REVENUES & ADJUSTMENTS
Actual/Estimated Assessments $50,756
Actual/Estimated Use of Money and Property $24,934
Transfer (To)/From Fund Balance ($23,779)
TOTAL REVENUES & ADJUSTMENTS $51,911
OPERATING RESERVE FUND BALANCE 6
Estimated Balance 7/1/2025 $25,955
Estimated Addition/(Reduction) $0
Estimated Interest Income $1,038
Estimated Balance 6/30/2026 $26,994
CAPITAL RESERVE FUND BALANCE
Estimated Balance 7/1/2025 $597,388
Estimated Addition/(Reduction) $23,779
Estimated Interest Income $23,896
Estimated Balance 6/30/2026 $645,063
ANNUAL LEVY SUMMARY
Total SFR Parcels Levied 71
Total SFR EDUs 71.00
Maximum Assessment per EDU Varies*
Assessment per EDU Varies*
Assessment Needed to Fully Fund Varies*
Definitions: SFR = Single Family Residential Parcel(s); EDU = Equivalent Dwelling Unit * Refer to Budget Footnotes for Assessment Rates for each phase Packet Pg. 377 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Benefit Assessment District
City of Gonzales
Fiscal Year 2025-26
7 Budget Footnotes
1 Lots 67-69 are owned by the City of Gonzales, comprise the subdivision's Tot Lot and do not benefit from the improvements. 2 Regularly scheduled street sweeping services are performed by Franchise Waste Hauler. Any services above and beyond said regularly scheduled services will be billed to and paid for the the District 3 For capital replacement reserve items shown above, some of the costs are from the original Engineer's Report for the districts prepared in 2004. The cost for these items are shown below in 2004 dollars and escalated to year end 2016 dollars by the increase in the ENR-CCI for San Francisco for the same period. Details regarding capital replacemennt costs for the other items shown above are provided in Appendix D.
Capital Replacement Item Collection Yrs 2004 Cost 2016 Cost Annual Cost Percolation Routine Maintenance 10 $38,000 $53,991 $5,399 Percolation Pond Dredging 10 $38,000 $53,991 $5,399
Street Lighting Reserve 1 $1,176 $1,671 $1,671
Storm Drain Capital Repair 5 $7,500 $10,656 $2,131
4 See Appendix D for detailed cost breakdown for these items. 5 Items included in this category include salaries, overtime, Workers's Comp, Retirement & Insurance (Life, Health & FICA). 6 The Cipriani Estates Benefit Assessment District has 2 separate phases. The assessment amounts for each are as follows:
Phase 1 SFR lots 1-7 Maximum Assessment $1,568.54. Actual Assessment $1,052.04 . Assessment needed to fully fund $1,126.25 Phase 2 SFR lots 8-66 & 70-74 Maximum Assessment $978.31. Actual Assessment $678.00 . Assessment needed to fully fund $687.92 Beginning in Fiscal Year 2017/18, a Capital Reserve Fund was established for the District. The amounts collected for the current year, if any, are shown in the Budget table. The Beginning Balance for the Capital Reserve Fund is transferred from the Operating Reserve Fund.
The amounts in the Operating Reserve Fund should be sufficient to pay for the operations and maintenance costs for the first six months of the fiscal year, approximately 50% of the total Reserve Balance. Any additional funds over and above the 50% to the Operating Reserve are shown in the Capital Reserve Fun balance. Any addition to or (reduction from) the Capital Reserve Fund will be shown and calculated annually in the same manner as the Operating Reserve Fund. Also, any funds collected for Capital Reserve and not spent, will be included in the ending Capital Reserve fund balance the following year.
Packet Pg. 378 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Benefit Assessment District
City of Gonzales
Fiscal Year 2025-26
8 PART III – DISTRICT DIAGRAM
District Diagram
The boundaries of the Cipriani Estates Benefit Assessment District are shown on the map in Appendix C. The lines and dimensions of each lot or parcel within the District are those lines and dimensions as shown on the maps of the Monterey County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. The District Diagram is also filed under separate cover with the City Clerk.
Packet Pg. 379 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Benefit Assessment District
City of Gonzales
Fiscal Year 2025-26
9 PART IV – 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. The costs for the operation, maintenance and servicing of the improvements maintained for each zone are apportioned in accordance with the methodology which was established by the City Council upon formation of the District.
Packet Pg. 380 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Benefit Assessment District
City of Gonzales
Fiscal Year 2025-26
10 GENERAL PROVISIONS – 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 are only necessary for the development of properties within the District. 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. Therefore, it has been determined that the ongoing maintenance, servicing and operation of the District’s improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District.
ASSESSMENT METHODOLOGY
All costs associated with the maintenance and operation of the Cipriani Estates Benefit Assessment District improvements including Engineer’s Report, printing and advertising of assessment notices and legal fees shall be spread to all parcels on a pro-rata development unit basis.
Chapter 6.4 of Division 2 of the California Government Code, the Benefit Assessment Act of 1982, permits the establishment of assessment districts by agencies for the purpose of financing the operation, maintenance and servicing of drainage, flood control, street lighting, and street improvements, and installation and improvement of drainage and flood improvements.
Section 54711 of the Benefit Assessment Act of 1982 requires that assessments be levied according to benefit derived from the provided service. In addition, Article XIIIID, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property.
Article XIIID 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. Excepted 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, and that portion of public property that is not developed and used for business purposes similar to private commercial, industrial and institutional activities.
The improvements to be maintained and operated as a result of the formation of the Cipriani Estates Benefit Assessment District have been installed given that all of the residential units within the District have been built. All such improvements are being installed within or in areas in close proximity to the proposed developed residential lots and benefiting the proposed developed residential lots.
As a result of the foregoing, the developed residential lots will receive 100% of the special benefits of the operation and maintenance of drainage, flood control, street lighting and street improvements. These special benefits include enhanced neighborhood health and safety, and improved quality of life, generated when drainage, flood control and street improvements are in place, improved, operable, safe, clean and maintained. In short, maintenance and operation of the proposed improvements will provide beautification, protection of improved property, enhanced comfort and increase the desirability of the immediate surroundings of the residential units within the District. Due to the configuration and proximity of the proposed or existing improvements within the District in relation to the developed lots, and the nature of the benefits derived therefrom, lots in close proximity to the District will not enjoy special benefits described herein. Moreover, because of the location of the contemplated improvements either within, close to, or benefiting the District itself, there is no general benefit to properties outside the District or the community as a whole, or a general benefit that is so negligible, it cannot be calculated for purposes of assessment.
Packet Pg. 381 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Benefit Assessment District
City of Gonzales
Fiscal Year 2025-26
11 As such, all costs associated with the maintenance and operation of Cipriani Estates Assessment District improvements, including incidentals and appurtenances, shall be spread to all parcels within the District on a development unit basis.
Developed parcels are those parcels on which a final subdivision map has been filed, and which can obtain building permits as of the date of the final public hearing on assessment. Said parcels also abut or obtain primary access from a public street.
Costs associated with the maintenance of a storm drain and appurtenances along the rear of Lots 1 through 7 and the westerly side of lot 7, as described previously in this report, will be assessed solely on Lots 1 through 7. These lots receive storm drainage from the adjacent Fairview Estates Unit No. 2 subdivision, and the storm drain improvements as described, allow those lots to be developed. A separate budget line item is included in the budget solely for the benefit of those parcels.
In order to determine the appropriate assessment for each developed parcel, a budget for operation and maintenance costs associated with planned improvements in the entire Cipriani Estates Subdivision Project was prepared. The total cost of operation and maintenance of a given improvement must be collected on an annual basis. Since the developed parcels in the District are the only parcels that derive special benefit from such activities, they must bear the entire cost of operation and maintenance.
Factored development unit calculations for residential areas are as follows: Low Density Single Family Residential = 1.0 Equivalent Dwelling Unit (EDU).
Monterey County charges 0.25% of the levy amount for collection for administration of the District.
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). The following table shows the prior year actual and maximum assessment rate per EDU, the annual CPI-U adjustment for the current fiscal year, the current year calculated maximum assessment, the assessment unit of measure, and the current year applied assessment rate.
Phase/Lots
Prior Year
Applied
Assessment Rate
Prior Year
Maximum
Assessment Rate
April to April %
adjustment in the
SF/Oak/Hay CPI-U
Current Year
Maximum
Assessment Rate
Current Year
Applied
Assessment Rate
Lots 1-7 $1,052.04 $1,548.87 1.270% $1,568.54 $1,052.04 Lots 8-66 & 70-74 $750.00 $966.05 1.270% $978.31 $678.00 Packet Pg. 382 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Benefit Assessment District
City of Gonzales
Fiscal Year 2025-26
12 APPENDIX A – FINANCIAL SUMMARY
2024-25 Financial Summary
Packet Pg. 383 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Canyon Creek Benefit Assessment District
City of Gonzales
Fiscal Year 2025-26
13 APPENDIX B – 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. 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 2025-26.
Packet Pg. 384 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Canyon Creek Benefit Assessment District
City of Gonzales
Fiscal Year 2025-26
14 APN Phase EDU
Base
Assessment
Rate
County
Collection Fee Total Assessment
020-351-001-000 1 1.00 $1,049.42 $2.62 $1,052.04
020-351-002-000 2 1.00 $1,049.42 $2.62 $1,052.04
020-351-003-000 3 1.00 $1,049.42 $2.62 $1,052.04
020-351-004-000 4 1.00 $1,049.42 $2.62 $1,052.04
020-351-005-000 5 1.00 $1,049.42 $2.62 $1,052.04
020-351-006-000 6 1.00 $1,049.42 $2.62 $1,052.04
020-351-007-000 7 1.00 $1,049.42 $2.62 $1,052.04
020-351-008-000 8 1.00 $676.30 $1.69 $678.00
020-351-009-000 9 1.00 $676.30 $1.69 $678.00
020-351-010-000 10 1.00 $676.30 $1.69 $678.00
020-351-011-000 11 1.00 $676.30 $1.69 $678.00
020-351-012-000 12 1.00 $676.30 $1.69 $678.00
020-351-013-000 13 1.00 $676.30 $1.69 $678.00
020-351-014-000 14 1.00 $676.30 $1.69 $678.00
020-351-015-000 15 1.00 $676.30 $1.69 $678.00
020-351-016-000 16 1.00 $676.30 $1.69 $678.00
020-351-017-000 17 1.00 $676.30 $1.69 $678.00
020-351-018-000 18 1.00 $676.30 $1.69 $678.00
020-351-019-000 19 1.00 $676.30 $1.69 $678.00
020-351-020-000 20 1.00 $676.30 $1.69 $678.00
020-351-021-000 21 1.00 $676.30 $1.69 $678.00
020-351-022-000 22 1.00 $676.30 $1.69 $678.00
020-351-023-000 23 1.00 $676.30 $1.69 $678.00
020-351-024-000 24 1.00 $676.30 $1.69 $678.00
020-351-025-000 25 1.00 $676.30 $1.69 $678.00
020-351-026-000 26 1.00 $676.30 $1.69 $678.00
020-351-027-000 27 1.00 $676.30 $1.69 $678.00
020-351-028-000 28 1.00 $676.30 $1.69 $678.00
020-351-029-000 29 1.00 $676.30 $1.69 $678.00
020-351-030-000 30 1.00 $676.30 $1.69 $678.00
020-351-031-000 31 1.00 $676.30 $1.69 $678.00
020-351-032-000 32 1.00 $676.30 $1.69 $678.00
020-351-033-000 33 1.00 $676.30 $1.69 $678.00
020-351-034-000 34 1.00 $676.30 $1.69 $678.00
020-351-035-000 35 1.00 $676.30 $1.69 $678.00
Packet Pg. 385 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Canyon Creek Benefit Assessment District
City of Gonzales
Fiscal Year 2025-26
15 APN Phase EDU
Base
Assessment
Rate
County
Collection Fee Total Assessment
020-351-036-000 36 1.00 $676.30 $1.69 $678.00
020-351-037-000 37 1.00 $676.30 $1.69 $678.00
020-351-038-000 38 1.00 $676.30 $1.69 $678.00
020-351-039-000 39 1.00 $676.30 $1.69 $678.00
020-351-040-000 40 1.00 $676.30 $1.69 $678.00
020-351-041-000 41 1.00 $676.30 $1.69 $678.00
020-351-042-000 42 1.00 $676.30 $1.69 $678.00
020-351-043-000 43 1.00 $676.30 $1.69 $678.00
020-351-044-000 44 1.00 $676.30 $1.69 $678.00
020-351-045-000 45 1.00 $676.30 $1.69 $678.00
020-351-046-000 46 1.00 $676.30 $1.69 $678.00
020-351-047-000 47 1.00 $676.30 $1.69 $678.00
020-351-048-000 48 1.00 $676.30 $1.69 $678.00
020-351-049-000 49 1.00 $676.30 $1.69 $678.00
020-351-050-000 50 1.00 $676.30 $1.69 $678.00
020-351-051-000 51 1.00 $676.30 $1.69 $678.00
020-351-052-000 52 1.00 $676.30 $1.69 $678.00
020-351-053-000 53 1.00 $676.30 $1.69 $678.00
020-351-054-000 54 1.00 $676.30 $1.69 $678.00
020-351-055-000 55 1.00 $676.30 $1.69 $678.00
020-351-056-000 56 1.00 $676.30 $1.69 $678.00
020-351-057-000 57 1.00 $676.30 $1.69 $678.00
020-351-058-000 58 1.00 $676.30 $1.69 $678.00
020-351-059-000 59 1.00 $676.30 $1.69 $678.00
020-351-060-000 60 1.00 $676.30 $1.69 $678.00
020-351-061-000 61 1.00 $676.30 $1.69 $678.00
020-351-062-000 62 1.00 $676.30 $1.69 $678.00
020-351-063-000 63 1.00 $676.30 $1.69 $678.00
020-351-064-000 64 1.00 $676.30 $1.69 $678.00
020-351-065-000 65 1.00 $676.30 $1.69 $678.00
020-351-066-000 66 1.00 $676.30 $1.69 $678.00
020-351-067-000 67 0.00 $676.30 $0.00 $0.00
020-351-068-000 68 0.00 $676.30 $0.00 $0.00
020-351-069-000 69 0.00 $676.30 $0.00 $0.00
020-351-070-000 70 1.00 $676.30 $1.69 $678.00
020-351-071-000 71 1.00 $676.30 $1.69 $678.00
020-351-072-000 72 1.00 $676.30 $1.69 $678.00
020-351-073-000 73 1.00 $676.30 $1.69 $678.00
020-351-074-000 74 1.00 $676.30 $1.69 $678.00
TOTALS 71.00 $50,756.28
Packet Pg. 386 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Canyon Creek Benefit Assessment District
City of Gonzales
Fiscal Year 2025-26
16 APPENDIX C – DISTRICT DIAGRAM
District Diagram The District Diagram is shown on the following page.
Packet Pg. 387 Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Canyon Creek Benefit Assessment District City of Gonzales Fiscal Year 2025-26 17 Packet Pg. 388
Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Engineer’s Report
Cipriani Estates Benefit Assessment District City of Gonzales Fiscal Year 2025-26 18 APPENDIX D – CAPITAL REPLACEMENT Capital Replacement The following pages show a summary of the Capital Replacement costs for each District within the City, as well as the Capital Replacement detail of each identified item for this District.
Packet Pg. 389
Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Engineer’s Report
Cipriani Estates Benefit Assessment District City of Gonzales Fiscal Year 2025-26 19 Packet Pg. 390
Attachment: Cipriani Estates Benefit Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 RESOLUTION NO. 2025-62
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GONZALES
CONFIRMING DIAGRAM AND ASSESSMENTSAND LEVYING ANNUAL
ASSESSMENTS PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972 FOR FISCAL YEAR 2025-2026
CIPRIANI ESTATES PARKS AND OPEN SPACES
MAINTENANCE ASSESSMENT DISTRICT
WHEREAS, on or about May 23, 2025, Harris & Associates, the designated Engineer of Work, filed its annual report for the Cipriani Estates Parks and Open Spaces Maintenance Assessment District, City of Gonzales, Monterey County, California; and WHEREAS, on June 2, 2025, the City Council adopted Resolution No. 2025-40 stating its intent to confirm the diagram and to levy and collect annual assessments in the Cipriani Estates Parks and Open Spaces Maintenance Assessment District, and directing the City Clerk to set a public hearing to be held on July 21, 2025, in the meeting place of the City Council located in the Council Chambers, 117 Fourth Street, Gonzales, California, to consider the Engineer’s annual report and to take action to confirm the diagram and levy the annual assessments identified therein.
NOW THEREFORE, BE IT HEREBY RESOLVED by the City Council of the City of Gonzales as follows:
1. Following notice duly given, the City Council has held a full and fair Public Hearing regarding the Cipriani Estates Parks and Open Spaces Maintenance Assessment District, the levy and collection of assessments, the Engineer’s Report prepared in connection therewith, and considered all oral and written statements, protests, and communications made or filed by interested persons regarding these matters.
2. Based on the Engineer’s Report, the City Council finds and determines that:
a. The land within the identified District will receive special benefit by the operation, maintenance, and servicing of improvements located in public places within the boundaries of the District; and
b. The District include all of the lands so benefited; and c. The amount to be assessed upon the lands within the District in accordance with the fee for Fiscal Year 2025-2026 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated benefits to be received by each parcel from the improvements and services.
3. The City Council hereby confirms the diagram and assessments as set forth in the annual report of the Engineer of Work and hereby levies the assessments set forth therein for Fiscal Year 2025-2026 within the parks and open spaces maintenance assessment district. The Packet Pg. 391 Attachment: Resolution No. 2025-62 Cipriani Estates P&OS (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates maximum assessments have been adjusted by the CPI for the previous year, established at
1.270%. The annual assessments for Fiscal Year 2025-2026 will be $650.00 per house. There is no increase from the annual assessments imposed for Fiscal Year 2024-2025.
4. The assessments confirmed hereby shall be collected at the same time and in the same manner as county taxes are collected and all laws providing for the collection and enforcement of county taxes shall apply to the collection and enforcement of assessments. Such funds are ordered to be used for the maintenance, operation and servicing of the improvements, and any and all other items of work necessary and incidental to the proper maintenance and operation thereof, as described in the Engineer’s Report.
5. The City Clerk is hereby authorized and directed to file a certified copy of the diagram and assessments with the County Auditor of Monterey County no later than August 1, 2025, who shall thereafter enter upon the county assessment roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the assessments.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Gonzales held on the 21
st day of July, 2025, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
Jose L. Rios, The Honorable Mayor
ATTEST:
Mary Villegas, Deputy City Clerk
I, the undersigned Deputy City Clerk, hereby certify that the foregoing resolution was duly and regularly adopted and passed by the City Council of the City of Gonzales, California, at a regular meeting thereof held on the 21st day of July, 2025, by the above-stated vote of the members thereof, a majority being present.
Dated: July 21, 2025
_________________________________
Mary Villegas, Deputy City Clerk
Packet Pg. 392 Attachment: Resolution No. 2025-62 Cipriani Estates P&OS (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates
CITY OF GONZALES
FINAL ENGINEER’S REPORT
FISCAL YEAR 2025-26
CIPRIANI ESTATES PARKS & OPEN SPACES
FUND #630
JULY 2025
PREPARED BY
Harris & Associates
60 W. Alisal Street, Suite 200
Salinas, CA 93901
www.weareharris.com
Packet Pg. 393 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
ENGINEER’S REPORT FOR
FISCAL YEAR 2025-26
CIPRIANI ESTATES PARKS AND OPEN SPACES
City of Gonzales
Monterey County
State of California
APPROVED BY THE CITY COUNCIL FOR THE CIPRIANI ESTATES PARKS AND OPEN SPACE DISTRICT OF THE CITY OF GONZALES, STATE OF CALIFORNIA ON THE _____ DAY OF _________, 2025.
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 ______________, 2025.
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 ______________, 2025.
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 ______________, 2025.
Mary Villegas, Deputy City Clerk
City of Gonzales, Monterey County, CA
__________________________
Packet Pg. 394 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
TABLE OF CONTENTS
Table of Contents
Certifications…………………………………………………………………………………………………………………………i Statement of Assessment Engineer…………………………………………………………………………………..….1 Plans and Specifications……………………………………………………………………………………………………….3 Estimate of Costs………………………………………………………………………………………………………………….6 District Diagram…………………………………………………………………………………………………………………...9 Method of Apportionment………………………………………………………………………………………………….10 Appendix A – 2024-25 Financial Summary ………………………………………………………………………….13 Appendix B – Assessment Roll ………………………………………………………………………………………..….14 Appendix C – District Diagram …………………………………………………………………………………………...16 Appendix D – Capital Replacement …………………………………………………………………………………….18 Packet Pg. 395 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
1 STATEMENT OF ENGINEER
Statement of Assessment Engineer
AGENCY: CITY OF GONZALES
PROJECT: Cipriani Estates Parks and Open Spaces
TO: THE CITY COUNCIL
CITY OF GONZALES
STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2025-26
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council for the Cipriani Estates Parks and Open Space District of the City of Gonzales to provide drainage services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2025-26.
Pursuant to the Landscape 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 Gonzales’ Resolution adopted by the City Council, this Report has been ordered for:
CIPRIANI ESTATES PARKS AND OPEN SPACES
(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
Description of Improvements: This part provides a general description of improvements proposed to be maintained in the District. Plans and specifications for the improvements are on file with the City.
PART II
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2025-26.
Packet Pg. 396 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
2 PART III
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Monterey County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. The District Diagram is filed under separate cover with the City Clerk.
PART IV
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the District in proportion to the estimated special benefits to be received. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of District pursuant to the initial methodology established by Resolution No. 2004-62 approved on the 21st day of June, 2004. For particulars as to the identification of parcels, reference is made to the District Diagram.
Appendices
Appendix A – Financial Summary
Appendix B – Assessment Roll
Appendix C – District Diagram
Appendix D – Capital Replacement
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 2nd day of July, 2025
___________________________________________
Alison Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work
Packet Pg. 397 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
3 PART 1 – PLANS AND SPECIFICATIONS
Plans and Specifications
INTRODUCTION
City Staff has contracted with Harris & Associates (“Harris”) to complete the annual administration process for all of City’s assessment districts. In addition to this required annual process, Harris has conducted an assessment district fund balance and capital asset replacement cash flow analysis to confirm and ensure that the City’s assessment districts annually assess property owners only for the essential funding to complete ongoing maintenance activities and finance timely capital replacement as assets reach the end of their useable lifecycles.
GENERAL DESCRIPTION OF THE DISTRICTS
Cipriani Estates Parks and Open Spaces Maintenance Assessment District is generally bounded on the southeast by Lands of Pacific Wine Partners, on the southwest by Centennial (“C”) Street, on the northwest by existing Tract No. 888, Volume 14, Cities and Towns, Page 23, Monterey County Records, and on the northeast by State Route 101. Refer to Appendix B.
The District was formed in 2004 to provide a dedicated funding source for the maintenance and operation of any or all public landscaping and irrigation improvements, of a local nature, on landscaped strips of land adjacent to curbs of the following described streets, including monument signs, planter walls, grass berms, retention ponds, parks or tot lots, boundary walls and bank protection, appurtenant irrigation systems; ornamental plantings including lawns, shrubs, and trees; including necessary repairs, replacements, water, electric current, spraying, care, supervision, debris removal, and any and all other items of work necessary and incidental for the proper maintenance and operation thereof and all additions, improvements and enlargements thereto which may hereafter be made on the following described work:
Cipriani Street, located in a strip of land of varying width from face of curb lines including planter walls at its intersection with Centennial (“C”) Street.
Maintenance and operation of any or all public landscaping and irrigation improvements, of a local nature, on landscaped strips of land of the following described areas, including retention pond landscaping and bank protection, appurtenant irrigation systems; ornamental plantings including lawns, shrubs, and trees; including necessary repairs, replacements, water, electric current, spraying, care, supervision, debris removal, and any and all other items of work necessary and incidental for the proper maintenance and operation thereof and all additions, improvements and enlargements thereto which may hereafter be made on the following described work:
Storm Water Retention Pond and appurtenant access and irrigation as said parcel as shown on the map filed in the Office of the City Clerk of the City of Gonzales titled, “Cipriani Estates PUD Tentative Map Moreland Corporation”.
Packet Pg. 398 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
4 Maintenance and operation of planter walls and associated improvements, of a local nature, including necessary repairs, replacements, spraying, care, supervision, debris removal, and any and all other items of work necessary and incidental for the proper maintenance and operation thereof and all additions, improvements and enlargements thereto which may hereafter be made on the following described work:
Boundary Walls, including landscaping appurtenant thereto along the boundary of the project and tot lot/park, as shown on that certain map titled, “Cipriani Estates PUD Tentative Map Moreland Corporation”.
Maintenance and operation of any or all public landscaping and irrigation improvements, of a local nature, on landscaped land adjacent including jogging paths, planter walls, grass berms, appurtenant irrigation systems; ornamental plantings including lawns, shrubs, and trees; park liability insurance coverage, including necessary repairs, replacements, water, electric current, spraying, care, supervision, debris removal, and any and all other items of work necessary and incidental for the proper maintenance and operation thereof and all additions, improvements and enlargements thereto which may hereafter be made on the following described work:
Tot Lot/Park Site, as shown on that certain map titled, “Cipriani Estates PUD Tentative Map Moreland Corporation”, a.k.a. “Lots 67 through 69”, until said lots are developed for residential uses.
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 the District on the same basis as the improvements specified above.
COMPLIANCE WITH THE CALIFORNIA CONSTITUTION
Assessments are levied annually pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was enacted with the passage of Proposition 218 (“Prop 218”) in November 1996.
SUMMARY OF PROPOSED ASSESSMENT AND EXPENDITURES
A summary of the assessments to be levied is shown in the table below.
Packet Pg. 399 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
5 LEVEL OF MAINTENANCE SERVICES PROVIDED
All costs associated with the maintenance and operation of the District improvements including the Engineer’s Report, printing and advertising of assessment notices, County collection fees and legal fees all of which shall be spread to all parcels on a pro-rata development unit basis.
One hundred percent (100%) of all costs associated with the maintenance and operation of the District improvements including incidentals and appurtenances are of special benefit to parcels within the District and shall be spread to all parcels within the District on a development unit basis.
Pursuant to the 1972 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.
Packet Pg. 400 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
6 PART II – ESTIMATE OF COSTS
Estimate of Costs
All improvements within the District are maintained and serviced on a regular basis. Based upon the available revenues generated by the assessment, City staff determines the frequency and specific maintenance operations which can be provided in a given year.
The proposed budget is shown on the following page. This includes an estimate of the costs of utilities, operations, services, administration and maintenance associated with the improvements within the District, including all labor, personnel, equipment, materials and administrative expenses. The budget summary also shows the estimated fund balance and the projected fund reserves that will be available and may be required based upon the estimated expenditures and assessment revenue.
Packet Pg. 401 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
7 Annual Budget
EXPENDITURES
Maintenance and Servicing
Park 1
$7,364
Percolation Pond Landscape Maintenance $4,419
Sound Wall Maintenance $621
Maintenance and Servicing Subtotal $12,403
Utilities
Street Landscaping Water Charges $19,500
Park Water Charges $13,200
Park Electrical Charges $4,858
Utilities Subtotal $37,558
Capital Replacement/Repair Collection 2
Tot Lot Play Structures Replacement $5,000
Sound Wall Surface 3
$14,000
Capital Replacement/Repair Subtotal $19,000
Capital Outlay $0
District Administration
City Staff (YE Transfers GF) $10,200
Engineering (Surveys & Assessment) $1,500
City Administration $3,500
Legal Counsel $1,000
Legal and Accounting Services $0
Supplies, Printing and Advertising $69
Other Contractual Services $20,000
County Collection Fee $115
Contingency $3,448
District Administration Subtotal $39,832
TOTAL EXPENDITURES $108,793
REVENUES & ADJUSTMENTS
Actual/Estimated Assessments $46,150
Actual/Estimated Use of Money and Property $11,066
Transfer (To)/From Fund Balance $51,577
TOTAL REVENUES & ADJUSTMENTS $108,793
OPERATING FUND BALANCE 4
Estimated Balance 7/1/2025 $54,397
Estimated Addition/(Reduction) $0
Estimated Interest Income $2,176
Estimated Balance 6/30/2026 $56,573
CAPITAL RESERVE FUND BALANCE
Estimated Balance 7/1/2025 $222,250
Estimated Addition/(Reduction) ($51,577)
Estimated Interest Income $8,890
Estimated Balance 6/30/2026 $179,563
ANNUAL LEVY SUMMARY
Total SFR Parcels Levied 71
Total SFR EDUs 71.00
Maximum Assessment per EDU $720.69
Assessment per EDU $650.00
Assessment Needed to Fully Fund $1,532.30
Definitions: SFR = Single Family Residential Parcel(s); EDU = Equivalent Dwelling Unit Packet Pg. 402 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
8 Packet Pg. 403 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
9 PART III – DISTRICT DIAGRAM
District Diagram
The boundaries of the Cipriani Estates Parks and Open Space District are shown on the map in Appendix C. The lines and dimensions of each lot or parcel within the District are those lines and dimensions as shown on the maps of the Monterey County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. The District Diagram is also filed under separate cover with the City Clerk.
Packet Pg. 404 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
10 PART IV – METHOD OF APPORTIONMENT
Method of Apportionment
GENERAL PROVISIONS
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, pursuant to Prop 218:
“No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable and an agency shall separate the general benefits from the special benefits conferred on a parcel.”
BENEFIT ANALYSIS
Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on improvements as determined at the time the District was established.
General Benefits
The improvements within this District are a direct result of property development within the District and would otherwise not be required or necessary. Developers typically install landscape improvements to enhance the marketability and value of properties within the development and/or as conditions of development. In either case, the improvements are clearly installed for the benefit of the properties developed and not for the benefit of surrounding properties.
Although many landscape improvements (by virtue of their location), may be visible to surrounding properties or to the public at large, any benefit to surrounding properties is incidental and cannot be considered a direct and special benefit to those properties. Therefore, it has been determined that the improvements within this District and the ongoing operation and maintenance of those improvements are clearly a direct and special benefit to properties within the District.
Unless otherwise noted, these improvements provide no measurable general benefit to properties outside the District or to the public at large.
Packet Pg. 405 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
11 Special Benefits
The method of apportionment approved at the time the District was formed is based on the premise that each of the assessed parcels within the District receives benefit from the improvements maintained and financed by annual assessments. Specifically, the assessments are for the maintenance of local landscape improvements installed as part of the original improvement. The desirability and safety of properties within the District are enhanced by the presence of well-maintained landscaping. The special benefits associated with the local landscaping improvements are specifically:
• Enhanced desirability of properties through association with the improvements. • Improved aesthetic appeal of properties within the District providing a positive representation of the area.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
• Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties.
All of the preceding special benefits contribute to a specific enhancement and desirability for the parcels in the District.
Non-Assessable Parcels
Article XIIID 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.
Excepted 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, and that portion of public property that is not developed and used for business purposes similar to private commercial, industrial and institutional activities.
ASSESSMENT METHODOLOGY
The District is assessed, on the basis of total development units generated, for the maintenance and operation of the District improvements, including incidentals and appurtenances, and shall include all the costs of maintaining and/or operating the improvements described herein.
All costs associated with the maintenance and operation of the District improvements including Engineer’s Report, printing and advertising of assessment notices and legal fees shall be spread to all parcels on a pro-rata development unit basis.
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 agencies for the purpose of providing certain public improvements which include the operation, maintenance and servicing of landscaping, street lighting, and park and recreational facilities. Section 22573 of the Lighting and Landscaping Act of 1972 requires that maintenance assessments be levied according to benefit rather than according to assessed value. In addition, Article XIIID, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property.
Packet Pg. 406 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
12 The improvements to be maintained and operated as a result of the formation of the District have been installed given that all of the residential units within the District have been built. All of the involved improvements have been installed within or in areas in close proximity to the developed residential lots.
The developed residential lots in the Cipriani Estates subdivision will receive all of the special benefits of the operation and maintenance of parks, public landscaping and streetlights. These special benefits include enhanced neighborhood identity and quality of life, generated when park landscaping and lighting are in place, improved, operable, safe, clean and maintained. In short, maintenance and operation of the proposed improvements will provide beautification, shade, and increase the desirability of the immediate surroundings of the residential units within the District.
Because of the location of the contemplated improvements either within or close to the District itself, there is no general benefit to properties outside the District or the community as a whole, or a general benefit that is so negligible; it cannot be calculated for purposes of assessment.
As such, all costs associated with the maintenance and operation of District improvements, including incidentals and appurtenances, shall be spread to all parcels within the District on a development unit basis. Developed parcels are those parcels on which a final subdivision map has been filed, as of the date of the final public hearing on assessment. Said parcels also abut or obtain primary access from a public street.
In order to determine the appropriate assessment for each developed parcel, a budget for operation and maintenance costs associated with planned improvements in the entire Cipriani Estates was prepared. In some instances, the total cost of operation and maintenance of a given improvement must be collected on an annual basis. Since the developed parcels in the District are the only parcels that derive special benefit from such activities, they must bear the entire cost of operation and maintenance.
Factored development unit calculations for residential areas are as follows: Low Density Single Family Residential = 1.0 Equivalent Dwelling Unit (EDU).
Monterey County charges 0.25% of the levy amount for collection for administration of the District.
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). The following table shows the prior year actual and maximum assessment rate per EDU, the annual CPI-U adjustment for the current fiscal year, the current year calculated maximum assessment, the assessment unit of measure, and the current year applied assessment rate.
Packet Pg. 407 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
13 APPENDIX A – FINANCIAL SUMMARY
2024-25 Financial Summary
Packet Pg. 408 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
14 APPENDIX B – 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. 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 2025-26.
Packet Pg. 409 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
15 APN
Asmt/
Lot No. EDU
Base
Assessment
Rate
County
Collection Fee Total Assessment
020-351-001-000 1 1.00 $648.38 $1.62 $650.00
020-351-002-000 2 1.00 $648.38 $1.62 $650.00
020-351-003-000 3 1.00 $648.38 $1.62 $650.00
020-351-004-000 4 1.00 $648.38 $1.62 $650.00
020-351-005-000 5 1.00 $648.38 $1.62 $650.00
020-351-006-000 6 1.00 $648.38 $1.62 $650.00
020-351-007-000 7 1.00 $648.38 $1.62 $650.00
020-351-008-000 8 1.00 $648.38 $1.62 $650.00
020-351-009-000 9 1.00 $648.38 $1.62 $650.00
020-351-010-000 10 1.00 $648.38 $1.62 $650.00
020-351-011-000 11 1.00 $648.38 $1.62 $650.00
020-351-012-000 12 1.00 $648.38 $1.62 $650.00
020-351-013-000 13 1.00 $648.38 $1.62 $650.00
020-351-014-000 14 1.00 $648.38 $1.62 $650.00
020-351-015-000 15 1.00 $648.38 $1.62 $650.00
020-351-016-000 16 1.00 $648.38 $1.62 $650.00
020-351-017-000 17 1.00 $648.38 $1.62 $650.00
020-351-018-000 18 1.00 $648.38 $1.62 $650.00
020-351-019-000 19 1.00 $648.38 $1.62 $650.00
020-351-020-000 20 1.00 $648.38 $1.62 $650.00
020-351-021-000 21 1.00 $648.38 $1.62 $650.00
020-351-022-000 22 1.00 $648.38 $1.62 $650.00
020-351-023-000 23 1.00 $648.38 $1.62 $650.00
020-351-024-000 24 1.00 $648.38 $1.62 $650.00
020-351-025-000 25 1.00 $648.38 $1.62 $650.00
020-351-026-000 26 1.00 $648.38 $1.62 $650.00
020-351-027-000 27 1.00 $648.38 $1.62 $650.00
020-351-028-000 28 1.00 $648.38 $1.62 $650.00
020-351-029-000 29 1.00 $648.38 $1.62 $650.00
020-351-030-000 30 1.00 $648.38 $1.62 $650.00
020-351-031-000 31 1.00 $648.38 $1.62 $650.00
020-351-032-000 32 1.00 $648.38 $1.62 $650.00
020-351-033-000 33 1.00 $648.38 $1.62 $650.00
020-351-034-000 34 1.00 $648.38 $1.62 $650.00
020-351-035-000 35 1.00 $648.38 $1.62 $650.00
Packet Pg. 410 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
16 APN
Asmt/
Lot No. EDU
Base
Assessment
Rate
County
Collection Fee Total Assessment
020-351-036-000 36 1.00 $648.38 $1.62 $650.00
020-351-037-000 37 1.00 $648.38 $1.62 $650.00
020-351-038-000 38 1.00 $648.38 $1.62 $650.00
020-351-039-000 39 1.00 $648.38 $1.62 $650.00
020-351-040-000 40 1.00 $648.38 $1.62 $650.00
020-351-041-000 41 1.00 $648.38 $1.62 $650.00
020-351-042-000 42 1.00 $648.38 $1.62 $650.00
020-351-043-000 43 1.00 $648.38 $1.62 $650.00
020-351-044-000 44 1.00 $648.38 $1.62 $650.00
020-351-045-000 45 1.00 $648.38 $1.62 $650.00
020-351-046-000 46 1.00 $648.38 $1.62 $650.00
020-351-047-000 47 1.00 $648.38 $1.62 $650.00
020-351-048-000 48 1.00 $648.38 $1.62 $650.00
020-351-049-000 49 1.00 $648.38 $1.62 $650.00
020-351-050-000 50 1.00 $648.38 $1.62 $650.00
020-351-051-000 51 1.00 $648.38 $1.62 $650.00
020-351-052-000 52 1.00 $648.38 $1.62 $650.00
020-351-053-000 53 1.00 $648.38 $1.62 $650.00
020-351-054-000 54 1.00 $648.38 $1.62 $650.00
020-351-055-000 55 1.00 $648.38 $1.62 $650.00
020-351-056-000 56 1.00 $648.38 $1.62 $650.00
020-351-057-000 57 1.00 $648.38 $1.62 $650.00
020-351-058-000 58 1.00 $648.38 $1.62 $650.00
020-351-059-000 59 1.00 $648.38 $1.62 $650.00
020-351-060-000 60 1.00 $648.38 $1.62 $650.00
020-351-061-000 61 1.00 $648.38 $1.62 $650.00
020-351-062-000 62 1.00 $648.38 $1.62 $650.00
020-351-063-000 63 1.00 $648.38 $1.62 $650.00
020-351-064-000 64 1.00 $648.38 $1.62 $650.00
020-351-065-000 65 1.00 $648.38 $1.62 $650.00
020-351-066-000 66 1.00 $648.38 $1.62 $650.00
020-351-067-000 67 0.00 $648.38 $0.00 $0.00
020-351-068-000 68 0.00 $648.38 $0.00 $0.00
020-351-069-000 69 0.00 $648.38 $0.00 $0.00
020-351-070-000 70 1.00 $648.38 $1.62 $650.00
020-351-071-000 71 1.00 $648.38 $1.62 $650.00
020-351-072-000 72 1.00 $648.38 $1.62 $650.00
020-351-073-000 73 1.00 $648.38 $1.62 $650.00
020-351-074-000 74 1.00 $648.38 $1.62 $650.00
TOTALS 71.00 $46,150.00
Packet Pg. 411 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces City of Gonzales Fiscal Year 2025-26 17 APPENDIX C – DISTRICT DIAGRAM District Diagram
The District Diagram is shown on the following page.
Packet Pg. 412
Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Engineer’s Report
Cipriani Estates Parks and Open Spaces City of Gonzales Fiscal Year 2025-26 18 Packet Pg. 413
Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
19 APPENDIX D – CAPITAL REPLACEMENT
Capital Replacement
The following pages show a summary of the Capital Replacement costs for each District within the City, as well as the Capital Replacement detail of each identified item for this District.
Packet Pg. 414 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts) Engineer’s Report
Cipriani Estates Parks and Open Spaces
City of Gonzales
Fiscal Year 2025-26
20 Packet Pg. 415 Attachment: Cipriani Estates P&OS Report (3325 : Resolution No. 2025-61 and Resolution No. 2025-62 Cipriani Estates Assessment Districts)