CITY OF GONZALES
FINAL ENGINEER’S REPORT
FISCAL YEAR 2024-25
CALIFORNIA BREEZE BENEFIT ASSESSMENT
DISTRICT FUND #280, 290 & 300
July 2024
PREPARED BY
Harris & Associates
60 W. Alisal Street, Suite 200
Salinas, CA 93901
www.weareharris.com
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
FINAL ENGINEER’S REPORT
FISCAL YEAR 2024-25
CALIFORNIA BREEZE BENEFIT ASSESSMENT DISTRICT
City of Gonzales
Monterey County
State of California
APPROVED BY THE CITY COUNCIL FOR THE CALIFORNIA BREEZE BENEFIT ASSESSMENT DISTRICT OF THE CITY OF GONZALES, STATE OF CALIFORNIA ON THE _____ DAY OF _________, 2024.
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached was filed with me on the _____ DAY OF _________, 2024.
Mary Villegas, Deputy City Clerk
City of Gonzales, Monterey County, CA
_________________________________
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached was approved and confirmed by the City Council of the City of Gonzales, California on the ________day of ______________, 2024.
Mary Villegas, Deputy City Clerk
City of Gonzales, Monterey County, CA
__________________________
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached was filed with the County Auditor of the County of Monterey on the ________day of ______________, 2024.
Mary Villegas, Deputy City Clerk
City of Gonzales, Monterey County, CA
__________________________
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
TABLE OF CONTENTS
Table of Contents
Certifications…………………………………………………………………………………………………………………………i Statement of Assessment Engineer…………………………………………………………………………………..….1 Background………………………………………………………………………………………………………………………….3 Plans and Specifications……………………………………………………………………………………………………….5 Estimate of Costs………………………………………………………………………………………………………………….7 Quantification of Benefit…..………………………………………………………………………………………………….8 Method of Apportionment………………………………………………………………………………………………….10 Appendix A – Assessment Roll
Appendix B – District Diagram
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
1 STATEMENT OF ASSESSMENT ENGINEER
Statement of Assessment Engineer
AGENCY: CITY OF GONZALES
PROJECT: CALIFORNIA BREEZE BENEFIT ASSESSMENT DISTRICT
TO: THE CITY COUNCIL
CITY OF GONZALES
STATE OF CALIFORNIA
PRELIMINARY ENGINEER’S REPORT
FISCAL YEAR 2024-25
Pursuant to the Benefit Assessment Act of 1982, Chapter 6.4 of Part 1 of Division 2 of Title 5 of the Government Code (the “1982 Act”), Article XIII D of the California Constitution (“Article XIII D”) and the Proposition 218 Omnibus Implementation Act (“Proposition 218”) (Government Code Section 53750 and following) and in accordance with the Resolution of Initiation, adopted by the City Council of the City of Gonzales, State of California, in connection with the proceedings for the following District:
CALIFORNIA BREEZE BENEFIT ASSESSMENT DISTRICT
(Hereinafter referred to as the “District”),
I, Alison Bouley, authorized representative of Harris & Associates, the duly appointed ASSESSMENT ENGINEER, submit herewith the “Report” consisting of four (4) parts as follows:
PART I
Background: This part provides a general description of the Proposition 218 process and the reasons the City is proposing to increase assessment and install an annual inflationary adjustment.
PART II
Plans and Specifications: This part provides a general description of improvements being maintained in the District. Plans and specifications for the improvements are on file with the City Clerk.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
2 PART III
Estimate of Cost: This part contains the cost estimate of the maintenance including incidental costs and expenses for Fiscal Year 2024-25.
PART IV
Quantification of Benefit: This part identifies, separates, and quantifies the general and special benefits received by each parcel in the District, for the improvements and services provided.
PART V
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the District. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of the District in proportion to the estimated benefits to be received by such parcels.
Appendices
Appendix A – Assessment Roll
Appendix B – Diagrams
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proportion to the estimated benefits to be received by each lot or parcel from the services provided.
DATED this day of July, 2024
___________________________________________
Alison Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
3 PART I – BACKGROUND
City Staff has contracted with Harris & Associates (“Harris”) to complete the Engineer’s Report (“Report”) for the proposed increase to the assessment rate for the California Breeze Benefit Assessment District for Fiscal Year 2024/25 and include an annual escalation factor to allow for future increases to the assessment rate, accounting for inflation.
Proposition 218 Requirements
Since Proposition 218 restricts the levying of assessments to only “special benefits”, it is important to separate those benefits which are general benefits from those that provide special benefits to parcels.
In Silicon Valley Taxpayers Association v. Santa Clara Open Space Authority, the Court found that those benefits that relate to “quality of life” to people living in, working in or visiting property located within the boundaries of an assessment district are general benefits and that any benefit conferred on real property as a result must also be considered to be general benefits. Therefore, since a project may provide both general and special benefit, the first requirement in the establishment of an assessment district is to identify and separate what is general benefit from special benefit, since an assessment may only be imposed on a parcel for the special benefit received.
The definition of “special benefit” which was defined in Article XIII D Section 2(i) as “special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefits.” This was further clarified in the Courts ruling in Dahms v. Downtown Pomona Business Improvement District.
In that case, the plaintiff argued that if the assessment conferred special benefits on the parcels, and those special benefits themselves produce general benefits then the value of those general benefits must be deducted from the cost of providing the special benefits and must not be included in any assessment. The Court found that the text of Article XIII D does not support that argument.
The Court also found that nothing in Article XIII D says or implies that if the special benefits that are conferred also produce general benefits, then the value of those general benefits must be deducted from the reasonable cost of providing the special benefits before the assessments are calculated. Rather, the only cap that provision places on the assessment is that it may not exceed the reasonable cost of the proportional special benefit conferred on that parcel.
Based upon these recent rulings and the requirements of Article XIII D which requires that:
• General benefits must be identified and separated from special benefit, • Assessments proposed to be levied on a parcel may only be imposed for special benefit: and • Assessments must be proportional to the special benefit conferred on a parcel.
On November 5, 1996, California voters adopted Proposition 218 creating Article XIII D of the California State Constitution which established requirements for the creation of new assessments or increasing existing assessments. Proposition 218 also established exemptions to its provisions for districts created prior to its passage.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
4 The District is currently deemed exempt from the requirements of Proposition 218 because it was formed prior to the adoption of Proposition 218 in November 1996. As a result, any proposed increase in the assessments, including the addition of a CPI or other annual inflationary adjustment to the existing assessment rate, requires an assessment ballot be mailed to each property owner subject to the increased assessment, and that those property owners must approve the proposed increase or annual adjustment.
In addition to the requirements shown above, any other changes to the Method of Apportionment, resulting in an increased assessment, must also comply with the requirements of Proposition 218.
As of the end of Fiscal Year 2024/2025, the District fund balance is estimated to be $147,746. While that is a healthy fund balance, the District has been using reserves to help pay the annual costs for several years.
Additionally, the District has had a fixed assessment amount since the time the District was formed. While the costs of labor, maintenance and utilities have increased over the years due to inflation, the maximum assessment rates have not changed. As a result, and in addition to the proposed maximum assessment rate increase, the City is also proposing an annual inflationary adjustment to the maximum assessment rates which will allow the assessmentsto be increased to keep up with future maintenance and utility costs as they increase with inflation. This annual inflationary adjustment will be identical to the other Districts in the City and is detailed in Part V of this Report.
Approval Process
Article XIII D of the California Constitution requires that any proposed assessment increase or change to the assessment amount resulting in an increased assessment must go through an approval process which includes a property owner ballot procedure. The procedure is briefly detailed below:
Notice and Ballot
The City Council will approve a Resolution ordering a Notice of Public Hearing and Assessment Ballot be sent to all property owners in the District. One ballot will be provided for each parcel subject to the proposed increase and annual inflationary adjustment. Assessment Ballots and Notice of Public Hearing will be mailed to the record owner(s) of the parcels at least 45 days prior to the date of a Public Hearing. At the close of the Public Hearing, returned ballots will be tabulated (the public will have the opportunity to view the tabulation process) and interested persons can “hear and be heard” concerning the ballot process and the proposed increases and adjustments.
The results of the ballot tabulation will be announced and presented to the City Council following the completion of the tabulation. The Council may impose the changes if there is no majority protest. A majority protest exists if the number of returned ballots opposing the increase outweigh the number of returned ballots in favor of the increase, weighted by assessment amount. If there is a majority protest, then the process will stop and the increased assessment and annual inflationary adjustments will not be imposed.
If approved, the increased assessments will be collected on the annual County property tax bills commencing with Fiscal Year 2024/2025.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
5 PART II – PLANS AND SPECIFICATIONS
Plans and Specifications
GENERAL DESCRIPTION OF THE DISTRICT
The California Breeze Benefit Assessment District will be comprised of the following 3 areas:
CALIFORNIA BREEZE BENEFIT ASSESSMENT DISTRICT, PHASE 1
Benefit Assessment District Phase 1 (hereinafter “BAD Phase 1”) was formed in 1995 to provide a dedicated source of funding for the maintenance of various street sweeping, streetlights and lighting costs, storm drain lines repairs and replacement including necessary cleaning, electric current, supervision, debris removal and any and all other items of work necessary and incidental for the proper maintenance and operation thereof. BAD Phase 1 also provides funding for the maintenance of a Retention Pond and appurtenant access road. Incidental costs including contingencies, and assessment district incidentals including engineering, printing, and notices to property owners, collection costs, legal fees, administration and supervision, are assessed to BAD Phase 1 on the same basis as the improvements specified above and drainage facilities within development projects in the City.
Incidental costs including contingencies, and assessment district incidentals including engineering, printing, and notices to property owners, collection costs, legal fees, administration, and supervision, are assessed to all phases on the same basis as the improvements specified above.
BAD Phase 1 is generally bounded on the east by Herold Parkway, on the west by State Route 101, on the south by a line approximately 3,200 feet south of Fifth Street and on the north by Fifth Street.
CALIFORNIA BREEZE BENEFIT ASSESSMENT DISTRICT, PHASE 2
Benefit Assessment District Phase 2 (hereinafter “BAD Phase 2”) was formed in 1995 to provide a dedicated source of funding for the maintenance of various street sweeping, streetlights and lighting costs, storm drain lines repairs and replacement including necessary cleaning, electric current, supervision, debris removal and any and all other items of work necessary and incidental for the proper maintenance and operation thereof. BAD Phase 2 also provides funding for the maintenance of a Retention Pond and appurtenant access road. Incidental costs including contingencies, and assessment district incidentals including engineering, printing, and notices to property owners, collection costs, legal fees, administration and supervision, are assessed to BAD Phase 2 on the same basis as the improvements specified above and drainage facilities within development projects in the City.
Incidental costs including contingencies, and assessment district incidentals including engineering, printing, and notices to property owners, collection costs, legal fees, administration, and supervision, are assessed to BAD Phase 2 on the same basis as the improvements specified above.
BAD Phase 2 is generally bounded on the east by Herold Parkway, on the west by State Route 101, on the south by a line approximately 4,300 feet south of Fifth Street and on the north by California Breeze Phase I.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
6 CALIFORNIA BREEZE BENEFIT ASSESSMENT DISTRICT PHASE 3 Benefit Assessment District Phase 3 (hereinafter “BAD Phase 3”) was formed in 1995 to provide a dedicated source of funding for the maintenance of various street sweeping, streetlights and lighting costs, storm drain lines repairs and replacement including necessary cleaning, electric current, supervision, debris removal and any and all other items of work necessary and incidental for the proper maintenance and operation thereof. BAD Phase 1 also provides funding for the maintenance of a Retention Pond and appurtenant access road. Incidental costs including contingencies, and assessment district incidentals including engineering, printing, and notices to property owners, collection costs, legal fees, administration and supervision, are assessed to BAD Phase 1 on the same basis as the improvements specified above and drainage facilities within development projects in the City.
Incidental costs including contingencies, and assessment district incidentals including engineering, printing, and notices to property owners, collection costs, legal fees, administration, and supervision, are assessed to BAD Phase 2 on the same basis as the improvements specified above.
BAD Phase 3 is generally bounded on the east by Herold Parkway, on the west by State Route 101, on the north by a line approximately 4,300 feet south of Fifth Street and on the south by a line approximately 5,100 feet south of Fifth Street.
The assessments and methods of apportionment described in this Report utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received by each parcel.
Pursuant to the 1982 Act:
"Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement.
"Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
7 PART III – ESTIMATE OF COSTS
Estimate of Costs
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs for the District has been prepared based on the estimated and historical costs to provide said services. The District budget is shown below and includes a comparison between the prior year costs and the proposed costs for Fiscal Year 2024/2025. The proposed costs represent the estimated costs required to maintain the improvements at the level expected by property owners and the City and takes into account replacement costs and an annual inflationary adjustment.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
8 2023/24
Budget
Proposed 2024/25
Budget
EXPENDITURES
Maintenance and Servicing $ 664 $ 1,062
Utilities $ 7,700 $ 12,320
Capital Replacement/Repair Collection $ 63,500 $ 101,600 District Administration $ 40,628 $ 40,628
TOTAL EXPENDITURES $ 112,492 $ 143,290
REVENUES & ADJUSTMENTS
Actual/Estimated Assessments $ 66,322 $ 130,190
Actual/Estimated Use of Money and Property $ 353 $ 693
Transfer (To)/From Fund Balance $ 45,817 $ -
Contribution for General Benefit $ - $ 12,409
TOTAL REVENUES & ADJUSTMENTS $ 112,492 $ 143,292
OPERATING FUND BALANCE
Estimated Balance July 1 $ 38,846 $ 71,645
Estimated Addition/(Reduction) $ - $ -
Interest Income $ 202 $ 358
Estimated Balance June 30 $ 39,047 $ 72,003
CAPITAL RESERVE BALANCE
Estimated Balance July 1 $ 161,674 $ 76,102
Estimated Addition/(Reduction) $ - $ -
Interest Income $ 808 $ 381
Estimated Balance June 30 $ 162,482 $ 76,482
ANNUAL LEVY SUMMARY
Total SFR Parcels 317 317
Total SFR EDUs 317 317
Maximum Assessment per EDU/BU1 Varies $392.68
Total Commercial Parcels Levied 2 2
Total Commercial EDUs/BUs1
12.93 14.55
Maximum Assessment per EDU/BU1
$141.14 $392.68
Maximum Assessment per EDU/BU1 for FY 2024/25 $141.14 $392.68 1 FY 2023/24 Assessment per EDU. FY 2024/25 Assessment per BU Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
9 PART IV – QUANTIFICATION OF BENEFIT
Quantification of Benefit
BENEFIT ANALYSIS
Each of the improvements have been carefully reviewed and the corresponding assessments have been proportionately spread to each parcel based on the benefit received.
GENERAL BENEFIT
Although the improvements may include public streets and drainage facilities that connect to similar facilities outside the District boundaries, the construction, maintenance, and operation of these improvements was only necessary for the development of properties within the Districts. As such, these improvements were not required nor necessarily desired by any properties or developments outside the District boundaries and any public access or use of the improvements by others is incidental. There is, however, a small amount general benefit conferred to the public at large.
Specifically, general benefits include reduced wear and tear on service vehicle (mail and other delivery vehicles, emergency vehicles, waste pick up vehicles, etc.), including individual cars that may be visiting a property owner or simply driving through the neighborhood. Additional general benefits must be applied to renters (non-property owners) residing in the District. In looking at the number of renters within the District over the previous three years, the highest number of rental properties during that time period was 20. Based on the total number of homes in the District (317) and the parcel area for the commercial properties, the Average Daily Trips (ADT) can be determined using vehicular traffic generation rates. The table shown below shows the calculation of ADT and the corresponding general benefit percentage.
This percentage and the corresponding amount of the Total Expenditures is shown as a contribution in the Estimate of Costs table shown in Part III.
Landuse Units/Acres ADT Rate 1Total
Dwelling Units 317 10 3170
Fast Food w/ drive thru 0.577 3000 1731
Medical Office 2.826 500 1413
Estimated Average Daily Trips 6314
Trips Associated with General Benefit Parcels ADT Rate Total Other trips (USPS, Trash, Delivery) 319 1.15 367
Renters 20 9 180
Estimated Average Daily Trips 547
General Benefit Percentage 8.66%
1 Based on SANDAG Brief Guide of Vehicular Traffic Generation Rates Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
10 SPECIAL BENEFIT
The special benefits are:
Street Lighting:
• Security and safety
• Community character and vitality
• Property access
• Nighttime visibility for increased economic activity
Storm Drain:
• Able to develop property due to required storm drain management system. • Protection of storm drain infrastructure useful life. • Prevent or reduce property damage from potential flooding.
Street Maintenance:
• Provide reliable all-weather access to properties.
• Remove or reduce trash and pollutants to maintain the character of the property.
These benefits impact the assessed properties in a way that is particular and distinct from their effect on other parcels not within the District and that real property in general and the public at large do not share. The improvements also were installed as a condition of development for the California Breeze tract and would not have been installed otherwise. Since these improvements were installed and are maintained especially for the benefit of properties within the District, all assessable properties in the District receive a special benefit and are assessed for the special benefits conferred by the street, street lighting and drainage improvements.
Since parcels in the District receive differing levels of special benefit due to variations in the location, nature, extent and services provided, benefit levels for the two parcel types have been established. All parcels within the District have been assigned a benefit factor for the Special Benefit received, as described in Section V.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
11 PART V – METHOD OF APPORTIONMENT
Method of Apportionment
GENERAL PROVISIONS – SPECIAL BENEFIT
Pursuant to the 1982 Act and Article XIIID, all parcels that receive a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. Chapter 6.4, Division 2, Title 5, of the Government Code, the Benefit Assessment Act of 1982, permits the establishment of assessment districts by Cities for the purpose of providing certain public improvements that include street maintenance.
Section 54711 of the Benefit Assessment Act of 1982 requires that maintenance assessments be levied according to benefit rather than according to assessed value. This Section states:
(a) No benefit assessment shall be levied pursuant to this chapter unless it meets all of the following requirements:
(1) The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service. Except as provided in subdivision (d) or (e) of Section 54715, in the case of a benefit assessment for flood control services, the benefit must be determined on the basis of the proportionate storm water runoff from each parcel. In the case of an assessment for the maintenance of streets, roads, or highways, the benefit shall be in proportion to the estimated traffic volume to be generated by each parcel assessed, or by any other reasonable basis as determined by the legislative body. (2) The annual aggregate amount of the assessment shall not exceed the estimated annual cost of providing the service.
(3) The revenue derived from the assessment shall not be used to pay the cost of any service other than the service for which the assessment was levied.
The 1982 Act also permits the designation of zones of benefit within any individual assessment district.
Article XIIID, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIIID also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
12 ASSESSMENT METHODOLOGY
The costs associated with the maintenance and operation of the improvements including incidentals and appurtenances is of special benefit to parcels within the district and shall be spread to all developed parcels within the District based on the methodology detailed in this Report.
All administrative costs associated with the maintenance and operation of the improvements including the Engineer’s Report, printing and advertising of assessment notices, County collection fees, and legal fees shall be spread to all parcels on a prorata basis. Monterey County collections fees are 0.25% of the levy amount for collection for administration of the District.
The District consists of two parcels types, residential (single-family homes) and commercial. Residential parcels make up approximately 99% of the District parcels. There are two commercial parcels making up the remainder of the District parcels.
Factored development unit calculations for residential areas are as follows: Low Density residential = 1.0 Equivalent Dwelling Unit (EDU).
The detention pond, Parcel B, which is for the exclusive use of this development, is not assessed since it provides benefit rather than receiving it.
With the EDUs established, the special benefits must be applied by improvement and land use types. The table on the following page shows the special benefits received by land use. The EDU’s will be multiplied by the Applied Benefit Factor by land use to proportionately spread the assessments based on the special benefits received.
Special Benefits / Land Use Residential Commercial
Street Lighting
· Security and safety 1 1
· Community character and vitality 1 1
· Property access 1 1
· Nighttime visibility 1
Storm Drainage
· Able to develop property 1 1
· Protection of infrastructure life 1 1
· Prevent or reduce property damage 1 1
Street Maintenance
· Reliable all-weather access 1 1
· Remove or reduce trash 1 1
Subtotal 8 9
Applied Benefit Factor by Land Use
(Subtotal / Residential Subtotal) 1 1.125
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
13 One of the most equitable methods of apportionment for applying benefit to different parcel types in the District is the EDU method. Two parcels within the boundaries of the District are commercial. While the residential parcels will be assessed on the basis of one EDU per parcel, the commercial parcel will be assessed 3.8 EDU per acre. The table below shows the total benefit units in the District.
APPLIED BENEFIT
TOTAL BENEFIT UNITS
LAND USE EDUS FACTOR (BUs)
RESIDENTIAL 317.00 1 317.00
COMMERCIAL 12.93 1.125 14.55
TOTALS 329.93 331.55
ANNUAL ADJUSTMENT TO MAXIMUM ASSESSMENT
It is generally recognized that most budgetary items will be impacted by inflation in future years. In an effort to minimize the impact this has on maintenance districts, a formula for inflationary adjustments is typically included as a part of the maximum assessment to be approved by the property owners during the formation or restructuring of a district. Prior to the passage of Proposition 218 however, inflationary adjustments were not included as a standard part of the formation and approval process. The District was formed in 1995, prior to the passage of Proposition 218 and did not include an inflationary adjustment for the annual assessments.
As part of the proposed assessment rate increase for the District, it is proposed that an annual inflationary adjustment for the Maximum Assessments be included. An inflationary adjustment will allow the Maximum Assessments established during the reassessment of the District to increase each year so assessment revenues can continue to fund the costs of the maintenance and services.
It is proposed that the assessment rates be increased over the next three (3) years by the amounts shown on the table below and on the Assessment Roll in Appendix A of this Report. This is an effort to minimize the impact of a large assessment rate increase in a single year. Beginning in Fiscal Year 2027/28, the established Maximum Assessment rate shall be increased annually as described below.
Parcel
Type
Current
Assessment
Rate
Parcel
Benefit
Factor
Proposed
2024/25
Assessment
Proposed
2025/26
Assessment
Proposed
2026/27
Assessment
SFR $187.00 1.00 $287.34 $366.33 $392.67
Commercial* $309.46 1.65 $475.51 $903.58 $968.55
Commercial* $1,515.70 4.90 $3,471.41 $4,425.70 $4,743.92 *Commercial Assessments shown are Benefit Factor multiplied by the annual rate.
Assessments may be adjusted annually based on the April Consumer Price Index of the San Francisco-Oakland-Hayward Area All Urban Consumers Index (CPI-U). Adjustments are based on the change of the Consumer Price Index prior year/month as compared to the year/month assessments are determined (benchmark month for this district is April).
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
14 The actual annual assessment rate and actual assessments levied in any fiscal year shall be as approved by the City Council and may not exceed the Maximum Assessment rate for that specific fiscal year without a Proposition 218 compliant increase procedure that is approved by property owners.
The Maximum Assessment rate established during the reassessment of the District will be adjusted by the following formula:
• Beginning in Fiscal Year 2027/28, the increase in April CPI shall be applied to the Maximum Assessment rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment rate for the then current fiscal year.
• If the proposed annual assessment rate for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment rate established for that fiscal year, then the proposed annual assessment is not considered an increased assessment for purposes of Proposition 218.
The Adjusted Maximum Assessment rate will be calculated independent of the annual budget and proposed assessment rate for the given fiscal year.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
15 APPENDIX A – ASSESSMENT ROLL
Assessment Roll
The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, is shown in Appendix A. The description of each lot or parcel is part of the records of the Assessor of the County of Monterey and those records are, by reference, made part of this report. If approved by property owners, the assessments shown will be submitted to the County Auditor/Controller and included on the property tax bill for each parcel shown in the assessment roll for Fiscal Year 2024-2025.
The proposed assessment amounts for Fiscal Years 2024/25 through 2026/27 are shown on the following pages.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
16 APN Phase
EDU/
Acres
Benefit
Factor
Assessable
EDU
Current
Maximum
Assessment
Proposed
Max.
Assessment
FY 24/25
Proposed
Max.
Assessment
FY 25/26
Proposed
Max.
Assessment
FY 26/27
020-281-001-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-002-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-003-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-004-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-005-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-006-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-007-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-008-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-009-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-010-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-011-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-012-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-013-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-014-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-015-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-016-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-017-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-018-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-019-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-020-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-021-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-022-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-023-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-024-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-025-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-026-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-027-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-028-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-029-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-030-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-031-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-032-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-033-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-034-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-035-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
17 APN PhaseEDU/Acres
Benefit
Factor
Assessable
EDU
Current
Maximum
Assessment
Proposed
Max.
Assessment
FY 24/25
Proposed
Max.
Assessment
FY 25/26
Proposed
Max.
Assessment
FY 26/27
020-281-036-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-037-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-038-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-039-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-040-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-041-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-042-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-043-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-044-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-045-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-046-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-047-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-048-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-049-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-050-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-051-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-052-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-053-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-054-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-055-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-056-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-057-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-058-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-059-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-060-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-061-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-062-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-063-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-064-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-065-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-066-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-067-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-068-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-069-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-070-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-071-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-072-000 I 1.00 1.00 1.00 $187.00 $287.34 $366.33 $392.67 020-281-078-000 I 2.193 1.125 2.47 $309.46 $475.51 $903.58 $968.55 020-281-081-000 I 10.739 1.125 12.081 $1,515.70 $3,471.41 $4,425.70 $4,743.92 TOTALS 84.93
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
18 APN Phase EDU
Benefit
Factor
Assessable
EDU
Current
Maximum
Assessment
Proposed
Max.
Assessment
FY 24/25
Proposed
Max.
Assessment
FY 25/26
Proposed
Max.
Assessment
FY 26/27
020-291-001-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-002-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-003-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-004-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-005-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-006-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-007-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-008-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-009-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-010-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-011-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-012-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-013-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-014-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-291-015-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-001-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-002-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-003-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-004-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-005-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-006-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-007-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-008-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-009-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-010-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-011-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-012-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-013-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-018-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-019-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-020-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-021-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-022-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-023-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-024-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-025-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-026-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-027-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-028-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-292-029-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-001-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-002-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
19 APN Phase EDU
Benefit
Factor
Assessable
EDU
Current
Maximum
Assessment
Proposed
Max.
Assessment
FY 24/25
Proposed
Max.
Assessment
FY 25/26
Proposed
Max.
Assessment
FY 26/27
020-293-003-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-004-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-005-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-006-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-007-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-008-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-009-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-010-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-011-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-012-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-013-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-014-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-293-015-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-294-001-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-294-002-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-294-003-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-294-004-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-294-005-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-294-006-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-294-007-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-294-008-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-294-010-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-001-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-002-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-003-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-004-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-005-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-006-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-007-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-008-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-009-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-010-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-011-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-012-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-013-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-014-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-015-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-016-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-017-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-018-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-019-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-020-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-021-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-022-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
20 APN Phase EDU
Benefit
Factor
Assessable
EDU
Current
Maximum
Assessment
Proposed
Max.
Assessment
FY 24/25
Proposed
Max.
Assessment
FY 25/26
Proposed
Max.
Assessment
FY 26/27
020-301-023-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-024-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-301-025-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-001-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-002-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-003-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-004-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-005-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-006-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-007-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-008-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-009-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-010-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-011-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-012-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-013-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-014-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-015-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-016-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-017-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-018-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-019-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-302-020-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-001-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-002-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-003-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-004-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-005-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-006-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-007-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-008-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-009-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-010-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-011-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-012-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-013-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-014-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-015-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-016-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-017-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-018-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-019-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-020-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-021-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 020-303-022-000 II 1.00 1.00 1.00 $185.34 $287.34 $366.33 $392.67 TOTALS 131.00
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
21 APN Phase EDU
Benefit
Factor
Assessable
EDU
Current
Maximum
Assessment
Proposed
Max.
Assessment
FY 24/25
Proposed
Max.
Assessment
FY 25/26
Proposed
Max.
Assessment
FY 26/27
020-311-001-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-002-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-003-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-004-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-005-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-006-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-007-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-008-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-009-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-010-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-011-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-012-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-013-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-014-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-015-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-016-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-017-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-018-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-019-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-020-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-021-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-022-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-023-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-024-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-025-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-026-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-027-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-311-028-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-001-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-002-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-003-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-004-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-005-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-006-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-007-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-008-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-009-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-010-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-011-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-012-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
22 APN Phase EDU
Benefit
Factor
Assessable
EDU
Current
Maximum
Assessment
Proposed
Max.
Assessment
FY 24/25
Proposed
Max.
Assessment
FY 25/26
Proposed
Max.
Assessment
FY 26/27
020-312-013-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-014-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-015-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-016-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-017-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-018-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-019-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-020-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-021-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-312-022-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-001-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-002-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-003-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-004-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-005-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-006-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-007-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-008-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-009-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-010-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-011-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-012-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-013-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-014-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-015-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-016-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-017-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-018-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-019-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-020-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-021-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-022-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-023-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-024-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-025-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-026-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-027-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-028-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-029-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-030-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-031-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-032-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-033-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-313-034-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
23 APN Phase EDU
Benefit
Factor
Assessable
EDU
Current
Maximum
Assessment
Proposed
Max.
Assessment
FY 24/25
Proposed
Max.
Assessment
FY 25/26
Proposed
Max.
Assessment
FY 26/27
020-314-001-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-002-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-003-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-004-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-005-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-006-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-007-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-008-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-009-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-010-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-011-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-012-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-013-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-014-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-015-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-016-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-017-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-018-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-019-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-020-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-021-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-022-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-023-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-024-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-025-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-026-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-027-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-028-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-029-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 020-314-030-000 III 1.00 1.00 1.00 $234.68 $287.34 $366.33 $392.67 TOTALS 114.00
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
24 APPENDIX B – DISTRICT DIAGRAMS
District Diagrams
Diagrams for the District, including each Phase of the California Breeze Development, are shown on the following pages.
Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
25 Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
26 Engineer’s Report
California Breeze Benefit Assessment District
City of Gonzales
Fiscal Year 2024-25
27 28