CITY OF GARDEN GROVE
ENGINEER’S REPORT
STREET LIGHTING DISTRICT
FISCAL YEAR 2026-27
ORANGE COUNTY, CALIFORNIA
May 4, 2026
PREPARED BY
101 Progress, Suite 250
Irvine, CA 92618
www.weareharris.com
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
TABLE OF CONTENTS
Engineer’s Certification .................................................................................................. i Part I - Overview ........................................................................................................... 1 Part II - Plans and Specifications ................................................................................... 3 Part III – Cost Estimate .................................................................................................. 4 Part IV - Method of Apportionment ............................................................................. 6 Appendix A - Assessment Diagram ............................................................................. 14 Appendix B- Assessment Roll ...................................................................................... 16
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
i
ENGINEER’S CERTIFICATION
AGENCY: THE CITY OF GARDEN GROVE
PROJECT: STREET LIGHTING DISTRICT
TO: THE CITY COUNCIL OF THE
CITY OF GARDEN GROVE
STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2026-27
The preparation of this Annual Engineer’s Report (“ Report”) is in conformance with the obligation of t he City Council for the annual levy of assessments wit hin the Street Lighting District of the City of Gar den Grove to provide lighting services upon each lot or parcel of land in the district in proportion to th e estimated benefit to be received by each such lot o r parcel of land for Fiscal Year 2026-27. Services will be provided through June 30, 2026.
Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“Act”), Article XIIID, Section 5(a) of the State of California Constitution, and in accordance with the City of Garden Grove’s Resolution being adopted by the City Council for:
STREET LIGHTING DISTRICT
(Hereinafter referred to as the “District”),
I, Alison Bouley, authorized representative of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:
PART I
Overview: Provides the background and reason for the District.
PART II
Plans and Specifications: Plans and specifications for the existing and ult imate improvements are as set forth on the lists thereof, attached hereto, and ar e on file in the Office of the City Clerk and are incorporated herein by reference.
ii
PART III
Cost Estimate: An estimate of the costs of the maintenance and/or servicing of the existing and ultimate improvements for Fiscal Year 2026-27, including incidental costs and expenses in connection therewith.
PART IV
Method of Apportionment: The method of apportionment of assessments indicat es the proposed assessment of the net amount of the costs and expen ses of the maintenance and/or servicing of the existing and ultimate improvements to be assessed u pon the several lots and parcels of land within the District in proportion to the estimated special benefits to be received by such lots and parcels.
Appendices
Appendix A – Assessment Diagram
Appendix B – Assessment Roll
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District i n proportion to the estimated benefits to be receiv ed by each lot or parcel from the services provided an d in conformance with the assessment methodology adopted by the City Council for the levying of assessments.
DATED: May 4, 2026
___________________________________________
Alison Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work
County of Orange
State of California
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
1 PART I – OVERVIEW
This Report as filed complies with the Landscaping and Lighting Act of 1972 (“Act”). Also part of thi s report, but not bound herein, is the assessment rol l on file with the City Clerk which indicates each property’s assessment for Fiscal Year 2026-27.
Following the passage of Proposition 218 in 1996 wh ich added Article XIIID to the State Constitution, the City has continued to levy assessments within the District at the current rate since Proposition 218 allowed certain exemptions for existing assessments as set forth in Article XIIID, Section 5(a). The City has to make a contribution to the District annually because rev enues from the assessment are less than the cost fo r the services provided by the District. For Fiscal Y ear 2026-27, the City will be required to contribut e $290,082 to balance the budget. Any increase in the assessment, including the addition of a CPI escalator, will require that a ballot be mailed to each property owner subject to the assessment, and that a majority of property owners (weighted by assessment amount) returning their ballot must approve of the increase in the assessment. In addition, any other changes needed to comply with the requirements of Proposition 218 would have to be made at that time.
The proposed lighting maintenance assessment revenu e for Fiscal Year 2026-27, as described in this Report, is approximately $1,341,419. The typical h omeowner’s assessment will be $28.71, which is the same as that assessed for lighting prior to the pas sage of Proposition 218 and last year. The estimat ed fund balance at the end of Fiscal Year 2026-27 is expected to be zero.
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
2 Current Financial Summary
Adopted
Fiscal Year
2025-26
Proposed
Fiscal Year
2026-27
REVENUE
Uncommitted Fund Balance (as of July 1) $0 $0
Estimated Assessment Revenue $1,353,417 $1,341,419
General Fund Contribution $190,467 $290,082
Subtotal Est. Revenue $1,543,884 $1,631,501
EXPENSES
Estimated Operating Expenses $1,543,884 $1,631,501
Capital Improvements $0 $0
Subtotal Est. Expenses $1,543,884 $1,631,501
Estimated Uncommitted Fund Balance (as of June 30) $0 $0 Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
3 PART II – PLANS AND SPECIFICATIONS
The facilities, which have been constructed within the City of Garden Grove, and those which may be subsequently constructed, will be serviced and maintained as generally described as follows:
Street Lighting - The plans for local lighting including alley lighting, and certain arterial lighting, consist of the lamp location list, the Diagram, and the County Assessor’s Maps, all of which are on file in the C ity Clerk’s office and are incorporated herein by reference.
The Diagram shows the existing District boundaries and includes all of the areas of the District with existing street lights. The lamp location list is a tabulat ed listing of every street in the District by stree t in alphabetical order. Included in the items listed f or each lamp is the exact location by street addres s, number and lamp size. Lamps are not placed in spec ific zones, unless they clearly only benefit certai n parcels (e.g., Main Street lights, which are funded through the Downtown Assessment District).
The County Assessor’s Maps show each parcel, includ ing its parcel number and the dimension of each parcel in the District. Preceding the Assessor’s Maps is an information sheet, which gives instructions for finding an individual parcel’s street lighting asse ssments and for finding lamp locations. These maps are available for inspection in the Engineering Services Division of the Public Works Department.
Specifications for street lighting within the Distr ict are indicated within a previously executed cont ract dated July 22, 1958, by and between the City of Gar den Grove and Southern California Edison Company, a copy of which is attached by reference to this report.
Traffic Signals and Freeway Lighting - Maps showing the location of traffic signals and freeway lighting within the District, and specifications showing the general nature, location and extent of proposed capital improvements, are on file in the office of the City Clerk and incorporated herein by reference.
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
4 PART III – COST ESTIMATE
The City's budget for the installation, operation, maintenance and servicing of lighting details the estimated costs for Fiscal Year 2026-27 as available at the time of preparation of this report, and includes engineering fees, legal fees, printing, mailing, po stage, publishing, and all other related costs iden tified with the District proceedings.
Note: Amounts above are rounded to whole number sand may be off slightly due to rounding.
Estimated
Costs
Allocated
Engineering &
Incidentals
Contributions
from Other
Funds
Total to
Assessment
Local Lighting Cost
(from Street Lighting Cost Table) $874,577
Total Local Lighting Cost $874,577 $185,969 ($328,337) $732,208 Alley Lighting Costs
(from Street Lighting Cost Table) $2,067
Total Alley Lighting Cost $2,067 $440 ($1,023) $1,484
Arterial Lighting Cost to All Assessable Properties:
Arterial Lighting Cost $220,653
Signal Maintenance $243,117
Freeway Underpass Lighting (LS3 Sched. incl. in Arterial Lights above) $5,000 Total Arterial Lighting Cost $468,770 $99,679 $39,278 $607,727 Total Lighting Costs $1,345,414 $286,087 ($290,082) $1,341,419 Engineering and Incidentals
2181021000 Management - Regular Salaries $29,068
2185101000 Public Works General Administration Regul ar Salaries $65,591 2185241465 Street Lighting Regular Salaries $158,228
2185241465 Overtime $1,800
2185241465 Commodities $2,500
2185241465 Insurance / Liability $0
2185241465 Facilities Maint., Finance Mgmt., Operati onal and General $0 Admin Support
2185241465 Contractual Services $28,900
Total Engineering and Incidentals $286,087
Starting Fund Balance (Fund Balance as of July 1, 2026) $0 General Fund Contribution to balance budget ($290,082)
Total Contributions from Other Funds ($290,082)
Estimated Reserve (Fund Balance as of June 30, 2027) $0 Total Estimated 2026-27 Assessment $1,341,419
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
5 The 1972 Act requires that a special fund be set-up for the revenues and expenditures of the District.
Funds raised by assessment shall be used only for t he purpose as stated herein. A contribution to the District by the City may be made to reduce assessme nts, as the City Council deems appropriate. Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.
The detail of the estimated cost of operating, main taining and servicing local and arterial street lig hting including alleys and safety lights within the District for Fiscal Year 2026-27 is set forth below:
1 The costs above represent the conversion of the Edi son-owned and City-owned street lights to light emitting diode (LED). The new LED rate changes are reflected in current budgeted estimated costs.
STREET LIGHTING - EDISON OWNED
Local Lighting:
WaKs Lamp Size Number Cost
22 3,000 L 6 @ $ 12.20 x 12 mos. 878.40 $
31 4,000 L 4,256 @ 12.26 x 12 mos. 626,142.72
39 5,000 L 1,661 @ 12.42 x 12 mos. 247,555.44
5,923 874,576.56 $ 874,576.56 $
Alley Lighting:
WaKs Lamp Size Number Cost
31 4,000 L 10 @ 12.26 x 12 mos. 1,471.20 $
39 5,000 L 4 @ 12.42 x 12 mos. 596.16
14 2,067.36 $ 2,067.36 $
Arterial Lighting:
WaKs Lamp Size Number Cost
71 8,500 L 19 @ 13.16 x 12 mos. 3,000.48 $
82 10,000 L 1,212 @ 13.84 x 12 mos. 201,288.96
136 15,000 L 51 @ 14.49 x 12 mos. 8,867.88
1,282 213,157.32 $ 213,157.32 $
STREET LIGHTING - CITY OWNED (Arterial)
WaKs Lamp Size Number Cost
39 9,500 L 6 @ 0.97 x 12 mos. 69.84 $
71 16,000 L 58 @ 0.97 x 12 mos. 675.12
138 27,500 L 580 @ 0.97 x 12 mos. 6,751.20
644 7,496.16 $ 7,496.16 $
TOTAL 1,097,297.40 $ 1
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
6 PART IV - METHOD OF APPORTIONMENT
General
Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, permits the establishment of assessment districts by cities for the purpose of providing certain public improvements which include the maintenance and serv icing of street lights, traffic signals, landscapin g and park and recreational facilities.
Section 22573, of the Act requires that maintenance assessments be levied according to benefit rather than according to assessed value. This Section states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the est imated benefits to be received by each such lot or parcel from the improvements.”
The Act permits the designation of zones of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent o f the improvements, the various areas will receive different degrees of benefit from the improvements. " (Sec. 22574). Thus, the Act requires the levy of a true "assessment" rather than a "special tax."
Exemption from Articles XIIC and XIID
As a result of the passage of Proposition 218 by Voters on November 5, 1996, Articles XIIIC and XIIID were added to the California Constitution. The new procedural and approval process outlined in these articles apply to those districts that do not qualify for an exemption as provided therein. There are several exemptions provided, including: 1) a district that received prior voter approval, 2) a district origi nated with a petition signed by 100 percent of the property owners in the district, or 3) a district complying with the requirements set forth in Section 5(a) of Article XIIID that states:
“…assessments existing on the effective date of thi s Article shall be exempt from the procedures and approval process set forth in Section 4 [if they were] imposed exclusively to finance the capital costs or maintenance and operation expenses for sidewalks, streets, sewers, water, flood control, drainage systems or vector control.” The street lighting assessment existed in Fiscal Year 1996-97 and funded improvements that are classified as street improvements. Street improvement as defi ned herein is based on the definitions provided by the Office of the Controller for the State of Calif ornia in the Guidelines Relating to Gas Tax Expendi tures published by the Division of Local Government Fiscal Affairs. The state’s gas tax program is administered in city agencies, but audited by the Office of the State Controller. The proceeds of the gas tax are Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
7 statutorily limited to expenditures for streets and roads. Because the funds are restricted to street and road costs, the State Controller has developed “Str eet Purpose Definitions and Guidelines” based on th e Manual of Uniform Highway Accounting and Financial Management Procedures developed by the American Association of State Highway Officials. S treet improvement, as it relates to this District, is defined as the construction, operation, or maintenance of facilities within the right-of-way used for street or road purposes including but not limited to the following:
• Installation or expansion of the street lighting sy stem including replacement of old equipment with superior equipment, installation of traffic signals at intersections and railroad crossings, replacement of equipment as required for relocations for street purposes, and purchase and installation of traffic signal control equipment.
• Servicing lighting systems and street or road traffic control devices including repainting and repairing traffic signals and lighting standards; and furnish ing of power for street and road lighting and traff ic control devices.
Therefore, the assessments levied for street improvements as defined above are exempt from the Article XIIID procedural and approval process.
Special Benefit Analysis
Local Lighting - The installation, operation, maintenance and servicing of lighting along streets and alleys in close proximity to certain lots or parcels provi des a special benefit to such lots or parcels, by p roviding illumination resulting in: 1) improved security of such lots or parcels, 2) improved ingress and egress from such lots or parcels by illuminating access after s unset, and 3) improved nighttime visibility for the local access of emergency vehicles. In the case of comme rcial lots or parcels, these local lights, by impro ving ingress and egress, facilitate the opening and operation of businesses after sunset.
Arterial Lighting - The installation, operation, maintenance and servic ing of arterial lighting (including traffic signals, intersection safety lighting, free way underpass lighting, and lighting on arterial st reets) provides a special benefit to each and every assess able lot or parcel within the District by: 1) impr oved nighttime visibility for the access of emergency ve hicles, and 2) improved safety and traffic circulat ion to and from parcels citywide.
Methodology
Local Lighting Assessment
The special benefit from operation, maintenance and servicing of local street lighting within the Dist rict only accrues to those parcels within the District l ocated in areas where such lighting is provided.
Therefore, parcels without local street lighting ar e not assessed for the cost of providing such light ing.
Generally, a parcel is determined to have local lig hting provided if a street light is within approxim ately 90 feet of the parcel.
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
8 The benefit from local lighting can be measured by increased safety to people and property, as well as the increased availability of lighting. In order to es tablish the proportionate share of local lighting b enefit to any parcel of land in relation to the total special benefits to be received by local lighting, it is necessary to establish a benchmark to relate that one parcel to all others. The benchmark is called the Assessment Unit (AU). The District uses the Single Family Res idence (SFR) as the benchmark AU. All other land u ses will be compared to the benchmark of the Single Family Residence to gain a comparative Assessment Unit based on population and parcel size as described be low. For parcels with local lighting, there exists the core benefit of available lighting for every parcel in the District near a street light. This “Availa bility” benefit is apportioned to parcels with local lighti ng in the District on a per parcel basis, and has b een assigned one-fourth of the SFR Assessment Unit. In addition to this benefit, parcels in the District benefit from improved safety related to people who own or u se the parcels in the District (“Safety to People”) , which has been assigned one-half of the SFR Assessment Unit. Parcels also benefit from improved safety related to the parcel itself (“Safety to Property”) , which has been assigned one-fourth of the SFR Assessment Unit. The three benefit factors are then added together for a total of 1 AU per SFR.
Safety to People Benefit + Safety to Property Benefit + Availability Benefit = SFR B enefit 1/2 AU 1/4 AU 1/4 AU 1 AU Safety to People
Assessment law requires that benefit be apportioned to parcels in the District based on the benefit th e land receives. It is not, however, contradictory t o relate the benefit property receives to the benef it people owning or using such property receive from i mproved safety as a result of the District’s improvements. The Safety to People benefit results in a benefit to land, especially in residential properties, because clearly what is good for people improves the property desirability and the ability to sell homes, rent apartments, or mobile home spaces.
What is good for people is also important to the Non residential and Nonprofit properties in the District .
Nonresidential properties receive Safety to People b enefit from street lighting through the reduction i n criminal acts to employees in their parking lots as well as related traffic safety of employees.
Therefore, the Safety to People benefit received by Nonresidential parcels is, at a minimum, that amount received by single family parcels for every portion of the Nonresidential property equal in size to a typical single family parcel. In addition, in order to dis tribute benefit between the Nonresidential parcels, the individual lot size of each Nonresidential parcel will be used to compute the parcel’s benefit points.
Nonprofit properties benefit from local street lighting through the reduction in criminal acts to membe rs or visitors on property grounds as well as traffic safety to people traveling to and from the property .
However, on an ongoing basis, nonprofit properties generally have an inconsistent number of people using the facilities on a day-to-day basis. Unlike an office, warehouse, or retail establishment, a t ypical nonprofit facility will have one or two days of int ense use and more days of less intensive use where a Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
9 small staff takes care of necessary duties. Therefore, the nonprofit parcels should be assessed at a lower level than other Nonresidential properties, with a minimum assessment equal to a single family residence.
The safety benefit as it relates to safety of the person is apportioned to properties in the District based on the following demographic population information fo r residential uses as provided by the City of Garde n Grove Planning Department. The Nonresidential and No nprofit uses are related to the residential uses utilizing the Single Family Residential average density of 7,200 square feet as shown in Table 1:
Safety to Property
Both Residential and Nonresidential properties, incl uding Commercial, Industrial, Nonprofit and Vacant parcels, receive benefit from local lighting operation, maintenance and servicing related to the protection of buildings, personal property, business equipment , inventory, materials, etc. located on the propert y.
The Safety to Property benefit is apportioned to pr operties in the District based on relative property size as available from the City of Garden Grove Planning Department for Residential uses and Assessor’s Parcel Maps for Nonresidential land uses.
For the Residential uses, an average density has be en used to determine the per unit parcel size. The Nonresidential, Nonprofit and Vacant uses are related to the Residential uses utilizing the Single Famil y Residential average density of 7,200 square feet as shown in Table 2:
Land Use Description Population
per Unit
Rounded % of
SFR
Safety to People
Benefit (1/2)
Single Family Residential (SFR) 3.51/unit 100% 0.50
Condominium 3.02/unit 85% 0.43
Multiple Family Residential 3.38/unit 95% 0.45
Mobile Home 1.50/unit 40% 0.20
Nonresidential 3.51/7,200 sq. ft. 100% 0.50
Nonprofit 1.755/7,200 sq. ft. 50% 0.25
Vacant 0/parcel 0% 0.00
TABLE 1 - POPULATION DEMOGRAPHICS (SAFETY TO PEOPLE)
Land Use Description Square Feet
per Unit
Rounded % of
SFR
Safety to Property
Benefit (1/4)
Single Family Residential (SFR) 7,200 sf/unit 100% 0.2 5 Condominium 3,300 sf/unit 46% 0.12
Multiple Family Residential 2,600 sf/unit 36% 0.09
Mobile Home 3,700 sf/unit 51% 0.13
Nonresidential 7,200 sf/unit 100% 0.25
Nonprofit 7,200 sf/unit 100% 0.25
Vacant 7,200 sf/unit 100% 0.25
TABLE 2 - AVERAGE DENSITY PER LAND USE (SAFETY TO PROPERTY) Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
10 In determining the benefit for local lighting, larg er properties do not necessarily receive benefit in proportion to their larger size, because a large share of the property may not be protected by the light on the street. In addition, these properties would ty pically have to provide their own privately funded lighting system in order to afford protection to th eir entire lot. To account for this, Safety to Pro perty benefit points per unit will only be assigned up to 20 dwelling units or 20 times 7,200 square feet (144,000 square feet) for Nonresidential and Vacant propertie s. However, a lower maximum assessment, based on 5 dwelling units or 36,000 square feet, is appro priate for the nonprofit parcels, because these properties are less susceptible to criminal activity since the services provided on the premises are not for profit.
Table 3 shows the breakdown of the Assessment Unit benefit points assigned to each land use for those properties located in areas with local street lights.
Land Use Description Safety to
People
Safety to
Property
Availability
Benefit Total AU's
Single Family Residential (SFR) .50/unit .25/unit .25 /parcel 1.00/unit** Condominium .43/unit .12/unit .25/parcel .79/unit**
Multi-family up to 20 units .45/unit .09/unit .25/par cel .54/unit + .25/parcel Multi-family more than 20 units .45/unit 1.80/parcel .25/parcel .45/unit + 2.05/parcel Mobile Home up to 20 units .20/unit .13/unit .25/parc el .33/unit + .25/parcel Mobile Home more than 20 units .20/unit 2.60/parcel . 25/parcel .20/unit + 2.85/parcel Nonresidential minimum 7,200sf * .50/parcel .25/parc el .25/parcel 1.00/parcel Nonresidential 7,200 to 144,000sf .50/7,200sf .25/7, 200sf .25/parcel .75/7,200sf + .25/parcel Nonresidential > 144,000sf .50/7,200sf 5.00/parcel .2 5/parcel .50/7,200sf + 5.25/parcel Nonprofit minimum 10,800sf * .50/parcel .25/parcel .2 5/parcel 1.00/parcel Nonprofit 10,800 to 36,000sf .25/7,200sf .25/7,200sf .25/parcel .50/7,200sf + .25/parcel Nonprofit > 36,000sf .25/7,200sf 1.25/parcel .25/parc el .25/7,200sf + 1.50/parcel Vacant minimum 7,200sf .00/7,200sf .25/parcel .25/par cel .50/parcel Vacant 7,200 to 144,000sf .00/7,200sf .25/7,200sf .25 /parcel .25/7,200sf + .25/parcel Vacant maximum > 144,000sf .00/7,200sf 5.00/parcel .2 5/parcel 5.25/parcel *Minimum assessment is equal to a single family residence ** Total AU's shown are assuming there is only 1 unit on the parcel TABLE 3 - LOCAL LIGHTING BENEFIT FACTORS
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
11 Table 4 provides a summary of assessment units for the different land uses for local lighting benefit.
The rate per AU for local lighting is $17.74. The t otal Local Lighting Assessment is calculated multip lying this rate by the total number of AU's:
Arterial Lighting
All parcels in the District receive a special benef it from the installation, operation, maintenance an d servicing of traffic signals and freeway lighting a s well as the operation, maintenance and servicing of safety lighting and street lighting on arterial str eets. The arterial lighting, traffic signals, safe ty lighting, freeway lighting, and capital improvements (Arteria l Lighting) are provided throughout the City and al l properties in the City may easily access these improvements. In contrast to Local Lighting, Arterial Lighting benefits properties primarily because the propertie s, and the persons using the properties, are provid ed safe arterial street access. Therefore, Arterial L ighting benefit will be apportioned to Residential and Nonresidential parcels in the District on a per unit basis taking into account demographic population information.
Nonresidential and Nonprofit parcels rely in large part on the flow of through traffic to attract employees, members and customers, and therefore benefit from A rterial Lighting, at least as much as single family residential parcels. Accordingly, these parcels ar e assessed the minimum that would be assessed to a 7,200 square foot Residential parcel. Since larger parcels, which attract more employees, members and customers, derive a greater benefit from the traffi c signals and safety lighting than smaller parcels, the assessment for a Nonresidential or Nonprofit parcel i s calculated based on the square footage of the parcel.
Arterial Lighting benefit is based on the demographic population information shown in Table 1 (Population Demographics) above. All residential uses are related based on the average population for the respective Single Family Residential 22,043 22,046 0 22,046.000
Condominium 5,924 5,965 0 4,712.350
Multiple Family Residential 1,066 13,102 0 6,722.220
Mobile Home 12 1,197 0 273.600
Nonresidential * 1,506 0 67,444,500 7,013.685
Nonprofit * 126 0 8,252,881 435.004
Vacant 73 0 1,508,485 71.525
30,750 42,310 77,205,866 41,274.384
Square feet shown are total square feet. Nonresidential andNonprofit parcels are assessed a minimum of 1 AU.
*
Totals
Total AU's
TABLE 4 - LOCAL LIGHTING ASSESSMENT UNIT SUMMARY
Parcels Dwellings Square Ft Land Use Description
17.74 $ / AU * 41,274.384 AU's = $732,208
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
12 land use. The Nonresidential and Nonprofit land uses have been assigned a minimum single family factor under the premise that regardless of the Nonresidential use, the minimum benefit to the parcel is that of a single family residence.
The single family factor of 1.0 benefit point per u nit is assigned to every 7,200 square foot portion of a Nonresidential parcel with every parcel assigned a minimum of 7,200 square feet. The 7,200 square feet is based on the City of Garden Grove Planning Depar tment information regarding typical zoning density for single family houses of six homes per acre as shown in Table 2 (Average Density Per Unit) above.
Nonprofit parcels benefit from safe arterial street access and the flow of through traffic to attract members. Because Nonprofit parcels are typically us ed less intensively than other Nonresidential uses, they are assessed at a lower rate than the Nonresidential uses. Nonprofit parcels are assessed at one-half the rate of the Nonresidential uses, with a minimum assessment equal to a single family residence.
Vacant properties, which have no people residing on the property, also benefit from arterial lighting because of the convenience associated with emergency vehicle access and other traffic that must use the arterial streets to service the Vacant properties i n the District. Therefore, Vacant parcels are assi gned a per parcel benefit point. Vacant parcels are assig ned 0.25 benefit points per parcel, based on the co re benefit attributable to every assessable parcel in the District from Arterial Lighting.
Table 5 shows the breakdown of the Assessment Units assigned to each land use for all assessable property in the District.
Land Use Description Total AU's
Single Family Residential (SFR) 1.00 / unit
Condominium 0.85 / unit
Multiple Family Residential 0.95 / unit
Mobile Home 0.40 / unit
Nonresidential 1.00 / 7,200 sf *
Nonprofit 0.50 / 7,200 sf *
Vacant 0.25 / parcel
*Minimum assessment is equal to a Single Family Residence (SFR) TABLE 5 - ARTERIAL LIGHTING BENEFIT
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
13 Table 6 provides a summary of assessment units for the different land uses for arterial lighting benefit.
The rate per AU for arterial lighting is $10.97 per AU. The total Arterial Lighting Assessment is calc ulated by multiplying this rate by the total number of AU's:
Alley Lighting
Residential properties fronting alleys with local a lley lighting are assessed for local alley lighting contiguous to such parcels in addition to any other lighting benefits. These properties receive a spec ial and direct benefit from the local alley lighting. There are currently 58 single family residential pa rcels receiving this benefit. The rate per AU for alley l ighting is $25.59 per parcel. The total alley light ing assessment is calculated by multiplying this rate by the number of parcels:
Engineering and Incidental Expenses
All parcels within the District benefit from the on going operation of the District. Therefore, all pa rcels assessed in the District receive a share of the adm inistrative costs for the District based on their l ighting benefit.
Total Assessment
The total assessment for each parcel is the sum of its assessments for local lighting, alley lighting, arterial lighting, engineering and incidentals, and, if appr opriate, its assessment for Downtown Assessment District Lighting improvements. The Downtown Assess ment District is a separate district and details regarding those assessments can be found in its Engineer’s Report on file in the Office of the City Clerk.
Single Family Residential (SFR) 26,323 26,326 26,325.000 Condominium 5,926 5,971 5,074.500
Multiple Family Residential 1,148 13,851 13,157.115
Mobile Home 14 1,559 623.600
Nonresidential * 1,562 71,901,559 9,602.921
Nonprofit * 123 8,029,416 593.330
Vacant 88 1,424,460 22.500
35,184 47,707 81,355,435 55,398.966
Square feet shown are total square feet. Nonresidential and Nonprofit parcels are assessed a minimum of 1 AU.
*
Totals
Total AU's
TABLE 6 - ARTERIAL LIGHTING ASSESSMENT UNIT SUMMARY
Parcels Dwellings Square Ft Land Use Description
$10.97 / AU * 55,398.966 AU's = $607,727
$25.59 / Parcel * 58 parcels = $1,484
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
14 APPENDIX A – ASSESSMENT DIAGRAM
A diagram showing the exterior boundaries of the Di strict and the area assessed for Downtown Assessment District Lighting (nonresidential proper ties on Main Street between Acacia Parkway and Garden Grove Boulevard previously titled “Main Stre et Assessment District No. 1”) is on file in the Off ice of the City Clerk and incorporated herein by reference.
The lines and dimensions of each lot or parcel with in the District are those lines and dimensions show n on the maps of the Assessor of the County of Orange for the fiscal year to which this report applies. The Assessor's maps and records are incorporated by reference herein and made part of this report.
A reduced copy of the City of Garden Grove Street L ighting Maintenance District Map is provided on the following page.
Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
15 Engineer’s Report
Street Lighting District
City of Garden Grove
Fiscal Year 2026-27
16 APPENDIX B – ASSESSMENT ROLL
The total proposed assessment for Fiscal Year 2026-27 and the amount of the total proposed assessment apportioned to each lot or parcel within the District, as shown on the latest assessment roll at the Orange County Assessor's Office, are contained in the Assessment Roll on file in the Office of the City Clerk of the City of Garden Grove, which is incorporated herein by reference.
The description of each lot or parcel is part of th e records of the Assessor of the County of Orange a nd these records are, by reference, made part of this Report.