CITY OF GARDEN GROVE
ENGINEER’S REPORT
PARK MAINTENANCE 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
Park Maintenance 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 .................................................................................................. 5 Part IV – Method of Apportionment ............................................................................ 6 Appendix A – Assessment Diagram ............................................................................ 17 Appendix B- Assessment Roll ...................................................................................... 19
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
i
ENGINEER’S CERTIFICATION
AGENCY: THE CITY OF GARDEN GROVE
PROJECT: PARK MAINTENANCE 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 within the Park Maintenance District of the City of Garden Grove to provide park maintenance services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such l ot or parcel of land for Fiscal Year 2026-27. Serv ices 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 4(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:
PARK MAINTENANCE 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 Assessment 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
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
1 PART I – OVERVIEW
This Report as filed complies with Articles XIIIC and XIIID of the California Constitution and the Landscaping and Lighting Act of 1972. Also, part of this report, but not bound herein, is the assessment roll on file with the City Clerk which indicates each property’s City of Garden Grove Park Maintenance District assessment for Fiscal Year 2026-27.
In order to comply with the requirements of Article XIIIC and XIIID of the California Constitution in Fiscal Year 1997-98, the City Council ordered an Engineer’ s Report that complied with the new benefit analysi s requirements pursuant to Proposition 218 and submit ted the District’s assessments to property owners via mailed ballot which passed by a majority vote but did not include an annual escalator. The new District was formed to fund park maintenance, as more thoroughly described in this Report.
Starting Fiscal Year 2020-21, the City added four parks to the list of parks being maintained. They are:
• Faylane Park
• Gutosky Park
• Jardin De Los Ninos Park
• Spirit of 76 Mini Park
The Park Maintenance District assessment for the Fi scal Year 2026-27 is proposed to total $710,205.
Under the proposed Fiscal Year 2026-27 Park Mainten ance District, the typical homeowner will pay $13.75, which represents their proportional special benefit for the cost of maintaining community park s.
For the Fiscal Year 2026-27, the assessments will b e levied at the same rate and method as levied last year. The estimated fund balance at the end of Fiscal Year 2026-27 is expected to be zero.
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
2 Current Financial Summary
1 See the footnotes below Table 1 - FUNDING BY COMMUNITY PARK on page 9 for the General Benefit calculation. 2 Assessment Shortfall equals the Total Assessable Co st from Table 1 - FUNDING BY COMMUNITY PARK on page 9 less Estimated Assessment Revenue.
3 Total Costs from Table 1 - FUNDING BY COMMUNITY PARK.
NOTE: the Amounts shown in the table above have been rounded to whole numbers and may be off slightly due to rounding
Adopted
Fiscal Year
2025-26
Proposed
Fiscal Year
2026-27
REVENUES
Uncommitted Fund Balance (as of July 1) $0 $0
City General Fund Contribution:
General Benefit 1 $1,055,273 $975,094
Assessment Shortfall 2 $1,431,540 $1,269,540
Total City Contribution $2,486,813 $2,244,634
Assessment Revenue $710,988 $710,205
Total Park Maintenance Revenues $3,197,801 $2,954,839
EXPENSES
Operating, Engineering and Incidental Expenses 3 $3,197,801 $2,954,839 Total Park Maintenance Expenses $3,197,801 $2,954,839
Uncommitted Fund Balance (as of June 30) $0 $0
Total City Contribution $2,486,813 $2,244,634
Total To Assessment $710,988 $710,205
Engineer’s Report
Park Maintenance 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:
The City currently funds the operation and maintenance of park and recreational improvements, including park and grounds maintenance, for 19 community park s. The City’s park system provides for a uniform distribution of green area and recreation facilitie s throughout the District’s boundary. Each property in the District is within close proximity of a park fa cility and specially benefits from the availability of these improvements.
The existing park and recreational facilities to be maintained and serviced are located in the followi ng parks:
The District will fund costs in connection with the maintenance and servicing of the park and recreati on facilities including, but not limited to, personnel, electrical energy, water, materials, contracting services, and other expenses necessary for the satisfactory operation of these facilities. The facilities are described as follows:
Parks and Recreational Facilities
Park and recreational facilities include, but are n ot limited to: landscaping, lights, athletic fields , playgrounds, playground equipment, public restrooms , park furniture, site amenities, and appurtenant facilities which are located within the public parks within the boundaries of the Assessment District.
Landscaping and Appurtenant Facilities
Facilities include but are not limited to: Landscap ing, planting, shrubbery, trees, irrigation systems , hardscapes, fixtures, sidewalks and appurtenant facilities.
Atlantis Park Gutosky Park * Twin Lakes Park
Chapman Sports Complex Hare School Park Village Green Park Civic Center Complex Jardin De Los Ninos Park * West Grove Park Eastgate Park Lake School Park West Haven Park
Edgar Park Magnolia Park Woodbury Park
Fayland Park * Pioneer Park
Garden Grove Park Spirit of 76 Mini Park *
* Added in FY 2020-21
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
4 Lighting and Appurtenant Facilities
Facilities include but are not limited to: Poles, fixtures, bulbs, conduits, conductors, equipment including guys, anchors, posts and pedestals, metering device s and appurtenant facilities as required to provide lighting.
Maintenance means the furnishing of services and ma terials for the ordinary and usual operation, maintenance and servicing of the park and recreatio nal facilities and appurtenant facilities, includin g:
repair, removal or replacement of all or part of an y of the park and recreation facilities or appurten ant facilities; providing for the life, growth, health and beauty of the landscaping, including cultivatio n, irrigation, trimming, spraying, fertilizing and tre ating for disease or injury; the removal of trimmin gs, rubbish, debris and other solid waste; and the cleaning, sandblasting and painting of walls and other public improvements to remove or cover graffiti.
Servicing means the furnishing of water for the irr igation of the landscaping and the maintenance of a ny other improvements and the furnishing of electric energy for the public lighting facilities, or for the lighting or operation of any other improvements.
The plans and specifications for the improvements, showing and describing the general nature, are on file in the office of the City Engineer and the City Clerk and are by reference herein made a part of this Report.
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
5 PART III – COST ESTIMATE
The City's budget for the maintenance and servicing of park and recreational facilities 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 numbers and may be off slightly due to rounding.
The 1972 Act requires that a special fund be set up for the revenues and expenditures of the District.
Funds raised by assessment revenue shall be used on ly for the purpose as stated herein. A contributio n to the District by the City may be made to reduce a ssessments, as the City Council deems appropriate.
Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.
OPERATION & MAINTENANCE
Community Park & Recreational Facilities $2,297,610
General Fund Contribution ($1,745,372)
Subtotal Operation & Maintenance = $552,238
ENGINEERING & INCIDENTALS
Regular Salaries $461,375
Overtime $0
Commodities $23,364
Equipment Pool Rental $44,853
Contractual Services $127,638
General Fund Contribution ($499,263)
Subtotal Engineering & Incidentals = $157,967
Total to Assessment = $710,205
Engineer’s Report
Park Maintenance 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, Landscaping and Lighting Act of 1972 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 1972 Act requires the le vy of a true "assessment" rather than a "special tax."
In addition, Article XIIID Section 4 of the State C onstitution requires that a parcel's assessment may not exceed the reasonable cost of the proportional spec ial benefit conferred on that parcel. Section 4 provides that only special benefits are assessable, and the City must separate the general benefits fr om the special benefits.
Reason for the Assessment
The assessment is proposed to be levied to defray the costs of the servicing and maintenance of parks and recreational improvements and appurtenant facilitie s, including but not limited to, personnel, electri cal energy, utilities such as water, materials, contrac ting services, and other items necessary for the satisfactory operation of these services.
Special Park Benefit Analysis
The maintenance and servicing of parks and recreati onal improvements provide a particular and distinct special benefit to parcels within the District. Th e desirability of parcels within the District is sp ecifically enhanced by the presence of well-maintained parks and recreational facilities which are available for the use and enjoyment of residents, customers, clients, employees and visitors of the assessed parcels.
Having properly maintained parks readily accessible to properties within the District means that the Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
7 owners and visitors of the assessed parcels may enj oy the benefits of such improvements available for use while the owner avoids the expense of privately installing and maintaining similar improvements.
Each parcel within the District is located within reasonable proximity to a park and therefore benefits from the improvements provided in that park.
In addition to providing opportunities for recreati onal use, the property maintenance and servicing of park and recreational facilities improves the aesth etics and desirability of nearby parcels through th e proper maintenance and servicing of landscaping and open space areas. Well maintained parks contribute to the visual appeal of surrounding properties and enhance their marketability. The presence of maintained open space also provides separation from adjacent development, contributing to the enjoyment and usability of the parcels. The mainten ance of these facilities further enhances the secur ity of properties within the District by discouraging vandalism and other property-related crimes through the removal of graffiti and the upkeep of park improvements.
In areas where park facilities also serve secondary functions such as drainage, the proper maintenance of these improvements supports their continued operati on and helps protect adjacent parcels from potential damage, while also maintaining the visual quality of the surrounding environment. All of the above contribute to the desirability and benefit of the properties within the District.
General Park Benefit Analysis
Along with the special benefits received by the parcels in the District, there are general benefits conferred by the maintenance, operation and servicing of park and recreational facilities that benefit the publi c at large.
The general benefit from the park and recreational improvements can be measured by examining the type of facilities used at each park that provide benefit to the public at large. The neighborhood parks provide facilities that, by definition, almost exclusively benefit the surrounding tract neighborhood. In the City’s General Plan, a neighborhood park is meant to be lo cated within walking or biking distance of each property in the neighborhood. The cost of maintain ing these parks is not included in the Assessment District.
Community parks provide amenities that are farther reaching, servicing a population between 10,000 and 50,000 within a radius of one to two miles. Each p arcel within the District is within two miles of a community park, therefore, each parcel receives a s pecial benefit from community parks. Several of th e community parks include pools, sports fields, tenni s courts and other community amenities. Community parks also have neighborhood park attributes such as passive and active recreation opportunities focused
on neighborhood recreational activities.
Each community park has been reviewed to determine the benefit associated with community and neighborhood amenities as defined in the City’s Gen eral Plan. The cost of maintenance, servicing and operation associated with the community amenities o f the community parks is 65% of the total Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
8 maintenance, servicing and operation costs. Theref ore, 65% of each community park is related to community amenities, while the other 35% is related to neighborhood amenities.
Additionally, each community park has been examined to determine the number of registrations received by the Park and Recreation Department for individuals or teams outside the District boundaries. The ratio of out-of-District registrations to total registrations is used to determine the portion of each park budget that are of general benefit. This proportion has b een determined to be 20% for the neighborhood amenities and 40% for the community amenities. The refore, the portion of the community park’s maintenance, servicing and operation that confers a general benefit is 20% of the neighborhood amenities and 40% of the community amenities.
The general benefit associated with the community parks includes the benefit the general public receives from the aesthetic and other environmental improvem ents associated with open space areas. The general benefit portion of the City’s parks should not be funded through the Assessment District and may be funded through the General Fund or other sources . Therefore, the amount that may be funded through the District for any given community park i s comprised of two elements: (1) neighborhood amenities, 80% of the remaining 35% of the operatin g budget, and (2) community amenities, 60% of the 65% portion of the park’s operating budget. The rem aining budget confers a general benefit and will be paid from funds other than the District. Based on the above analysis, the amount of park and recreational improvements that may be funded through the District is shown in Table 1.
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
9 Methodology
The benefit from parks can be measured by increased safety, the availability of improvements for recreational use, and other property-related benefi ts. In order to establish the proportionate share of park benefit to any parcel of land in relation to t he total special benefits to be received by parks, it is necessary to establish a benchmark to relate that o ne parcel to all others. The benchmark is called t he Park Name Total Park Costs
Assessable
Neighborhood
Amenities (1)
Assessable
Community Park
Costs (2)
Total Assessable
Costs (3)
Atlantis $88,645 $24,821 $34,572 $59,393
Garden Grove $768,258 $215,112 $299,621 $514,733
Eastgate $88,645 $24,821 $34,572 $59,393
West Grove $147,742 $41,368 $57,619 $98,987
Magnolia $118,194 $33,094 $46,096 $79,190
Woodbury $59,097 $16,547 $23,048 $39,595
Village Green $147,742 $41,368 $57,619 $98,987
Civic Center $265,936 $74,462 $103,715 $178,177
Hare $295,484 $82,735 $115,239 $197,974
Pioneer $88,645 $24,821 $34,572 $59,393
Edgar $118,194 $33,094 $46,096 $79,190
Twin Lakes $118,194 $33,094 $46,096 $79,190
West Haven $206,839 $57,915 $80,667 $138,582
Chapman Sports $59,097 $16,547 $23,048 $39,595
Lake $29,548 $8,273 $11,524 $19,797
Faylane Park $118,194 $33,094 $46,096 $79,190
Gutosky Park $118,194 $33,094 $46,096 $79,190
Jardin De Los Ninos $88,645 $24,821 $34,572 $59,393
Spirit of 76 Mini Park $29,548 $8,273 $11,524 $19,797
Total $2,954,840 $827,354 $1,152,392 $1,979,746
Note: Amounts in Table 1 are rounded to whole numbers and may be off slightly due to rounding TABLE 1 - FUNDING BY COMMUNITY PARK
(1) The neighborhood amenities portion of the Community Parks is estimated to be 35 percent of the total park costs. The special benefit that may be assessed in the District is 80 percent of the 35 percent associated with neighborhood park amenities (e.g., Twin Lakes: $118,194 x 35% x 80% = $33,094). (2) The community amenities portion of the Community Parks is estimated to be 65 percent of the total park costs. The special benefit that may be assessed in the District is 60 percent of the 65 percent associated with community park amenities (e.g., Twin Lakes: $118,194 x 65% x 60% = $46,096).
(3) The Total Assessable Costs shows the total amount that can be spread to the parcels within the district, however due to the fixed assessment rates,the total amount that to be collected by assessments is $710,205.
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
10 Assessment Unit (AU). The District uses the Single Family Residence (SFR) as the benchmark AU. All other land uses 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 below. Based on citizens’ input and engineering judgment regarding the factors involved, it has been determined that park maintenance and servicing benefit primarily stems from increased sa fety and other property-related benefits. Therefor e, the safety portion of the benefit has been assigned two-thirds of the SFR Assessment Unit, and the recreational portion of the benefit has been assigned one-third, to total 1 AU per SFR.
Safety Benefit + Recreation Benefit = SFR Benefit
2/3 AU 1/3 AU 1 AU
In comparing the other land uses to the Single Fami ly Residence, two factors are used: population dat a and parcel size. The benefit from the availability of improvements for recreational use is apportione d to parcels in the District based on the relative popul ation within a given land use as determined by the City of Garden Grove Planning Department. The benefit to parcels from increased safety and other property- related benefits is apportioned to other residential uses based on average parcel size as compared to the Single Family Residence. The benefit to Nonresident ial, Nonprofit, Governmental and Vacant properties for increased safety and other property-related ben efits is apportioned based on these parcels’ specif ic property size as compared to the typical 7,200 square foot SFR lot.
Multiple Family Residential properties such as apartments, mobile homes and condominiums benefit from the park maintenance and servicing funded by the Di strict. Residents of these types of parcels have t he opportunity to use the recreational facilities and benefit from safer parks and the other property-rel ated benefits mentioned above. Because Multiple Family Residential properties have fewer people per dwelling (see Table 2), they receive a proportional ly smaller benefit from the improvements and their assessments have been decreased accordingly.
Nonresidential parcels, including commercial and ind ustrial properties, benefit from the proper maintenance and servicing of parks, since such park s attract potential customers, employees, and membership from outside the District, and encourage residents of the City to leave their residences an d patronize these establishments. All Nonresidential parcels are assessed according to their parcel squa re footage for safety benefit resulting from park main tenance and servicing. Using the Single Family Residence as a base, Nonresidential properties receive the same number of AU’s as an SFR for every 7,200 square feet of land. Furthermore, Nonresidential pa rcels less than 7,200 square feet in size are assig ned a minimum of 1 AU. Since the safety benefit for an SFR parcel is no less than 1 AU, it is reasonable t o set 1 AU as the minimum safety benefit for non-residential parcels.
The benefit of recreational amenities is apportione d to parcels in the District based on population da ta from the City of Garden Grove Planning Department a s shown in Table 2. This table also shows the weighted amount of benefit that each land use recei ves from having recreational amenities in close proximity. As it was determined that the recreatio nal amenities made up one-third of the total benefi ts Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
11 received, the rounded percentage of each land use’s population, as compared to the SFR’s population, i s then multiplied by one-third.
The safety associated with well-maintained parks di rectly benefits properties because businesses and property owners want to be located in safe neighborhoods with safe parks. Safety benefit is appropriately measured based on land area for all of the uses. H owever, it would be impractical to charge different amounts within the residential land uses. Therefore, the residential properties are applied an assessment unit based on the average parcel size of each land use as shown below in Table 3. The table also shows the weighted amount of benefit that each land use receives from the safety associated with having parks in close proximity. As it was determined that the safety factor made up two-thirds of the total benef its received, the rounded percentage of each land use’s population, as compared to the SFR’s population, i s then multiplied by two-thirds.
The weighted benefits received from recreation and safety are then added together to determine the assessment unit for each of the land uses as shown in Table 4.
Land Use Description Population
per Unit
Rounded % of
SFR
Recreation
Benefit (1/3)
Single Family Residential (SFR) 3.51/unit 100% 0.33
Condominium 3.02/unit 85% 0.28
Multiple Family Residential 3.38/unit 95% 0.32
Mobile Home 1.50/unit 40% 0.13
Nonresidential (min. SFR rate) 3.51/7,200 sq. ft. 100% 0 .33 TABLE 2 - POPULATION DEMOGRAPHICS (RECREATION)
Land Use Description Square Feet
per Unit
Rounded % of
SFR
Safety
Benefit (2/3)
Single Family Residential (SFR) 7,200 sf/unit 100% 0.67 Condominium 3,300 sf/unit 46% 0.30
Multiple Family Residential 2,600 sf/unit 36% 0.24
Mobile Home 3,700 sf/unit 51% 0.34
Nonresidential (min. SFR rate) 7,200 sf/unit 100% 0.67
TABLE 3 - AVERAGE PARCEL SIZE (SAFETY TO PROPERTY)
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
12 Nonprofit, Government and Vacant parcels receive les s benefit than other Nonresidential parcels in the District from the operation, maintenance and servic ing of parks in the City and are therefore assessed at lower levels, as discussed below.
Nonprofit parcels receive less benefit than other Nonresidential parcels in the District from the operation, maintenance and servicing of parks in the City for several reasons. Nonprofit parcels function differently than Nonresidential parcels in that they: 1) typically operate fewer days in the week, 2) generally have an inconsistent number of people using the facilities daily, and 3) have a less intensive use than the property size alone would indicate because in general the large Nonprofit parcels in the District contain large green areas that function as open space. Since the Nonpro fit parcels receive less safety and recreation bene fit than Nonresidential parcels, the Nonprofit parcels ar e assessed at a lower level than the Nonresidential parcels. Nonprofit parcels are assessed at 0.67 AU for every 7,200 square feet of land, with a minimum assessment of 1 AU, and are only assessed for the first 28,800 square feet. Since the safety benefit for an SFR parcel is no less than 1 AU, it is reasonable t o set 1 AU as the minimum safety benefit for Nonprof it parcels.
As a result of the passage of Proposition 218, the assessment methodology for the District has to determine the special benefit that should be attrib uted to public agency parcels within the District boundary. Section 4 of the Proposition states,
“Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessme nt unless the agency can demonstrate by clear and convincing evidence that s uch publicly owned parcels in fact receive no special benefit.”
Government properties also benefit from the proper maintenance and servicing of parks, since such parks attract potential employees as shown below. Proper maintenance, operation and servicing of parks benefits Government parcels because:
• they reduce property-related crimes against public parcels within the District, especially vandalism, through the abatement of graffiti;
• they improve the aesthetics of public parcels throu gh the proper maintenance and servicing of landscaping and the planting of otherwise barren areas; Land Use Description Recreation
Benefit + Safety Benefit =
Single Family Residential (SFR) 0.33 + 0.67 = 1.00 AU per u nit* Condominium 0.28 + 0.30 = 0.58 AU per unit*
Multiple Family Residential 0.32 + 0.24 = 0.56 AU per unit Mobile Home 0.13 + 0.34 = 0.47 AU per unit
Nonresidential (min. SFR rate) 0.33 + 0.67 = 1.00 AU per 7, 200 sf * Total AU's shown are assuming there is only 1 unit on the parcel TABLE 4 - ASSESSMENT UNIT CALCULATION
Assessment Unit
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
13 • they reduce pollution and noise in surrounding areas throughout the provision of open space; • having properly maintained parks readily accessible to the public properties means that the public agencies may enjoy the benefits of such improvement s available for use while avoiding the expense of privately installing and maintaining similar improvements; and • spraying and treating of landscaping for disease and weed control reduces the likelihood of insect or weed infestation spreading to the landscaping located on public properties with the District.
Government parcels, however, receive less benefit t han other Nonresidential parcels in the District fro m the operation, maintenance and servicing of parks i n the City. For instance, a portion of most public properties within the District is used as a park an d/or recreation area. Additionally, Government properties generally do not benefit from the resale value of their properties. Consequently, the speci fic benefit that is conferred to other properties in th e District is not conferred to Government propertie s.
Therefore, the public parcels are assessed at half the rate of Nonresidential uses, receiving 0.50 AU f or every 7,200 square feet of land.
Like Government parcels, Vacant parcels receive a special benefit from the safety improvements due to a decrease in vandalism as a result of the increased desirability of a parcel that is located in areas w ith a landscaping program. Since there are fewer improve ments on a Vacant parcel and people are not using the parcel, the safety benefit to vacant parcels re ceived is lower than other Nonresidential parcels.
Therefore, Vacant parcels are assessed at one-quart er the rate of Nonresidential parcels, receiving 0.2 5 AU for every 7,200 square feet of land.
The assessment unit formulas for Nonprofit, Government and Vacant parcels are shown below in Table 5.
Table 6 provides a summary of assessment units for the different land uses for park special benefit.
Land Use Description
Nonprofit 0.67 per 7,200 sf
(1.00 minimum,
2.68 maximum)
Government 0.50 per 7,200 sf
Vacant 0.25 per 7,200 sf
Assessment Unit
TABLE 5 - ASSESSMENT UNIT FORMULA FOR NONPROFIT,
GOVERNMENT AND VACANT PARCELS
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
14 The rate per AU is calculated by dividing the total budget amount by the total number of AU's:
Sample calculations for various land use types are provided in Table 7.
Single Family Residential 26,599 26,604 1.00 / unit 26,6 04.000 Condominium 5,977 6,022 0.58 / unit 3,492.760
Multiple Family Residential 1,163 13,914 0.56 / unit 7,7 91.840 Mobile Home 14 1,559 0.47 / unit 732.730
Nonresidential * 1,544 0 68,092,861 1.00 / 7,200 sf 9,540 .304 Nonprofit * 128 0 8,289,352 0.67 / 7,200 sf 262.458
Government 211 0 45,667,889 0.50 / 7,200 sf 3,171.385
Vacant 89 0 1,608,666 0.25 / 7,200 sf 55.857
35,725 48,099 123,658,768 51,651.334
Square feet shown are total square feet. Nonresidential and Nonprofit parcels are assessed a minimum of 1 AU. Nonprofit parcels are only assessed for the first 28,800 square feet, or a maximum of 2.68 AU's.
*
Totals
AU Factor Total AU's
TABLE 6 - ASSESSMENT UNIT SUMMARY
Parcels Dwellings Square Ft Land Use Description
$710,205 / 51,651.334 AU's = $13.75 / AU
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
15 Table 8 summarizes the total assessments to be levi ed by land use. The percentage of each land use’s assessment in relation to the total assessment is also shown below.
TABLE 7
SAMPLE CALCULATIONS FOR VARIOUS LAND USES
Total Assessment
Land Use AU Calculation AUs @ $13.75 / AU
Single Family Residential 1 DU x 1 AU/DU = 1.000 $13.75 Condominium 1 DU x 0.58 AU/DU = 0.580 $7.98
Multiple Family Residential:
Duplex 2 DU x 0.56 AU/DU = 1.120 $15.40
4-plex 4 DU x 0.56 AU/DU = 2.240 $30.80
10-Unit Apartment 10 DU x 0.56 AU/DU = 5.600 $77.00
Mobile Home Park:
30 Spaces 30 DU x 0.47 AU/DU = 14.100 $193.88
95 Spaces 95 DU x 0.47 AU/DU = 44.650 $613.94
Nonresidential: min. 1 AU
5,000 sf Nonres 1.000 $13.75
10,000 sf Nonres 10,000 sf x 1 AU/7,200 sf = 1.389 $19.10 25,000 sf Nonres 25,000 sf x 1 AU/7,200 sf = 3.472 $47.74 50,000 sf Nonres 50,000 sf x 1 AU/7,200 sf = 6.944 $95.48 Nonprofit: min. 1 AU, max. 2.68 AU
10,000 sf Nonprofit 1.000 $13.75
15,000 sf Nonprofit 15,000 sf x 0.67 AU/7,200 sf = 1. 396 $19.20 25,000 sf Nonprofit 25,000 sf x 0.67 AU/7,200 sf = 2. 326 $31.98 50,000 sf Nonprofit 2.680 $36.85
Government:
10,000 sf Nonres 10,000 sf x 0.50 AU/7,200 sf = 0.694 $9.54 25,000 sf Nonres 25,000 sf x 0.50 AU/7,200 sf = 1.736 $23.87 50,000 sf Nonres 50,000 sf x 0.50 AU/7,200 sf = 3.472 $47.74 Vacant:
10,000 sf Nonres 10,000 sf x 0.25 AU/7,200 sf = 0.347 $4.77 25,000 sf Nonres 25,000 sf x 0.25 AU/7,200 sf = 0.868 $11.94 50,000 sf Nonres 50,000 sf x 0.25 AU/7,200 sf = 1.736 $23.87 Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
16 Note: Amounts in Table 8 are rounded to whole numbers and may be off slightly due to rounding.
Land Use
Residential (Single Family, Multi-Family, Condo and
Mobile Home) $531,043 74.77%
Nonresidential (Commercial, Industrial) $131,179 18.4 7% Nonprofit (Churches) $3,609 0.51%
Government (Schools, City Property) $43,607 6.14%
Vacant $768 0.11%
Approximate 2026-27 Assessments to Be Collected $710 ,205 100.00% Residential properties comprise almost 75% of the District assessment amount, the remaining property types comprise 25% of the total District assessment amount.
TABLE 8 - SUMMARY OF ASSESSMENTS BY LAND USE
Approximate 2026-
27 Total
Assessments by
Land Use
Assessments by Land
Use as a % of the Total
District Assessments
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
17 APPENDIX A – ASSESSMENT DIAGRAM
The boundary of the District is coterminous with th e City Boundary and the lines and dimensions of eac h lot or parcel of land within the District is on fil e in the Office 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 Park Maintenance District Map that was created when formed is provided on the following page.
Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
18 Engineer’s Report
Park Maintenance District
City of Garden Grove
Fiscal Year 2026-27
19 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.