maximum assessment rates , the revenue collected under this district was no longer sufficient to adequately fund the required services.
In FY 2022-2023, the council adopted Resolution No. 2022 -213 authorizing a $40,000 loan from the Intergovernmental Loan Fund to the district. Th e purpose of the loan was to minimize the disruption of services while a community engagement and Proposition 218 balloting process was carried out to form a replacement district with higher assessment rates. The loan is repayable over five years in equal annual installments beginning in FY 2023-2024 and does not bear interest.
In June 2023, a majority protest against the formation of a replacement district was filed by the Downtown Business District property owners, and the council abandoned the formation proceedings. The city will continue to collect assessments and provide limited services under LLMD No. 12 – Downtown Business District.
The total FY 2026 -2027 assessment levy for the Downtown Business District is proposed to decrease from FY 2025 -2026 total amount levied of $60,020 to $44,205. Assessment rates for each parcel vary depending on parcel size and are equal to the rate assessed in FY 1996-1997 for each parcel.
The budget includes operations, maintenance, administration, and the fourth of five annual loan repayments of $8,000. The total proposed revenue for this district is $ 77,263, which includes assessments of $44,206, a General Fund contribution of $32,677, and interest of $380. There are no special projects planned for this district.
Based on the five -year budget projections included in the Engineer’s Report, the Downtown Business District will have sufficient revenue and cash balance to cover all required loan payments through FY 2027 -2028. However, due to the dist rict’s fixed maximum assessment rates, the district must supplement its annual revenue with an average of over $12,000 from the reserve cash balance each year to cover all necessary expenses through FY 202 8-2029. The district is projected to deplete its ca sh reserve by the end of FY 202 8-2029. Due to the reduced and fixed maximum assessment rates, the district budget for operating expenses will be reduced in FY 2028-2029.
LLMD No. 13 – Green Valley (formerly North Cordelia):
Landscaping and lighting maint enance services in the Green Valley area have been provided by LLMD No. 13 – Green Valley (formerly North Cordelia) since 1990. Due to the increased cost of services over time and the fixed maximum assessment rates in the majority of the district, the revenue collected under this district was no longer sufficient to adequately fund the required services.
In FY 2021-2022, the council adopted Resolution No. 2022-299 authorizing a $151,000 loan from the Intergovernmental Loan Fund to the district. The purpos e of the loan was to minimize the disruption of services while a community engagement and Proposition 218 balloting process was carried out to form a replacement district with higher assessment rates. The loan is repayable over five years in equal annual installments beginning in FY 2023-2024 and does not bear interest.
In June 2023, a majority protest against the formation of a replacement district was filed by the Green Valley property owners, and the council abandoned the formation proceedings. The city will continue to collect assessments and provide limited services under LLMD No. 13 – Green Valley.
The FY 2026-2027 assessment levies for the parcels included in the original Green Valley district boundary area are proposed to decrease from the amount levied in FY 2025 -2026. The assessment for the Citation and Pulte developments is proposed to decrease from $180 per parcel to $82.21 per parcel, and the assessment for all other subdivisions that are within the original district boundaries at the time of formation is proposed to decrease from $170 per parcel to $74.27 per parcel. The proposed FY 2026-2027 rates for these developments are equal to the assessments levied in FY 1996-1997.
The FY 2026-2027 assessment levies for parcels within Annexations 1-3 are proposed to increase from the FY 2025 -2026 rates as shown in Section 4 of the proposed Engineer’s Report. The maximum assessment rates for the developments within Annexations 1-3 are adjusted each year by the October SF-Oakland-Hayward All Urban Consumers CPI and proposed to increase from the
FY 2025-2026 rates as shown in Section 4 of the proposed Engineer’s Report. The Bureau of Labor Statistics was unable to collect the Oct ober 2025 reference period survey data due to the 2025 federal government shut down. For FY 2026-2027, the August 2025 CPI was used to calculate the maximum assessment rates.
Assessments for commercial properties within the original district boundaries are proposed at $0 per parcel pending verification of the amount levied in FY 1996-1997. Upon verification of rates, assessments for commercial properties will be resumed in FY 2027-2028.
The budget includes operations, maintenance, administration, and the fourth of five annual loan repayments of $30,200. The total proposed revenue for this district is $ 486,006, which includes assessments of $358,577, a General Fund contribution of $ 126,846, and interest of $582. There are no special projects planned for this district.
Based on the five -year budget projections included in the Engineer’s Report, the Green Valley district will have sufficient revenue and cash balance to cover all required loan payments through FY 2027-2028. However, the reserve cash balance is projected to be nearly depleted by the end of FY 2027-2028.
Due to the reduced and fixed maximum assessm ent rates, the district budget for operating expenses will be reduced from $588,665 in FY 2025-2026 to $375,497 in FY 2026-2027.
LLMD No. 14 – Woodlake:
Landscaping and lighting maintenance services in the Woodlake area have been provided by LLMD No. 14 - Woodlake since 2001.
The FY 2026-2027 assessment levies for the Woodlake district are proposed to increase from the FY 202 5-2026 rates as shown in Section 4 of the proposed Engineer’s Report. The proposed assessment levies do not exceed maximum rates ado pted by the district. All maximum assessment rates are adjusted each year by the October SF -Oakland-Hayward All Urban Consumers CPI. The Bureau of Labor Statistics was unable to collect the October 2025 reference period survey data due to the 2025 federal government shut down. For FY 2026-2027, the August 2025 CPI was used to calculate the maximum assessment rates.
The budget includes operations, maintenance, and administration. The total proposed revenue for this district is $673,960, which includes assessments of $584,575, a General Fund contribution of $79,187, and interest of $10,198. There are no special projects planned for this district.
Based on the five -year budget projections included in the Engineer’s Report, the Woodlake district will require assessment levies to be increased approximately 10% each year to provide all required services and maintain the appropriate cash (65%) and repair (25%) reserve balances as described in Resolution No. 1991-213b.
LLMD No. 15 – Gold Ridge:
Landscaping and lighting maintenance services in the Gold Ridge area have been provided by LLMD No. 15 – Gold Ridge since 2001.
The FY 2026-2027 assessment levies for the Gold Ridge district are proposed to increase from the FY 2025-2026 rates of the proposed Engineer’s Report. The proposed assessment levies do not exceed maximum rates adopted by the district. All maximum assessment rates are adjusted each year by the October SF-Oakland-Hayward All Urban Consumers CPI. The Bureau of Labor Statistics was unable to collect the October 2025 reference period survey data due to the 2025 federal government shut down. For FY 2026 -2027, the August 2025 CPI was used to calculate the maximum assessment rates.
The budget includes operations, maintenance, and administration. The tota l proposed revenue for this district is $676,150, which includes assessments of $591,632, a General Fund contribution of $ 74,743 and interest of $ 9,775. Special projects planned for this district include landscape renovation and repair.
Based on the five -year budget projections included in the Engineer’s Report, the Gold Ridge district will require assessment levies to be increased approximately 3% each year to provide all required services and maintain the appropriate cash (65%) and repair (25%) reserves as described in Resolution No. 1991-213b.
LLMD No. 16 – Creekside at Cordelia:
Landscaping and lighting maintenance services in the Creekside area have been provided by LLMD No. 16 – Creekside at Cordelia since 2003.
The proposed FY 2026-2027 assessment levies for the Creekside at Cordelia district are proposed to increase from the amount levied in FY 2025 -2026. T he assessment for all parcels that are within the original district boundaries at the time of formation is proposed to increase from $408.17 per unit to $418.39 per unit, and the assessment for parcels in the Enclave at Red Top development is proposed to increase from $405.19 per unit to $415.33 per unit.
The proposed assessment levies are the maximum rates adopted by the district. All maximum rates are adjusted each year by the October SF-Oakland-Hayward All Urban Consumers CPI. The Bureau of Labor Statistics was unable to collect the October 2025 reference period survey data due to the 2025 federal government shut down. The August 2025 CPI was used to calculate the FY 2026-2027 maximum assessment rates.
The budget for this district includes operations, maintenance, administration. The total proposed revenue for this district is $ 110,753, which includes assessments of $ 92,716, a General Fund contribution of $ 17,717, and interest of $ 319. There are no special projects planned for this district.
Based on the five -year budget projections included in the Engineer’s Report, the Creekside at Cordelia district reserve cash balance is projected to be nearly depleted by the end of FY 2027 - 2028. Staff will return to council with options for a Proposition 218 balloting process to increase assessment rates in the district. Pending the balloting process, services may be reduced in FY 2028-2029 to a level that can be supported with available revenues.
LLMD No. 17 – Chadbourne-Beck-Cordelia:
Landscaping and lighting maintenance services in the commercial area between Chadbourne Road, Beck Avenue, and Cordelia Road have been provided by LLMD No. 17 – Chadbourne-Beck- Cordelia (CBC) since 2003.
The total FY 2026-2027 assessment levy for the Chadbourne-Beck-Cordelia district is proposed at $322,274, which is a 5% increase from the total FY 2025 -2026 assessment levy of $306,927.
Assessment rates for each p arcel vary depending on parcel size and are below the maximum allowable rate for each parcel established in 2003. All maximum rates are adjusted each year by the October SF -Oakland-Hayward All Urban Consumers CPI. The Bureau of Labor Statistics was unable to collect the October 2025 reference period survey data due to the 2025 federal government shut down. The August 2025 CPI was used to calculate the FY 2026 -2027 maximum assessment rates.
The budget for this district includes operations, maintenance, administration. The total proposed revenue for this district is $3 58,976, which includes assessments of $ 322,274, a General Fund contribution of $30,252, and interest of $ 6,451. There are no special projects planned for this district.
Based on the five-year budget projections included in the Engineer’s Report, the CBC district will require assessment levies to be increased approximately 9% each year to provide all required services and achieve the appropriate cash (65%) and repair (25%) reserve balances as des cribed in Resolution No. 1991-213b.
LLMD No. 18 – Gold Ridge Park:
Landscaping and lighting maintenance services at the Gary Falati Park (also known as the Gold Ridge Park) have been provided by LLMD No. 18 – Gold Ridge Park since 2008.
The FY 202 6-2027 assessment levies for the Gold Ridge Park district are proposed to increase from the FY 202 5-2026 rates as shown in Section 4 of the proposed Engineer’s Report. The proposed assessment levies do not exceed maximum rates adopted by the district. All maximum assessment rates are adjusted each year by the October SF -Oakland-Hayward All Urban Consumers CPI. The Bureau of Labor Statistics was unable to collect the October 2025 reference period survey data due to the 2025 federal government shut down. The August 2025 CPI was used to calculate the FY 2026-2027 maximum assessment rates.
The budget includes op erations, maintenance, and administration. The total proposed revenue for this district is $131,784, which includes assessments of $96,606, a General Fund contribution of $30,392, and interest of $4,786. There are no special projects planned for this district.
Based on the five -year budget projections included in the Engineer’s Report, the assessment levies for the Gold Ridge Park district will remain the same each year through FY 2030-2031. The district will continue to supplement revenue with the existin g fund balance reserves to achieve the appropriate cash (65%) and repair (25%) reserve balances as described in Resolution No. 1991-213b.
LLMD No. 19 – Corporate Commons:
Landscaping and lighting maintenance services in the area near Suisun Valley Road and Business Center Drive have been provided by LLMD No. 19 – Corporate Commons since 2003.
The total FY 2026 -2027 assessment levy for the Corporate Commons district is proposed at $146,271, which is a 15% increase from the total FY 2025 -2026 assessment levy of $127,192.
Assessment rates for each parcel vary depending on parcel size and are below the maximum allowable rate for each parcel established in 2010.
The budget for this district includes operations, maintenance, and administration. The total proposed revenue for this district is $162,375, which includes assessments of $146,271, a General Fund Contribution of $14,388, and interest of $1,716. There are no special projects planned for this district.
Based on the five -year budget projections include d in the Engineer’s Report, the Corporate Commons district will require an average annual increase of 18% to the assessments levied each year to provide all required services and achieve the appropriate cash (65%) and repair (25%) reserve balances as described in Resolution No. 1991-213b.
LLMD No. 2023-1 (Gateway):
Landscaping and lighting maintenance services in the Solano Mall and surrounding commercial area have been provided by LLMD No. 2023-1 (Gateway) since 2023. This district was established to replace LLMD No. 1 – Gateway.
The total FY 202 6-2027 assessment levy for the new Gateway district is proposed at $3 55,169, which is an approximate 2% increase from the total FY 2025-2026 assessment levy of $349,059.
Assessment rates for each parcel vary depending on multiple factors as described in Sections 2 - 6 of the proposed Engineer’s Report and are below the maximum allowable rates established in 2023. All maximum assessment rates are adjusted each year by the F ebruary SF -Oakland- Hayward All Urban Consumers CPI, not to exceed 3%.
The budget for this district includes operations, maintenance, and administration. The total proposed revenue for this district is $466,335, which includes assessments of $355,169, a General
Fund contribution of $107,649, and interest of $3,517. There are no special projects planned for this district.
Based on the five -year budget projections included in the Engineer’s Report, the new Gateway district will require an average annual increase of 3% to the assessments levied through FY 2029- 2030 to provide all required services and achieve the appropriate cash (65%) and repair (25%) reserve balances as described in Resolution No. 1991 -213b. The reserve for landscaping is projected to be reached by the end of FY 2029-2030 which will result in reduced assessments in FY 2030-2031.
LLMD No. 2023-11 (Paradise Valley):
Landscaping and lighting maintenance services in the Paradise Valley area have been provided by LLMD No. 2023-11 (Paradise Valley) since 2023. This district was established to replace LLMD No. 11 – Paradise Valley North.
The total FY 202 6-2027 assessment levy for the new Paradise Valley district is proposed at $583,371, which is an approximate 2.1% increase from the total FY 202 5-2026 assessment levy of $571,332. Assessment rates for each parcel vary depending on multiple factors as described in Sections 2-6 of the proposed Engineer’s Report and are below the maximum allowable rates established in 2023. All maximum assessment rates are adjusted each year by the February SF - Oakland-Hayward All Urban Consumers CPI, not to exceed 3%.
The budget for this district includes operations, maintenance, and administration. The total proposed revenue for this district is $795,963, which includes assessments of $583,371, a General Fund contribution of $208,794, and interest of $3,799. There are no special projects planned for this district.
The budget for water services is expected to increase from $75,000 - $92,000 as budgeted in previous years to $189,100 as budgeted in FY 2026-2027 due to the new water rates adopted in 2025 and the activation of 10 water meters that were previously not billed to the district. As part of PUMP, the FMU conducted a comprehensive water rate study which identifie d a number of water meters that were previously not billed to the individual or entity receiving the services.
The necessary billing updates are anticipated to be completed by the end of FY 2025-2026.
Based on the five -year budget projections included in the Engineer’s Report, the new Paradise Valley district will require an average annual increase of 3% to the assessments levied through FY 2030-2031 to provide all required services and contribute to the cash reserve balance. Due to the increased budget for water services, no contributions for landscaping reserves and reduced contributions for tree maintenance reserves are expected through FY 2030-2031.
FINANCIAL IMPACT
The total proposed FY 202 6-2027 revenue for all 18 LLMDs is $ 6,220,949, which includes assessments of $5,157,527, General Fund (Fund 101) contributions of $ 1,012,704, and interest of $50,718. The City’s General Fund contributions cover general administrative overhead (cost
allocation), a portion of the costs for street lighting, arterial lan dscaping, and irrigation, which has been determined to be a general public benefit rather than a special benefit to the district property owners.
PUBLIC CONTACT/ADVISORY BODY RECOMMENDATION
N/A
ALTERNATIVE ACTION
If the council has any questions regarding the adoption of these resolutions, this item may be rescheduled until the next council meeting to allow staff time to provide the necessary supporting documentation.
COORDINATED WITH
Finance Department
STAFF CONTACT
Chris Lewis, Sr. Management Analyst
(707) 428-7089
[email protected]
ATTACHMENTS
Attachment 2: Proposed Resolution - LLMD No. 1 - Gateway Attachment 3: Proposed Engineer's Report - LLMD No. 1 - Gateway Attachment 4: Proposed Resolution - LMD No. 3 - Waterman Highlands Attachment 5: Proposed Engineer's Report - LMD No. 3 - Waterman Highlands Attachment 6: Proposed Resolution- LLMD. No. 5- Smith Ranch Attachment 7: Proposed Engineer's Report - LLMD No. 5 - Smith Ranch Attachment 8: Proposed Resolution - LMD No. 6 - Peppertree Attachment 9: Proposed Engineer's Report - LMD No. 6 - Peppertree Attachment 10: Proposed Resolution - LLMD No. 7 - Rolling Hills Attachment 11: Proposed Engineer's Report - LLMD No. 7 - Rolling Hills Attachment 12: Proposed Resolution - LLMD No. 8 - Kolob Estates Attachment 13: Proposed Engineer's Report - LLMD No. 8 - Kolob Estates Attachment 14: Proposed Resolution - LLMD No. 10 - Southbrook Attachment 15: Proposed Engineer's Report - LLMD No. 10 - Southbrook Attachment 16: Proposed Resolution - LLMD No. 11 - Paradise Valley North Attachment 17: Proposed Engineer's Report - LLMD No. 11 - Paradise Valley North Attachment 18: Proposed Resolution - LLMD No. 12 - Downtown Business District Attachment 19: Proposed Engineer's Report - LLMD No. 12 - Downtown Business District Attachment 20: Proposed Resolution - LLMD No. 13 - Green Valley Attachment 21: Proposed Engineer's Report - LLMD No. 13 - Green Valley Attachment 22: Proposed Resolution - LLMD No. 14 -Woodlake Attachment 23: Proposed Engineer's Report - LLMD No. 14 - Woodlake Attachment 24: Proposed Resolution - LLMD No. 15 - Gold Ridge
Attachment 25: Proposed Engineer's Report - LLMD No. 15 - Gold Ridge Attachment 26: Proposed Resolution - LLMD No. 16 - Creekside at Cordelia Attachment 27: Proposed Engineer's Report - LLMD No. 16 - Creekside at Cordelia Attachment 28: Proposed Resolution - LLMD No. 17 – CBC
Attachment 29: Proposed Engineer's Report - LLMD No. 17 - CBC Attachment 30: Proposed Resolution - LLMD No. 18 - Gold Ridge Park Attachment 31: Proposed Engineer's Report - LLMD No. 18 - Gold Ridge Park Attachment 32: Proposed Resolution - LLMD No. 19 - Corporate Commons Attachment 33: Proposed Engineer's Report - LLMD No. 19 - Corporate Commons Attachment 34: Proposed Resolution - LLMD No. 2023-1 (Gateway) Attachment 35: Proposed Engineer's Report - LLMD No. 2023-1 (Gateway) Attachment 36: Proposed Resolution - LLMD No. 2023-11 (Paradise Valley) Attachment 37: Proposed Engineer's Report - LLMD No. 2023-11 (Paradise Valley)
CITY OF FAIRFIELD
RESOLUTION NO. 2026-130
APPROVING THE FISCAL YEAR 2026-2027 ENGINEER’S REPORT, CONFIRMING THE FISCAL YEAR 2026-2027 DIAGRAM AND ASSESSMENTS, AND ORDERING THE FISCAL YEAR 2026-2027 IMPROVEMENTS FOR LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 –
GATEWAY
WHEREAS, the fiscal year (FY) 2022-2023 assessment revenue for Landscaping and Lighting Maintenance District No. 1 – Gateway (LLMD No. 1 or District) was insufficient to provide a level of landscape maintenance services comparable to the level of services provided in FY 2021-2022; and
WHEREAS, on August 16, 2022, the council issued an Intergovernmental Loan of $165,000 (Loan) to LLMD No. 1 to supplement as sessment revenue and minimize the disruption of services through FY 2022-2023 while the City conducted a balloting process in accordance with Article XIII D of the California Constitution (Article XIII D), also known as Proposition 218 , to propose to property owners the formation of LLMD No. 2023-1 (Gateway), a new maintenance district with higher assessments that would adequately fund the services; and
WHEREAS, the loan was issued at 0% interest with a five -year repayment term commencin g in FY 2023-2024 and concluding at the end of FY 2027-2028; and
WHEREAS, on June 7, 2023 , based upon the tabulation of the assessment ballots, the council determined that a majority protest, as defined in Section 53753 of the Government Code, was not filed by the property owners in the proposed LLMD No. 2023 -1 (Gateway) and the district was formed; and
WHEREAS, as of July 1, 2023, a ll landscaping and lighting maintenance services in the Gateway community have been funded by assessments levied under the new LLMD No. 2023-1 (Gateway); and
WHEREAS, the City will continue to levy assessments under LLMD No. 1 for the purpose of repaying the Loan and any other eligible costs as approved by the council; and
WHEREAS, by its Resolution No. 91-136, A Continuing Resolution Directing Preparation of Annual Report for Maintenance Assessment Districts, the council designated an engineer (Engineer) and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (commencing with Section 22500) (Act), which report is on file in the office of the city clerk; and
WHEREAS, pursuant to Resolution No. 91 -136, the Engineer prepar ed a supplement to said report in accordance with the Act for the District for the fiscal year commencing July 1, 2026, and
RES. NO. 2026-130
ending June 30, 202 7, and said report, as supplemented by the supplemental report, on file in the office of the city clerk, shall co nstitute the engineer’s report for FY 202 6-2027 (Engineer’s Report); and
WHEREAS, the council duly considered the Engineer’s Report and found it to be sufficient in every particular, whereupon the council, pursuant to its Resolution No. 202 6-88, adopted on May 26, 2026, preliminarily approved the Engineer’s Report and declared its intention to levy and collect assessments within the District for FY 202 6-2027, and appointed June 16, 2026 , at the hour of 6:00 p.m., in the City Council Chamber, Civic Center, 1000 Webster Street, Fairfield, California, as the time and place for a public hearing by the council on the question of the levy and collection of the proposed assessments, notice of which hearing was given as required by law; and
WHEREAS, said hearing was duly and regularly held at the appointed time and place, and all interested persons were given an opportunity to give testimony regarding protests and objections to the levy and collection of the proposed assessments against lots or parcels of real property within the District for FY 202 6-2027. The council considered all oral and written statements, protests, and communications made or filed by interested persons.
NOW, THEREFORE, THE COUNCIL OF THE CITY OF FAIRFIELD HEREBY RESOLVES:
Section 1. Based upon its review of the Engineer's Report, a copy of which has been filed with the city clerk, and other information presented to the council, the council finds and determines (i) that the land within the District will be benefited by the improvements descr ibed in the Engineer's Report (none to be provided in FY 202 6-2027), (ii) that the District includes all of the land so benefited, and (iii) that the net amount to be assessed upon the land within the District for FY 202 6-2027 in accordance with the Engine er's Report is apportioned by a method and formula that 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. All oral and written protests and objections are overruled by the council.
Section 2. The council declares that the diagram and assessment in the Engineer's Report are confirmed.
Section 3. The council orders the improvements (none to be provided in FY 202 6-2027) described in the Engineer's Report to be made.
Section 4. The assessment is in compliance with the provisions of the Act, and the council has complied with all laws pertaining to the levy of an annual assessment pursuant to the Act.
Section 5. The assessment is levied without regard to property valuation.
RES. NO. 2026-130
Section 6. The assessment is levied for the purpose of paying the costs and expenses of the District for FY 2026-2027, including the fourth of five annual loan repayments of $33,000.
Section 7. The adoption of this resolution constitutes the levy of the assessment for the fiscal year commencing July 1, 2026, and ending June 30, 2027. The FY 2026-2027 assessments for the District are proposed to remain equal to the FY 2025-2026 rates. Assessment rates for each parcel vary depending on parcel size and are below the maximum allowable rate for each parcel established in 1995.
Section 8. The county auditor of the County of Solano shall enter on the county assessment roll opposite each lot or parcel of l and the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as county taxes are collected.
Section 9. The city clerk is authorized and directed to file the diagram and assessment, or a certified copy of the diagram and assessment, with the county auditor of the County of Solano, together with a certified copy of this resolution upon its adoption.
PASSED AND ADOPTED this 16th day of June 2026, by the following vote:
AYES: MEMBERS: BERTANI/CARR/PANDURO/SANDHU/TONNESEN/WILLIAMS NOES: MEMBERS: _________________________________________________ ABSENT: MEMBERS: _________________________________________________ ABSTAIN: MEMBERS: _________________________________________________
_________________________________________________
ACTING MAYOR
ATTEST:
___________________________
CITY CLERK
CITY OF FAIRFIELD
LANDSCAPING AND LIGHTING
MAINTENANCE DISTRICT NO. 1 – GATEWAY
ENGINEER’S REPORT
FISCAL YEAR 2026-2027
CONTENTS
1. Assessment
2. Method of Apportionment
3. Description of Work
4. Summary Statement of Influencing Factors for Maintenance District Budget
5. District Budget
6. Assessments for Each Parcel
1 ASSESSMENT
WHEREAS, on June 4, 1991, the City Council of the City of Fairfield, California (Council), pursuant to the provisions of the Landscaping and Lighting Act of 1972, adopted Resolution No. 91-136, A Continuing Resolution Directing Preparation of Annual Reports for Maintenance Assessment Districts; and
WHEREAS, said resolution directed the undersigned to prepare and file a report pursuant to Section 22565 et seq. of said Act.
NOW, THEREFORE, the undersigned, by virtue of the power vested in me under said Act and the order of the Council, hereby makes the following assessment to cover the fourth of five annual loan repayments of $33,000 toward the $165,000 loan issued by the Council from the General Fund to Landscaping and Lighting Maintenance District No. 1 – Gateway (District) on August 16, 2022, and the costs and expenses incidental thereto.
The amount to be paid for the expenses is as shown in section 5 of this report.
Reference is made to the original assessment diagram for the District dated July 1984, which is hereby amended by the assessment roll contained herein.
I do hereby assess the net amount upon all assessable lots or parcels of land within the District by apportioning that amount among the several lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from said loan.
Each lot or parcel of land assessed is described in the assessment list by reference to its parcel number as shown on the assessor's maps of the County of Solano for the fiscal year (FY) 202 6- 2027 and includes all such parcels excepting those portions thereof within existing public roads or right of way. For a more particular description of said property, reference is hereby made to the deeds and maps on file and of record in the office of the county recorder of said County.
Dated: _______________ ____________________________
Ryan Panganiban
City Engineer/Asst. Director of Public Works
R.C.E. No. 74795
Expires 12/31/27
2 METHOD OF APPORTIONMENT OF ASSESSMENT
The total FY 2026-2027 assessment levy for the Gateway district is proposed at $18,200 which is equal to the total levied in FY 202 5-2026. Assessment rates for each parcel vary depending on parcel size and are below the rate assessed for each parcel in FY 1996-1997.
3 DESCRIPTION OF AUTHORIZED WORK
Assessments levied will be used to cover the fourth of five annual loan repayments of $33,000 toward the $165,000 loan issued by the Council from the General Fund to Landscaping and Lighting Maintenance District No. 1 – Gateway (District) on August 16, 2022, and the costs and expenses incidental thereto. No operations and maintenance services will be provided.
4 SUMMARY STATEMENT OF INFLUENCING FACTORS
FOR MAINTENANCE DISTRICT BUDGET
On August 16, 2022, t he Council issued a General Fund l oan of $165,000 to the District to supplement assessment revenue and support services through FY 2022 -2023. The loan was issued at 0% interest with a five -year repayment term, commencing in FY 2023 -2024 and concluding at the end of FY 2027-2028.
Assessments levied in FY 2026-2027 will be applied to the fourth of five annual loan repayments of $33,000 and the costs and expenses incidental thereto.
All landscaping and lighting maintenance services in the Gateway area will be provided under Landscaping and Lighting Maintenance District No. 2023-1 (Gateway), which was formed on June 7, 2023, to replace LLMD No. 1 – Gateway.
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 - GATEWAY FUND 168
FY 2026-2027 PROJECTIONS
BUDGET
OBJECT FY24-25 Actual FY25-26 Actual* FY25-26 Original FY25-26 Proj FY26-27 Proj FY27-28 Proj** FY28-29 Proj FY29-30 Proj 6106 - SPECIAL ASSESSMENTS 14,000 9,100 18,200 18,200 18,200 15,525 - - 6401 - INT INC ON POOLED INVESTMENTS 2,820 1,114 596 1,114 432 231 (0) (0) 7600 - TRANSFERS IN - - - - 3,098 3,191 - - TOTAL REVENUE 16,820 10,214 18,796 19,314 21,729 18,947 (0) (0) City Staff Costs
8101 - SALARIES 23 1,724 2,473 2,473 2,559 2,635 - - 8102 - AS NEEDED LABOR - - - - - - - - 8103 - OVERTIME - - - - - - - - 8105 - LEAVE TIME 4 410 - 410 422 435 - - 8107 - EMERGENCY PAID SICK LEAVE - - - - - - - - 8108 - SUPPLEMENTAL SICK LEAVE - - - - - - - - 8109 - EMERGENCY DUTY PAY (EOC) - - - - - - - -
8111 - BUDGETED SALARY SAVINGS - - (126) - - - - - 8201 - LEAVE PAYOFFS - - - - - - - - 8207 - PERS CONTRIBUTIONS - - - - - - - - 8209 - MEDICARE TAX 0 33 36 36 38 39 - - 8210 - DEFERRED COMPENSATION 3 247 257 257 332 342 - - 8211 - ICMA VANTAGECARE RETIREE HLTH 0 7 9 9 9 9 - - 8212 - POB ER RATE - 89 97 97 98 101 - - 8213 - PARS CONTRIBUTIONS - - - - - - - - 8216 - SOCIAL SECURITY (PT) - - - - - - - - 8219 - UNIFORM/EQUIP/BOOT/AUTO 0 8 10 10 10 10 - - 8220 - MEDICAL 3 219 260 260 283 291 - - 8221 - DENTAL AND VISION 0 12 15 15 16 16 - - 8231 - BUDGETED BENEFITS SAVINGS - - - - - - - - 8235 - LIFE/DISABILITY INSURANCE 0 7 9 9 9 9 - - 8238 - SPECIAL COMPENSATION - - - - - - - - 8240 - PERS-MISCELLANEOUS-CLASSIC 1 81 97 97 94 97 - - 8241 - PERS-MISCELLANEOUS-PEPRA 2 133 155 155 157 161 - - 8242 - PERS-MISCELLANEOUS-UNFUND LIAB - 607 706 706 767 790 - - 8814 - WC INSURANCE CHARGES - 70 81 81 182 187 - - 8830 - VACATION/SICK LEAVE CHARGES - 183 212 212 152 156 - - Subtotal - City Staff Costs 36 3,833 4,291 4,826 5,125 5,279 - - Other Administration
8305 - COMPUTER EXPENSE < $5000 - - - - - - - - 8836 - COST ALLOCATION - - - - 3,098 3,191 - - 8911 - OTHER CONSULTING SERVICES - - - - - - - - 9003 - ADVERTISING 360 - 721 400 412 424 - - 9038 - COUNTY ADMIN EXPENSES 140 91 182 182 182 155 - - Subtotal - Other Administration 500 91 903 582 3,692 3,770 - - Operations
8405 - LANDSCAPING MAINTENANCE - - - - - - - - 8441 - OTHER CONTRACTUAL SERVICES - - - - - - - - 8702 - PG&E-ELECTRICITY - - - - - - - - 8704 - WATER SERVICES - - - - - - - - 9028 - OTHER EXPENSES - - - - - - - - 9505 - PJCT CST-CONSTRUCTION - - - - - - - - Subtotal - Operations - - - - - - - - TOTAL EXPENSE 537 3,924 5,194 5,408 8,817 9,049 - - NET SURPLUS/DEFICIT 16,283 6,290 13,602 13,906 12,912 9,897 (0) (0)
FUND BALANCE
Beginning Fund Balance (54,145) (36,728) (40,545) (36,728) (22,822) (9,910) (12) (12) Net Surplus/Deficit 16,283 6,290 13,602 13,906 12,912 9,897 (0) (0) Mkt Val-Unrealized Gain/Loss 1,135 - - - - - - - ENDING FUND BALANCE (36,728) (30,437) (26,944) (22,822) (9,910) (12) (12) (12)
CASH BALANCE
Beginning Cash Balance 78,285 62,043 59,601 62,043 43,190 23,102 (0) (0) Beginning Receivables 716 602 - 602 - - - - Ending Receiveables (602) - - - Beginning Accounts Payable - (360) - (360) - - - - Ending Accounts Payable 360 - - - Beginning balance: Loan from City (132,000) (99,000) (99,000) (99,000) (66,000) (33,000) Ending balance: Loan from City 99,000 66,000 66,000 66,000 33,000 - Net Surplus/Deficit 16,283 6,290 13,602 13,906 12,912 9,897 (0) (0) ENDING CASH BALANCE 62,043 35,575 40,203 43,190 23,102 (0) (0) (0) *As of 05/06/2026
**Intergovernmental Loan will be paid in full by the end of FY 27-28
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 - GATEWAY FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
1 33 220 1 994.10
2 33 220 2 494.84
3 33 220 3 176.72
4 33 220 4 1,192.92
5 33 220 5 220.91
6 33 220 7 574.36
7 33 220 8 176.72
8 33 220 11 627.38
9 33 230 74 1,944.01
10 33 230 75 795.28
11 33 230 77 366.43
12 33 230 78 320.92
13 33 230 79 706.51
14 33 230 80 567.60
15 33 230 81 258.65
16 33 230 82 213.15
17 33 230 83 220.33
18 33 230 84 838.24
19 33 230 85 19.15
20 33 230 87 225.12
21 33 230 88 407.14
22 33 230 89 76.63
23 33 230 90 21.55
24 33 240 1 75.10
25 33 240 4 45.94
26 33 240 5 528.41
27 33 240 7 110.45
28 33 240 8 795.28
29 33 240 10 30.92
30 33 240 11 132.54
31 33 240 12 441.82
32 33 240 13 44.18
33 33 240 14 596.46
34 33 240 16 1,414.90
35 33 240 17 21.01
36 33 240 18 83.81
37 33 240 19 635.01
38 33 240 20 76.44
39 33 250 1 309.27
40 33 250 2 419.73
41 33 250 3 5.74
42 33 250 4 397.64
43 33 250 5 198.82
44 33 250 6 397.64
18,199.77
CITY OF FAIRFIELD
RESOLUTION NO. 2026-131
APPROVING THE FISCAL YEAR 2026-2027 ENGINEER’S REPORT, CONFIRMING THE FISCAL YEAR 2026-2027 DIAGRAM AND ASSESSMENTS, AND ORDERING THE FISCAL YEAR 2026-2027 IMPROVEMENTS FOR LANDSCAPING MAINTENANCE DISTRICT NO. 3 - WATERMAN
HIGHLANDS
WHEREAS, the fiscal year (FY) 2022-2023 assessment revenue for Landscaping Maintenance District No. 3 – Waterman Highlands (LLMD No. 3 or District) was insufficient to provide a level of landscape maintenance services comparable to the level of services provided in FY 2021-2022; and
WHEREAS, on August 16, 2022, the council issued an Intergovernmental Loan of $28,000 (Loan) to LLMD No. 3 to supplement assessment revenue and minimize the disruption of services through FY 2022-2023 while the City conducted a balloting process in accordance with Article XIII D of the California Constitution (Article XIII D), also known as Proposition 218 , to propose to property owners the formation of LLMD No. 2023-3 (Waterman Highlands), a new maintenance district with higher assessments that would adequately fund the services; and
WHEREAS, the loan was issued at 0% interest with a five -year repayment term, commencing in FY 2023-2024 and concluding at the end of FY 2027-2028; and
WHEREAS, on June 7, 2023 , based upon the tabulation of the assessment ballots, the council determined that a majority protest, as defined in Section 53753 of the Government Code, was filed by the property owners in the proposed LLMD No. 2023-3 (Waterman Highlands); and
WHEREAS, in accordance with Section 22593 of the Streets and Highways Code, the council abandoned formation proceedings; and
WHEREAS, all landscaping maintenance services in the Waterman Highlands community will continue to be funded by assessments levied under the existing LLMD No. 3; and
WHEREAS, by its Resolution No. 91 136, A Continuing Resolution Directing Preparation of Annual Report for Maintenance Assessment Districts, the council designated an engineer (Engineer) and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (commencing with Section 22500) (Act), which report is on file in the office of the city clerk; and
WHEREAS, pursuant to Resolution No. 91 -136, the Engineer prepared a supplement to said report in accordance with the Act for the District for the fiscal year commencing July 1, 2026, and ending June 30, 202 7, and said report, as supplemented by the supplemental report, on file in
RES. NO. 2026-131
the office of the city clerk, shall constitute the engineer’s report for FY 202 6-2027 (Engineer’s Report); and
WHEREAS, the council duly considered the Engineer’s Report and found it to be sufficient in every particular, whereupon the council, pursuant to its Resolution No. 202 6-89, adopted on May 26, 2026, preliminarily approved the Engineer’s Report and declared its intention to levy and collect assessments within the District for FY 202 6-2027, and appointed June 16, 2026 , at the hour of 6:00 p.m., in the Council Chamber, Civic Center, 1000 Webster Street, Fairfield, California, as the time and place for a public hearing by the council on the question of the levy a nd collection of the proposed assessments, notice of which hearing was given as required by law; and
WHEREAS, said hearing was duly and regularly held at the appointed time and place, and all interested persons were given an opportunity to hear and be hea rd regarding protests and objections to the levy and collection of the proposed assessments against lots or parcels of real property within the District for FY 202 6-2027. The council considered all oral and written statements, protests, and communications made or filed by interested persons.
NOW, THEREFORE, THE COUNCIL OF THE CITY OF FAIRFIELD HEREBY RESOLVES:
Section 1. Based upon its review of the Engineer's Report, a copy of which has been filed with the city clerk, and other information presented to the council, the council finds and determines (i) that the land within the District will be benefited by the improvements described in the Engineer's Report, including the installation, operation, maintenance and servicing of landscaping within the boundar ies of the District, (ii) that the District includes all of the land so benefited, and (iii) that the net amount to be assessed upon the land within the District for FY 2026-2027 in accordance with the Engineer's Report is apportioned by a method and formu la that 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. All oral and written protests and objections are overruled by the council.
Section 2. The council declares that the diagram and assessment in the Engineer's Report are confirmed.
Section 3. The council orders the improvements described in the Engineer's Report to be made.
Section 4. The assessment is in compliance with t he provisions of the Act, and the council has complied with all laws pertaining to the levy of an annual assessment pursuant to the Act.
Section 5. The assessment is levied without regard to property valuation.
RES. NO. 2026-131
Section 6. The assessment is levied for th e purpose of paying the fourth of five annual loan repayments of $5,600 and the costs and expenses of the maintenance and operation of the improvements within the District described in the Engineer's Report, including the installation, operation, maintenance and servicing of landscaping within the boundaries of the District for FY 2026-2027.
Section 7. The adoption of this resolution constitutes the levy of the assessment for the fiscal year commencing July 1, 2026, and ending June 30, 2027. The FY 2026-2027 assessment for the District is proposed to decrease from the FY 2025 -2026 rate of $195 per parcel to $151.71 per parcel which is equal to the assessment levied in FY 1996-1997.
Section 8. The maintenance and servicing of landscaping within the boundar ies of the District shall be performed pursuant to law.
Section 9. The county auditor of the County of Solano shall enter on the county assessment roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as county taxes are collected.
Section 10. The city clerk is authorized and directed to file the diagram and assessment, or a certified copy of the diagram and assessment, with the county auditor of the Cou nty of Solano, together with a certified copy of this resolution upon its adoption.
RES. NO. 2026-131
PASSED AND ADOPTED this 16th day of June 2026, by the following vote:
AYES: MEMBERS: BERTANI/CARR/PANDURO/SANDHU/TONNESEN/WILLIAMS NOES: MEMBERS: _________________________________________________ ABSENT: MEMBERS: _________________________________________________ ABSTAIN: MEMBERS: _________________________________________________
_________________________________________________
ACTING MAYOR
ATTEST:
___________________________
CITY CLERK
CITY OF FAIRFIELD
LANDSCAPING
MAINTENANCE DISTRICT NO. 3 – WATERMAN HIGHLANDS
ENGINEER’S REPORT
FISCAL YEAR 2026-2027
CONTENTS
1. Assessment
2. Method of Apportionment
3. Description of Work
4. Summary Statement of Influencing Factors for Maintenance District Budget
5. District Budget
6. Assessments for Each Parcel
1 ASSESSMENT
WHEREAS, on June 4, 1991, the City Council of the City of Fairfield, California (Council), pursuant to the provisions of the Landscaping and Lighting Act of 1972, adopted Resolution No. 91-136, A Continuing Resolution Directing Preparation of Annual Reports for Maintenance Assessment Districts; and
WHEREAS, said resolution directed the undersigned to prepare and file a report pursuant to Section 22565 et seq. of said Act.
NOW, THEREFORE, the undersigned, by virtue of the power vested in me under said Act and the order of the Council, hereby makes the following assessment to cover the portion of the estimated cost of the maintenance of improvements and the costs and expenses incidental thereto for the Landscaping Maintenance District No 3 – Waterman Highlands (District).
The amount to be paid for the expenses is as shown in section 5 of this report.
Reference is made to the original assessment diagram for the District dated June 1986, which is hereby amended by the assessment roll contained herein.
I do hereby assess the net amount upon all assessable lots or parcels of land within the District by apportioning that amount among the several lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the maintenance of the improvements.
Each lot or parcel of land assessed is described in the assessment list by reference to its parcel number as shown on the assessor's maps of the County of Solano for the fiscal year (FY) 2026- 2027 and includes all such parcels excepting those portions thereof within existing public roads or right of way. For a more particular description of said property, reference is hereby made to the deeds and maps on file and of record in the office of the county recorder of said County.
Dated: ___________________ ____________________________ Ryan Panganiban
City Engineer/Asst. Director of Public Works
R.C.E. No. 74795
Expires 12/31/27
2 METHOD OF APPORTIONMENT OF ASSESSMENT
The total assessment is apportioned on an equal basis to each of the assessable lots and parcels within the District. Un- subdivided areas within the District will be assessed based on the lots proposed within each un-subdivided area.
3 DESCRIPTION OF AUTHORIZED WORK
The following is a brief description of the improvements that may be maintained contingent upon available budget and resources:
1. Easterly and westerly sides of Ten Gate Road commencing at the intersection of Ten Gate Road and Waterman Boulevard and extending northerly 1700 feet along Ten Gate Road to a point approximately 100 feet north of the intersection of Canton Lane and Ten Gate Road.
2. Northerly side of Waterman Boulevard commencing at a point on Waterman Boulevard 650 feet west of its intersection with Ten Gate Road and extending easterly 1800 feet along Waterman Boulevard to its intersection with Hilborn Road. Any turf between the curb and sidewalk within this reach shall be excluded from the maintenance district.
3. Westerly side of Hilborn Road commencing at the intersection of Waterman Boulevard and Hilborn Road and extending northerly along Hilborn Road to its intersection with Vista Grande. Any turf between the curb and sidewalk within this reach shall be excluded from the maintenance district.
4. All lands owned by the City of Fairfield designated as open space within the District and encompassing approximately 13 acres.
5. The open space area and bike trail adjacent to the westerly boundary of the District between Waterman Boulevard and Vista Grande are excluded.
6. The maintenance of all other landscape improvements necessary to maintain the facilities within the District.
7. No costs associated with the streetlights shall be borne by the District.
4 SUMMARY STATEMENT OF INFLUENCING FACTORS
FOR MAINTENANCE DISTRICT BUDGET
The FY 2026-2027 assessment rate for the Waterman Highlands district is proposed to decrease from the FY 2025- 2026 rate of $195 per parcel to $151.71 per parcel which is equal to the assessment levied in FY 1996-1997.
On August 16, 2022, t he Council issued a General Fund l oan of $28,000 to the District to supplement assessment revenue and support services through FY 2022 -2023. The loan was issued at 0% interest with a five -year repayment term, commencing in FY 2023 -2024 and concluding at the end of FY 2027-2028.
Assessments levied in FY 2026-2027 will be applied to the fourth of five annual loan repayments of $5,600.
LANDSCAPING MAINTENANCE DISTRICT NO. 3 - WATERMAN HIGHLANDS FUND 169
FY 2026-2027 BUDGET PROJECTIONS
BUDGET
OBJECT FY24-25 Actual FY25-26 Actual* FY25-26 Original FY25-26 Proj FY26-27 Proj FY27-28 Proj** FY28-29 Proj FY29-30 Proj FY30-31 Proj 6106 - SPECIAL ASSESSMENTS 47,190 23,595 47,190 47,190 36,714 36,714 36,714 36,714 36,714 6401 - INT INC ON POOLED INVESTMENTS 2,120 948 461 948 425 174 12 - - 7391 - MISC CONTRA REVENUE 7,269 - 7,500 6,000 5,000 2,500 1,250 1,250 1,250 7600 - TRANSFERS IN 4,162 3,815 4,162 4,162 12,834 13,094 13,362 13,638 13,922 7601 - TRANS IN GENERAL FUND 011 - - - - - - - - - TOTAL REVENUE 60,741 28,358 59,313 58,300 54,972 52,481 51,338 51,602 51,886 City Staff Costs
8101 - SALARIES 9,312 6,127 10,945 10,945 10,958 11,286 10,722 10,186 9,677 8102 - AS NEEDED LABOR - - - - - - - - - 8103 - OVERTIME 104 42 - 42 43 45 42 40 38 8105 - LEAVE TIME 2,268 1,264 - 1,264 1,302 1,341 1,274 1,210 1,149 8107 - EMERGENCY PAID SICK LEAVE - - - - - - - - - 8108 - SUPPLEMENTAL SICK LEAVE - - - - - - - - - 8109 - EMERGENCY DUTY PAY (EOC) - - - - - - - - - 8111 - BUDGETED SALARY SAVINGS - - (551) - - - - - - 8201 - LEAVE PAYOFFS - - - - - - - - - 8207 - PERS CONTRIBUTIONS - - - - - - - - - 8209 - MEDICARE TAX 183 133 156 156 156 161 153 145 138 8210 - DEFERRED COMPENSATION 881 657 872 872 1,000 1,030 979 930 883 8211 - ICMA VANTAGECARE RETIREE HLTH 55 31 51 51 51 53 50 47 45 8212 - POB ER RATE 464 396 432 432 420 432 411 390 371 8213 - PARS CONTRIBUTIONS - - - - - - - - - 8216 - SOCIAL SECURITY (PT) - - - - - - - - - 8219 - UNIFORM/EQUIP/BOOT/AUTO 10 8 10 10 10 10 9 9 8 8220 - MEDICAL 2,177 1,104 1,681 1,681 1,705 1,756 1,668 1,585 1,506 8221 - DENTAL AND VISION 123 54 85 85 72 74 70 67 64 8231 - BUDGETED BENEFITS SAVINGS - - - - - - - - - 8235 - LIFE/DISABILITY INSURANCE 41 26 39 39 39 41 39 37 35 8238 - SPECIAL COMPENSATION 24 22 36 36 36 37 35 33 32 8240 - PERS-MISCELLANEOUS-CLASSIC 462 226 452 452 225 232 220 209 199 8241 - PERS-MISCELLANEOUS-PEPRA 757 549 662 662 903 930 884 839 797 8242 - PERS-MISCELLANEOUS-UNFUND LIAB 2,914 2,568 3,133 3,133 3,299 3,398 3,228 3,067 2,913 8814 - WC INSURANCE CHARGES 385 307 359 359 771 794 755 717 681 8830 - VACATION/SICK LEAVE CHARGES 1,004 774 938 938 644 663 630 599 569 Subtotal - City Staff Costs 21,164 14,286 19,301 21,157 21,634 22,283 21,169 20,110 19,105 Other Administration
8305 - COMPUTER EXPENSE < $5000 - - - - - - - - - 8836 - COST ALLOCATION - - - - 8,672 8,932 9,200 9,476 9,760 8911 - OTHER CONSULTING SERVICES - - - - - - - - - 9003 - ADVERTISING 370 - 721 400 412 424 437 450 464 9038 - COUNTY ADMIN EXPENSES 472 236 472 472 367 367 367 367 367 Subtotal - Other Administration 842 236 1,193 872 9,451 9,723 10,004 10,293 10,591 Operations
8334 - STREET LIGHTS - - - - - - - - - 8404 - WEED ABATEMENT - - 5,000 5,000 5,000 5,000 5,000 5,000 5,000 8405 - LANDSCAPING MAINTENANCE 12,888 9,157 13,081 13,053 13,445 11,000 5,000 5,000 5,000 8441 - OTHER CONTRACTUAL SERVICES - - - - - - - - - 8702 - PG&E-ELECTRICITY - - - - - - - - - 8703 - PG&E-ELECTRICITY STREET LIGHTS - - - - - - - - - 8704 - WATER SERVICES 23,827 17,166 30,000 24,000 20,000 10,000 5,000 5,000 5,000 9028 - OTHER EXPENSES 1,200 7,647 5,000 9,000 5,000 5,000 5,000 5,000 5,000 9505 - PJCT CST-CONSTRUCTION - - - - - - - - - Subtotal - Operations 37,915 33,970 53,081 51,053 43,445 31,000 20,000 20,000 20,000 TOTAL EXPENSE 59,920 48,492 73,575 73,082 74,529 63,006 51,173 50,403 49,696 NET SURPLUS/DEFICIT 821 (20,133) (14,262) (14,782) (19,557) (10,525) 165 1,198 2,190
FUND BALANCE
Beginning Fund Balance 44,516 46,306 28,528 46,306 31,524 11,967 1,442 1,607 2,806 Net Surplus/Deficit 821 (20,133) (14,262) (14,782) (19,557) (10,525) 165 1,198 2,190 Mkt Val-Unrealized Gain/Loss 969 - - - - - - - - ENDING FUND BALANCE 46,306 26,173 14,267 31,524 11,967 1,442 1,607 2,806 4,996
CASH BALANCE
Beginning Cash Balance 68,749 63,822 46,081 63,822 42,507 17,350 1,225 1,390 2,589 Beginning Receivables 470 511 - 511 - - - - - Ending Receiveables (511) - - - - - - - - Beginning Accounts Payable (1,550) (1,444) - (1,444) - - - - - Ending Accounts Payable 1,444 - - - - - - - - Beginning balance: Loan from City (22,400) (16,800) (16,800) (16,800) (11,200) (5,600) - - - Ending balance: Loan from City 16,800 11,200 11,200 11,200 5,600 - - - - Net Surplus/Deficit 821 (20,133) (14,262) (14,782) (19,557) (10,525) 165 1,198 2,190 ENDING CASH BALANCE 63,822 37,156 26,219 42,507 17,350 1,225 1,390 2,589 4,779 *As of 05/06/2025
**Intergovernmental Loan will be paid in full by the end of FY 27-28
LANDSCAPING MAINTENANCE DISTRICT NO. 3 - WATERMAN HIGHLANDS FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
1 156 81 1 151.71
2 156 81 2 151.71
3 156 81 3 151.71
4 156 81 4 151.71
5 156 81 5 151.71
6 156 81 6 151.71
7 156 81 7 151.71
8 156 81 8 151.71
9 156 81 9 151.71
10 156 81 10 151.71
11 156 81 11 151.71
12 156 81 12 151.71
13 156 81 13 151.71
14 156 81 14 151.71
15 156 81 15 151.71
16 156 81 16 151.71
17 156 81 17 151.71
18 156 81 18 151.71
19 156 81 19 151.71
20 156 82 1 151.71
21 156 82 2 151.71
22 156 82 3 151.71
23 156 82 4 151.71
24 156 82 5 151.71
25 156 82 6 151.71
26 156 82 7 151.71
27 156 82 8 151.71
28 156 82 9 151.71
29 156 82 10 151.71
30 156 82 11 151.71
31 156 82 12 151.71
32 156 82 13 151.71
33 156 82 14 151.71
34 156 82 15 151.71
35 156 82 16 151.71
36 156 82 17 151.71
37 156 82 18 151.71
38 156 82 19 151.71
39 156 82 20 151.71
40 156 82 21 151.71
41 156 82 22 151.71
42 156 82 23 151.71
43 156 82 24 151.71
44 156 82 25 151.71
45 156 82 26 151.71
46 156 82 27 151.71
47 156 82 29 151.71
48 156 82 30 151.71
49 156 82 31 151.71
LANDSCAPING MAINTENANCE DISTRICT NO. 3 - WATERMAN HIGHLANDS FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
50 156 83 1 151.71
51 156 83 2 151.71
52 156 83 3 151.71
53 156 83 4 151.71
54 156 83 5 151.71
55 156 83 6 151.71
56 156 83 7 151.71
57 156 91 1 151.71
58 156 91 2 151.71
59 156 91 3 151.71
60 156 91 4 151.71
61 156 91 5 151.71
62 156 91 6 151.71
63 156 91 7 151.71
64 156 91 8 151.71
65 156 92 1 151.71
66 156 92 2 151.71
67 156 92 3 151.71
68 156 92 4 151.71
69 156 92 5 151.71
70 156 92 6 151.71
71 156 93 1 151.71
72 156 93 2 151.71
73 156 93 3 151.71
74 156 93 4 151.71
75 156 93 5 151.71
76 156 93 6 151.71
77 156 93 8 151.71
78 156 93 9 151.71
79 156 93 11 151.71
80 156 93 13 151.71
81 156 93 15 151.71
82 156 93 17 151.71
83 156 93 19 151.71
84 156 93 21 151.71
85 156 93 22 151.71
86 156 93 23 151.71
87 156 93 24 151.71
88 156 93 25 151.71
89 156 93 26 151.71
90 156 93 27 151.71
91 156 93 28 151.71
92 156 93 29 151.71
93 156 93 30 151.71
94 156 93 31 151.71
95 156 93 32 151.71
96 156 93 33 151.71
97 156 93 34 151.71
98 156 93 35 151.71
LANDSCAPING MAINTENANCE DISTRICT NO. 3 - WATERMAN HIGHLANDS FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
99 156 93 36 151.71
100 156 93 37 151.71
101 156 93 38 151.71
102 156 94 1 151.71
103 156 94 2 151.71
104 156 94 3 151.71
105 156 94 4 151.71
106 156 94 5 151.71
107 156 94 6 151.71
108 156 94 7 151.71
109 156 94 8 151.71
110 156 94 9 151.71
111 156 94 10 151.71
112 156 94 11 151.71
113 156 94 12 151.71
114 156 94 13 151.71
115 156 94 14 151.71
116 156 94 15 151.71
117 156 94 16 151.71
118 156 94 17 151.71
119 156 94 18 151.71
120 156 94 19 151.71
121 156 94 20 151.71
122 156 94 21 151.71
123 156 94 22 151.71
124 156 94 23 151.71
125 156 94 25 151.71
126 156 101 1 151.71
127 156 101 2 151.71
128 156 101 3 151.71
129 156 101 4 151.71
130 156 101 5 151.71
131 156 101 6 151.71
132 156 101 7 151.71
133 156 101 8 151.71
134 156 101 9 151.71
135 156 101 10 151.71
136 156 101 11 151.71
137 156 101 12 151.71
138 156 101 13 151.71
139 156 101 14 151.71
140 156 101 15 151.71
141 156 101 16 151.71
142 156 101 17 151.71
143 156 101 18 151.71
144 156 101 19 151.71
145 156 101 20 151.71
146 156 102 1 151.71
147 156 102 2 151.71
LANDSCAPING MAINTENANCE DISTRICT NO. 3 - WATERMAN HIGHLANDS FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
148 156 102 3 151.71
149 156 102 4 151.71
150 156 102 5 151.71
151 156 102 6 151.71
152 156 102 7 151.71
153 156 102 8 151.71
154 156 102 9 151.71
155 156 102 10 151.71
156 156 102 11 151.71
157 156 102 13 151.71
158 156 102 14 151.71
159 156 102 15 151.71
160 156 102 17 151.71
161 156 102 18 151.71
162 156 102 19 151.71
163 156 102 20 151.71
164 156 102 21 151.71
165 156 102 22 151.71
166 156 102 23 151.71
167 156 102 24 151.71
168 156 102 25 151.71
169 156 102 26 151.71
170 156 102 31 151.71
171 156 102 32 151.71
172 156 102 33 151.71
173 156 102 38 151.71
174 156 102 39 151.71
175 156 102 40 151.71
176 156 102 41 151.71
177 156 102 42 151.71
178 156 102 43 151.71
179 156 102 44 151.71
180 156 102 45 151.71
181 156 102 46 151.71
182 156 111 2 151.71
183 156 112 2 151.71
184 156 112 3 151.71
185 156 112 4 151.71
186 156 112 5 151.71
187 156 112 6 151.71
188 156 112 7 151.71
189 156 112 8 151.71
190 156 113 8 151.71
191 156 113 11 151.71
192 156 113 12 151.71
193 156 113 13 151.71
194 156 113 14 151.71
195 156 113 15 151.71
196 156 113 16 151.71
LANDSCAPING MAINTENANCE DISTRICT NO. 3 - WATERMAN HIGHLANDS FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
197 156 113 17 151.71
198 156 113 18 151.71
199 156 113 19 151.71
200 156 113 20 151.71
201 156 113 21 151.71
202 156 113 22 151.71
203 156 113 23 151.71
204 156 113 24 151.71
205 156 113 25 151.71
206 156 113 26 151.71
207 156 113 27 151.71
208 156 113 28 151.71
209 156 113 29 151.71
210 156 113 30 151.71
211 156 113 31 151.71
212 156 113 32 151.71
213 156 113 33 151.71
214 156 113 34 151.71
215 156 113 35 151.71
216 156 113 36 151.71
217 156 113 37 151.71
218 156 113 38 151.71
219 156 113 39 151.71
220 156 113 40 151.71
221 156 113 41 151.71
222 156 113 42 151.71
223 156 113 43 151.71
224 156 113 44 151.71
225 156 113 45 151.71
226 156 113 46 151.71
227 156 113 47 151.71
228 156 113 48 151.71
229 156 113 49 151.71
230 156 113 50 151.71
231 156 113 51 151.71
232 156 113 52 151.71
233 156 113 53 151.71
234 156 113 55 151.71
235 156 120 26 151.71
236 156 120 27 151.71
237 156 120 28 151.71
238 156 370 1 151.71
239 156 370 2 151.71
240 156 370 3 151.71
241 156 370 4 151.71
242 156 370 5 151.71
36,713.82
CITY OF FAIRFIELD
RESOLUTION NO. 2026-132
APPROVING THE FISCAL YEAR 2026-2027 ENGINEER’S REPORT, CONFIRMING THE FISCAL YEAR 2026-2027 DIAGRAM AND ASSESSMENTS, AND ORDERING THE FISCAL YEAR 2026-2027 IMPROVEMENTS FOR LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 – SMITH RANCH
WHEREAS, on April 19, 2022, staff informed the council that Landscaping and Lighting Maintenance District No. 5 – Smith Ranch (LLMD No. 5 or District), also known as Rancho Solano, was projected to have a budget deficit by fiscal year (FY) 2023 -2024 if the District continued to provide landscaping and lighting maintenance services at the existing levels; and
WHEREAS, during FY 2022 -2023, the City conducted a balloting process in accordance with Article XIII D of the California Constitution (Article XIII D), also known as Proposition 218, to propose to property owners the formation of LLMD No. 2023 -5 (Rancho Solano), a new maintenance district with higher assessments that would adequately fund the services; and
WHEREAS, on June 7, 2023 , based upon the tabulation of the assessment ballots, the council determined that a majority protest, as defined in Section 53753 of the Government Code, was filed by the property owners in the proposed LLMD No. 2023-5 (Rancho Solano); and
WHEREAS, in accordance with Section 22593 of the Streets and Highways Code, the council abandoned formation proceedings; and
WHEREAS, all landscaping and lighting maintenance services in the Rancho Solano community will continue to be funded by assessments levied under the existing LLMD No. 5; and
WHEREAS, by its Resolution No. 91 136, A Continuing Resolution Directing Preparation of Annual Report for Maintenance Assessment Districts, this council designated an engineer (Engineer) and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (commencing with Section 22500) (Act), which report is on file in the office of the city clerk; and
WHEREAS, pursuant to Resolution No. 91 -136, the Engineer prepared a supplement to said report in accordance with the Act for District for the fiscal year commencing July 1 , 2026, and ending June 30, 202 7, and said report, as supplemented by the supplemental report, on file in the office of the city clerk, shall constitute the engineer’s report for FY 202 6-2027 (Engineer’s Report); and
WHEREAS, the council duly considered the Engineer’s Report and found it to be sufficient in every particular, whereupon the council, pursuant to its Resolution No. 202 6-90, adopted on May 26, 2026, preliminarily approved the Engineer’s Report and declared its intention to levy and collect assessments within the District for FY 202 6-2027, and appointed June 16, 2026 , at the hour of
RES. NO. 2026-132
6:00 p.m., in the City Council Chamber, Civic Center, 1000 Webster Street, Fairfield, California, as the time and place for a public hearing by the council on the qu estion of the levy and collection of the proposed assessments, notice of which hearing was given as required by law; and
WHEREAS, said hearing was duly and regularly held at the appointed time and place, and all interested persons were given an opportunit y to hear and be heard regarding protests and objections to the levy and collection of the proposed assessments against lots or parcels of real property within the District for FY 202 6-2027. The council considered all oral and written statements, protests, and communications made or filed by interested persons.
NOW, THEREFORE, THE COUNCIL OF THE CITY OF FAIRFIELD HEREBY RESOLVES:
Section 1. Based upon its review of the Engineer's Report, a copy of which has been filed with the city clerk, and other information presented to the council, the council finds and determines (i) that the land within the District will be benefited by the improvements described in the Engineer's Report, including the maintenance and servicing of street lights, and appurtenant facilities located in and along public streets, roadways and rights -of-way and the installation, operation, maintenance and servicing of landscaping within the boundaries of the District, (ii) that the District includes all of the land so benefited, and (iii) that the net amount to be assessed upon the land within the District for FY 202 6-2027 in accordance with the Engineer's Report is apportioned by a method and formula that 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. All oral and written protests and objections are overruled by the council.
Section 2. The council declares that the diagram and assessment in the Engineer's Report are confirmed.
Section 3. The council orders the improvements described in the Engineer's Report to be made.
Section 4. The assessment is in compliance with the provisions of the Act, and the council has complied with all laws pertaining to the levy of an annual assessment pursuant to the Act.
Section 5. The assessment is levied without regard to property valuation.
Section 6. The assessment is levied for the purpose of paying the costs and expenses of the maintenance and operation of the improvements within the District described in the Engineer's Report, including the maintenance and servicing of street lights, and appurtenant facilities located in and along public streets, roadways and rights -of-way and the installation, operation, maintenance and servicing of landscaping within the boundaries of the District for FY 2026-2027.
Section 7. The adoption of this resolution constitutes the levy of the assessment for the fiscal year commencing July 1, 2026, and ending June 30, 2027. The FY 2026-2027 assessment for the
RES. NO. 2026-132
District is proposed to increase from the FY 2025-2026 rate of $740.43 per parcel to $760.42 per parcel. The assessment is the maximum rate allowable by the District’s adopted assessment range, which was established in 1999 and is adjusted each year by the October SF -Oakland- Hayward Urban Wage Earners and Clerical Workers Consumer Price Index. The Bureau of Labor Statistics was unable to collect the October 2025 reference period survey data due to the 2025 federal government shut down. The August 2025 CPI was used to calculate the FY 2026 -2027 maximum assessment rates.
Section 8. The maintenance and servicing of streetlights, and appurtenant facilities located in and along public streets, roadways and rights -of-way and the installation, operation, maintenance and servicing of landscaping within the boundaries of the District shall be performed pursuant to law.
Section 9. The county auditor of the County of Solano shall enter on the county assessment roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as county taxes are collected.
Section 10. The city clerk is authorized and directed to file the diagram and assessment, or a certified copy of the diagram and assessment, with the county auditor of the County of Solano, together with a certified copy of this resolution upon its adoption.
PASSED AND ADOPTED this 16th day of June 2026, by the following vote:
AYES: MEMBERS: BERTANI/CARR/PANDURO/SANDHU/TONNESEN/WILLIAMS NOES: MEMBERS: _________________________________________________ ABSENT: MEMBERS: _________________________________________________ ABSTAIN: MEMBERS: _________________________________________________
_________________________________________________
ACTING MAYOR
ATTEST:
___________________________
CITY CLERK
CITY OF FAIRFIELD
LANDSCAPING AND LIGHTING
MAINTENANCE DISTRICT NO. 5 – SMITH RANCH
ENGINEER’S REPORT
FISCAL YEAR 2026-2027
CONTENTS
1. Assessment
2. Method of Apportionment
3. Description of Work
4. Summary Statement of Influencing Factors for Maintenance District Budget
5. District Budget
6. Assessments for Each Parcel
1 ASSESSMENT
WHEREAS, on June 4, 1991, the City Council of the City of Fairfield, California (Council), pursuant to the provisions of the Landscaping and Lighting Act of 1972, adopted Resolution No. 91-136, A Continuing Resolution Directing Preparation of Annual Reports for Maintenance Assessment Districts; and
WHEREAS, said resolution directed the undersigned to prepare and file a report pursuant to Section 22565 et seq. of said Act.
NOW, THEREFORE, the undersigned, by virtue of the power vested in me under said Act and the order of the Council, hereby makes the following assessment to cover the portion of the estimated cost of the maintenance of improvements and the costs and expenses incidental thereto for the Landscaping and Lighting Maintenance District No. 5 – Smith Ranch (District), also known as Rancho Solano.
The amount to be paid for the expenses is as shown in section 5 of this report.
Reference is made to the original assessment diagram for the D istrict dated December 1986, which is hereby amended by the assessment roll contained herein.
I do hereby assess the net amount upon all assessable lots or parcels of land within the District by apportioning that amount among the several lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the maintenance of the improvements.
Each lot or parcel of land assessed is described in the assessment list by reference to its parcel number as shown on the assessor's maps of the County of Solano for the fiscal year (FY) 2026- 2027 and includes all such parcels excepting those portions thereof within existing public roads or right of way. For a more particular description of said property, reference is hereby made to the deeds and maps on file and of record in the office of the county recorder of said County.
Dated:_________________ ____________________________
Ryan Panganiban
City Engineer/Asst. Director of Public Works
R.C.E. No. 74795
Expires 12/31/27
2 METHOD OF APPORTIONMENT OF ASSESSMENT
The total assessment is apportioned on an equal basis to each of the assessable residential parcels within the District. Un-subdivided areas within the District will be assessed based on the acreage of the parcels within each un-subdivided area.
3 DESCRIPTION OF AUTHORIZED WORK
The following is a brief description of the improvements that may be maintained contingent upon available budget and resources:
1. All street light facilities on Rancho Solano Parkway and other public lighting facilities.
2. Rancho Solano Parkway: All landscaping in the median island and in the parkway strips between the curb and the public right-of-way on Rancho Solano Parkway.
3. Behind the Gates : All landscaping in median islands, in parkway strips and on slopes shown to be landscaped behind the gates as a part of the Rancho Solano Landscaping Contracts Phases I-III.
4. All lands designated as open space within the district.
5. Any other necessary maintenance to sustain the integrity of the landscape and lighting improvements within the District.
4 SUMMARY STATEMENT OF INFLUENCING FACTORS
FOR MAINTENANCE DISTRICT BUDGET
The FY 2026-2027 assessment levy for the Smith Ranch district is proposed to increase from the FY 2025 -2026 rate of $ 740.43 per parcel to $7 60.42 per parcel. The assessment levy is the maximum rate allowable by the district’s adopted assessment range, which was established in 1999 by Resolution No. 99 -122 and is adjusted each year by the October SF -Oakland-Hayward Urban Wage Earners and Clerical Workers CPI.
The Bureau of Labor Statistics was unable to collect the October 2025 reference period survey data due to the 2025 federal government shut down. The August 2025 CPI was used to calculate the FY 2026-2027 maximum assessment rates.
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FUND 171
FY 2026-2027 BUDGET PROJECTIONS
BUDGET
OBJECT FY24-25 Actual FY25-26 Actual* FY25-26 Original FY25-26 Proj FY26-27 Proj FY27-28 Proj FY28-29 Proj FY29-30 Proj FY30-31 Proj 7004 - SALE OF MAPS/PUBLICATIONS - - - - - - - - 6106 - SPECIAL ASSESSMENTS 868,536 444,252 888,516 888,516 912,504 939,879 968,075 997,118 1,027,031 6401 - INT INC ON POOLED INVESTMENTS 11,241 7,031 3,227 7,031 4,388 3,077 1,713 293 (1,184) 7600 - TRANSFERS IN 35,373 32,425 35,373 35,373 94,303 97,132 100,046 103,048 106,139 7601 - TRANS IN GENERAL FUND 011 - - - - - - - - - TOTAL REVENUE 915,150 483,708 927,116 930,920 1,011,195 1,040,088 1,069,834 1,100,458 1,131,986 City Staff Costs
8101 - SALARIES 40,751 24,740 39,688 39,688 39,823 41,017 42,248 43,515 44,821 8102 - AS NEEDED LABOR - - - - - - - - - 8103 - OVERTIME 1,585 448 - 448 461 475 490 504 519 8105 - LEAVE TIME 10,154 3,770 - 3,681 3,791 3,905 4,022 4,143 4,267 8107 - EMERGENCY PAID SICK LEAVE - - - - - - - - - 8108 - PART-TIME LEAVE TIME - - - - - - - - - 8109 - EMERGENCY DUTY PAY (EOC) - - - - - - - - - 8111 - BUDGETED SALARY SAVINGS - - (2,001) - - - - - - 8201 - LEAVE PAYOFFS - - - - - - - - - 8207 - PERS CONTRIBUTIONS - - - - - - - - - 8209 - MEDICARE TAX 784 470 565 565 568 586 603 621 640 8210 - DEFERRED COMPENSATION 2,493 1,307 1,912 1,912 2,055 2,116 2,180 2,245 2,313 8211 - ICMA VANTAGECARE RETIREE HLTH 262 144 210 210 210 216 223 229 236 8212 - POB ER RATE 2,029 1,441 1,575 1,575 1,532 1,577 1,625 1,674 1,724 8213 - PARS CONTRIBUTIONS - - - - - - - - - 8216 - SOCIAL SECURITY (PT) - - - - - - - - - 8219 - UNIFORM/EQUIP/BOOT/AUTO 19 7 10 10 10 10 10 10 11 8220 - MEDICAL 11,498 6,834 9,289 9,289 9,477 9,762 10,055 10,356 10,667 8221 - DENTAL AND VISION 627 344 485 485 456 470 484 499 514 8231 - BUDGETED BENEFITS SAVINGS - - - - - - - - - 8235 - LIFE/DISABILITY INSURANCE 168 93 131 131 131 135 139 143 147 8238 - SPECIAL COMPENSATION 360 234 300 300 300 309 318 328 338 8240 - PERS-MISCELLANEOUS-CLASSIC 1,037 389 917 917 355 366 377 388 400 8241 - PERS-MISCELLANEOUS-PEPRA 4,589 2,780 3,325 3,325 3,891 4,008 4,128 4,252 4,379 8242 - PERS-MISCELLANEOUS-UNFUND LIAB 12,728 9,301 11,409 11,409 12,064 12,426 12,799 13,183 13,578 8814 - WC INSURANCE CHARGES 1,681 1,096 1,307 1,307 2,807 2,891 2,978 3,067 3,159 8830 - VACATION/SICK LEAVE CHARGES 4,363 2,789 3,401 3,401 2,341 2,411 2,483 2,558 2,634 Subtotal - City Staff Costs 95,128 56,186 72,523 78,653 80,271 82,679 85,160 87,715 90,346 Other Administration
8303 - PRINTING AND BINDING-OUTS SVC - - - - - - - - - 8305 - COMPUTER EXPENSE < $5000 - - - - - - - - - 8803 - PRINTING ISF CHGS - - - - - - - - - 8836 - COST ALLOCATION - - - - 56,692 58,393 60,145 61,949 63,808 8911 - OTHER CONSULTING SERVICES 680 - - - - - - - - 9003 - ADVERTISING 837 - 515 515 530 546 563 580 597 9038 - COUNTY ADMIN EXPENSES 8,685 4,443 8,885 8,885 9,125 9,399 9,681 9,971 10,270 Subtotal - Other Administration 10,203 4,443 9,400 9,400 66,348 68,338 70,388 72,500 74,675 Operations
8334 - STREET LIGHTS - - 10,300 3,000 3,000 3,090 3,183 3,278 3,377 8404 - WEED ABATEMENT - - 10,300 10,300 10,300 10,609 10,927 11,255 11,593 8405 - LANDSCAPING MAINTENANCE 575,643 453,305 575,472 598,832 590,838 608,563 626,820 645,624 664,993 8441 - OTHER CONTRACTUAL SERVICES - - - - - - - - - 8702 - PG&E-ELECTRICITY 22,158 9,605 - 25,000 25,000 25,750 26,523 27,318 28,138 8703 - PG&E-ELECTRICITY STREETLIGHTS - - 30,000 4,500 4,500 4,635 4,774 4,917 5,065 8704 - WATER SERVICES 91,280 82,933 130,000 95,000 212,000 218,360 224,911 231,658 238,608 9028 - OTHER EXPENSES 26,352 63,493 120,000 90,000 150,000 154,500 159,135 163,909 168,826 9505 - PJCT CST-CONSTRUCTION - - - - - - - - - Subtotal - Operations 715,433 609,336 876,072 826,632 995,638 1,025,507 1,056,272 1,087,960 1,120,599 TOTAL EXPENSE 820,764 669,964 957,995 914,685 1,142,257 1,176,524 1,211,820 1,248,175 1,285,620 NET SURPLUS/DEFICIT 94,386 (186,256) (30,879) 16,235 (131,062) (136,436) (141,986) (147,717) (153,634)
FUND BALANCE
Beginning Fund Balance 320,583 422,525 322,736 422,525 438,761 307,699 171,263 29,277 (118,440) Net Surplus/Deficit 94,386 (186,256) (30,879) 16,235 (131,062) (136,436) (141,986) (147,717) (153,634) Mkt Val-Unrealized Gain/Loss 7,557 - - - - - - - - ENDING FUND BALANCE 422,525 236,270 291,857 438,761 307,699 171,263 29,277 (118,440) (272,074) *As of 05/04/2026
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
1 151 301 1 760.42
2 151 301 2 760.42
3 151 301 3 760.42
4 151 301 4 760.42
5 151 301 5 760.42
6 151 301 6 760.42
7 151 301 7 760.42
8 151 301 8 760.42
9 151 301 9 760.42
10 151 301 10 760.42
11 151 301 11 760.42
12 151 301 13 760.42
13 151 301 14 760.42
14 151 301 15 760.42
15 151 301 16 760.42
16 151 301 17 760.42
17 151 301 18 760.42
18 151 301 19 760.42
19 151 301 20 760.42
20 151 301 21 760.42
21 151 301 22 760.42
22 151 301 23 760.42
23 151 302 2 760.42
24 151 302 3 760.42
25 151 302 4 760.42
26 151 302 5 760.42
27 151 302 6 760.42
28 151 302 7 760.42
29 151 302 8 760.42
30 151 302 9 760.42
31 151 302 10 760.42
32 151 302 11 760.42
33 151 302 12 760.42
34 151 302 13 760.42
35 151 302 14 760.42
36 151 302 15 760.42
37 151 302 16 760.42
38 151 302 17 760.42
39 151 302 18 760.42
40 151 302 19 760.42
41 151 302 20 760.42
42 151 303 1 760.42
43 151 303 2 760.42
44 151 303 3 760.42
45 151 303 4 760.42
46 151 303 5 760.42
47 151 303 6 760.42
48 151 303 7 760.42
49 151 312 1 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
50 151 312 2 760.42
51 151 313 1 760.42
52 151 313 2 760.42
53 151 313 3 760.42
54 151 313 4 760.42
55 151 313 5 760.42
56 151 314 2 760.42
57 151 314 3 760.42
58 151 314 4 760.42
59 151 314 5 760.42
60 151 314 6 760.42
61 151 314 7 760.42
62 151 314 8 760.42
63 151 314 9 760.42
64 151 314 10 760.42
65 151 314 11 760.42
66 151 314 12 760.42
67 151 314 13 760.42
68 151 314 14 760.42
69 151 314 15 760.42
70 151 314 16 760.42
71 151 314 18 760.42
72 151 314 19 760.42
73 151 314 20 760.42
74 151 314 21 760.42
75 151 314 22 760.42
76 151 314 23 760.42
77 151 314 24 760.42
78 151 314 25 760.42
79 151 314 26 760.42
80 151 314 27 760.42
81 151 314 28 760.42
82 151 314 29 760.42
83 151 314 30 760.42
84 151 314 32 760.42
85 151 314 33 760.42
86 151 314 34 760.42
87 151 314 35 760.42
88 151 314 36 760.42
89 151 314 37 760.42
90 151 314 38 760.42
91 151 314 39 760.42
92 151 314 40 760.42
93 151 314 41 760.42
94 151 314 42 760.42
95 151 314 43 760.42
96 151 314 44 760.42
97 151 314 45 760.42
98 151 314 46 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
99 151 314 47 760.42
100 151 314 48 760.42
101 151 314 49 760.42
102 151 314 50 760.42
103 151 314 51 760.42
104 151 314 52 760.42
105 151 314 53 760.42
106 151 314 54 760.42
107 151 314 55 760.42
108 151 321 2 760.42
109 151 321 3 760.42
110 151 321 4 760.42
111 151 322 1 760.42
112 151 322 2 760.42
113 151 322 3 760.42
114 151 322 4 760.42
115 151 322 5 760.42
116 151 322 6 760.42
117 151 322 7 760.42
118 151 322 8 760.42
119 151 323 2 760.42
120 151 323 3 760.42
121 151 323 4 760.42
122 151 323 5 760.42
123 151 323 6 760.42
124 151 323 7 760.42
125 151 323 8 760.42
126 151 323 9 760.42
127 151 323 10 760.42
128 151 324 1 760.42
129 151 324 2 760.42
130 151 324 3 760.42
131 151 324 4 760.42
132 151 324 5 760.42
133 151 324 6 760.42
134 151 324 7 760.42
135 151 324 8 760.42
136 151 324 9 760.42
137 151 324 10 760.42
138 151 325 1 760.42
139 151 325 2 760.42
140 151 325 3 760.42
141 151 325 4 760.42
142 151 325 5 760.42
143 151 325 6 760.42
144 151 325 7 760.42
145 151 325 8 760.42
146 151 325 9 760.42
147 151 331 2 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
148 151 331 3 760.42
149 151 331 4 760.42
150 151 331 5 760.42
151 151 331 6 760.42
152 151 331 7 760.42
153 151 331 8 760.42
154 151 331 9 760.42
155 151 331 10 760.42
156 151 332 2 760.42
157 151 332 3 760.42
158 151 332 4 760.42
159 151 332 5 760.42
160 151 332 6 760.42
161 151 332 7 760.42
162 151 332 8 760.42
163 151 332 9 760.42
164 151 332 10 760.42
165 151 332 11 760.42
166 151 332 12 760.42
167 151 332 13 760.42
168 151 332 14 760.42
169 151 332 15 760.42
170 151 332 16 760.42
171 151 332 17 760.42
172 151 332 18 760.42
173 151 332 19 760.42
174 151 332 20 760.42
175 151 332 21 760.42
176 151 332 22 760.42
177 151 332 23 760.42
178 151 332 24 760.42
179 151 332 25 760.42
180 151 332 26 760.42
181 151 332 27 760.42
182 151 332 28 760.42
183 151 333 1 760.42
184 151 333 2 760.42
185 151 333 3 760.42
186 151 341 2 760.42
187 151 341 3 760.42
188 151 341 4 760.42
189 151 341 5 760.42
190 151 341 6 760.42
191 151 341 7 760.42
192 151 341 8 760.42
193 151 341 9 760.42
194 151 341 10 760.42
195 151 341 11 760.42
196 151 341 12 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
197 151 341 13 760.42
198 151 341 14 760.42
199 151 341 15 760.42
200 151 341 16 760.42
201 151 341 17 760.42
202 151 341 18 760.42
203 151 341 19 760.42
204 151 341 20 760.42
205 151 341 21 760.42
206 151 341 22 760.42
207 151 341 23 760.42
208 151 341 24 760.42
209 151 351 1 760.42
210 151 351 2 760.42
211 151 353 2 760.42
212 151 353 3 760.42
213 151 353 4 760.42
214 151 353 5 760.42
215 151 353 6 760.42
216 151 354 1 760.42
217 151 354 2 760.42
218 151 354 3 760.42
219 151 355 1 760.42
220 151 355 2 760.42
221 151 355 3 760.42
222 151 355 4 760.42
223 151 355 5 760.42
224 151 355 6 760.42
225 151 355 7 760.42
226 151 355 8 760.42
227 151 355 9 760.42
228 151 355 10 760.42
229 151 355 11 760.42
230 151 355 12 760.42
231 151 355 13 760.42
232 151 381 1 760.42
233 151 381 2 760.42
234 151 381 3 760.42
235 151 381 4 760.42
236 151 381 5 760.42
237 151 382 1 760.42
238 151 382 2 760.42
239 151 382 3 760.42
240 151 382 4 760.42
241 151 382 5 760.42
242 151 382 6 760.42
243 151 382 7 760.42
244 151 382 8 760.42
245 151 382 9 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
246 151 382 10 760.42
247 151 382 11 760.42
248 151 382 12 760.42
249 151 382 13 760.42
250 151 382 14 760.42
251 151 382 15 760.42
252 151 391 1 760.42
253 151 391 2 760.42
254 151 391 3 760.42
255 151 391 4 760.42
256 151 391 5 760.42
257 151 391 6 760.42
258 151 391 7 760.42
259 151 391 8 760.42
260 151 391 9 760.42
261 151 391 10 760.42
262 151 391 11 760.42
263 151 391 12 760.42
264 151 391 13 760.42
265 151 391 14 760.42
266 151 391 15 760.42
267 151 551 1 760.42
268 151 551 2 760.42
269 151 551 3 760.42
270 151 551 4 760.42
271 151 551 5 760.42
272 151 551 6 760.42
273 151 551 7 760.42
274 151 551 8 760.42
275 151 551 9 760.42
276 151 551 10 760.42
277 151 551 11 760.42
278 151 551 12 760.42
279 151 551 13 760.42
280 151 551 14 760.42
281 151 551 15 760.42
282 151 551 16 760.42
283 151 551 17 760.42
284 151 551 18 760.42
285 151 551 19 760.42
286 151 551 20 760.42
287 151 551 21 760.42
288 151 551 22 760.42
289 151 552 1 760.42
290 151 552 2 760.42
291 151 552 3 760.42
292 151 552 4 760.42
293 151 552 5 760.42
294 151 552 6 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
295 151 552 7 760.42
296 151 552 8 760.42
297 151 552 9 760.42
298 151 552 10 760.42
299 151 552 11 760.42
300 151 552 12 760.42
301 151 552 13 760.42
302 151 552 14 760.42
303 151 552 15 760.42
304 151 552 16 760.42
305 151 552 17 760.42
306 151 552 18 760.42
307 151 552 19 760.42
308 151 552 20 760.42
309 151 552 21 760.42
310 151 552 22 760.42
311 151 552 23 760.42
312 151 552 24 760.42
313 151 553 1 760.42
314 151 553 2 760.42
315 151 553 3 760.42
316 151 553 4 760.42
317 151 553 5 760.42
318 151 553 6 760.42
319 151 554 1 760.42
320 151 554 2 760.42
321 151 554 3 760.42
322 151 554 4 760.42
323 151 554 5 760.42
324 151 554 6 760.42
325 151 554 7 760.42
326 151 554 8 760.42
327 151 555 1 760.42
328 151 555 2 760.42
329 151 555 3 760.42
330 151 555 4 760.42
331 151 561 1 760.42
332 151 562 1 760.42
333 151 562 2 760.42
334 151 562 3 760.42
335 151 562 4 760.42
336 151 562 5 760.42
337 151 562 6 760.42
338 151 562 7 760.42
339 151 562 8 760.42
340 151 562 9 760.42
341 151 562 10 760.42
342 151 562 11 760.42
343 151 562 12 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
344 151 562 13 760.42
345 151 562 14 760.42
346 151 562 15 760.42
347 151 562 16 760.42
348 151 562 17 760.42
349 151 562 18 760.42
350 151 562 19 760.42
351 151 562 20 760.42
352 151 562 21 760.42
353 151 562 22 760.42
354 151 562 23 760.42
355 151 562 24 760.42
356 151 562 25 760.42
357 151 562 26 760.42
358 151 562 27 760.42
359 151 562 28 760.42
360 151 562 29 760.42
361 151 562 30 760.42
362 151 562 31 760.42
363 151 562 32 760.42
364 151 562 33 760.42
365 151 562 34 760.42
366 151 563 2 760.42
367 151 563 3 760.42
368 151 563 4 760.42
369 151 563 5 760.42
370 151 563 6 760.42
371 151 563 7 760.42
372 151 563 8 760.42
373 151 563 9 760.42
374 151 563 10 760.42
375 151 563 11 760.42
376 151 564 2 760.42
377 151 564 3 760.42
378 151 564 4 760.42
379 151 564 5 760.42
380 151 564 6 760.42
381 151 564 7 760.42
382 151 564 8 760.42
383 151 564 9 760.42
384 151 564 10 760.42
385 151 564 11 760.42
386 151 571 2 760.42
387 151 571 3 760.42
388 151 571 4 760.42
389 151 571 5 760.42
390 151 571 6 760.42
391 151 571 7 760.42
392 151 571 8 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
393 151 571 9 760.42
394 151 571 10 760.42
395 151 571 11 760.42
396 151 571 12 760.42
397 151 571 13 760.42
398 151 571 14 760.42
399 151 571 15 760.42
400 151 572 2 760.42
401 151 572 3 760.42
402 151 572 4 760.42
403 151 572 5 760.42
404 151 572 6 760.42
405 151 572 7 760.42
406 151 572 8 760.42
407 151 581 2 760.42
408 151 581 3 760.42
409 151 581 4 760.42
410 151 581 5 760.42
411 151 581 6 760.42
412 151 581 7 760.42
413 151 581 8 760.42
414 151 581 9 760.42
415 151 582 2 760.42
416 151 582 3 760.42
417 151 582 4 760.42
418 151 582 5 760.42
419 151 582 6 760.42
420 151 582 7 760.42
421 151 582 8 760.42
422 151 582 9 760.42
423 151 583 1 760.42
424 151 583 2 760.42
425 151 583 3 760.42
426 151 591 1 760.42
427 151 591 2 760.42
428 151 591 3 760.42
429 151 591 4 760.42
430 151 591 5 760.42
431 151 591 6 760.42
432 151 591 7 760.42
433 151 591 8 760.42
434 151 591 9 760.42
435 151 591 10 760.42
436 151 591 11 760.42
437 151 591 12 760.42
438 151 591 13 760.42
439 151 591 14 760.42
440 151 591 15 760.42
441 151 592 1 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
442 151 592 2 760.42
443 151 592 3 760.42
444 151 592 4 760.42
445 151 592 5 760.42
446 151 593 1 760.42
447 151 593 2 760.42
448 151 593 3 760.42
449 151 593 4 760.42
450 151 621 1 760.42
451 151 621 2 760.42
452 151 621 3 760.42
453 151 621 4 760.42
454 151 621 5 760.42
455 151 621 6 760.42
456 151 621 7 760.42
457 151 621 8 760.42
458 151 621 9 760.42
459 151 621 10 760.42
460 151 621 11 760.42
461 151 621 12 760.42
462 151 621 13 760.42
463 151 621 14 760.42
464 151 621 17 760.42
465 151 621 18 760.42
466 151 621 20 760.42
467 151 621 21 760.42
468 151 621 22 760.42
469 151 621 23 760.42
470 151 621 24 760.42
471 151 621 25 760.42
472 151 621 26 760.42
473 151 621 27 760.42
474 151 621 28 760.42
475 151 621 29 760.42
476 151 621 30 760.42
477 151 621 32 760.42
478 151 621 33 760.42
479 151 621 34 760.42
480 151 621 35 760.42
481 151 621 36 760.42
482 151 621 37 760.42
483 151 621 38 760.42
484 151 621 39 760.42
485 151 621 40 760.42
486 151 621 41 760.42
487 151 621 42 760.42
488 151 622 1 760.42
489 151 622 2 760.42
490 151 622 3 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
491 151 622 4 760.42
492 151 622 5 760.42
493 151 622 6 760.42
494 151 622 7 760.42
495 151 622 8 760.42
496 151 622 9 760.42
497 151 622 10 760.42
498 151 622 11 760.42
499 151 622 12 760.42
500 151 622 13 760.42
501 151 622 14 760.42
502 151 631 3 760.42
503 151 631 4 760.42
504 151 631 5 760.42
505 151 631 6 760.42
506 151 631 7 760.42
507 151 631 8 760.42
508 151 631 9 760.42
509 151 631 10 760.42
510 151 631 11 760.42
511 151 631 12 760.42
512 151 631 13 760.42
513 151 631 14 760.42
514 151 632 1 760.42
515 151 632 2 760.42
516 151 632 3 760.42
517 151 632 4 760.42
518 151 632 5 760.42
519 151 632 6 760.42
520 151 632 7 760.42
521 151 632 8 760.42
522 151 632 9 760.42
523 151 632 10 760.42
524 151 632 11 760.42
525 151 633 1 760.42
526 151 633 2 760.42
527 151 633 3 760.42
528 151 633 4 760.42
529 151 633 5 760.42
530 151 633 6 760.42
531 151 633 7 760.42
532 151 633 8 760.42
533 151 633 9 760.42
534 151 633 10 760.42
535 151 633 11 760.42
536 151 633 12 760.42
537 151 633 13 760.42
538 151 633 14 760.42
539 151 633 15 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
540 151 633 16 760.42
541 151 633 17 760.42
542 151 634 1 760.42
543 151 634 2 760.42
544 151 634 3 760.42
545 151 634 4 760.42
546 151 634 5 760.42
547 151 634 6 760.42
548 151 634 7 760.42
549 151 634 8 760.42
550 151 634 9 760.42
551 151 634 10 760.42
552 151 634 11 760.42
553 151 634 12 760.42
554 151 634 13 760.42
555 151 635 1 760.42
556 151 635 2 760.42
557 151 635 3 760.42
558 151 635 4 760.42
559 151 635 5 760.42
560 151 635 6 760.42
561 151 635 7 760.42
562 151 641 1 760.42
563 151 641 2 760.42
564 151 641 3 760.42
565 151 641 4 760.42
566 151 641 5 760.42
567 151 641 6 760.42
568 151 641 11 760.42
569 151 641 12 760.42
570 151 641 13 760.42
571 151 641 14 760.42
572 151 642 1 760.42
573 151 642 2 760.42
574 151 642 3 760.42
575 151 642 4 760.42
576 151 642 5 760.42
577 151 643 1 760.42
578 151 643 2 760.42
579 151 643 3 760.42
580 151 643 4 760.42
581 151 643 5 760.42
582 151 643 6 760.42
583 151 644 1 760.42
584 151 644 2 760.42
585 151 644 3 760.42
586 151 644 4 760.42
587 151 644 5 760.42
588 151 645 1 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
589 151 645 2 760.42
590 151 645 3 760.42
591 151 645 4 760.42
592 151 645 5 760.42
593 151 645 6 760.42
594 151 652 3 760.42
595 151 652 4 760.42
596 151 652 5 760.42
597 151 652 6 760.42
598 151 652 7 760.42
599 151 652 8 760.42
600 151 652 9 760.42
601 151 652 10 760.42
602 151 652 11 760.42
603 151 652 12 760.42
604 151 653 2 760.42
605 151 653 3 760.42
606 151 653 4 760.42
607 151 653 5 760.42
608 151 653 6 760.42
609 151 653 7 760.42
610 151 653 8 760.42
611 151 653 9 760.42
612 151 653 10 760.42
613 151 653 11 760.42
614 151 653 12 760.42
615 151 654 3 760.42
616 151 654 4 760.42
617 151 654 5 760.42
618 151 654 6 760.42
619 151 654 7 760.42
620 151 654 8 760.42
621 151 654 9 760.42
622 151 654 11 760.42
623 151 654 16 760.42
624 151 654 18 760.42
625 151 692 1 760.42
626 151 692 2 760.42
627 151 692 3 760.42
628 151 692 4 760.42
629 151 692 5 760.42
630 151 692 6 760.42
631 151 692 7 760.42
632 151 692 8 760.42
633 151 692 9 760.42
634 151 692 10 760.42
635 151 692 11 760.42
636 151 692 12 760.42
637 151 702 1 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
638 151 702 2 760.42
639 151 702 3 760.42
640 151 702 4 760.42
641 151 702 5 760.42
642 151 702 6 760.42
643 151 702 7 760.42
644 151 702 8 760.42
645 151 702 9 760.42
646 151 702 10 760.42
647 151 702 11 760.42
648 151 702 12 760.42
649 151 702 13 760.42
650 151 702 14 760.42
651 151 702 15 760.42
652 151 702 16 760.42
653 151 702 17 760.42
654 151 702 18 760.42
655 151 702 19 760.42
656 151 702 20 760.42
657 151 702 21 760.42
658 151 702 22 760.42
659 151 711 1 760.42
660 151 711 2 760.42
661 151 711 3 760.42
662 151 711 4 760.42
663 151 711 5 760.42
664 151 711 6 760.42
665 151 711 7 760.42
666 151 711 8 760.42
667 151 711 9 760.42
668 151 711 10 760.42
669 151 711 11 760.42
670 151 711 12 760.42
671 151 711 13 760.42
672 151 711 14 760.42
673 151 711 15 760.42
674 151 711 16 760.42
675 151 711 17 760.42
676 151 711 18 760.42
677 151 711 19 760.42
678 151 711 20 760.42
679 151 711 21 760.42
680 151 711 22 760.42
681 151 711 23 760.42
682 151 711 24 760.42
683 151 712 2 760.42
684 151 712 3 760.42
685 151 712 4 760.42
686 151 712 5 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
687 151 712 6 760.42
688 151 712 7 760.42
689 151 712 8 760.42
690 151 721 1 760.42
691 151 721 2 760.42
692 151 721 3 760.42
693 151 721 4 760.42
694 151 721 5 760.42
695 151 722 1 760.42
696 151 722 2 760.42
697 151 722 3 760.42
698 151 722 4 760.42
699 151 722 5 760.42
700 151 722 6 760.42
701 151 722 7 760.42
702 151 723 1 760.42
703 151 723 2 760.42
704 151 723 3 760.42
705 151 723 4 760.42
706 151 723 5 760.42
707 151 723 6 760.42
708 151 723 7 760.42
709 151 723 8 760.42
710 151 723 10 760.42
711 151 723 11 760.42
712 151 723 12 760.42
713 151 723 13 760.42
714 151 723 14 760.42
715 151 723 15 760.42
716 151 723 16 760.42
717 151 731 1 760.42
718 151 731 2 760.42
719 151 731 3 760.42
720 151 731 4 760.42
721 151 731 5 760.42
722 151 731 6 760.42
723 151 731 7 760.42
724 151 731 8 760.42
725 151 731 9 760.42
726 151 731 10 760.42
727 151 731 12 760.42
728 151 731 13 760.42
729 151 731 14 760.42
730 151 731 15 760.42
731 151 731 16 760.42
732 151 731 17 760.42
733 151 731 18 760.42
734 151 731 19 760.42
735 151 731 20 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
736 151 731 21 760.42
737 151 731 22 760.42
738 151 731 23 760.42
739 151 731 24 760.42
740 151 732 1 760.42
741 151 732 2 760.42
742 151 732 3 760.42
743 151 732 4 760.42
744 151 732 5 760.42
745 151 732 6 760.42
746 151 732 7 760.42
747 151 732 8 760.42
748 151 732 9 760.42
749 151 732 10 760.42
750 151 732 11 760.42
751 151 732 12 760.42
752 151 732 13 760.42
753 151 732 14 760.42
754 151 733 1 760.42
755 151 733 2 760.42
756 151 733 3 760.42
757 151 733 4 760.42
758 151 733 5 760.42
759 151 733 6 760.42
760 151 733 7 760.42
761 151 742 1 760.42
762 151 742 2 760.42
763 151 742 3 760.42
764 151 742 4 760.42
765 151 742 5 760.42
766 151 742 6 760.42
767 151 742 7 760.42
768 151 742 8 760.42
769 151 742 9 760.42
770 151 743 1 760.42
771 151 743 2 760.42
772 151 743 3 760.42
773 151 743 4 760.42
774 151 743 5 760.42
775 151 743 6 760.42
776 151 743 7 760.42
777 151 743 8 760.42
778 151 743 9 760.42
779 151 743 10 760.42
780 151 743 11 760.42
781 151 743 12 760.42
782 151 751 2 760.42
783 151 751 3 760.42
784 151 751 4 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
785 151 751 5 760.42
786 151 751 6 760.42
787 151 751 7 760.42
788 151 751 8 760.42
789 151 751 9 760.42
790 151 752 2 760.42
791 151 752 3 760.42
792 151 752 4 760.42
793 151 760 4 760.42
794 151 760 5 760.42
795 151 760 6 760.42
796 151 760 7 760.42
797 151 760 8 760.42
798 151 760 9 760.42
799 151 760 10 760.42
800 151 760 12 760.42
801 151 760 13 760.42
802 151 760 14 760.42
803 151 760 15 760.42
804 151 760 16 760.42
805 151 760 17 760.42
806 151 770 2 760.42
807 151 770 3 760.42
808 151 770 4 760.42
809 151 770 5 760.42
810 151 770 6 760.42
811 151 770 7 760.42
812 151 770 8 760.42
813 151 770 9 760.42
814 151 770 10 760.42
815 151 770 11 760.42
816 151 770 12 760.42
817 151 770 13 760.42
818 151 770 14 760.42
819 151 770 18 760.42
820 151 770 19 760.42
821 151 770 20 760.42
822 151 770 21 760.42
823 151 770 22 760.42
824 151 770 23 760.42
825 151 770 24 760.42
826 151 770 25 760.42
827 151 770 27 760.42
828 151 770 28 760.42
829 151 770 29 760.42
830 151 770 30 760.42
831 151 780 2 760.42
832 151 780 3 760.42
833 151 780 4 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
834 151 780 5 760.42
835 151 780 6 760.42
836 151 780 7 760.42
837 151 780 8 760.42
838 151 780 9 760.42
839 151 780 10 760.42
840 151 780 11 760.42
841 151 780 12 760.42
842 151 780 13 760.42
843 151 780 14 760.42
844 151 780 15 760.42
845 151 780 16 760.42
846 151 780 19 760.42
847 151 780 20 760.42
848 151 790 1 760.42
849 151 790 2 760.42
850 151 790 3 760.42
851 151 790 4 760.42
852 151 790 5 760.42
853 151 790 6 760.42
854 151 790 7 760.42
855 151 790 8 760.42
856 151 790 9 760.42
857 151 790 11 760.42
858 151 790 12 760.42
859 151 790 13 760.42
860 151 790 14 760.42
861 151 790 15 760.42
862 151 790 16 760.42
863 151 790 17 760.42
864 151 790 18 760.42
865 151 790 19 760.42
866 151 790 20 760.42
867 151 790 23 760.42
868 151 790 24 760.42
869 151 790 25 760.42
870 151 790 26 760.42
871 151 790 27 760.42
872 151 790 28 760.42
873 151 790 29 760.42
874 151 790 30 760.42
875 151 790 31 760.42
876 151 790 32 760.42
877 151 790 39 760.42
878 151 790 40 760.42
879 151 790 41 760.42
880 151 790 42 760.42
881 151 790 43 760.42
882 151 790 44 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
883 151 790 45 760.42
884 151 790 46 760.42
885 151 790 47 760.42
886 151 790 48 760.42
887 151 800 1 760.42
888 151 800 2 760.42
889 151 800 3 760.42
890 151 800 4 760.42
891 151 800 5 760.42
892 151 800 6 760.42
893 151 800 7 760.42
894 151 800 8 760.42
895 151 800 9 760.42
896 151 800 10 760.42
897 151 800 11 760.42
898 151 800 12 760.42
899 151 800 16 760.42
900 151 800 17 760.42
901 151 800 18 760.42
902 151 800 19 760.42
903 151 800 20 760.42
904 151 800 21 760.42
905 151 800 22 760.42
906 151 800 23 760.42
907 151 800 24 760.42
908 151 800 25 760.42
909 151 800 26 760.42
910 151 800 27 760.42
911 151 800 28 760.42
912 151 800 29 760.42
913 151 800 30 760.42
914 151 800 31 760.42
915 151 870 1 760.42
916 151 870 3 760.42
917 151 870 4 760.42
918 151 870 5 760.42
919 151 890 2 760.42
920 151 890 3 760.42
921 151 890 4 760.42
922 151 890 5 760.42
923 151 890 6 760.42
924 151 890 7 760.42
925 151 890 8 760.42
926 151 890 9 760.42
927 151 890 10 760.42
928 151 890 11 760.42
929 151 890 12 760.42
930 151 890 13 760.42
931 151 890 14 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
932 151 890 15 760.42
933 151 890 16 760.42
934 151 890 17 760.42
935 151 890 18 760.42
936 151 890 19 760.42
937 151 890 20 760.42
938 151 890 21 760.42
939 151 890 22 760.42
940 151 900 1 760.42
941 151 900 2 760.42
942 151 900 3 760.42
943 151 900 4 760.42
944 151 900 5 760.42
945 151 900 6 760.42
946 151 900 7 760.42
947 151 900 8 760.42
948 151 900 9 760.42
949 151 900 10 760.42
950 151 900 11 760.42
951 151 900 12 760.42
952 151 900 13 760.42
953 151 900 14 760.42
954 151 900 15 760.42
955 151 900 16 760.42
956 151 900 17 760.42
957 151 900 18 760.42
958 151 921 2 760.42
959 151 921 3 760.42
960 151 921 4 760.42
961 151 921 5 760.42
962 151 921 6 760.42
963 151 921 7 760.42
964 151 921 8 760.42
965 151 921 9 760.42
966 151 921 10 760.42
967 151 921 11 760.42
968 151 922 1 760.42
969 151 922 2 760.42
970 151 922 3 760.42
971 151 922 4 760.42
972 151 922 5 760.42
973 151 922 6 760.42
974 151 922 7 760.42
975 151 922 8 760.42
976 151 922 9 760.42
977 151 922 10 760.42
978 151 923 1 760.42
979 151 923 2 760.42
980 151 923 4 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
981 151 923 5 760.42
982 151 923 6 760.42
983 151 923 7 760.42
984 151 930 1 760.42
985 151 930 2 760.42
986 151 930 3 760.42
987 151 930 4 760.42
988 151 930 6 760.42
989 151 930 7 760.42
990 151 930 8 760.42
991 151 930 9 760.42
992 151 930 10 760.42
993 151 930 11 760.42
994 151 930 12 760.42
995 151 930 13 760.42
996 151 930 14 760.42
997 151 930 15 760.42
998 151 930 16 760.42
999 151 930 17 760.42
1000 151 930 18 760.42
1001 151 930 19 760.42
1002 151 930 20 760.42
1003 151 930 21 760.42
1004 151 930 22 760.42
1005 151 930 23 760.42
1006 151 930 24 760.42
1007 151 930 26 760.42
1008 151 930 27 760.42
1009 151 930 28 760.42
1010 151 930 29 760.42
1011 151 930 30 760.42
1012 151 930 31 760.42
1013 151 930 32 760.42
1014 151 930 33 760.42
1015 151 930 34 760.42
1016 151 930 35 760.42
1017 151 930 36 760.42
1018 151 930 37 760.42
1019 151 930 38 760.42
1020 151 941 1 760.42
1021 151 941 2 760.42
1022 151 941 3 760.42
1023 151 941 4 760.42
1024 151 941 5 760.42
1025 151 941 6 760.42
1026 151 941 7 760.42
1027 151 941 8 760.42
1028 151 941 9 760.42
1029 151 941 10 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
1030 151 941 11 760.42
1031 151 941 12 760.42
1032 151 941 13 760.42
1033 151 941 14 760.42
1034 151 941 15 760.42
1035 151 941 16 760.42
1036 151 941 17 760.42
1037 151 941 18 760.42
1038 151 941 19 760.42
1039 151 941 20 760.42
1040 151 941 21 760.42
1041 151 941 22 760.42
1042 151 941 23 760.42
1043 151 941 24 760.42
1044 151 942 1 760.42
1045 151 942 2 760.42
1046 151 942 3 760.42
1047 151 942 4 760.42
1048 151 942 5 760.42
1049 151 942 6 760.42
1050 151 942 7 760.42
1051 151 942 8 760.42
1052 151 942 9 760.42
1053 151 943 1 760.42
1054 151 943 2 760.42
1055 151 951 1 760.42
1056 151 951 2 760.42
1057 151 951 3 760.42
1058 151 951 4 760.42
1059 151 951 5 760.42
1060 151 951 7 760.42
1061 151 951 8 760.42
1062 151 951 9 760.42
1063 151 951 10 760.42
1064 151 951 11 760.42
1065 151 951 12 760.42
1066 151 951 13 760.42
1067 151 951 14 760.42
1068 151 951 15 760.42
1069 151 951 16 760.42
1070 151 951 17 760.42
1071 151 952 1 760.42
1072 151 952 2 760.42
1073 151 952 3 760.42
1074 151 952 4 760.42
1075 151 952 5 760.42
1076 151 952 6 760.42
1077 151 952 7 760.42
1078 151 952 8 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
1079 151 952 9 760.42
1080 151 961 1 760.42
1081 151 961 2 760.42
1082 151 961 4 760.42
1083 151 961 5 760.42
1084 151 961 6 760.42
1085 151 961 7 760.42
1086 151 961 8 760.42
1087 151 961 9 760.42
1088 151 961 10 760.42
1089 151 961 11 760.42
1090 151 961 12 760.42
1091 151 961 13 760.42
1092 151 961 14 760.42
1093 151 961 15 760.42
1094 151 962 1 760.42
1095 151 962 2 760.42
1096 151 962 3 760.42
1097 151 962 4 760.42
1098 151 962 5 760.42
1099 151 962 6 760.42
1100 151 962 7 760.42
1101 151 962 8 760.42
1102 151 962 9 760.42
1103 151 962 10 760.42
1104 151 962 11 760.42
1105 151 962 12 760.42
1106 151 962 13 760.42
1107 151 962 14 760.42
1108 151 962 15 760.42
1109 151 962 16 760.42
1110 151 962 17 760.42
1111 151 962 18 760.42
1112 151 962 19 760.42
1113 151 963 1 760.42
1114 151 963 2 760.42
1115 151 963 3 760.42
1116 151 963 4 760.42
1117 151 963 5 760.42
1118 151 963 6 760.42
1119 151 963 7 760.42
1120 151 963 8 760.42
1121 151 963 9 760.42
1122 151 963 10 760.42
1123 151 963 11 760.42
1124 151 963 12 760.42
1125 151 963 13 760.42
1126 151 963 14 760.42
1127 151 963 16 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
1128 151 963 17 760.42
1129 151 971 1 760.42
1130 151 971 2 760.42
1131 151 971 3 760.42
1132 151 971 4 760.42
1133 151 971 5 760.42
1134 151 972 1 760.42
1135 151 972 2 760.42
1136 151 972 3 760.42
1137 151 972 4 760.42
1138 151 982 1 760.42
1139 151 982 2 760.42
1140 151 982 3 760.42
1141 151 982 4 760.42
1142 151 982 5 760.42
1143 151 982 6 760.42
1144 151 982 7 760.42
1145 151 982 8 760.42
1146 151 982 9 760.42
1147 151 982 10 760.42
1148 151 982 11 760.42
1149 151 982 12 760.42
1150 151 982 13 760.42
1151 151 982 14 760.42
1152 151 982 15 760.42
1153 151 982 16 760.42
1154 151 982 17 760.42
1155 151 982 18 760.42
1156 151 982 19 760.42
1157 151 982 21 760.42
1158 151 982 22 760.42
1159 151 982 23 760.42
1160 151 982 24 760.42
1161 151 982 25 760.42
1162 151 982 26 760.42
1163 151 983 1 760.42
1164 151 983 2 760.42
1165 151 983 3 760.42
1166 151 983 4 760.42
1167 151 983 5 760.42
1168 151 983 6 760.42
1169 151 983 7 760.42
1170 151 983 8 760.42
1171 151 983 9 760.42
1172 151 983 10 760.42
1173 151 983 11 760.42
1174 151 983 12 760.42
1175 151 983 13 760.42
1176 151 983 14 760.42
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 5 - SMITH RANCH FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
1177 151 983 15 760.42
1178 151 983 16 760.42
1179 151 983 17 760.42
1180 151 983 18 760.42
1181 151 983 19 760.42
1182 151 983 20 760.42
1183 151 983 21 760.42
1184 151 983 22 760.42
1185 151 983 23 760.42
1186 151 983 24 760.42
1187 151 983 25 760.42
1188 151 983 26 760.42
1189 151 983 27 760.42
1190 151 983 28 760.42
1191 151 983 29 760.42
1192 151 983 30 760.42
1193 151 983 31 760.42
1194 151 983 32 760.42
1195 151 983 33 760.42
1196 151 983 34 760.42
1197 151 983 35 760.42
1198 151 983 36 760.42
1199 151 983 37 760.42
1200 151 984 1 760.42
912,504.00
CITY OF FAIRFIELD
RESOLUTION NO. 2026-133
APPROVING THE FISCAL YEAR 2026-2027 ENGINEER’S REPORT, CONFIRMING THE FISCAL YEAR 2026-2027 DIAGRAM AND ASSESSMENTS, AND ORDERING THE FISCAL YEAR 2026-2027 IMPROVEMENTS FOR LANDSCAPING MAINTENANCE DISTRICT NO. 6 – PEPPERTREE DRIVE
WHEREAS, the fiscal year (FY) 2022-2023 assessment revenue for Landscaping Maintenance District No. 6 – Peppertree Drive (LLMD No. 6 or District) was insufficient to provide a level of landscape maintenance services comparable to the level of services provided in FY 202 1-2022; and
WHEREAS, on August 16, 2022, the council issued a General Fund loan of $28,000 to LLMD No. 6 to supplement assessment revenue and minimize the disruption of services through FY 2022 - 2023 while the City conducted a balloting process in accordance with Article XIII D of the California Constitution (Article XIII D), also known as Proposition 218 , to propose to property owners the formation of LLMD No. 2023-6 (Peppertree), a new maintenance district with higher assessments that would adequately fund the services; and
WHEREAS, the loan was issued at 0% interest with a five -year repayment term commencing in FY 2023-2024 and concluding at the end of FY 2027-2028; and
WHEREAS, on June 7, 2023 , based upon the tabulation of the assessment ballots, the council determined that a majority protest, as defined in Section 53753 of the Government Code, was filed by the property owners in the proposed LLMD No. 2023-6 (Peppertree); and
WHEREAS, in accordance with Section 22593 of the Streets and Highways Code, the council abandoned formation proceedings; and
WHEREAS, all landscaping maintenance services in the Peppertree community will continue to be funded by assessments levied under the existing LLMD No. 6; and
WHEREAS, by its Resolution No. 91 136, A Continuing Resolution Directing Preparation of Annual Report for Maintenance Assessment Districts, this council designated an engineer (Engineer) and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (commencing with Section 22500) (Act), which report is on file in the office of the city clerk; and
WHEREAS, pursuant to Resolution No. 91 -136, the Engineer prepared a supplement to said report in accordance with the Act for District for the fiscal year commencing July 1, 202 6, and ending June 30, 202 7, and said re port, as supplemented by the supplemental report, on file in the office of the city clerk, shall constitute the engineer’s report for fiscal year (FY) 202 6-2027 (Engineer’s Report); and
RES. NO. 2026-133
WHEREAS, the council duly considered the Engineer’s Report and found it to be sufficient in every particular, whereupon the council, pursuant to its Resolution No. 202 6-91, adopted on May 26, 2026, preliminarily approved the Engineer’s Report and declared its intention to levy and collect assessments within the District fo r FY 2026 -2027, and appointed June 16, 2026 , at the hour of 6:00 p.m., in the City Council Chamber, Civic Center, 1000 Webster Street, Fairfield, California, as the time and place for a public hearing by the council on the question of the levy and collecti on of the proposed assessments, notice of which hearing was given as required by law; and
WHEREAS, said hearing was duly and regularly held at the appointed time and place, and all interested persons were given an opportunity to hear and be heard regardin g protests and objections to the levy and collection of the proposed assessments against lots or parcels of real property within the District for FY 2026 -2027. The council considered all oral and written statements, protests, and communications made or filed by interested persons.
NOW, THEREFORE, THE COUNCIL OF THE CITY OF FAIRFIELD HEREBY RESOLVES:
Section 1. Based upon its review of the Engineer's Report, a copy of which has been filed with the city clerk, and other information presented to the council, the council finds and determines (i) that the land within the District will be benefited by the improvements described in the Engineer's Report, including the installation, operation, maintenance and servicing of landscaping within the boundaries of the D istrict, (ii) that the District includes all of the land so benefited, and (iii) that the net amount to be assessed upon the land within the District for FY 2026-2027 in accordance with the Engineer's Report is apportioned by a method and formula that 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. All oral and written protests and objections are overruled by the council.
Section 2. The council declares that the diagram and assessment in the Engineer's Report are confirmed.
Section 3. The council orders the improvements described in the Engineer's Report to be made.
Section 4. The assessment is in compliance with the provisions of the Act, and the council has complied with all laws pertaining to the levy of an annual assessment pursuant to the Act.
Section 5. The assessment is levied without regard to property valuation.
Section 6. The assessment is levied for the purpose of paying the fourth of five annual loan repayments of $5,600 and the costs and expenses of the maintenance and operation of the improvements within the District descri bed in the Engineer's Report, including the installation,
RES. NO. 2026-133
operation, maintenance and servicing of landscaping within the boundaries of the District for FY 2026-2027.
Section 7. The adoption of this resolution constitutes the levy of the assessment for th e fiscal year commencing July 1, 2026, and ending June 30, 2027. The FY 2026-2027 assessment levy for the District is proposed to decrease from the FY 2025 -2026 rate of $60 per parcel to $32.30 per parcel which is equal to the assessment levied in FY 1996-1997.
Section 8. The maintenance and servicing of landscaping within the boundaries of the District shall be performed pursuant to law.
Section 9. The county auditor of the County of Solano shall enter on the county assessment roll opposite each lot or p arcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as county taxes are collected.
Section 10. The city clerk is authorized and directed to file the diagram and assessment, or a certified copy of the diagram and assessment, with the county auditor of the County of Solano, together with a certified copy of this resolution upon its adoption.
PASSED AND ADOPTED this 16th day of June 2026, by the following vote:
AYES: MEMBERS: BERTANI/CARR/PANDURO/SANDHU/TONNESEN/WILLIAMS NOES: MEMBERS: _________________________________________________ ABSENT: MEMBERS: _________________________________________________ ABSTAIN: MEMBERS: _________________________________________________
_________________________________________________
ACTING MAYOR
ATTEST:
___________________________
CITY CLERK
CITY OF FAIRFIELD
LANDSCAPING
MAINTENANCE DISTRICT NO. 6 – PEPPERTREE
ENGINEER’S REPORT
FISCAL YEAR 2026-2027
CONTENTS
1. Assessment
2. Method of Apportionment
3. Description of Work
4. Summary Statement of Influencing Factors for Maintenance District Budget
5. District Budget
6. Assessments for Each Parcel
1 ASSESSMENT
WHEREAS, on June 4, 1991, the City Council of the City of Fairfield, California (Council), pursuant to the provisions of the Landscaping and Lighting Act of 1972, adopted Resolution No. 91-136, A Continuing Resolution Directing Preparation of Annual Reports for Maintenance Assessment Districts; and
WHEREAS, said resolution directed the undersigned to prepare and file a report pursuant to Section 22565 et seq. of said Act.
NOW, THEREFORE, the undersigned, by virtue of the power vested in me under said Act and the order of the Council, hereby makes the following assessment to cover the portion of the estimated cost of the maintenance of improvements and the costs and expenses incidental thereto for the Landscaping Maintenance District No 6 – Peppertree (District).
The amount to be paid for the expenses is as shown in section 5 of this report.
Reference is made to the original assessment diagram for the District dated May 1987, which is hereby amended by the assessment roll contained herein.
I do hereby assess the net amount upon all assessable lots or parcels of land within the District by apportioning that amount among the several lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the maintenance of the improvements.
Each lot or parcel of land assessed is described in the assessment list by reference to its parcel number as shown on the assessor's maps of the County of Solano for the fiscal year (FY) 2026- 2027 and includes all such parcels excepting those portions thereof within existing public roads or right of way. For a more particular description of said property, reference is hereby made to the deeds and maps on file and of record in the office of the county recorder of said County.
Dated: ______________________ ____________________________ Ryan Panganiban
City Engineer/Asst. Director of Public Works
R.C.E. No. 74795
Expires 12/31/27
2 METHOD OF APPORTIONMENT OF ASSESSMENT
The assessments are apportioned on an equal basis to each of the assessable residential units within the District. Un-subdivided areas within the District will be assessed based on the acreage of the parcels within each un-subdivided area.
3 DESCRIPTION OF AUTHORIZED WORK
The following is a brief description of the improvements that may be maintained contingent upon available budget and resources:
1. The landscaped areas located between the curb and sidewalk along both sides of Peppertree Drive.
2. The landscaped areas located on the south side of Cement Hill Road from approximately 525 feet west of the western intersection of Peppertree Drive and Cement Hill Road to approximately 660 feet east of the same intersection. This area represents landscaping installed as a part of the landscaping contracts for Laurel Park Unit No. 1 and Laurel Park Estates.
4 SUMMARY STATEMENT OF INFLUENCING FACTORS
FOR MAINTENANCE DISTRICT BUDGET
The FY 2026-2027 assessment levy for the Peppertree district is proposed to decrease from the FY 2025-2026 rate of $60 per parcel to $32.30 per parcel which is equal to the assessment levied in FY 1996-1997.
On August 16, 2022, t he Council issued a General Fund l oan of $28,000 to the District to supplement assessment revenue and support services through FY 2022 -2023. The loan was issued at 0% interest with a five -year repayment term, commencing in FY 2023 -2024 and concluding at the end of FY 2027-2028.
Assessments levied in FY 2026-2027 will be applied to the fourth of five annual loan repayments of $5,600.
LANDSCAPING MAINTENANCE DISTRICT NO. 6 - PEPPERTREE DRIVE FUND 172
FY 2026-2027 BUDGET PROJECTIONS
BUDGET
OBJECT FY24-25 Actual FY25-26 Actual* FY25-26 Original FY25-26 Proj FY26-27 Proj FY27-28 Proj** FY28-29 Proj FY29-30 Proj FY30-31 Proj 6106 - SPECIAL ASSESSMENTS 28,320 14,160 28,320 28,320 15,246 15,246 15,246 15,246 15,246 6401 - INT INC ON POOLED INVESTMENTS 1,492 613 405 613 281 55 - - - 7600 - TRANSFERS IN - - - - 6,445 6,638 6,838 7,043 7,254 TOTAL REVENUE 29,812 14,773 28,725 28,933 21,972 21,939 22,083 22,288 22,500 City Staff Costs
8101 - SALARIES 8,496 6,128 10,945 10,945 10,958 5,479 5,479 5,479 5,479 8102 - AS NEEDED LABOR - - - - - - - - - 8103 - OVERTIME 52 39 - 39 40 20 20 20 20 8105 - LEAVE TIME 2,055 1,264 - 1,264 1,302 651 651 651 651 8107 - EMERGENCY PAID SICK LEAVE - - - - - - - - - 8108 - SUPPLEMENTAL SICK LEAVE - - - - - - - - - 8111 - BUDGETED SALARY SAVINGS - - (551) - - - - - - 8207 - PERS CONTRIBUTIONS - - - 30 - - - - - 8209 - MEDICARE TAX 167 133 156 156 156 78 78 78 78 8210 - DEFERRED COMPENSATION 862 657 872 872 1,000 500 500 500 500 8211 - ICMA VANTAGECARE RETIREE HLTH 50 31 51 51 51 26 26 26 26 8212 - POB ER RATE 423 396 432 432 420 210 210 210 210 8213 - PARS CONTRIBUTIONS - - - - - - - - - 8216 - SOCIAL SECURITY (PT) - - - - - - - - - 8219 - UNIFORM/EQUIP/BOOT/AUTO 10 8 10 10 10 5 5 5 5 8220 - MEDICAL 1,896 1,104 1,681 1,681 1,705 852 852 852 852 8221 - DENTAL AND VISION 108 54 85 85 72 36 36 36 36 8231 - BUDGETED BENEFITS SAVINGS - - - - - - - - - 8235 - LIFE/DISABILITY INSURANCE 37 26 39 39 38 19 19 19 19 8238 - SPECIAL COMPENSATION 12 22 36 36 36 18 18 18 18 8240 - PERS-MISCELLANEOUS-CLASSIC 462 226 452 452 225 112 112 112 112 8241 - PERS-MISCELLANEOUS-PEPRA 638 549 662 662 903 451 451 451 451 8242 - PERS-MISCELLANEOUS-UNFUND LIAB 2,653 2,568 3,133 3,133 3,299 1,650 1,650 1,650 1,650 8814 - WC INSURANCE CHARGES 351 307 359 359 771 386 386 386 386 8830 - VACATION/SICK LEAVE CHARGES 915 774 938 938 644 322 322 322 322 Subtotal - City Staff Costs 19,187 14,283 19,301 21,185 21,630 10,815 10,815 10,815 10,815 Other Administration
8302 - POSTAGE-OUTSIDE COURIER - - - - - - - - - 8334 - STREET LIGHTS - - - - - - - - - 8836 - COST ALLOCATION - - - - 6,445 6,638 6,838 7,043 7,254 8911 - OTHER CONSULTING SERVICES - - - - - - - - - 9003 - ADVERTISING 713 - 721 400 412 424 437 450 464 9038 - COUNTY ADMIN EXPENSES 283 142 283 283 152 152 152 152 152 Subtotal - Other Administration 996 142 1,004 683 7,010 7,215 7,427 7,645 7,870 Operations
8405 - LANDSCAPING MAINTENANCE 5,716 4,206 5,802 5,881 5,500 2,000 2,000 2,000 2,000 8441 - OTHER CONTRACTUAL SERVICES - - - - - - - - - 8704 - WATER SERVICES 4,386 2,275 3,000 3,000 2,800 845 900 900 900 9028 - OTHER EXPENSES 900 2,392 2,000 3,000 2,000 1,000 900 900 900 9505 - PJCT CST-CONSTRUCTION - - - - - - - - - 9512 - PJCT CST-REP/MAINT-DISTRICTS - - - - - - - - - Subtotal - Operations 11,002 8,873 10,802 11,881 10,300 3,845 3,800 3,800 3,800 TOTAL EXPENSE 31,185 23,298 31,107 33,749 38,939 21,875 22,042 22,260 22,485 NET SURPLUS/DEFICIT (1,373) (8,525) (2,382) (4,816) (16,968) 64 41 28 15
FUND BALANCE
Beginning Fund Balance 22,560 21,813 17,533 21,813 16,997 29 94 135 163 Net Surplus/Deficit (1,373) (8,525) (2,382) (4,816) (16,968) 64 41 28 15 Mkt Val-Unrealized Gain/Loss 625 - - - - - - - - ENDING FUND BALANCE 21,813 13,288 15,151 16,997 29 94 135 163 177
CASH BALANCE
Beginning Cash Balance 45,837 39,016 40,466 39,016 28,105 5,538 2 43 71 Beginning Receivables 333 347 - 347 - - - - - Ending Receiveables (347) - - - - - - - - Beginning Accounts Payable (677) (843) - (843) - - - - - Ending Accounts Payable 843 - - - - - - - - Beginning balance: Loan from City (22,400) (16,800) (16,800) (16,800) (11,200) (5,600) - - - Ending balance: Loan from City 16,800 11,200 11,200 11,200 5,600 - - - - Net Surplus/Deficit (1,373) (8,525) (2,382) (4,816) (16,968) 64 41 28 15 ENDING CASH BALANCE 39,016 24,396 32,484 28,105 5,538 2 43 71 86 *As of 05/06/2026
**Intergovernmental Loan will be paid in full by the end of FY 27-28
LANDSCAPING MAINTENANCE DISTRICT NO. 6 - PEPPERTREE
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
1 168 307 1 32.30
2 168 307 2 32.30
3 168 307 3 32.30
4 168 307 4 32.30
5 168 307 5 32.30
6 168 307 6 32.30
7 168 307 7 32.30
8 168 307 8 32.30
9 168 307 9 32.30
10 168 307 10 32.30
11 168 307 11 32.30
12 168 307 12 32.30
13 168 307 13 32.30
14 168 307 14 32.30
15 168 307 15 32.30
16 168 310 33 3,456.10
17 168 310 49 32.30
18 168 411 1 32.30
19 168 411 2 32.30
20 168 411 3 32.30
21 168 412 1 32.30
22 168 412 2 32.30
23 168 412 3 32.30
24 168 412 4 32.30
25 168 412 5 32.30
26 168 412 6 32.30
27 168 412 7 32.30
28 168 412 8 32.30
29 168 412 9 32.30
30 168 412 10 32.30
31 168 412 11 32.30
32 168 412 12 32.30
33 168 412 13 32.30
34 168 421 1 32.30
35 168 421 2 32.30
36 168 421 3 32.30
37 168 421 4 32.30
38 168 421 5 32.30
39 168 421 6 32.30
40 168 421 7 32.30
41 168 421 8 32.30
42 168 422 1 32.30
43 168 422 2 32.30
44 168 422 3 32.30
45 168 422 4 32.30
46 168 422 5 32.30
47 168 422 6 32.30
48 168 423 1 32.30
49 168 423 2 32.30
LANDSCAPING MAINTENANCE DISTRICT NO. 6 - PEPPERTREE
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
50 168 423 3 32.30
51 168 423 4 32.30
52 168 423 5 32.30
53 168 423 6 32.30
54 168 424 1 32.30
55 168 424 2 32.30
56 168 424 3 32.30
57 168 424 4 32.30
58 168 424 5 32.30
59 168 424 6 32.30
60 168 424 7 32.30
61 168 424 8 32.30
62 168 424 9 32.30
63 168 424 10 32.30
64 168 424 11 32.30
65 168 424 12 32.30
66 168 424 13 32.30
67 168 424 14 32.30
68 168 424 15 32.30
69 168 424 16 32.30
70 168 424 17 32.30
71 168 424 18 32.30
72 168 424 19 32.30
73 168 424 20 32.30
74 168 424 21 32.30
75 168 424 22 32.30
76 168 424 23 32.30
77 168 424 24 32.30
78 168 424 25 32.30
79 168 424 26 32.30
80 168 424 27 32.30
81 168 424 28 32.30
82 168 424 29 32.30
83 168 425 1 32.30
84 168 425 2 32.30
85 168 425 3 32.30
86 168 425 4 32.30
87 168 425 5 32.30
88 168 425 6 32.30
89 168 425 7 32.30
90 168 425 8 32.30
91 168 425 9 32.30
92 168 425 10 32.30
93 168 425 11 32.30
94 168 425 12 32.30
95 168 425 13 32.30
96 168 425 14 32.30
97 168 425 15 32.30
98 168 425 16 32.30
LANDSCAPING MAINTENANCE DISTRICT NO. 6 - PEPPERTREE
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
99 168 425 17 32.30
100 168 425 18 32.30
101 168 435 1 32.30
102 168 435 2 32.30
103 168 435 3 32.30
104 168 435 4 32.30
105 168 435 5 32.30
106 168 435 6 32.30
107 168 435 7 32.30
108 168 435 8 32.30
109 168 435 9 32.30
110 168 435 10 32.30
111 168 435 11 32.30
112 168 435 12 32.30
113 168 435 13 32.30
114 168 435 14 32.30
115 168 435 15 32.30
116 168 435 16 32.30
117 168 435 17 32.30
118 168 435 18 32.30
119 168 435 19 32.30
120 168 435 20 32.30
121 168 451 1 32.30
122 168 451 2 32.30
123 168 451 3 32.30
124 168 451 4 32.30
125 168 451 5 32.30
126 168 451 6 32.30
127 168 451 7 32.30
128 168 451 8 32.30
129 168 451 9 32.30
130 168 451 10 32.30
131 168 451 11 32.30
132 168 451 12 32.30
133 168 451 13 32.30
134 168 451 14 32.30
135 168 451 15 32.30
136 168 451 16 32.30
137 168 451 17 32.30
138 168 451 18 32.30
139 168 451 19 32.30
140 168 451 20 32.30
141 168 451 21 32.30
142 168 452 1 32.30
143 168 452 2 32.30
144 168 452 3 32.30
145 168 452 4 32.30
146 168 452 5 32.30
147 168 452 6 32.30
LANDSCAPING MAINTENANCE DISTRICT NO. 6 - PEPPERTREE
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
148 168 452 7 32.30
149 168 453 1 32.30
150 168 453 2 32.30
151 168 453 3 32.30
152 168 453 4 32.30
153 168 453 5 32.30
154 168 453 6 32.30
155 168 453 7 32.30
156 168 453 8 32.30
157 168 453 9 32.30
158 168 453 10 32.30
159 168 453 11 32.30
160 168 453 12 32.30
161 168 453 13 32.30
162 168 453 14 32.30
163 168 453 15 32.30
164 168 453 16 32.30
165 168 453 17 32.30
166 168 453 18 32.30
167 168 453 19 32.30
168 168 453 20 32.30
169 168 453 21 32.30
170 168 453 22 32.30
171 168 453 23 32.30
172 168 453 24 32.30
173 168 453 25 32.30
174 168 454 1 32.30
175 168 454 2 32.30
176 168 454 3 32.30
177 168 454 4 32.30
178 168 454 5 32.30
179 168 454 6 32.30
180 168 454 7 32.30
181 168 454 8 32.30
182 168 454 9 32.30
183 168 454 10 32.30
184 168 454 11 32.30
185 168 454 12 32.30
186 168 454 13 32.30
187 168 454 14 32.30
188 168 454 15 32.30
189 168 456 1 32.30
190 168 456 2 32.30
191 168 456 3 32.30
192 168 456 4 32.30
193 168 456 5 32.30
194 168 456 6 32.30
195 168 456 7 32.30
196 168 456 8 32.30
LANDSCAPING MAINTENANCE DISTRICT NO. 6 - PEPPERTREE
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
197 168 456 9 32.30
198 168 456 10 32.30
199 168 456 11 32.30
200 168 456 12 32.30
201 168 456 13 32.30
202 168 456 14 32.30
203 168 456 15 32.30
204 168 456 16 32.30
205 168 456 17 32.30
206 168 456 18 32.30
207 168 456 19 32.30
208 168 456 20 32.30
209 168 461 1 32.30
210 168 461 2 32.30
211 168 461 3 32.30
212 168 461 4 32.30
213 168 461 5 32.30
214 168 461 6 32.30
215 168 461 7 32.30
216 168 461 8 32.30
217 168 461 9 32.30
218 168 461 10 32.30
219 168 461 11 32.30
220 168 461 12 32.30
221 168 461 13 32.30
222 168 461 14 32.30
223 168 461 15 32.30
224 168 461 16 32.30
225 168 461 17 32.30
226 168 461 18 32.30
227 168 461 19 32.30
228 168 461 20 32.30
229 168 461 21 32.30
230 168 461 22 32.30
231 168 461 23 32.30
232 168 461 24 32.30
233 168 461 25 32.30
234 168 461 26 32.30
235 168 461 27 32.30
236 168 461 28 32.30
237 168 461 29 32.30
238 168 461 30 32.30
239 168 461 31 32.30
240 168 461 32 32.30
241 168 462 1 32.30
242 168 462 2 32.30
243 168 463 1 32.30
244 168 463 2 32.30
245 168 464 1 32.30
LANDSCAPING MAINTENANCE DISTRICT NO. 6 - PEPPERTREE
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
246 168 464 2 32.30
247 168 464 3 32.30
248 168 464 4 32.30
249 168 464 5 32.30
250 168 464 6 32.30
251 168 464 7 32.30
252 168 464 8 32.30
253 168 464 9 32.30
254 168 464 10 32.30
255 168 465 1 32.30
256 168 465 2 32.30
257 168 465 3 32.30
258 168 465 4 32.30
259 168 465 5 32.30
260 168 465 6 32.30
261 168 465 7 32.30
262 168 465 8 32.30
263 168 465 9 32.30
264 168 466 1 32.30
265 168 466 2 32.30
266 168 466 3 32.30
267 168 466 4 32.30
268 168 481 1 32.30
269 168 481 2 32.30
270 168 481 3 32.30
271 168 481 4 32.30
272 168 481 5 32.30
273 168 482 1 32.30
274 168 482 2 32.30
275 168 482 3 32.30
276 168 482 4 32.30
277 168 482 5 32.30
278 168 482 6 32.30
279 168 482 7 32.30
280 168 482 8 32.30
281 168 482 9 32.30
282 168 482 10 32.30
283 168 482 11 32.30
284 168 482 12 32.30
285 168 482 13 32.30
286 168 482 14 32.30
287 168 482 15 32.30
288 168 482 16 32.30
289 168 482 17 32.30
290 168 482 18 32.30
291 168 482 19 32.30
292 168 482 20 32.30
293 168 482 21 32.30
294 168 482 22 32.30
LANDSCAPING MAINTENANCE DISTRICT NO. 6 - PEPPERTREE
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
295 168 482 23 32.30
296 168 482 24 32.30
297 168 483 1 32.30
298 168 483 2 32.30
299 168 483 3 32.30
300 168 483 4 32.30
301 168 483 5 32.30
302 168 483 6 32.30
303 168 483 7 32.30
304 168 483 8 32.30
305 168 483 9 32.30
306 168 483 10 32.30
307 168 484 1 32.30
308 168 484 2 32.30
309 168 484 3 32.30
310 168 484 4 32.30
311 168 484 5 32.30
312 168 484 6 32.30
313 168 484 7 32.30
314 168 484 8 32.30
315 168 484 9 32.30
316 168 484 10 32.30
317 168 491 1 32.30
318 168 491 2 32.30
319 168 491 3 32.30
320 168 491 4 32.30
321 168 491 5 32.30
322 168 492 1 32.30
323 168 492 2 32.30
324 168 492 3 32.30
325 168 492 4 32.30
326 168 493 1 32.30
327 168 493 2 32.30
328 168 493 3 32.30
329 168 493 4 32.30
330 168 493 5 32.30
331 168 493 6 32.30
332 168 493 7 32.30
333 168 493 8 32.30
334 168 494 1 32.30
335 168 494 2 32.30
336 168 494 3 32.30
337 168 494 4 32.30
338 168 494 5 32.30
339 168 494 6 32.30
340 168 494 7 32.30
341 168 494 8 32.30
342 168 494 9 32.30
343 168 494 10 32.30
LANDSCAPING MAINTENANCE DISTRICT NO. 6 - PEPPERTREE
FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
344 168 494 11 32.30
345 168 494 12 32.30
346 168 494 13 32.30
347 168 494 14 32.30
348 168 494 15 32.30
349 168 494 17 32.30
350 168 494 19 32.30
351 168 494 21 32.30
352 168 494 23 32.30
353 168 494 25 32.30
354 168 494 26 32.30
355 168 494 27 32.30
356 168 494 28 32.30
357 168 494 30 32.30
358 168 494 31 32.30
359 168 494 32 32.30
360 168 494 33 32.30
361 168 494 34 32.30
362 168 494 35 32.30
363 168 494 36 32.30
364 168 494 37 32.30
365 168 494 39 32.30
366 168 494 40 32.30
15,245.60
CITY OF FAIRFIELD
RESOLUTION NO. 2026-134
APPROVING THE FISCAL YEAR 2026-2027 ENGINEER’S REPORT, CONFIRMING THE FISCAL YEAR 2026-2027 DIAGRAM AND ASSESSMENTS, AND ORDERING THE FISCAL YEAR 2026-2027 IMPROVEMENTS FOR LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 7 –
ROLLING HILLS
WHEREAS, the fiscal year (FY) 2021-2022 and 2022-2023 assessment revenue for Landscaping and Lighting Maintenance District No. 7 – Rolling Hills (LLMD No. 7 or District) was insufficient to provide a level of landscape maintenance services comparable to the level of services provided in FY 2020-2021; and
WHEREAS, on May 3, 2022, the council issued a General Fund loan of $410,000 to LLMD No. 7 to supplement assessment revenue and minimize the disruption of services through FY 2022-2023 while the City conducted a balloting process in accordance with Article XIII D of the California Constitution (Article XIII D), also known as Propos ition 218, to propose to property owners the formation of LLMD No. 2023-7 (Rolling Hills), a new maintenance district with higher assessments that would adequately fund the services; and
WHEREAS, the loan was issued at 0% interest with a five -year repayment term commencing in FY 2023-2024 and concluding at the end of FY 2027-2028; and
WHEREAS, on June 7, 2023 , based upon the tabulation of the assessment ballots, the council determined that a majority protest, as defined in Section 53753 of the Gov ernment Code, was filed by the property owners in the proposed LLMD No. 2023-7 (Rolling Hills); and
WHEREAS, in accordance with Section 22593 of the Streets and Highways Code, the council abandoned formation proceedings; and
WHEREAS, all landscaping and lighting maintenance services in the Rolling Hills community will continue to be funded by assessments levied under the existing LLMD No. 7; and
WHEREAS, by its Resolution No. 91 136, A Continuing Resolution Directing Preparation of Annual Report for Maintenance Assessment Districts, this council designated an engineer (Engineer) and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets an d Highways Code (commencing with Section 22500) (Act), which report is on file in the office of the city clerk; and
WHEREAS, pursuant to Resolution No. 91 -136, the Engineer prepared a supplement to said report in accordance with the Act for District for the fiscal year commencing July 1, 202 6, and ending June 30, 202 7, and said report, as supplemented by the supplemental report, on file in
RES. NO. 2026-134
the office of the city clerk, shall constitute the engineer’s report for FY 202 6-2027 (Engineer’s Report); and
WHEREAS, the council duly considered the Engineer’s Report and found it to be sufficient in every particular, whereupon the council, pursuant to its Resolution No. 2025 -92, adopted on May 26, 2026, preliminarily approved the Engineer’s Report and declared its intention to levy and collect assessments within the District for FY 202 6-2027, and appointed J une 16, 2026 , at the hour of 6:00 p.m., in the City Council Chamber, Civic Center, 1000 Webster Street, Fairfield, California, as the time and place for a pu blic hearing by the council on the question of the levy and collection of the proposed assessments, notice of which hearing was given as required by law; and
WHEREAS, said hearing was duly and regularly held at the appointed time and place, and all interested persons were given an opportunity to hear and be heard regarding protests and objections to the levy and collection of the proposed assessments against lots or parcels of real property within the District for FY 202 6-2027. The council considered all o ral and written statements, protests, and communications made or filed by interested persons.
NOW, THEREFORE, THE COUNCIL OF THE CITY OF FAIRFIELD HEREBY RESOLVES:
Section 1. Based upon its review of the Engineer's Report, a copy of which has been filed with the city clerk, and other information presented to the council, the council finds and determines (i) that the land within the District will be benefited by the improvements described in the Engineer's Report, including the maintenance and servicing of street lights, and appurtenant facilities located in and along public streets, roadways and rights -of-way and the installation, operation, maintenance and servicing of landscaping within the boundaries of the District, (ii) that the District includes all of the land so benefited, and (iii) that the net amount to be assessed upon the land within the District for FY 202 6-2027 in accordance with the Engineer's Report is apportioned by a method and formula that 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. All oral and written protests and objections are overruled by the council.
Section 2. The council declares that the diagram and assessment in the Engineer's Report are confirmed.
Section 3. The council orders the improvements described in the Engineer's Report to be made.
Section 4. The assessment is in compliance with the provisions of the Act, and the council has complied with all laws pertaining to the levy of an annual assessment pursuant to the Act.
Section 5. The assessment is levied without regard to property valuation.
RES. NO. 2026-134
Section 6. The assessment is levied for the purpose of paying the fourth of five annual loan repayments of $82,000 and the costs and expenses of the maintenance and operation of the improvements within the District described in the Engineer's Report, including the maintenance and servicing of street lights, and appurtenant facilities located in and alon g public streets, roadways and rights -of-way and the installation, operation, maintenance and servicing of landscaping within the boundaries of the District for FY 2026-2027.
Section 7. The adoption of this resolution constitutes the levy of the assessme nt for the fiscal year commencing July 1, 2026, and ending June 30, 2027. The FY 2026 -2027 assessment levy for the Rolling Hills district is proposed to decrease from the amount levied in FY 2025-2026. The assessment for the Rolling Hills development is pr oposed to decrease from $300 per parcel to $196.23 per parcel, and the assessment for the Serpas Ranch development is proposed to decrease from $250 per parcel to $151.26 per parcel. The proposed FY 2026-2027 rates are equal to the assessments levied in FY 1996-1997. Assessments for commercial properties are proposed at $0 per parcel pending verification of the amount levied in FY 1996 -1997. Upon verification of rates, assessments for commercial properties will be resumed in FY 2027-2028.
Section 8. The maintenance and servicing of streetlights, and appurtenant facilities located in and along public streets, roadways and rights -of-way and the installation, operation, maintenance and servicing of landscaping within the boundaries of the District shall be performed pursuant to law.
Section 9. The county auditor of the County of Solano shall enter on the county assessment roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as county taxes are collected.
Section 10. The city clerk is authorized and directed to file the diagram and assessment, or a certified copy of the diagram and assessment, with the county auditor of the County of Solano, together with a certified copy of this resolution upon its adoption.
RES. NO. 2026-134
PASSED AND ADOPTED this 16th day of June 2026, by the following vote:
AYES: MEMBERS: BERTANI/CARR/PANDURO/SANDHU/TONNESEN/WILLIAMS NOES: MEMBERS: _________________________________________________ ABSENT: MEMBERS: _________________________________________________ ABSTAIN: MEMBERS: _________________________________________________
_________________________________________________
ACTING MAYOR
ATTEST:
___________________________
CITY CLERK
CITY OF FAIRFIELD
LANDSCAPING AND LIGHTING
MAINTENANCE DISTRICT NO. 7 – ROLLING HILLS
ENGINEER’S REPORT
FISCAL YEAR 2026-2027
CONTENTS
1. Assessment
2. Method of Apportionment
3. Description of Work
4. Summary Statement of Influencing Factors for Maintenance District Budget
5. District Budget
6. Assessments for Each Parcel
1 ASSESSMENT
WHEREAS, on June 4, 1991, the City Council of the City of Fairfield, California (Council), pursuant to the provisions of the Landscaping and Lighting Act of 1972, adopted Resolution No. 91-136, A Continuing Resolution Directing Preparation of Annual Reports for Maintenance Assessment Districts; and
WHEREAS, said resolution directed the undersigned to prepare and file a report pursuant to Section 22565 et seq. of said Act.
NOW, THEREFORE, the undersigned, by virtue of the power vested in me under said Act and the order of the Council, hereby makes the following assessment to cover the portion of the estimated cost of the maintenance of improvements and the costs and expenses incidental thereto for the Landscaping and Lighting Maintenance District No. 7 – Rolling Hills (District).
The amount to be paid for the expenses is as shown in section 5 of this report.
Reference is made to the original assessment diagram for the District dated May 1988, which is hereby amended by the assessment roll contained herein.
I do hereby assess the net amount upon all assessable lots or parcels of land within the District by apportioning that amount among the several lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the maintenance of the improvements.
Each lot or parcel of land assessed is described in the assessment list by reference to its parcel number as shown on the assessor's maps of the County of Solano for the fiscal year (FY) 2026- 2027 and includes all such parcels excepting those portions thereof within existing public roads or right of way. For a more particular description of said property, reference is hereby made to the deeds and maps on file and of record in the office of the county recorder of said County.
Dated:_________________ ____________________________
Ryan Panganiban
City Engineer/Asst. Director of Public Works
R.C.E. No. 74795
Expires 12/31/27
2 METHOD OF APPORTIONMENT OF ASSESSMENT
The assessment for arterial street landscaping and open space maintenance is apportioned on an equal basis to each of the r esidential lots within the District. Lots within the Rolling Hills development are assessed an additional amount for maintenance of the parkway strips adjacent to the lots. Commercial parcels are not assessed in FY 2026-2027.
3 DESCRIPTION OF AUTHORIZED WORK
The following is a brief description of the improvements that may be maintained contingent upon available budget and resources:
1. Maintenance of all streetlights in the public right-of-way.
2. Hilborn Road, Lyon Road & Martin Road: Maintenance of all landscaping in the median islands and in the parkway strips between the curb and public right-of-way on both sides of the road.
3. Residential Streets: Maintenance of all landscaping between the curb and sidewalk on all residential streets, except in the Sanctuary development.
4. Maintenance of all lands owned by the City of Fairfield designated as open space.
5. Any other necessary maintenance to sustain the integrity of the landscape and lighting improvements within the District.
6. Solano Foothills Drive: Maintenance of all landscaping in the parkway strips on both sides of the road.
4 SUMMARY STATEMENT OF INFLUENCING FACTORS
FOR MAINTENANCE DISTRICT BUDGET
The total FY 2026-2027 assessment levy for the Rolling Hills district is proposed to decrease from the amount levied in FY 2025-2026. The assessment for the Rolling Hills development is proposed to decrease from $300 per parcel to $196.23 per parcel, and the assessment for the Serpas Ranch development is proposed to decrease from $250 per parcel to $151.26 per parcel. The proposed FY 2026-2027 rates are equal to the assessments levied in FY 1996-1997.
Assessments for commercial properties at the intersection of Hilborn Road and Lyon Road are proposed at $0 per parcel pending verification of the amount levied in FY 1996 -1997. Upon verification of rates, assessments for commercial properties will be resumed in FY 2027-2028.
On May 3, 2022, the Council issued a General Fund loan of $410,000 to the District to supplement assessment revenue and support services through FY 2022 -2023. The loan was issued at 0% interest with a five -year repayment term, commencing in FY 2023 -2024 and concluding at the end of FY 2027-2028.
Assessments levied in FY 2026-2027 will be applied to the fourth of five annual loan repayments of $82,000.
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 7 - ROLLING HILLS FUND 173
FY 2026-2027 BUDGET PROJECTIONS
BUDGET
OBJECT FY24-25 Actual FY 25-26 Actual* FY 25-26 Original FY25-26 Proj FY26-27 Proj FY27-28 Proj* FY28-29 Proj FY29-30 Proj FY30-31 Proj 7004 - SALE OF MAPS/PUBLICATIONS - - - - - - - - - 6106 - SPECIAL ASSESSMENTS 318,779 159,712 319,425 319,425 185,290 185,290 185,290 185,290 185,290 6401 - INT INC ON POOLED INVESTMENTS 7,613 2,242 1,316 2,242 980 67 28 70 95 7600 - TRANSFERS IN 35,374 32,426 35,374 35,374 85,628 86,912 88,234 89,597 91,000 7601 - TRANS IN GENERAL FUND 011 - - - - - - - - - TOTAL REVENUE 361,766 194,381 356,115 357,041 271,897 272,268 273,553 274,956 276,385 City Staff Costs
8101 - SALARIES 30,623 11,922 22,136 22,136 21,192 12,715 13,987 14,407 14,839 8102 - AS NEEDED LABOR - - - - - - - - - 8103 - OVERTIME 635 168 - 168 173 104 115 118 121 8105 - LEAVE TIME 7,755 2,302 - 2,302 2,371 1,423 1,565 1,612 1,660 8107 - EMERGENCY PAID SICK LEAVE - - - - - - - - - 8108 - SUPPLEMENTAL SICK LEAVE - - - - - - - - - 8109 - EMERGENCY DUTY PAY (EOC) - - - - - - - - - 8111 - BUDGETED SALARY SAVINGS - - (1,109) - - - - - - 8201 - LEAVE PAYOFFS - - - - - - - - - 8207 - PERS CONTRIBUTIONS - - - - - - - - - 8209 - MEDICARE TAX 612 287 310 310 299 179 197 203 209 8210 - DEFERRED COMPENSATION 2,580 1,212 1,905 1,905 1,994 1,196 1,316 1,355 1,396 8211 - ICMA VANTAGECARE RETIREE HLTH 189 65 108 108 108 65 71 73 76 8212 - POB ER RATE 1,630 798 872 872 808 485 533 549 565 8213 - PARS CONTRIBUTIONS - - - - - - - - - 8216 - SOCIAL SECURITY (PT) - - - - - - - - - 8219 - UNIFORM/EQUIP/BOOT/AUTO 19 8 10 10 10 6 6 7 7 8220 - MEDICAL 7,696 2,677 3,885 3,885 3,627 2,176 2,393 2,465 2,539 8221 - DENTAL AND VISION 424 135 207 207 167 100 111 114 117 8231 - BUDGETED BENEFITS SAVINGS - - - - - - - - - 8235 - LIFE/DISABILITY INSURANCE 134 51 81 81 78 47 51 53 54 8238 - SPECIAL COMPENSATION 119 8 120 120 - - - - - 8240 - PERS-MISCELLANEOUS-CLASSIC 1,378 511 1,247 1,247 355 213 234 241 249 8241 - PERS-MISCELLANEOUS-PEPRA 2,700 945 913 913 1,838 1,103 1,213 1,250 1,287 8242 - PERS-MISCELLANEOUS-UNFUND LIAB 10,228 5,325 6,315 6,315 6,357 3,814 4,196 4,321 4,451 8814 - WC INSURANCE CHARGES 1,351 635 724 724 1,484 890 979 1,009 1,039 8830 - VACATION/SICK LEAVE CHARGES 3,521 1,608 1,897 1,897 1,244 746 821 845 871 Subtotal - City Staff Costs 71,593 28,658 39,621 43,200 42,104 25,262 27,789 28,622 29,481 Other Administration
8305 - COMPUTER EXPENSE < $5000 - - - - - - - - - 8803 - PRINTING ISF CHGS - - - - - - - - - 8836 - COST ALLOCATION - - - - 30,219 31,125 32,059 33,021 34,012 8902 - LEGAL FEES - - - - - - - - - 8911 - OTHER CONSULTING SERVICES - - - - 31,573 - - - - 9003 - ADVERTISING 481 384 721 495 510 526 541 558 574 9038 - COUNTY ADMIN EXPENSES 3,188 1,597 3,194 3,194 1,853 1,853 1,853 1,853 1,853 Subtotal - Other Administration 3,669 1,981 3,915 3,690 64,155 33,504 34,453 35,431 36,439 Operations
8334 - STREET LIGHTS 2,226 - 20,000 4,000 4,000 4,000 4,000 4,000 4,000 8404 - WEED ABATEMENT 8,485 - 20,000 10,000 10,000 10,000 10,000 10,000 10,000 8405 - LANDSCAPING MAINTENANCE 152,331 103,382 138,000 137,843 70,000 40,000 90,000 90,000 90,000 8441 - OTHER CONTRACTUAL SERVICES - - - - - - - - - 8701 - PG&E-GAS - - - - - - - - - 8702 - PG&E-ELECTRICITY 1,811 1,166 4,000 2,000 4,000 4,000 4,000 4,000 4,000 8703 - PG&E-ELECTRICITY STREET LIGHTS 16,427 - - 16,000 36,929 38,036 39,177 40,353 41,563 8704 - WATER SERVICES 79,480 88,596 75,000 95,000 40,000 30,000 50,000 50,000 50,000 8905 - SETTLEMENT AGREEMENTS - 18,000 - 18,000 - - - - - 9028 - OTHER EXPENSES 10,430 18,235 10,000 20,000 10,000 9,300 10,000 10,000 10,000 9502 - PJCT CST-ENGNRNG-STUDY/DESIGN - - - - - - - - 9505 - PJCT CST-CONSTRUCTION - - - - - - - - Subtotal - Operations 271,190 229,380 267,000 302,843 174,929 135,336 207,177 208,353 209,563 TOTAL EXPENSE 346,452 260,019 310,536 349,733 281,188 194,103 269,419 272,406 275,483 NET SURPLUS/DEFICIT 15,314 (65,638) 45,578 7,308 (9,290) 78,166 4,133 2,550 902
FUND BALANCE
Beginning Fund Balance (92,382) (73,148) (118,127) (73,148) (65,840) (75,130) 3,036 7,169 9,719 Net Surplus/Deficit 15,314 (65,638) 45,578 7,308 (9,290) 78,166 4,133 2,550 902 Mkt Val-Unrealized Gain/Loss 3,921 - - - - - - - - ENDING FUND BALANCE (73,148) (138,786) (72,548) (65,840) (75,130) 3,036 7,169 9,719 10,621
CASH BALANCE
Beginning Cash Balance 252,791 197,513 131,589 197,513 97,955 6,665 2,831 6,964 9,514 Beginning Receivables 2,321 1,898 - 1,898 - - - - - Ending Receiveables (1,898) - - - - - - - - Beginning Accounts Payable (15,779) (26,764) - (26,764) - - - - - Ending Accounts Payable 26,764 - - - - - - - - Beginning balance: Loan from City (328,000) (246,000) (246,000) (246,000) (164,000) (82,000) - - - Ending balance: Loan from City 246,000 164,000 164,000 164,000 82,000 - - - - Net Surplus/Deficit 15,314 (65,638) 45,578 7,308 (9,290) 78,166 4,133 2,550 902 ENDING CASH BALANCE 197,513 25,009 95,167 97,955 6,665 2,831 6,964 9,514 10,415 *As of 05/06/2026
**Intergovernmental Loan will be paid in full by the end of FY 27-28
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 7 - ROLLING HILLS FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
1 156 161 1 196.23
2 156 161 2 196.23
3 156 161 3 196.23
4 156 161 4 196.23
5 156 161 5 196.23
6 156 161 6 196.23
7 156 161 7 196.23
8 156 161 8 196.23
9 156 161 9 196.23
10 156 161 10 196.23
11 156 161 13 196.23
12 156 161 14 196.23
13 156 161 15 196.23
14 156 161 16 196.23
15 156 161 17 196.23
16 156 161 18 196.23
17 156 161 19 196.23
18 156 161 20 196.23
19 156 161 21 196.23
20 156 161 22 196.23
21 156 161 23 196.23
22 156 162 1 196.23
23 156 162 2 196.23
24 156 162 3 196.23
25 156 162 4 196.23
26 156 162 5 196.23
27 156 162 6 196.23
28 156 162 7 196.23
29 156 162 8 196.23
30 156 162 9 196.23
31 156 162 10 196.23
32 156 163 1 196.23
33 156 163 2 196.23
34 156 163 3 196.23
35 156 163 4 196.23
36 156 163 5 196.23
37 156 163 6 196.23
38 156 163 7 196.23
39 156 163 8 196.23
40 156 163 9 196.23
41 156 171 1 196.23
42 156 171 2 196.23
43 156 171 3 196.23
44 156 171 4 196.23
45 156 172 1 196.23
46 156 172 10 196.23
47 156 172 15 196.23
48 156 172 16 196.23
49 156 172 17 196.23
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 7 - ROLLING HILLS FY 2026-2027 LEVY
PARCEL COUNT BOOK PAGE PARCEL LEVY AMOUNT
50 156 172 18 196.23
51 156 172 19 196.23
52 156 172 20 196.23
53 156 172 21 196.23
54 156 172 22 196.23
55 156 172 23 196.23
56 156 172 24 196.23
57 156 172 25 196.23
58 156 172 26 196.23
59 156 172 27 196.23
60 156 172 28 196.23
61 156 172 29 196.23
62 156 172 30 196.23
63 156 172 31 196.23
64 156 173 1 196.23
65 156 173 2 196.23
66 156 173 3 196.23
67 156 173 4 196.23
68 156 173 5 196.23
69 156 173 6 196.23
70 156 173 7 196.23
71 156 173 8 196.23
72 156 173 9 196.23
73 156 174 1 196.23
74 156 174 2 196.23
75 156 174 3 196.23
76 156 174 4 196.23
77 156 174 5 196.23
78 156 174 6 196.23
79 156 174 7 196.23
80 156 175 1 196.23
81 156 175 2 196.23
82 156 175 3 196.23
83 156 181 1 196.23
84 156 181 2 196.23
85 156 181 3 196.23
86 156 181 4 196.23
87 156 181 5 196.23
88 156 181 6 196.23
89 156 181 7 196.23
90 156 181 8 196.23
91 156 181 9 196.23
92 156 181 10 196.23
93 156 181 11 196.23
94 156 181 12 196.23
95 156 181 13 196.23
96 156 181 14 196.23
97 156 181 28 196.23
98 156 181 29 196.23