Grass Valley City Council
June 9, 2026

GRASS VALLEY
City Council Regular Meeting, Capital Improvements Authority and Redevelopment "Successor Agency"
Tuesday, June 09, 2026 at 6:00 PM
Council Chambers, Grass Valley City Hall | 125 East Main Street, Grass Valley, California Telephone: (530) 274-4310 – Fax: (530) 274-4399
E-Mail: [email protected] Web Site: www.cityofgrassvalley.com AGENDA
Any person with a disability who requires accommodations to participate in this meeting should telephone the City Clerk’s office at (530)274-4390, at least 48 hours prior to the meeting to make a request for a disability related modification or accommodation.

Mayor Hilary Hodge, Vice Mayor Haven Caravelli, Councilmember Jan Arbuckle, Councilmember Joe Bonomolo, Councilmember Tom Ivy

MEETING NOTICE
City Council welcomes you to attend the meetings electronically or in person at the City Hall Council Chambers, located at 125 E. Main St., Grass Valley, CA 95945. Regular Meetings are scheduled at 6:00 p.m. on the 2nd and 4th Tuesday of each month. Your interest is encouraged and appreciated.

This meeting is being broadcast “live” on Comcast Channel 17 & 18 by Nevada County Media, on the internet at www.cityofgrassvalley.com, or on the City of Grass Valley YouTube channel at https://www.youtube.com/@cityofgrassvalley.com Members of the public are encouraged to submit public comments via voicemail at (530) 274-4390 and email to [email protected]. Comments will be reviewed and distributed before the meeting if received by 5pm. Comments received after that will be addressed during the item and/or at the end of the meeting. Council will have the option to modify their action on items based on comments received. Action may be taken on any agenda item.

Agenda materials, staff reports, and background information related to regular agenda items are available on the City’s website: www.cityofgrassvalley.com. Materials related to an item on this agenda submitted to the Council after distribution of the agenda packet will be made available on the City of Grass Valley website at www.cityofgrassvalley.com, subject to City staff’s ability to post the documents before the meeting.

Please note, individuals who disrupt, disturb, impede, or render infeasible the orderly conduct of a meeting will receive one warning that, if they do not cease such behavior, they may be removed from the meeting. The chair has authority to order individuals removed if they do not cease their disruptive behavior following this warning. No warning is required before an individual is removed if that individual engages in a use of force or makes a true threat of force. (Gov. Code, § 54957.95.)

City of Grass Valley, CA AGENDA June 09, 2026
Council Chambers are wheelchair accessible and listening devices are available. Other special accommodations may be requested to the City Clerk 72 hours in advance of the meeting by calling (530) 274-4390, we are happy to accommodate.

CALL TO ORDER

PLEDGE OF ALLEGIANCE

ROLL CALL
AGENDA APPROVAL - The City Council reserves the right to hear items in a different order to accomplish business in the most efficient manner.

REPORT OUT OF CLOSED SESSION

INTRODUCTIONS AND PRESENTATIONS

CITY UPDATE

1. Historical Commission Vacancy Update
PUBLIC COMMENT - Members of the public are encouraged to submit public comments via voicemail at (530) 274-4390 and email to [email protected]. Comments will be reviewed and distributed before the meeting if received by 5pm. Comments received after 5pm will be addressed during the item and/or at the end of the meeting. Council will have the option to modify their action on items based on comments received. Action may be taken on any agenda item. There is a time limitation of three minutes per person for all emailed, voicemail, or in person comments, and only one type of public comment per person. Speaker cards are assigned for public comments that are on any items not on the agenda, and within the jurisdiction or interest of the City. Speaker Cards can be pulled until the opening of public comment at which time sign ups will no longer be allowed.

These cards can be found at the City Clerks desk. If you wish to speak regarding a scheduled agenda item, please come to the podium when the item is announced. When recognized, please begin by providing your name and address for the record (optional). Thirty minutes of public comment will be heard under this item in order of the speaker card assigned and the remaining general public comments will be heard at the end of the meeting. We will begin with number one.

CONSENT ITEMS -All matters listed under the Consent Calendar are to be considered routine by the City Council and/or Grass Valley Redevelopment Agency and will be enacted by one motion in the form listed. There will be no separate discussion of these items unless, before the City Council and/or Grass Valley Redevelopment Agency votes on the motion to adopt, members of the Council and/or Agency, staff or the public request specific items to be removed from the Consent Calendar for separate discussion and action but Council action is required to do so (roll call vote).Unless the Council removes an item from the Consent Calendar for separate discussion, public comments are invited as to the consent calendar as a whole and limited to three minutes per person.

2. Approval of the Regular Meeting Minutes of May 26th, 2026 Recommendation: Council approve minutes as submitted.

3. Approval of the Regular Meeting Minutes of May 12th, 2026

City of Grass Valley, CA AGENDA June 09, 2026
Recommendation: Council approve minutes as submitted.

4. Health and Safety Code Section 13146.4 Report on Fire Inspections CEQA: Not a project
Recommendation: That Council adopt Resolution 2026-15 which accepts the Grass Valley Fire Department report pursuant to Health and Safety Code Section 13146.4 annual inspections for 2025

5. Title: Appropriation Limit for Fiscal Year 2026-27
CEQA: Not a Project.

Recommendation: It is recommended that the City Council adopt Resolution No. 2026- 24 establishing the Appropriation Limit for the City of Grass Valley for Fiscal Year 2026-27.

6. Adoption of Five Resolutions of Intention to Levy Annual Assessments for Landscaping and Lighting Districts and Benefit Assessment Districts for Fiscal Year 2026-27 and Setting a Public Hearing for June 23, 2026.

CEQA: Not a Project.

Recommendation: It is recommended that the City Council adopt the following five Resolutions of Intention related to the City’s Landscaping and Lighting Districts (LLDs) and Benefit Assessment Districts (BADs), and set a public hearing for June 23, 2026, at 6:00 p.m. in the City Council Chambers: 1) Resolution of Intention No. 2026-25 to Order Improvements Pursuant to the Landscaping and Lighting Act of 1972 – Assessment District No. 1988-1, Commercial Landscaping and Lighting District. 2) Resolution of Intention No.2026-26 to Order Improvements Pursuant to the Landscaping and Lighting Act of 1972 – Assessment District No, 1988-2, Residential Landscaping and Lighting District. 3) Resolution of Intention No. 2026-27 to Order Improvements Pursuant to the Benefit Assessment Act of 1982 Assessment District No. 2003-1, Morgan Ranch Unit 7. 4) Resolution of Intention No. 2026-28 to Order Improvements Pursuant to the Benefit Assessment Act of 1982 Assessment District No. 2010-1, Morgan Ranch West. 5) Resolution of Intention No. 2026-29 to Order Improvements Pursuant to the Benefit Assessment Act of 1982 Assessment District No. 2016-1, Ridge Meadows Benefit.

7. Road Maintenance and Rehabilitation Account Funding – Adopt Project List CEQA: N/A – Not a Project/Administrative Action
Recommendation: That Council adopt a Resolution to include Road Maintenance and Rehabilitation Account (RMRA) funding in the Fiscal Year 2026/27 budget and specifying a list of projects to be funded with RMRA funds.

8. Calling and Giving Notice of Holding a General Municipal Election on November 3, 2026 CEQA: Not a project
Recommendation: Adopt Resolution No. 2026-21 calling and giving notice of holding a General Municipal Election on Tuesday, November 3, 2026, for the election of two Council Members for the City of Grass Valley

City of Grass Valley, CA AGENDA June 09, 2026

9. Identify the terms of reimbursement and other conditions for the fire department response away from their official duty station and assigned to an emergency incident as part of the California Fire Assistance Agreement (CFAA).

CEQA: Not a project
Recommendation: That Council 1) adopt Resolution No. 2026-31, identifying the terms and conditions for the fire departments response away from their official duty station and assigned to emergency incidents as part of California Fire Assistance Agreement (CFAA); 2) approve revisions to the applicable Memorandum of Understanding (MOU) with a side letter outlining a fifteen percent (15%) portal-toportal incentive for eligible employees assigned to (CFAA) strike team, single resource, and overhead assignments when such costs are reimbursable to the City, subject to legal review.

ITEMS REMOVED FROM CONSENT CALENDAR FOR DISCUSSION OR SEPARATE ACTION AND /

OR ANY ADDED AGENDA ITEMS

REORGANIZATION RELATED ITEMS

PUBLIC HEARING

10. Public Hearing on Status of Vacancies and Recruitment/Retention Efforts – Government Code §3502.3 (AB 2561)
CEQA: Not a project
Recommendation: That Council conduct a public hearing as required by Government Code §3502.3 to: 1) Present information on the status of vacancies; 2) Outline current recruitment and retention efforts; 3) Receive input from recognized employee organizations

11. Fiscal Year 2026-27 Operating Budget Public Hearing CEQA: Not a project
Recommendation: It is recommended that the City Council open the Public Hearing and adopt Resolution No. 2026-30 approving the FY 2026-27 Operating Budget for the City of Grass Valley and the Grass Valley Redevelopment Successor Agency.

ADMINISTRATIVE

12. Grass Valley Downtown Association Request for 2026 Parking and Business Improvement District Allotment
CEQA: Not a Project.

Recommendation: That Council 1) receive a presentation from the Grass Valley Downtown Association (GVDA) request for the distribution of $65,000 of Business Improvement District (BID) Assessment funds; 2) review and approve the proposed distribution of BID Assessment funds; and 3) authorize City to pay the proposed invoice from the GVDA in accordance with the Agreement for Administration of “Parking and Business Improvement Area”.

13. 7
th Cycle Housing Element Update
CEQA: Statutorily Exempt, Public Resource Code Section 21080.085

City of Grass Valley, CA AGENDA June 09, 2026
Recommendation: That Council receive a presentation on the 7th Cycle Housing Element, and the Regional Housing Needs Allocation (RHNA) and projected schedule.

BRIEF REPORTS BY COUNCIL MEMBERS

CONTINUATION OF PUBLIC COMMENT

ADJOURN

POSTING NOTICE
This is to certify that the above notice of a meeting of The City Council, scheduled for Tuesday, June 9, 2026, at 6:00 p.m., was posted at city hall, easily accessible to the public, as of 5:00 p.m. Friday, June 5, 2026.
________________________
Taylor Whittingslow, City Clerk

GRASS VALLEY
City Council Regular Meeting, Capital Improvements Authority and Redevelopment "Successor Agency"
Tuesday, May 26, 2026 at 6:00 PM
Council Chambers, Grass Valley City Hall | 125 East Main Street, Grass Valley, California Telephone: (530) 274-4310 – Fax: (530) 274-4399
E-Mail: [email protected] Web Site: www.cityofgrassvalley.com

MINUTES

CALL TO ORDER
Meeting called to order at 6:05 pm.

PLEDGE OF ALLEGIANCE
Mayor Hodge led the pledge of allegiance.

ROLL CALL

PRESENT
Councilmember Jan Arbuckle
Councilmember Joe Bonomolo
Councilmember Tom Ivy
Vice Mayor Haven Caravelli
Mayor Hilary Hodge

AGENDA APPROVAL -
Removal of item number 4 approval of minutes for the May 12th, 2026 meeting.

Motion made with noted changes by Councilmember Ivy, Seconded by Councilmember Bonomolo.

Voting Yea: Councilmember Arbuckle, Councilmember Bonomolo, Councilmember Ivy, Vice Mayor Caravelli, Mayor Hodge

REPORT OUT OF CLOSED SESSION
Nothing to report out of closed session.

INTRODUCTIONS AND PRESENTATIONS

1. WM (Waste Management) Contract Update

2. Pride Month Proclamation & Presentation

3. National Public Works Week Proclamation

CITY UPDATE
PUBLIC COMMENT –

Item # 2.

City of Grass Valley, CA MINUTES May 26, 2026
In person public comments: Speakers 1 thru 14 (noted changes no speaker card #2 and no speaker number 12)

CONSENT ITEMS -
Public comment: unnamed
Motion made by Councilmember Arbuckle, Seconded by Vice Mayor Caravelli.

Voting Yea: Councilmember Arbuckle, Councilmember Bonomolo, Councilmember Ivy, Vice Mayor Caravelli, Mayor Hodge

4. 5. Contract Authorization for Police Records Management System CEQA: Not a project
Recommendation: Authorize the Chief of Police to execute a five-year contract with Sun Ridge Systems, Inc. in an amount not to exceed $319,141 (year 1) for a new Police Records Management System (RMS) and Computer Aided Dispatch (CAD), subject to legal review.

6. Direction to file annual reports for Landscaping and Lighting Districts (LLD) and Benefit Assessment Districts (BAD) for Fiscal Year 2026-27
CEQA: Not a project
Recommendation: It is recommended that the City Council adopt five Resolutions (2026-16, 2026-17, 2026-18, 2026-19, and 2026-20) directing the filing of the annual reports for Landscaping and Lighting Districts (LLD) – Annual Assessments for Fiscal Year 2026-27 and Benefit Assessment Districts (BAD) – Annual Assessments for Fiscal Year 2026-27.

7. HOME investment Partnership (HOME) Application to the State of California CEQA: Not a project
Recommendation: Approve Resolution 2026-22 authorizing the submittal of an application to the State of California Department of Housing and Community Development (HCD) for HOME Program Income funds to be used for the City’s FirstTime Homebuyer Assistance Program

8. Wastewater Treatment Plant Boiler Replacement Project – Reject Protest and Award Contract
CEQA: Categorically Exempt – Section 15301
Recommendation: That Council 1) consider the merits of a bid protest from ACCO Engineered Systems; and 2) adopt Resolution Number 2026-21 rejecting the bid protest from ACCO Engineered Systems; a) awarding a contract for the Wastewater Treatment Plant Boiler Replacement Project to TNT Industrial Contractors, Inc., in the amount of $474,551.00; b) authorizing the Interim City Manager to execute the construction contract, subject to legal review and, c) authorizing the City Engineer to approve construction change orders for up to 10% of the contract amount.

ITEMS REMOVED FROM CONSENT CALENDAR FOR DISCUSSION OR SEPARATE ACTION AND /

OR ANY ADDED AGENDA ITEMS

REORGANIZATION RELATED ITEMS

Item # 2.

City of Grass Valley, CA MINUTES May 26, 2026

PUBLIC HEARING

ADMINISTRATIVE

9. FY 2026-27 Preliminary Budget Overview
CEQA: Not a project
Recommendation: It is recommended that the City Council 1) Approve the FY 2026- 27 Preliminary Budget and provide any additional direction to staff related to the preparation of the 2026-27 Final Budget; and 2) Set June 9, 2026, as the date for the public hearing for adoption of the FY 2026-27 Final Budget Jennifer Styczynski, Finance Director, gave overview to the Council.

Public comment: unnamed, Robin Galvin-Davis, unnamed
Motion made to 1) Approve the FY 2026-27 Preliminary Budget and provide any additional direction to staff related to the preparation of the 2026-27 Final Budget; and 2) Set June 9, 2026, as the date for the public hearing for adoption of the FY 2026-27 Final Budget by Vice Mayor Caravelli, Seconded by Councilmember Arbuckle.

Voting Yea: Councilmember Arbuckle, Councilmember Bonomolo, Councilmember Ivy, Vice Mayor Caravelli, Mayor Hodge

BRIEF REPORTS BY COUNCIL MEMBERS
Councilmember Bonomolo thank everyone for attending, be on broad street bridge to represent the fallen heroes. Councilmember Ivy attended a NCTC meeting, Pioneer Community Energy Meeting, monthly water sampling out of wolf creek.

Councilmember Arbuckle attended a GVDA merchant meeting, Chamber Ribbon Cutting, GVDA Chamber Joint Meeting, Armed Forces Day, Chamber event at empire mine, Memorial Day Event at Memorial Park, WMIG board meeting. Vice Mayor Caravelli attended a meeting with Mayor and district 3 supervisor, ERC summit meeting, Armed Forces Day, Lunch with the Mayor, meeting with Staff and representative of Senator Padilla, Memorial Day Event.

Mayor Hodge attended the Memorial Day event, Wednesday with the Mayor, County Election Debate, California for the Arts State Meeting was held at the library, Present at Youth Awards, Butterfly Garden of Remembrance, reminder of upcoming Thursday night Market.

Council took a 5 minute Break.

CONTINUATION OF PUBLIC COMMENT
Public Comment: Speakers 15 thru 24 (noted changes no speakers #18, 20, 21, 22,)

ADJOURN
Meeting adjourned at 9:17 pm
____________________________ ______________________________ Hilary Hodge, Mayor Taylor Whittingslow, City Clerk
Adopted on:____________

Item # 2.

CITY OF GRASS VALLEY CITY COUNCIL MEETING

GENERAL PUBLIC COMMENT SIGN IN SHEET
WELCOME to the City of Grass Vattey City CounciI meeting! Public Comments provide an opportunity for the pubtic to address the City CounciI on any subject which is not on the agenda but in the jurisdiction of the councit. lf you wish to speak, ptease indicate in the appropriate box when you sign in and take the number corresponding to your name. Each individuat can have up to 3 minutes of pubtic comment. At the beginning of the meeting, there witl be an atlotted 30 minutes of generat pubtic comments and the remainder of comments witt be heard at the end of the agenda.

Speakers witt be calted in order of the numbers given.

When you are recognized by the mayor:

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Item # 2.

Item # 2.
2 Thank you.

Patti Galle
Certified Plant Based Nutritional Coach

Item # 2.

Item # 2.

Item # 2.

Item # 2.
6 It is time for the City to revisit this issue and remove these cameras! At the very least restrict access to GVPD and NCSO ONLY. No one else period. You are in office to stand for the Citizens of Grass Valley. No one else's interests count in the least bit.

The basic fact is the Citizens of Grass Valley and Nevada County are being spied on everyday by various government agencies. NOT OKAY, not even close.

Don Frazer

Item # 2.

Item # 2.

GRASS VALLEY
City Council Regular Meeting, Capital Improvements Authority and Redevelopment "Successor Agency"
Tuesday, May 12, 2026 at 6:00 PM
Council Chambers, Grass Valley City Hall | 125 East Main Street, Grass Valley, California Telephone: (530) 274-4310 – Fax: (530) 274-4399
E-Mail: [email protected] Web Site: www.cityofgrassvalley.com

MINUTES

CALL TO ORDER
Meeting called to order at 6:02 pm.

PLEDGE OF ALLEGIANCE
Mayor Hodge led the pledge of allegiance.

ROLL CALL
Present
Councilmember Arbuckle
Councilmember Bonomolo
Councilmember Ivy
Vice Mayor Caravelli
Mayor Hodge

AGENDA APPROVAL -
Motion made by Councilmember Arbuckle, Seconded by Vice Mayor Caravelli.

Voting Yea: Councilmember Arbuckle, Councilmember Bonomolo, Councilmember Ivy, Vice Mayor Caravelli, Mayor Hodge

REPORT OUT OF CLOSED SESSION
No reportable action from closed door.

INTRODUCTIONS AND PRESENTATIONS

1. Poppy Day Proclamation

2. Local and Community History Month Proclamation

3. District Attorney Family Justice Center Presentation

CITY UPDATE

4. Nugget Update

PUBLIC COMMENT -
In Person: Robin Galvin-Davies
Virtual Public comments attached.

Item # 3.

City of Grass Valley, CA MINUTES May 12, 2026

CONSENT ITEMS -
Councilmember Bonomolo requested that item #6 Consideration of WM fee increase be pulled for discussion.

Motion made to approve with the removal of item #6 from consent for discussion by Councilmember Arbuckle. Seconded by Councilmember Bonomolo.

Voting Yea: Councilmember Arbuckle, Councilmember Bonomolo, Councilmember Ivy, Vice Mayor Caravelli, Mayor Hodge

5. Approval of the Regular Meeting Minutes of April 28th, 2026.

Recommendation: Council approve minutes as submitted.

6. Professional Services Agreement with WBCP, Inc. to Conduct an Executive Recruitment for the Position of City Manager
CEQA: Not a project
Recommendation: Approve a Professional Services Agreement with WBCP, Inc. for an Amount Not to Exceed $36,800 to Conduct an Executive Recruitment for the Position of City Manager and Authorize the Mayor to Sign the Agreement

7. California Air Resources Board (CARB) Community Planning and Capacity Building Grant Application – Future Paths Grass Valley: Everyday Mobility Connecting People and Places Project
CEQA: Not a project
Recommendation: That the City Council adopt Resolution No. 2026-12 authorizing the Deputy City Manager to execute all documents necessary to accept and administer the California Air Resources Board (CARB) Community Planning and Capacity Building Grant for the Future Paths Grass Valley: Everyday Mobility Connecting People and Places Project, and authorize the Finance Director to process supplemental appropriations consistent with the grant documents.

ITEMS REMOVED FROM CONSENT CALENDAR FOR DISCUSSION OR SEPARATE ACTION AND /

OR ANY ADDED AGENDA ITEMS

8. Consideration of Waste Management’s annual fee adjustments and new fees for service and disposal.

CEQA: Not a project
Recommendation: That Council adopt Resolution 2026-11 adjusting service and disposal rates to Waste Management’s fee schedule.

Alex Gammelgard, Interim City Manager, gave overview to the Council.

Public comment: None
Motion to adopt Resolution 2026-11 adjusting service and disposal rates to Waste Management’s fee schedule.

REORGANIZATION RELATED ITEMS

PUBLIC HEARING

ADMINISTRATIVE

BRIEF REPORTS BY COUNCIL MEMBERS

Item # 3.

City of Grass Valley, CA MINUTES May 12, 2026
Councilmember Bonomolo attended a meeting with citizens regarding skate park lighting.

Councilmember Ivy had nothing to report. Councilmember Arbuckle attended the ERC Tour of Nevada County, On the Town with GVPD, and League of Cities meetings. Vice Mayor Caravelli attended the Fire Wise Ready event, Sierra Harvest Mothers Day event and encourages everyone to go look at the Veterans Banners on S. Auburn St. Mayor Hodge attended an event on Human Trafficking & Internet Safety, Del Oro Showing, Summit on Poverty, May Day event, Wednesday with the Mayor is tomorrow.

CONTINUATION OF PUBLIC COMMENT

ADJOURN
Meeting was adjourned at 7:01 pm.
________________________ ________________________
Hilary Hodge, Mayor Taylor Whittingslow, City Clerk
Adopted on:_________

Item # 3.

City of Grass Valley
City Council
Agenda Action Sheet
Title: Health and Safety Code Section 13146.4 Report on Fire Inspections CEQA: Not a project
Recommendation: That Council adopt Resolution 2026-15 which accepts the Grass Valley Fire Department report pursuant to Health and Safety Code Section 13146.4 annual inspections for 2025
Prepared by: Roque Barrera - Fire Marshal
Council Meeting Date: 06/09/2026 Date Prepared: 06/01/2026 Agenda: Consent
Background Information: Health and Safety Code (HSC) sections 13146.2 and 13146.3 require fire departments to conduct inspections of specific occupancies once a year.

HSC section 13146.4 then requires those fire departments to report annually to the City Council on its compliance with those sections. Appendix1, attached to this staff report, details the Grass Valley Fire Department’s 2025 inspections as required by HSC 13146.4.

Council Goals/Objectives: Exceptional Public Safety consistent with the City of Grass Valley Strategic Plan
Fiscal Impact: N/A
Funds Available: N/A Account #: N/A
Reviewed by:

Attachments: Resolution 2026-15, and Appendix 1

Item # 4.
1 RESOLUTION NO. 2026-15

A RESOLUTION OF THE COUNCIL OF THE CITY OF GRASS VALLEY,

CALIFORNIA ACKNOWLEDGING RECEIPT OF A REPORT MADE BY THE FIRE

CHIEF OF THE GRASS VALLEY FIRE DEPARTMENT REGARDING THE

INSPECTION OF CERTAIN OCCUPANCIES REQUIRED TO PERFORM

ANNUAL INSPECTIONS IN SUCH OCCUPANCIES PURSUANT TO SECTIONS 13146.2 AND 13146.3 OF THE CALIFORNIA HEALTH AND SAFETY CODE.

WHEREAS, California Health & Safety Code Section 13146.4 was added in 2018, and became effective on September 27, 2018; and,
WHEREAS, California Health & Safety Code Sections 13146.2 and 13146.3 requires all fire departments, including the Grass Valley Fire Department, that provide fire protection services to perform annual inspections in every building used as a public or private school, hotel, motel, lodging house, apartment house, and certain residential care facilities for compliance with building standards, as provided and, WHEREAS, California Health & Safety Code Section 13146.2 requires all fire departments, including the Grass Valley Fire Department, that provide fire protection services to report annually to its administering authority on its compliance with Sections 13146.2 and 13146.3 and, WHEREAS, the Council of the City of Grass Valley intends this Resolution to fulfill the requirements of the California Health & Safety Code regarding acknowledgment of the Grass Valley Fire Department’s compliance with California Health and Safety Code Sections 13146.2 and 13146.3.

NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Grass Valley that said Council expressly acknowledges the measure of compliance of the Grass Valley Fire Department with California Health and Safety Code Sections 13146.2 and 13146.3 in the area encompassed by the City of Grass Valley, as follows for 2025 “Appendix 1”:

A. EDUCATIONAL GROUP E OCCUPANCIES:

Educational Group E Occupancies are generally those public and private schools, used by more than six (6) persons at any one time for educational purposes through the 12th grade. Within the City of Grass Valley, there lie thirteen (13) (1 added to total in 2025) Group E Occupancies, buildings, structures and/or facilities.

During calendar year 2025, the Grass Valley Fire Department performed the annual inspection of thirteen (13) Group E Occupancies, buildings, structures and/or facilities. This is an inspection rate of 100% for this reporting period.

B. INSTITUTIONAL GROUP I OCCUPANCIES:

Institutional Group I Occupancies, for the purposes of this resolution, are generally those occupanciesin which people, cared for or living in a supervised environment and having physical limitations because of health or age are harbored for medical treatment or other care or treatment. Within the City of Grass Valley, there lies one (1) Group I occupancy, building, structure, and/or facility.

During calendar year 2025, the Grass Valley Fire Department performed the annual inspection of one (1) Group I Occupancy, building, structure and/or facility. This is an inspection rate of 100% for this reporting period.

C. RESIDENTIAL GROUP R OCCUPANCIES:

Item # 4.
2 Residential Group R Occupancies, for the purposes of this resolution, are generally those occupancies containing sleeping units, and include hotels, motels, apartments (three units or more), etc. as well as other residential occupancies (including eleven (11) residential care facilities elderly, seven (7) residential care facilities elderly with memory care facilities, one (1) transitional housing facility). These residential care facilities have a number of different sub-classifications, and they may contain residents or clients that have a range of needs, including those related to custodial care, mobility impairments, cognitive disabilities, etc. The residents may also be non-ambulatory or bedridden.

During calendar year 2025, the Grass Valley Fire Department performed the annual inspection of eleven (11) of eleven (11) R-2.1 RCFE facilities (100%), seven (7) of seven (7) R-2.1 / I-2 RCFE with memory care facilities (100%), one (1) of one (1) R-2.1 / R-1 transitional housing facility (100%), eight (8) of eight (8) R-1 hotel/motel facilities (100%), and one hundred forty-nine (149) of one hundred forty-nine (149) (addition of 3 new, R-2 apartment buildings from previous years) (100%) resulting in an overall inspection rate of 100% for the reporting period.

Adopted as a resolution of the City Council of the City of Grass Valley at a meeting thereof held on the 9th, day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:
__________________________
Hilary Hodge, Mayor
ATTEST: APPROVED AS TO FORM:
____________________________ ___________________________ Taylor Whittingslow, City Clerk David Ruderman, City Attorney Attachments:
 Appendix 1 – 2025 Report

Item # 4.

Appendix 1
2025
EDUCATIONAL GROUP E OCCUPANCIES:

Educational Group E Occupancies are generally those public and private schools, used by more than six (6) persons at any one time for educational purposes through the 12th grade. Within the City of Grass Valley, there lie thirteen (13) (added 1 from previous years) Group E Occupancies, buildings, structures and/or facilities.

During calendar year 2025, the Grass Valley Fire Department performed the annual inspection of thirteen (13) Group E Occupancies, buildings, structures and/or facilities. This is an inspection rate of 100% for this reporting period.

INSTITUTIONAL GROUP I OCCUPANCIES:

Institutional Group I Occupancies, for the purposes of this resolution, are generally those occupancies in which people, cared for or living in a supervised environment and having physical limitations because of health or age are harbored for medical treatment or other care or treatment. Within the City of Grass Valley, there lies one (1) Group I occupancy, building, structure, and/or facility.

During calendar year 2025, the Grass Valley Fire Department performed the annual inspection of one (1) Group I Occupancy, building, structure and/or facility. This is an inspection rate of 100% for this reporting period.

RESIDENTIAL GROUP R OCCUPANCIES:

Residential Group R Occupancies, for the purposes of this resolution, are generally those occupancies containing sleeping units, and include hotels, motels, apartments (three units or

Item # 4.

Appendix 1
2025
more), etc. as well as other residential occupancies (including eleven (11) residential care facilities elderly, seven (7) residential care facilities elderly with memory care facilities, one (1) transitional housing facility). These residential care facilities have a number of different sub-classifications, and they may contain residents or clients that have a range of needs, including those related to custodial care, mobility impairments, cognitive disabilities, etc. The residents may also be nonambulatory or bedridden.

During calendar year 2025, the Grass Valley Fire Department performed the annual inspection of eleven (11) of eleven (11) R-2.1 RCFE facilities (100%), seven (7) of seven (7) R-2.1 / I-2 RCFE with memory care facilities (100%), one (1) of one (1) R-2.1 / R-1 transitional housing facility (100%), eight (8) of eight (8) R-1 hotel/motel facilities (100%), and one hundred forty-nine (149) of one hundred forty-nine (149) (3 added this year from previous) R-2 apartment buildings (100%) resulting in an overall inspection rate of 100% for the reporting period.

Item # 4.

City of Grass Valley
City Council
Agenda Action Sheet
Title: Appropriation Limit for Fiscal Year 2026-27
CEQA: Not a Project.

Recommendation: It is recommended that the City Council adopt Resolution No. 2026-24 establishing the Appropriation Limit for the City of Grass Valley for Fiscal Year 2026-27.

Prepared by: Jennifer Styczynski, Finance Director
Council Meeting Date: 06/09/2026 Date Prepared: 06/02/2026 Agenda: Consent
Discussion: Article XIII B of the California Constitution requires cities to annually establish an appropriations limit, commonly referred to as the “Gann Limit”. The appropriations limit restricts the amount of certain tax revenues that may be appropriated each fiscal year and is adjusted annually based on inflation and population growth factors, as authorized by Proposition 111.

The calculation is based on the City’s FY 1978-79 appropriations base and is adjusted annually using:
 A population growth factor, which may be based on either City or County population changes; and
 An inflation (price) factor, which may be based on either California per capita personal income growth or local non-residential assessed valuation growth.

For Fiscal Year 2026-27, the City has elected to use the following factors:
 Population Factor: Nevada County population growth rate of -0.47%  Price Factor: Change in California per capita personal income of 4.95%, resulting in an adjustment factor of 1.0446
The combined adjustment factor applied to the FY 2025-26 appropriations limit results in a FY 2026-27 appropriations limit of $32,190,958.

Based on the FY 2026-27 Proposed Budget, the City’s projected appropriations subject to the limit are approximately $7,069,212 below the allowable appropriations limit.

Council Goals/Objectives: Establishing the FY 2026-27 Appropriations Limit supports the City’s Strategic Plan goal of maintaining a High-Performance Government and delivering Quality Service to the community.

Fiscal Impact: There is no fiscal impact associated with adopting the FY 2026-27 Appropriations Limit.

Attachments: Appropriations Limit Calculation
Resolution 2026-24

Item # 5.

RESOLUTION NO. 2026-24

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GRASS VALLEY ESTABLISHING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27 PURSUANT TO ARTICLE XIII B OF THE

CALIFORNIA CONSTITUTION
WHEREAS, Article XIII B of the California Constitution, enacted by Proposition 4, requires the establishment of an annual appropriations limit for state and local governments, beginning in fiscal year 1980-81 and based on 1978-79 appropriations, adjusted annually to reflect changes in cost of living (or per capita personal income), population, and other specified factors; and WHEREAS, implementing legislation effective January 1, 1981, requires each local jurisdiction to establish its appropriations limit by resolution annually at a regularly scheduled or properly noticed special meeting of its governing body; and
WHEREAS, the data and methodology used in determining the appropriations limit for Fiscal Year 2026-27 have been made available to the public in accordance with Government Code Section 7910; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Grass Valley as follows:

1. The above recitals are true and correct and are hereby incorporated as findings of the City Council.

2. The appropriations limit for the City of Grass Valley for Fiscal Year 2026-27 is hereby established at $32,190,958, pursuant to Article XIII B of the California Constitution.

3. The appropriations limit is calculated using the population change for Nevada County of

0.9953 and the change in California per capita personal income of 1.0495, resulting in a combined adjustment factor of 1.0446, which has been applied to the Fiscal Year 2025-26 appropriations limit of $30,817,504.

ADOPTED by the City Council of the City of Grass Valley at a regular meeting held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:
______________________________
Hilary Hodge, Mayor
ATTEST:
______________________________
Taylor Whittingslow, City Clerk
APPROVED AS TO FORM:
______________________________
David Ruderman, City Attorney

Item # 5.
1978-79 Base:

Total Appropriations $ 5,436,250
Less Non-Proceeds of Taxes 3,260,107
1978-79 Appropriations Base $ 2,176,143
1979-80 Limit Not Applicable
1980-81 Limit $ 2,728,883
1981-82 Limit 3,149,749
1982-83 Limit 3,525,514
1983-84 Limit 3,710,562
1984-85 Limit 4,153,974
1985-86 Limit 4,405,705
1986-87 Limit 4,602,640
1987-88 Limit 4,901,812
1988-89 Limit 5,094,453
1989-90 Limit 5,532,576
1990-91 Limit 6,112,580
1991-92 Limit 6,631,725
1992-93 Limit 6,839,298
1993-94 Limit 7,173,056
1994-95 Limit 7,352,382
1995-96 Limit 7,934,247
1996-97 Limit 8,405,264
1997-98 Limit 8,797,587
1998-99 Limit 9,272,657
1999-00 Limit 10,045,524
2000-01 Limit 10,634,192
2001-02 Limit 12,636,442
2002-03 Limit 12,670,584
2003-04 Limit 12,994,386
2004-05 Limit 13,576,534
2005-06 Limit 15,143,267
2006-07 Limit 15,685,396
2007-08 Limit 16,392,807
2008-09 Limit 17,320,640
2009-10 Limit 17,329,300
2010-11 Limit 16,805,955
2011-12 Limit 17,301,791
2012-13 Limit 17,815,654
2013-14 Limit 18,720,689
2014-15 Limit 18,686,992
2015-16 Limit 19,486,795
2016-17 Limit 20,546,877
2017-18 Limit 21,352,315
2018-19 Limit 22,257,653
2019-20 Limit 23,087,863
2020-21 Limit 24,020,613
2021-22 Limit 25,320,128
2022-23 Limit 27,049,492
2023-24 Limit 28,177,456
2024-25 Limit 29,110,130
2025-26 Limit 30,817,504
2026-27 Limit $ 32,190,958
Appropriations in the 2026-27 Proposed Budget that are subject to the limitation have been calculated to be: $25,121,746
City of Grass Valley
History of Appropriations Limits
Fiscal Year 2026-27 Budget
The 2026-27 limit is calculated by multiplying the population change for Nevada County of -.47 percent times the percentage change in the California Per Capita Income of 1.0495 for a cumulative growth factor of 1.0446. The 2025-26 adopted appropriation limit times the cumulative growth factor determines the 2026-27 limit.

Item # 5.

City of Grass Valley
City Council
Agenda Action Sheet
Title: Adoption of Five Resolutions of Intention to Levy Annual Assessments for Landscaping and Lighting Districts and Benefit Assessment Districts for Fiscal Year 2026-27 and Setting a Public Hearing for June 23, 2026.

CEQA: Not a Project.

Recommendation: It is recommended that the City Council adopt the following five Resolutions of Intention related to the City’s Landscaping and Lighting Districts (LLDs) and Benefit Assessment Districts (BADs), and set a public hearing for June 23, 2026, at 6:00 p.m. in the City Council Chambers:

1. Resolution of Intention No. 2026-25 to Order Improvements Pursuant to the Landscaping and Lighting Act of 1972 – Assessment District No. 1988-1, Commercial Landscaping and Lighting District.

2. Resolution of Intention No.2026-26 to Order Improvements Pursuant to the Landscaping and Lighting Act of 1972 – Assessment District No, 1988-2, Residential Landscaping and Lighting District.

3. Resolution of Intention No. 2026-27 to Order Improvements Pursuant to the Benefit Assessment Act of 1982 Assessment District No. 2003-1, Morgan Ranch Unit 7.

4. Resolution of Intention No. 2026-28 to Order Improvements Pursuant to the Benefit Assessment Act of 1982 Assessment District No. 2010-1, Morgan Ranch West.

5. Resolution of Intention No. 2026-29 to Order Improvements Pursuant to the Benefit Assessment Act of 1982 Assessment District No. 2016-1, Ridge Meadows Benefit.

Prepared by: Jennifer Styczynski, Finance Director
Council Meeting Date: 06/09/2026 Date Prepared: 06/03/2026 Agenda: Consent
Discussion: To provide continued funding for the maintenance of improvements within the City’s assessment districts, the City must annually levy assessments that are collected through the Nevada County property tax roll.
 Landscaping and Lighting Districts (LLDs): Assessments fund the maintenance of landscaping, irrigation systems, associated utilities, street lighting, and

Item # 6.
administrative costs within the respective district zones.  Benefit Assessment Districts (BADs): Assessments fund the maintenance and operation of storm drainage systems, retaining walls, and administrative costs within the respective district areas.

The Engineer of Work has prepared the required annual reports for each district, including assessment diagrams and assessment rolls. These reports will be filed with the City Clerk prior to the public hearing scheduled for June 23, 2026.

Council Goals/Objectives: The annual assessment process supports the City Council’s Strategic Plan goal of City Infrastructure Investment by providing a sustainable funding source for the maintenance of neighborhood-specific infrastructure and services.

Fiscal Impact: The proposed Fiscal Year 2026-27 assessments total $253,815.84, an increase of $164,850.76 from the Fiscal Year 2025-26 total of $88,965.08. The increase is primarily attributable to the addition of the Loma Rica Ranch District to Assessment District No, 1988-2, Residential Landscaping and Lighting District, which accounts for $160,060.68 of the increase. The remaining increase of $4,790.08 is the result of Consumer Price Index (CPI) adjustments applied in certain districts, while assessments in other districts remain unchanged from the prior year.

Funds Available: N/A Account #: N/A
Reviewed by: Interim City Manager
Attachments: Five (5) Resolutions
Five (5) Engineer’s Reports

Item # 6.

RESOLUTION NO. 2026-25

RESOLUTION OF INTENTION TO ORDER IMPROVEMENTS PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972 ASSESSMENT DISTRICT NO. 1988-1 (COMMERCIAL LANDSCAPING AND LIGHTING DISTICT, WHISPERING PINES

AND LITTON BUSINESS PARK)
WHEREAS, the City Council of the City of Grass Valley intends to levy and collect annual assessments within Assessment District No. 1988-1 (Commercial Landscaping and Lighting District – Whispering Pines and Litton Business Park) during Fiscal Year 2026-27, pursuant to the provisions of the Landscaping and Lighting Act of 1972; and
WHEREAS, the property subject to assessment is located within the City of Grass Valley, County of Nevada, State of California; and
WHEREAS, the improvements to be maintained and operated within the assessment district are generally described as follows:
 Zone 1 – Whispering Pines: Maintenance of landscaping and associated structures, including the cost of water and electricity for irrigation controllers and street lighting.  Zone 2 – Litton Business Park: Maintenance of landscaping and associated structures, including the cost of water and electricity for irrigation controllers and street lighting, and maintenance of drainage ditches and associated facilities, including silt removal.

These improvements are more fully described in the Engineer’s Report for Assessment District No. 1988-1; and
WHEREAS, Bjorn Jones, P.E., the duly appointed Engineer of Work, has prepared and filed with the City Clerk the Engineer’s Report as required by the Landscaping and Lighting Act of 1972. Said report includes a full and detailed description of the improvements, the boundaries of the district, and the proposed assessments to be levied on the assessable lots and parcels of land within the district; and WHEREAS, the City Council has reviewed and hereby approves the Engineer’s Report, which is incorporated herein by reference; and
WHEREAS, the proposed assessments for Fiscal Year 2026-27 are as follows:
 Zone 1 – Whispering Pines: $31,644.80, representing a 2.7% inflation adjustment ($831.79 increase over the prior year).
 Zone 2 – Litton Business Park: $7,123.20, representing a 2.7% inflation adjustment ($186.79 increase over the prior year); and
WHEREAS, in accordance with the Landscaping and Lighting Act of 1972, the City Council is required to hold a public hearing on the proposed assessments.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Grass Valley as follows:

1. The City Council hereby declares its intention to levy and collect assessments within Assessment District No. 1988-1 (Commercial Landscaping and Lighting District – Whispering Pines and Litton Business Park) for Fiscal Year 2026-27 as described in the Engineer’s Report on file with the City Clerk.

2. The Engineer’s Report, as filed with the City Clerk, is hereby approved and incorporated by

Item # 6.
reference into this resolution.

3. A public hearing to consider the proposed assessments shall be held on Tuesday, June 23, 2026, at 6:00 p.m., or as soon thereafter as the matter may be heard, at the Grass Valley City Council Chambers, located at 125 East Main Street, Grass Valley, California.

4. The City Clerk is hereby authorized and directed to give notice of the public hearing as required by the Landscaping and Lighting Act of 1972 (Streets and Highways Code § 22500 et seq.).

ADOPTED as a Resolution of the City Council of the City of Grass Valley at a regular meeting held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:
______________________________
Hilary Hodge, Mayor
ATTEST:
______________________________
Taylor Whittingslow, City Clerk
APPROVED AS TO FORM:
______________________________
David Ruderman, City Attorney

Item # 6.

ENGINEER’S REPORT
COMMERCIAL LANDSCAPING AND LIGHTING DISTRICT NO. 1988-1 ANNUAL ASSESSMENT 2026/2027
for

CITY OF GRASS VALLEY

NEVADA COUNTY, CALIFORNIA
Respectfully submitted, as directed by the City Council.

By: _____________________
Bjorn P. Jones, P.E.

R.C.E. No. 75378

Item # 6.

ENGINEER’S REPORT AFFIDAVIT
COMMERCIAL LANDSCAPING AND LIGHTING DISTRICT NO. 1988-1 (Whispering Pines and Litton Business Park)
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 ______________, 2026.
___________________________________
City Clerk, City of Grass Valley
Nevada County, California
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 Grass Valley, California, on the _______ day of _________________, 2026. ___________________________________
City Clerk, City of Grass Valley
Nevada County, California
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 Nevada on the _______ day of ___________________, 2026.
___________________________________
City Clerk, City of Grass Valley
Nevada County, California

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1

OVERVIEW
Bjorn P. Jones, Engineer of Work for Commercial Landscaping and Lighting District No. 1988-1 (Zone 1 - Whispering Pines and Zone 2 - Litton Business Park), City of Grass Valley, Nevada County, California makes this report, as directed by City Council, pursuant to Section 22585 of the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject matter of this report are briefly described as follows:

Zone 1 - Whispering Pines
The installation, maintenance and servicing of landscaping and associated improvements, as delineated on the plans prepared by Josephine McProud, Landscape Architect, on file with the City of Grass Valley, and modified by subsequent development, or changes instituted by the City of Grass Valley in the routine administration of the district. Maintenance, in general, means the furnishing of labor and materials for the ordinary upkeep and care of landscape areas including:

1. The repair, removal or replacement of any improvement.

2. Landscaping, including cultivation, weeding, mowing, pruning, tree removal, replanting, spraying, fertilizing, and treating for disease.

3. Irrigation, including the operation, adjustment and repair of the irrigation system.

4. The removal of trimmings, rubbish, debris and solid waste.

Servicing means the furnishing and payment of:

1. Electric power for any public street light facilities or for the operation of any improvements.

2. Water for the irrigation of any landscaping or the maintenance of any improvements.

Zone 2 - Litton Business Park
The installation, maintenance and servicing of landscaping and associated improvements, as delineated on the plans prepared by Josephine McProud, Landscape Architect, on file with the City of Grass Valley, and modified by subsequent development, or changes instituted by the City of Grass Valley in the routine administration of the district. Maintenance, in general, means the furnishing of labor and materials for the ordinary upkeep and care of landscape areas including:

1. The repair, removal or replacement of any improvement.

2. Landscaping, including cultivation, weeding, mowing, pruning, tree removal, replanting, spraying, fertilizing, and treating for disease.

3. Irrigation, including the operation, adjustment and repair of the irrigation system.

4. The removal of trimmings, rubbish, debris and solid waste.

Servicing means the furnishing and payment of:

1. Electric power for any public street light facilities or for the operation of any improvements.

2. Water for the irrigation of any landscaping or the maintenance of any improvements.

The installation and maintenance of drainage ditches, trails and associated improvements, as delineated on the improvement plans for Litton Business Park - Phase One prepared by Nevada City Engineering, Inc., on file with the City of Grass Valley, including:

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1

1. The repair, removal or replacement of any improvement.

2. The trimming, pruning, spraying and removal of vegetative matter.

3. The removal of silt, rubbish debris and solid waste.

This report consists of five (5) parts, as follows:

PART A - Plans and specifications for the improvements that are filed with the City Clerk. Although separately bound, the plans and specifications are a part of this report and are included in it by reference only.

PART B - An estimate of the cost of the improvements for Fiscal Year 2026/2027.

PART C - An assessment of the estimated cost of the improvement and levy on each benefiting parcel of land within the district.

PART D - The Method of Apportionment by which the undersigned has determined the amount proposed to be levied on each parcel.

PART E - A diagram showing all parcels of real property within this district.

The diagram is keyed to Part C by Assessor’s Parcel Number.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1 PART A
PLANS
Plans for the landscape, irrigation and street lighting for each zone have been prepared by a variety of landscape architects and engineers. These Plans have been filed separately with the City Engineer’s office and are incorporated in this Report by reference only as the initial improvements were completed by separate contracts.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1 ZONE 1
(Whispering Pines)
ZONE 2
(Litton Business Park)

COST INFORMATION
Direct Maintenance Costs $62,000 $17,800
Water and Electricity Servicing $12,200 $2,650
County Administrative Fee $245 $223
City Administration Costs $1,200 $350
Total Direct and Admin Costs $75,645 $21,023

ASSESSMENT INFORMATION
Direct Costs $75,645 $21,023
Use of Reserve/ (Transfer to Reserve) $44,000 $13,900
Net Total Assessment $31,645 $7,123

FUND BALANCE INFORMATION
Projected Reserve After FY 2025/2026 $75,533 $20,952
Interest Earnings $300 $80
Reserve Fund Adjustments ($44,000) ($13,900)
Projected Reserve at End of Year $31,833 $7,132
PART B

COST ESTIMATE
The estimated cost for the maintenance of improvements described in this report for the fiscal year 2026/2027 includes the use of reserve funds to provide maintenance of the landscape areas and is as follows:

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1 2026/2027
Percent of Tax
Percentage Whispering Pines Area 1st 2nd
of Net Area Lane frontage Levy Assessor Parcel No. Code Installment Installment

1.11% 3.82% 780.60 009-680-003 01056 390.30 390.30

1.95% 8.70% 1,684.60 009-680-004 01056 842.30 842.30

1.59% 4.42% 952.00 009-680-005 01056 476.00 476.00

2.16% 3.57% 907.30 009-680-006 01056 453.65 453.65

0.85% 3.31% 657.50 009-680-007 01056 328.75 328.75

1.10% 3.25% 687.50 009-680-009 01056 343.75 343.75

0.93% 3.47% 696.80 009-680-015 01056 348.40 348.40

0.00% 0.00% 0.00 009-680-019 01056 0.00 0.00

0.00% 0.00% 0.00 009-680-022 01056 0.00 0.00

6.33% 0.00% 1,001.20 009-680-024 01056 500.60 500.60

1.73% 3.03% 753.10 009-680-025 01056 376.55 376.55

1.30% 2.28% 566.10 009-680-026 01056 283.05 283.05

1.30% 2.22% 558.30 009-680-027 01056 279.15 279.15

0.00% 0.00% 0.00 009-680-037 01056 0.00 0.00

0.00% 0.00% 0.00 009-680-038 01056 0.00 0.00

0.66% 1.23% 298.90 009-680-039 01056 149.45 149.45

0.66% 1.23% 298.90 009-680-040 01056 149.45 149.45

0.65% 1.23% 297.40 009-680-041 01056 148.70 148.70

0.00% 0.00% 0.00 009-760-026 01056 0.00 0.00

0.35% 0.37% 113.20 009-760-024 01056 56.60 56.60

0.31% 0.37% 107.90 009-760-023 01056 53.95 53.95

0.32% 0.37% 108.40 009-760-022 01056 54.20 54.20

0.33% 0.37% 110.30 009-760-021 01056 55.15 55.15

0.33% 0.37% 110.90 009-760-020 01056 55.45 55.45

0.32% 0.37% 108.80 009-760-019 01056 54.40 54.40

0.32% 0.37% 109.00 009-760-018 01056 54.50 54.50

0.32% 0.37% 108.20 009-760-017 01056 54.10 54.10

0.31% 0.37% 108.10 009-760-016 01056 54.05 54.05

0.33% 0.37% 110.60 009-760-015 01056 55.30 55.30

0.33% 0.37% 110.30 009-760-001 01056 55.15 55.15

0.32% 0.37% 109.00 009-760-002 01056 54.50 54.50

0.32% 0.37% 109.10 009-760-003 01056 54.55 54.55

0.33% 0.37% 110.90 009-760-004 01056 55.45 55.45

0.33% 0.37% 110.70 009-760-005 01056 55.35 55.35

0.32% 0.37% 108.70 009-760-006 01056 54.35 54.35

0.33% 0.37% 110.40 009-760-007 01056 55.20 55.20

0.34% 0.37% 112.20 009-760-009 01056 56.10 56.10

0.36% 0.37% 114.70 009-760-011 01056 57.35 57.35

0.37% 0.37% 117.70 009-760-013 01056 58.85 58.85

ASSESSMENT ROLL
Zone 1 - Whispering Pines
PART C

TOTAL ASSESSMENT
$31,644.96 $31,644.80
FISCAL

YEAR TOTAL ASSESSMENT GOAL
$31,644.00

MAX ASSESSMENT
Last Year Max + 2.7% CPI

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1

ASSESSMENT ROLL
Zone 1 - Whispering Pines
PART C

1.12% 2.53% 577.60 009-680-054 01056 288.80 288.80

1.14% 4.16% 837.90 009-690-001 01056 418.95 418.95

1.52% 7.62% 1,446.60 009-690-002 01056 723.30 723.30

1.48% 0.00% 234.50 009-690-004 01056 117.25 117.25

1.87% 8.18% 1,590.00 009-690-005 01056 795.00 795.00

1.06% 2.51% 565.00 009-690-009 01056 282.50 282.50

1.42% 0.00% 224.10 009-690-012 01056 112.05 112.05

1.00% 3.52% 714.00 009-690-013 01056 357.00 357.00

1.86% 3.46% 842.30 009-690-015 01056 421.15 421.15

2.27% 0.00% 359.80 009-690-016 01056 179.90 179.90

1.30% 0.00% 205.00 009-690-019 01056 102.50 102.50

2.12% 0.00% 334.70 009-690-025 01056 167.35 167.35

0.00% 0.00% 0.00 009-750-002 01056 0.00 0.00

0.25% 0.00% 39.40 009-750-003 01056 19.70 19.70

0.28% 0.00% 43.90 009-750-004 01056 21.95 21.95

0.22% 0.00% 35.00 009-750-005 01056 17.50 17.50

0.18% 0.00% 29.10 009-750-006 01056 14.55 14.55

0.25% 0.00% 39.40 009-750-007 01056 19.70 19.70

0.27% 0.00% 42.40 009-750-008 01056 21.20 21.20

0.19% 0.00% 30.60 009-750-009 01056 15.30 15.30

0.22% 0.00% 35.00 009-750-010 01056 17.50 17.50

0.00% 0.00% 0.00 009-690-040 01056 0.00 0.00

0.14% 0.34% 75.80 009-690-041 01056 37.90 37.90

0.12% 0.34% 72.80 009-690-042 01056 36.40 36.40

0.13% 0.34% 74.30 009-690-043 01056 37.15 37.15

0.14% 0.34% 75.80 009-690-044 01056 37.90 37.90

0.11% 0.34% 71.30 009-690-045 01056 35.65 35.65

0.12% 0.34% 72.80 009-690-046 01056 36.40 36.40

0.12% 0.34% 72.80 009-690-047 01056 36.40 36.40

0.10% 0.34% 69.90 009-690-048 01056 34.95 34.95

0.09% 0.34% 68.40 009-690-049 01056 34.20 34.20

0.10% 0.34% 69.90 009-690-050 01056 34.95 34.95

0.09% 0.34% 68.40 009-690-051 01056 34.20 34.20

0.10% 0.34% 69.90 009-690-052 01056 34.95 34.95

0.09% 0.34% 68.40 009-690-053 01056 34.20 34.20

0.09% 0.34% 68.40 009-690-054 01056 34.20 34.20

0.09% 0.34% 68.40 009-690-055 01056 34.20 34.20

0.09% 0.34% 68.40 009-690-056 01056 34.20 34.20

0.10% 0.34% 69.90 009-690-057 01056 34.95 34.95

0.09% 0.34% 68.40 009-690-058 01056 34.20 34.20

0.09% 0.34% 68.40 009-690-059 01056 34.20 34.20

1.72% 3.06% 756.90 009-690-031 01056 378.45 378.45

1.41% 3.06% 706.30 009-690-032 01056 353.15 353.15

1.82% 0.00% 287.50 009-690-036 01056 143.75 143.75

4.41% 0.86% 833.80 009-690-037 01056 416.90 416.90

1.34% 5.39% 1,065.70 009-690-039 01056 532.85 532.85

1.68% 0.00% 265.40 009-700-021 01051 132.70 132.70

2.04% 0.00% 322.90 009-700-022 01051 161.45 161.45

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1

ASSESSMENT ROLL
Zone 1 - Whispering Pines
PART C

1.59% 0.00% 252.10 009-700-023 01051 126.05 126.05

2.53% 0.00% 401.10 009-700-024 01051 200.55 200.55

2.52% 0.00% 398.10 009-700-025 01051 199.05 199.05

2.35% 0.00% 371.60 009-700-032 01051 185.80 185.80

1.32% 0.00% 209.40 009-700-033 01051 104.70 104.70

0.00% 0.00% 0.00 009-700-034 01054 0.00 0.00

0.00% 0.00% 0.00 009-700-035 01054 0.00 0.00

0.00% 0.00% 0.00 009-700-037 01051 0.00 0.00

1.40% 0.00% 221.20 009-700-038 01056 110.60 110.60

0.96% 0.00% 151.90 009-700-039 01056 75.95 75.95

1.00% 0.00% 157.80 009-700-049 01051 78.90 78.90

1.18% 0.00% 187.30 009-700-050 01051 93.65 93.65

0.00% 0.00% 0.00 009-700-057 01056 0.00 0.00

3.19% 0.00% 504.30 009-700-058 01051 252.15 252.15

2.29% 0.00% 362.70 009-700-059 01051 181.35 181.35

1.87% 0.00% 296.40 009-700-060 01051 148.20 148.20

3.77% 0.00% 595.70 009-700-063 01051 297.85 297.85

2.34% 0.00% 370.10 009-700-065 01051 185.05 185.05

0.55% 0.00% 87.00 009-700-068 01051 43.50 43.50

1.20% 0.00% 190.20 009-700-069 01051 95.10 95.10

3.73% 0.00% 589.80 009-700-070 01051 294.90 294.90

0.00% 0.00% 0.00 009-700-071 01051 0.00 0.00

0.53% 0.00% 84.50 009-700-072 01051 42.25 42.25

0.00% 0.00% 0.00 009-700-073 01051 0.00 0.00

0.16% 0.00% 25.60 009-700-074 01051 12.80 12.80

0.20% 0.00% 31.50 009-700-075 01051 15.75 15.75
Total - Zone 1 = $31,644.80 $15,822.40 $15,822.40

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1

MAX ASSESSMENT
Last Year Max + 2.7% CPI
2026/2027 $7,123.69
1 $374.90 008-060-056 01056 187.45 187.45
1 $374.90 035-260-085 01056 187.45 187.45
1 $374.90 035-260-086 01056 187.45 187.45
1 $374.90 035-330-015 01056 187.45 187.45

0.83 $311.20 035-330-020 01056 155.60 155.60

0.17 $63.70 035-330-021 01056 31.85 31.85
1 $374.90 035-530-009 01056 187.45 187.45
1 $374.90 035-530-010 01056 187.45 187.45
1 $374.90 035-530-012 01056 187.45 187.45
1 $374.90 035-530-013 01056 187.45 187.45
1 $374.90 035-530-014 01056 187.45 187.45

0.2482 $93.10 035-530-017 01056 46.55 46.55

0.2482 $93.10 035-530-018 01056 46.55 46.55

0.5035 $188.80 035-530-019 01056 94.40 94.40
0 $0.00 035-540-003 01056 0.00 0.00
0 $0.00 035-540-014 01056 0.00 0.00

0.0561 $21.00 035-540-015 01056 10.50 10.50

0.0523 $19.60 035-540-016 01056 9.80 9.80

0.0523 $19.60 035-540-017 01056 9.80 9.80

0.0561 $21.00 035-540-018 01056 10.50 10.50

0.1412 $52.90 035-540-019 01056 26.45 26.45

0.0546 $20.50 035-540-020 01056 10.25 10.25

0.0874 $32.80 035-540-021 01056 16.40 16.40

0.1031 $38.70 035-540-022 01056 19.35 19.35

0.0575 $21.60 035-540-023 01056 10.80 10.80

0.0561 $21.00 035-540-024 01056 10.50 10.50

0.0503 $18.90 035-540-025 01056 9.45 9.45

0.0499 $18.70 035-540-026 01056 9.35 9.35

0.0479 $18.00 035-540-027 01056 9.00 9.00

0.1352 $50.70 035-540-028 01056 25.35 25.35
1 $374.90 035-540-005 01056 187.45 187.45
1 $374.90 035-540-006 01056 187.45 187.45
1 $374.90 035-540-012 01056 187.45 187.45
1 $374.90 035-540-032 01056 187.45 187.45
1 $374.90 035-540-033 01056 187.45 187.45

0.1928 $72.30 035-590-003 01056 36.15 36.15

0.0628 $23.50 035-590-004 01056 11.75 11.75

0.1570 $58.90 035-590-005 01056 29.45 29.45

0.0854 $32.00 035-590-006 01056 16.00 16.00
1st Installment 2nd Installment

TOTAL ASSESSMENT
$7,123.20
PART C

ASSESSMENT ROLL
Zone 2 - Litton Business Park
Development
Areas Levy
Assessor Parcel
No. Tax Area Code
TOTAL

ASSESSMENT GOAL
$7,123.60

FISCAL YEAR

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1 PART C

ASSESSMENT ROLL
Zone 2 - Litton Business Park

0.1151 $43.10 035-590-007 01056 21.55 21.55

0.1412 $52.90 035-590-008 01056 26.45 26.45

0.0948 $35.60 035-590-009 01056 17.80 17.80

0.1457 $54.60 035-590-010 01056 27.30 27.30

0.2641 $99.00 035-590-011 01056 49.50 49.50

0.0638 $23.90 035-590-012 01056 11.95 11.95

0.0651 $24.40 035-590-013 01056 12.20 12.20

0.1123 $42.10 035-590-014 01056 21.05 21.05

0.0764 $28.60 035-590-015 01056 14.30 14.30

0.0941 $35.30 035-590-016 01056 17.65 17.65

0.0855 $32.10 035-590-017 01056 16.05 16.05

0.0658 $24.70 035-590-018 01056 12.35 12.35

0.0651 $24.40 035-590-023 01056 12.20 12.20

0.1129 $42.30 035-590-020 01056 21.15 21.15
19 $7,123.20 = Total - Zone 2 $3,561.60 $3,561.60
(rounded)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1 PART D

METHOD OF APPORTIONING
In order to maintain sufficient funding for the Districts, assessments will be adjusted annually by the Consumer Price Indexes (CPI) Pacific Cities and U.S. City Average for February of the year of calculation All Items Indexes for the West. The corresponding CPI for February 2026 was 2.7%.

ZONE 1 - Whispering Pines
The Whispering Pines development created the 1988-1 Commercial L&L District in 1988. Because the district was created before Proposition 218, the initial assessment per property has been adjusted annually based on actual increases in utility and maintenance costs and the balance of the operational reserve fund.

The annual maximum assessments shall be adjusted annually, as set forth hereinafter, based upon the Consumer Price Indexes Pacific Cities and U.S. City Average as issued by the United States Department of Labor, Bureau of Labor Statistics. The Base Index to be used for subsequent annual adjustments (“Base Index”) shall be the Index published annually in February (“Base Month”). The annual maximum assessment per lot, as defined in this report, shall be adjusted every year based upon the cumulative increase, if any, in the Index as it stands on the Base Month of each year over the Base Index. Any reduction or de-escalation in the Index from one year to the next will not result in a reduction of the annual costs. The annual costs will be levied consistent with the previous year.

This assessment spread uses two factors to determine individual lot assessments. Fifty percent of the cost is spread using the net area of each lot as to the total net area. Net area is the area remaining in each lot after deducting the area dedicated to open space. The remaining fifty percent is spread to those lots fronting Whispering Pines Lane on a front foot basis as a percentage of the total length of frontage along Whispering Pines Lane. The formula is:

Assessment Per Parcel = Round ([(Total Assessment/2)*(% of Net Area)] + [(Total Assessment/2)*(% of Whispering Pines Lane Frontage)])
Notwithstanding the foregoing method of apportionment, parcels numbered 19, 20, 21, 22 and 23 shall receive zero assessments for the first year as shown in the second amended Engineer’s Report and each of said parcels shall continue to receive no assessment until such time as the parcel is sold or developed.

Development shall be evidenced by issuance of a building permit; provided, however, that the issuance of a building permit to reconstruct the sanctuary of the Whispering Pines Church of God located on parcel numbers 19 and 20 shall not be construed to be development. At the time of sale or development of each of said parcels, they shall thereafter be assessed in accordance with the method of apportionment hereinabove set forth.

The total assessment for 2025/2026 was $30,813.00. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $31,664.96. The actual total assessment will be $31,644.80. Each parcel’s assessment rate, as depicted in Part C was calculated by using the assessment per parcel formula above which incorporates each parcel’s net area and length of Whispering Pines Lane frontage.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1 ZONE 2 - Litton Business Park
The Litton Business Park was annexed into the 1988-1 Commercial L&L District in 1999. Although the district was created after Proposition 218, the initial assessment per property has been adjusted annually based on actual increases in utility and maintenance costs and the balance of the operational reserve fund.

The initial assessment spread created a yearly assessment per development area of $480.00. It is the intent that each development area of the entire project share equally in all Landscaping and Lighting District expenses upon completion of said project. As future phases of this project are incorporated into the Landscaping and Lighting District, the existing assessment area will be reassessed and new assessment values will be calculated equally per development area. The assessment formula is:

Assessment Per Parcel =Round ((# of Development Areas) * (Total Assessment)) / (Total # of Development Areas)
The annual maximum assessments shall be adjusted annually, as set forth hereinafter, based upon the Consumer Price Indexes Pacific Cities and U.S. City Average as issued by the United States Department of Labor, Bureau of Labor Statistics. The Base Index to be used for subsequent annual adjustments (“Base Index”) shall be the Index published annually in February (“Base Month”). The annual maximum assessment per lot, as defined in this report, shall be adjusted every year based upon the cumulative increase, if any, in the Index as it stands on the Base Month of each year over the Base Index. Any reduction or de-escalation in the Index from one year to the next will not result in a reduction of the annual costs. The annual costs will be levied consistent with the previous year.

The total assessment for 2025/2026 was $6,935.30. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $7,123.69. The actual total assessment will be $7,123.20. Each parcel’s assessment rate, as depicted in Part C was calculated by using the assessment per parcel formula shown above which evenly distributes the assessment over the original number of parcels. Parcels subdivided after the initial assessment pay a portion of the assessment based on percentage of area of the original parcel.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Commercial Landscaping and Lighting District No. 1988-1 PART E

ASSESSMENT DIAGRAM
The following pages are excerpts from the latest Assessor’s Parcel Maps of the County of Nevada illustrating the approximate location, size and area of the benefiting parcels within the Landscaping and Lighting District.

Item # 6.

Item # 6.

ZONE 1 - WP

Item # 6.

ZONE 1 - WP

Item # 6.

ZONE 1 - WP

Item # 6.

ZONE 1 - WP

Item # 6.

ZONE 2 - LITTON

Item # 6.

ZONE 2 - LITTON

Item # 6.

ZONE 2 - LITTON

Item # 6.

ZONE 2 - LITTON

Item # 6.

ZONE 2 - LITTON

Item # 6.

ZONE 2 - LITTON

Item # 6.

ZONE 2 - LITTON

Item # 6.

RESOLUTION NO. 2026-26

RESOLUTION OF INTENTION TO ORDER IMPROVEMENTS PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972 ASSESSMENT DISTRICT NO. 1988-2 (RESIDENTIAL LANDSCAPING AND LIGHTING DISTRICT – MORGAN RANCH, VENTANA SIERRA,

SCOTIA PINES, MORGAN RANCH WEST, RIDGE MEADOWS, AND LOMA RICA RANCH) WHEREAS, the City Council of the City of Grass Valley intends to levy and collect assessments within Assessment District No. 1988-2 (Residential Landscaping and Lighting District – Morgan Ranch, Ventana Sierra, Scotia Pines, Morgan Ranch West, Ridge Meadows, and Loma Rica Ranch) pursuant to the Landscaping and Lighting Act of 1972, for Fiscal Year 2026-27; and WHEREAS, the land within said Assessment District is located in the City of Grass Valley, County of Nevada, State of California; and
WHEREAS, the improvements to be maintained and operated within the District are generally described as follows:
 Zone I – Morgan Ranch: Maintenance of landscaping and associated structures, including the cost of water and electrical utilities and power for street lighting.  Zone II – Ventana Sierra (Tract 09-03): Maintenance of landscaping and associated structures, including the cost of water and electrical utilities and power for street lighting.  Zone III – Scotia Pines Subdivision: Maintenance of Parcels A, B, and C, including weed and mosquito abatement, and street lighting power costs.
 Zone IV – Morgan Ranch West: Street lighting and associated power costs.  Zone V – Ridge Meadows: Maintenance of landscaping and associated structures, including the cost of water and electrical utilities and street lighting power costs.  Zone VI – Loma Rica Ranch: Maintenance of landscaping and associated structures, including the cost of water and electrical utilities and street lighting power costs.

These improvements are more fully described in the Engineer’s Report for Residential Landscaping and Lighting District No. 1988-2 on file with the City Clerk; and WHEREAS, Bjorn Jones, P.E., Engineer of Work, has filed with the City Clerk the Engineer’s Report as required by the Landscaping and Lighting Act of 1972, which includes a detailed description of the improvements, district boundaries, and proposed assessments on all assessable parcels; and WHEREAS, the City Council has reviewed and hereby approves the Engineer’s Report, which is incorporated herein by reference; and
WHEREAS, the proposed assessments for Fiscal Year 2026-27 are as follows:
 Morgan Ranch: $30,896.64, reflecting a $814.08 increase (2.7% inflation adjustment); $80.46 per dwelling unit.
 Ventana Sierra: $6,281.02, reflecting a $1,830.08 increase (2.7% inflation adjustment); $330.58 per dwelling unit.
 Scotia Pines: $4,879.60 reflecting a $127.60 increase (2.7% inflation adjustment); $88.72 per dwelling unit.

Item # 6.
 Morgan Ranch West: $500.00, reflecting no change from the prior year; $20.00 per dwelling unit.
 Ridge Meadows: $10,499.86, reflecting a $999.74 increase (2.7% inflation adjustment); $283.78 per dwelling unit.
 Loma Rica Ranch: $160,060.68, reflecting no change from the prior year; $684.02 per dwelling unit.

WHEREAS, in accordance with the Landscaping and Lighting Act of 1972, a public hearing must be held to consider the proposed assessments.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Grass Valley as follows:

1. The City Council hereby declares its intention to levy and collect assessments within Assessment District No. 1988-2 for Fiscal Year 2026-27 as detailed in the Engineer’s Report.

2. The Engineer’s Report as filed with the City Clerk is hereby approved and incorporated herein by reference.

3. A public hearing on the proposed levy of annual assessments shall be held on Tuesday, June 23, 2026, at 6:00 p.m., or as soon thereafter as the matter may be heard, at the Grass Valley Council Chambers, located at 125 East Main Street, Grass Valley, California.

4. The City Clerk is hereby authorized and directed to give notice of said public hearing in accordance with the requirements of the Landscaping and Lighting Act of 1972.

ADOPTED as a Resolution of the City Council of the City of Grass Valley at a regular meeting held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:
______________________________
Hilary Hodge, Mayor
ATTEST:
______________________________
Taylor Whittingslow, City Clerk
APPROVED AS TO FORM:
______________________________
David Ruderman, City Attorney

Item # 6.

ENGINEER’S REPORT
RESIDENTIAL LANDSCAPING AND LIGHTING DISTRICT NO. 1988-2 ANNUAL ASSESSMENT 2026/2027
for

CITY OF GRASS VALLEY

NEVADA COUNTY, CALIFORNIA
Respectfully submitted, as directed by the City Council.

By: _____________________
Bjorn P. Jones, P.E.

R.C.E. No. 75378

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 ENGINEER’S REPORT AFFIDAVIT
RESIDENTIAL LANDSCAPING AND LIGHTING DISTRICT NO. 1988-2 (Morgan Ranch, Ventana Sierra, Scotia Pines, Morgan Ranch West, Ridge Meadows and Loma Rica Ranch)
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 ______________, 2026.
___________________________________
City Clerk, City of Grass Valley
Nevada County, California
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 Grass Valley, California, on the _______ day of _________________, 2026. ___________________________________
City Clerk, City of Grass Valley
Nevada County, California
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 Nevada on the _______ day of ___________________, 2026.
___________________________________
City Clerk, City of Grass Valley
Nevada County, California

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2

OVERVIEW
Bjorn P. Jones, Engineer of Work for Residential Landscaping and Lighting District No. 1988-2 (Zone I - Morgan Ranch, Zone II - Ventana Sierra Tract 90-03 Annexation No. 1993-1, and Zone III - Scotia Pines Subdivision Annexation No. 30-A, Zone IV – Morgan Ranch West Annexation No. 2010-1, Zone V – Ridge Meadows Annexation 2016-1, Zone VI – Loma Rica Ranch 2024-1) City of Grass Valley, Nevada County, California makes this report, as directed by City Council, pursuant to Section 22585 of the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject matter of this report are briefly described as follows:

Zone I - Morgan Ranch
The installation, maintenance and servicing of landscaping and associated improvements, as delineated on the plans prepared by Josephine McProud, Landscape Architect, on file with the City of Grass Valley, and modified by subsequent development, or changes instituted by the City of Grass Valley in the routine administration of the district. Maintenance, in general, means the furnishing of labor and materials for the ordinary upkeep and care of landscape areas including:

1. The repair, removal or replacement of any improvement.

2. Landscaping, including cultivation, weeding, mowing, pruning, tree removal, replanting, spraying, fertilizing, and treating for disease.

3. Irrigation, including the operation, adjustment and repair of the irrigation system.

4. The removal of trimmings, rubbish, debris and solid waste.

Servicing means the furnishing and payment of:

1. Electric power for any public street light facilities or for the operation of any improvements.

2. Water for the irrigation of any landscaping or the maintenance of any improvements.

Zone II - Ventana Sierra (Tract 90-03)
The installation, maintenance and servicing of landscaping and associated improvements, as delineated on the plans prepared by Josephine McProud, Landscape Architect, on file with the City of Grass Valley, and modified by subsequent development, or changes instituted by the City of Grass Valley in the routine administration of the district. Maintenance, in general, means the furnishing of labor and materials for the ordinary upkeep and care of landscape areas including:

1. The repair, removal or replacement of any improvement.

2. Landscaping, including cultivation, weeding, mowing, pruning, tree removal, replanting, spraying, fertilizing, and treating for disease.

3. Irrigation, including the operation, adjustment and repair of the irrigation system.

4. The removal of trimmings, rubbish, debris and solid waste.

Servicing means the furnishing and payment of:

1. Electric power for any public street light facilities or for the operation of any improvements.

2. Water for the irrigation of any landscaping or the maintenance of any improvements.

Zone III - Scotia Pines Subdivision

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 The installation, maintenance and servicing of landscaping and associated improvements of Parcels A, B, C as delineated on Final Map 91-01, on file with the Nevada County Recorder’s Office. Maintenance, in general, means the furnishing of labor and materials for the ordinary upkeep and care of landscape areas including:

1. The repair, removal or replacement of any improvement.

2. Landscaping, including cultivation, weeding, mowing, pruning, tree removal, replanting, spraying, fertilizing, and treating for disease.

3. The removal of trimmings, rubbish, debris and solid waste.

4. Mosquito abatement.

Servicing means the furnishing and payment of:

1. Electric power for any public street light facilities or for the operation of any improvements.

2. Water for the irrigation of any landscaping or the maintenance of any improvements.

Zone IV – Morgan Ranch West
The installation, maintenance and servicing of public street light facilities including the furnishing and payment of electric power.

Zone V – Ridge Meadows
The installation, maintenance and servicing of landscaping and associated improvements, as delineated on the plans prepared by K. Clausen, Landscape Architect, on file with the City of Grass Valley, and modified by subsequent development, or changes instituted by the City of Grass Valley in the routine administration of the district. Maintenance, in general, means the furnishing of labor and materials for the ordinary upkeep and care of landscape areas including:

1. The repair, removal or replacement of any improvement.

2. Landscaping, including cultivation, weeding, mowing, pruning, tree removal, replanting, spraying, fertilizing, and treating for disease.

3. Irrigation, including the operation, adjustment and repair of the irrigation system.

4. The removal of trimmings, rubbish, debris and solid waste.

Servicing means the furnishing and payment of:

1. Electric power for any public street light facilities or for the operation of any improvements.

2. Water for the irrigation of any landscaping or the maintenance of any improvements.

Zone VI – Loma Rica Ranch
The installation, maintenance and servicing of landscaping, trails, pocket parks, and associated improvements, as delineated on the improvement plans prepared by SCO Planning & Engineering and the landscape plans prepared by Clausen Inc., on file with the City of Grass Valley, and modified by subsequent development, or changes instituted by the City of Grass Valley in the routine administration of the district.

Maintenance, in general, means the furnishing of labor and materials for the ordinary upkeep and care of landscape areas including:

1. The repair, removal or replacement of any improvement within the Zone boundary.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2

2. Landscaping, including cultivation, weeding, mowing, pruning, tree removal, replanting, spraying, fertilizing, and treating for disease.

3. Irrigation, including the operation, adjustment, repair and replacement of the irrigation system.

4. The removal of trimmings, rubbish, debris and solid waste.

Servicing means the furnishing and payment of:

1. Electric power for any public street light facilities or for the operation of any improvements.

2. Water for the irrigation of any landscaping or the maintenance of any improvements.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 This report consists of five (5) parts, as follows:

PART A - Plans and specifications for the improvements that are filed with the City Clerk.

Although separately bound, the plans and specifications are a part of this report and are included in it by reference only.

PART B - An estimate of the cost of the improvements for Fiscal Year 2026/2027.

PART C - An assessment of the estimated cost of the improvement and levy on each benefiting parcel of land within the district.

PART D - The Method of Apportionment by which the undersigned has determined the amount proposed to be levied on each parcel.

PART E - A diagram showing all parcels of real property within this district. The diagram is keyed to Part C by Assessor’s Parcel Number.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART A
PLANS
Plans for the landscape, irrigation and street lighting for each zone have been prepared by a variety of landscape architects and engineers. These Plans have been filed separately with the City Engineer’s office and are incorporated in this Report by reference only as the initial improvements were completed by separate contracts.

The following reference drawings are on file with the office of the City Engineer:

Zone I - Morgan Ranch, Landscape Plans (Dwg. No. 1560)
Zone II - Ventana Sierra, Landscape Plans (Dwg. No. 1689) Zone III - Scotia Pines, Subdivision Map (Dwg. No. 1719) Zone IV – Morgan Ranch West, Improvement Plans (Dwg. No. 2000) Zone V – Ridge Meadows, Improvement and Landscape Plans (Dwg. No. 1453) Zone VI – Loma Rica Ranch Improvement Plans & Landscape Plans (Dwgs No, 2172 & 2211)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s ReportResidential Landscaping and Lighting District No. 1988-2 ZONE 1
(Morgan Ranch)
ZONE 2
(Ventana Sierra)
ZONE 3
(Scotia Pines)
ZONE 4
(Morgan Ranch
West)
ZONE 5
(Ridge Meadows)
ZONE6
(Loma Rica
Ranch)
COST INFORMATIONMaintenance Costs $71,600 $1,400 $2,400 $7,250 $6,950 $93,000 Water and Electricity Servicing $9,100 $2,100 $1,200 $180 $630 $5,400 County Administrative Fee $247 $201 $200 $200 $220 $280 City Administration Costs $550 $80 $80 $170 $200 $1,381 Total Direct and Admin Costs $81,497 $3,781 $3,880 $7,800 $8,000 $100,061 ASSESSMENT INFORMATIONDirect Costs $81,497 $3,781 $3,880 $7,800 $8,000 $100,061 Use of Reserve / (Transfer to Reserve) $50,600 ($2,500) ($1,000) $7,300 ($2,500) ($60,000) Net Total Assessment $30,897 $6,281 $4,880 $500 $10,500 $160,061 FUND BALANCE INFORMATIONProjected Reserve After FY 2025/2026 $80,914 ($4,805) ($492) $7,859 $7,854 $93,736 Interest Earnings $550 $0 $0 $30 $25 $600 Reserve Fund Adjustments ($50,600) $2,500 $1,000 ($7,300) $2,500 $60,000 Projected Reserve at End of Year $30,864 ($2,305) $508 $589 $10,379 $154,336 The estimated cost for the maintenance of improvements described in this report for the fiscal year 2026/2027 includes the use of reserve funds to provide maintenance of the landscape areas and is as follows:

PART B

COST ESTIMATE

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2

FISCAL TOTAL MAX

YEAR ASSESSMENT ASSESSMENT
GOAL Last Year Max + 2.7% CPI
2026/2027 $30,898.50 $30,900.14
.

Number Tax
of Dwelling Area 1st 2nd
Units Levy Assessor Parcel No. Code Installment Installment - - - - - -
1 $80.46 008-060-048 01056 $40.23 $40.23
1 $80.46 008-060-049 01056 $40.23 $40.23
1 $80.46 008-060-050 01056 $40.23 $40.23
1 $80.46 008-060-051 01056 $40.23 $40.23
1 $80.46 008-060-052 01056 $40.23 $40.23
1 $80.46 008-060-053 01056 $40.23 $40.23
1 $80.46 008-861-001 01061 $40.23 $40.23
1 $80.46 008-861-002 01061 $40.23 $40.23
1 $80.46 008-861-003 01061 $40.23 $40.23
1 $80.46 008-861-004 01061 $40.23 $40.23
1 $80.46 008-861-005 01061 $40.23 $40.23
1 $80.46 008-861-006 01061 $40.23 $40.23
1 $80.46 008-861-007 01061 $40.23 $40.23
1 $80.46 008-861-008 01061 $40.23 $40.23
1 $80.46 008-861-010 01061 $40.23 $40.23
1 $80.46 008-861-011 01061 $40.23 $40.23
1 $80.46 008-861-012 01061 $40.23 $40.23
1 $80.46 008-861-013 01061 $40.23 $40.23
1 $80.46 008-861-014 01061 $40.23 $40.23
1 $80.46 008-861-015 01061 $40.23 $40.23
1 $80.46 008-861-016 01061 $40.23 $40.23
1 $80.46 008-861-017 01061 $40.23 $40.23
1 $80.46 008-861-018 01061 $40.23 $40.23
1 $80.46 008-861-020 01061 $40.23 $40.23
1 $80.46 008-861-021 01061 $40.23 $40.23
1 $80.46 008-861-022 01061 $40.23 $40.23
1 $80.46 008-861-023 01061 $40.23 $40.23
1 $80.46 008-861-024 01061 $40.23 $40.23
1 $80.46 008-861-025 01061 $40.23 $40.23
1 $80.46 008-861-026 01061 $40.23 $40.23
1 $80.46 008-861-027 01061 $40.23 $40.23
1 $80.46 008-861-028 01061 $40.23 $40.23
1 $80.46 008-861-029 01061 $40.23 $40.23
1 $80.46 008-861-030 01061 $40.23 $40.23
1 $80.46 008-861-031 01061 $40.23 $40.23
1 $80.46 008-861-032 01061 $40.23 $40.23
1 $80.46 008-861-033 01061 $40.23 $40.23
1 $80.46 008-861-034 01061 $40.23 $40.23
PART C

ASSESSMENT ROLL
Zone 1 - Morgan Ranch Subdivision
$30,896.64

TOTAL ASSESSMENT

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 1 - Morgan Ranch Subdivision
1 $80.46 008-861-035 01056 $40.23 $40.23
1 $80.46 008-861-036 01056 $40.23 $40.23
1 $80.46 008-861-037 01056 $40.23 $40.23
1 $80.46 008-861-038 01056 $40.23 $40.23
1 $80.46 008-861-039 01056 $40.23 $40.23
1 $80.46 008-861-040 01056 $40.23 $40.23
1 $80.46 008-880-001 01061 $40.23 $40.23
1 $80.46 008-880-002 01061 $40.23 $40.23
1 $80.46 008-880-003 01061 $40.23 $40.23
1 $80.46 008-880-004 01061 $40.23 $40.23
1 $80.46 008-880-005 01061 $40.23 $40.23
1 $80.46 008-880-006 01061 $40.23 $40.23
1 $80.46 008-880-007 01061 $40.23 $40.23
1 $80.46 008-880-008 01061 $40.23 $40.23
1 $80.46 008-880-009 01061 $40.23 $40.23
1 $80.46 008-880-010 01061 $40.23 $40.23
1 $80.46 008-880-011 01061 $40.23 $40.23
1 $80.46 008-880-012 01061 $40.23 $40.23
1 $80.46 008-880-013 01061 $40.23 $40.23
1 $80.46 008-880-014 01061 $40.23 $40.23
1 $80.46 008-880-015 01061 $40.23 $40.23
1 $80.46 008-880-016 01061 $40.23 $40.23
1 $80.46 008-880-017 01061 $40.23 $40.23
1 $80.46 008-880-018 01061 $40.23 $40.23
1 $80.46 008-880-019 01061 $40.23 $40.23
1 $80.46 008-880-020 01061 $40.23 $40.23
1 $80.46 008-880-021 01061 $40.23 $40.23
1 $80.46 008-880-022 01061 $40.23 $40.23
1 $80.46 008-880-023 01061 $40.23 $40.23
1 $80.46 008-880-024 01061 $40.23 $40.23
1 $80.46 008-880-025 01061 $40.23 $40.23
1 $80.46 008-880-026 01061 $40.23 $40.23
1 $80.46 008-880-027 01061 $40.23 $40.23
1 $80.46 008-880-028 01061 $40.23 $40.23
1 $80.46 008-880-029 01061 $40.23 $40.23
1 $80.46 008-880-030 01061 $40.23 $40.23
1 $80.46 008-880-031 01061 $40.23 $40.23
1 $80.46 008-880-032 01061 $40.23 $40.23
1 $80.46 008-880-033 01061 $40.23 $40.23
1 $80.46 008-880-034 01061 $40.23 $40.23
1 $80.46 008-880-035 01061 $40.23 $40.23
1 $80.46 008-880-036 01061 $40.23 $40.23
1 $80.46 008-880-037 01061 $40.23 $40.23
1 $80.46 008-890-001 01061 $40.23 $40.23
1 $80.46 008-890-002 01061 $40.23 $40.23
1 $80.46 008-890-003 01061 $40.23 $40.23
1 $80.46 008-890-004 01061 $40.23 $40.23

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 1 - Morgan Ranch Subdivision
1 $80.46 008-890-005 01061 $40.23 $40.23
1 $80.46 008-890-006 01061 $40.23 $40.23
1 $80.46 008-890-007 01061 $40.23 $40.23
1 $80.46 008-890-008 01061 $40.23 $40.23
1 $80.46 008-890-009 01061 $40.23 $40.23
1 $80.46 008-890-010 01061 $40.23 $40.23
1 $80.46 008-890-011 01061 $40.23 $40.23
1 $80.46 008-890-012 01061 $40.23 $40.23
1 $80.46 008-890-017 01061 $40.23 $40.23
1 $80.46 008-890-018 01061 $40.23 $40.23
1 $80.46 008-890-019 01061 $40.23 $40.23
1 $80.46 008-890-021 01061 $40.23 $40.23
1 $80.46 008-890-022 01061 $40.23 $40.23
1 $80.46 008-890-023 01061 $40.23 $40.23
1 $80.46 008-890-024 01061 $40.23 $40.23
1 $80.46 008-890-025 01061 $40.23 $40.23
1 $80.46 008-890-026 01061 $40.23 $40.23
1 $80.46 008-890-027 01061 $40.23 $40.23
1 $80.46 008-890-028 01061 $40.23 $40.23
1 $80.46 008-890-029 01061 $40.23 $40.23
1 $80.46 008-890-030 01061 $40.23 $40.23
1 $80.46 008-890-031 01061 $40.23 $40.23
1 $80.46 008-890-032 01061 $40.23 $40.23
1 $80.46 008-890-033 01061 $40.23 $40.23
1 $80.46 008-890-034 01061 $40.23 $40.23
1 $80.46 008-890-035 01061 $40.23 $40.23
1 $80.46 008-890-036 01061 $40.23 $40.23
1 $80.46 008-890-037 01061 $40.23 $40.23
1 $80.46 008-920-001 01061 $40.23 $40.23
1 $80.46 008-920-008 01061 $40.23 $40.23
1 $80.46 008-920-009 01061 $40.23 $40.23
1 $80.46 008-920-010 01061 $40.23 $40.23
1 $80.46 008-920-011 01061 $40.23 $40.23
1 $80.46 008-920-012 01061 $40.23 $40.23
1 $80.46 008-920-013 01061 $40.23 $40.23
1 $80.46 008-920-014 01061 $40.23 $40.23
1 $80.46 008-920-015 01061 $40.23 $40.23
1 $80.46 008-920-016 01061 $40.23 $40.23
1 $80.46 008-920-017 01061 $40.23 $40.23
1 $80.46 008-920-018 01061 $40.23 $40.23
1 $80.46 008-920-019 01061 $40.23 $40.23
1 $80.46 008-920-020 01061 $40.23 $40.23
1 $80.46 008-920-021 01061 $40.23 $40.23
1 $80.46 008-920-022 01061 $40.23 $40.23
1 $80.46 008-920-023 01061 $40.23 $40.23
1 $80.46 008-920-024 01061 $40.23 $40.23
1 $80.46 008-920-025 01061 $40.23 $40.23

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 1 - Morgan Ranch Subdivision
1 $80.46 008-920-026 01061 $40.23 $40.23
1 $80.46 008-920-027 01061 $40.23 $40.23
1 $80.46 008-920-028 01061 $40.23 $40.23
1 $80.46 008-920-031 01061 $40.23 $40.23
1 $80.46 008-920-032 01061 $40.23 $40.23
1 $80.46 008-920-033 01061 $40.23 $40.23
1 $80.46 008-920-034 01061 $40.23 $40.23
1 $80.46 008-920-035 01061 $40.23 $40.23
1 $80.46 008-931-001 01061 $40.23 $40.23
1 $80.46 008-931-002 01061 $40.23 $40.23
1 $80.46 008-931-003 01061 $40.23 $40.23
1 $80.46 008-931-004 01061 $40.23 $40.23
1 $80.46 008-931-005 01061 $40.23 $40.23
1 $80.46 008-931-006 01061 $40.23 $40.23
1 $80.46 008-931-007 01061 $40.23 $40.23
1 $80.46 008-931-008 01061 $40.23 $40.23
1 $80.46 008-931-009 01061 $40.23 $40.23
1 $80.46 008-931-010 01061 $40.23 $40.23
1 $80.46 008-931-011 01061 $40.23 $40.23
1 $80.46 008-931-012 01061 $40.23 $40.23
1 $80.46 008-931-013 01061 $40.23 $40.23
1 $80.46 008-931-014 01061 $40.23 $40.23
1 $80.46 008-931-015 01061 $40.23 $40.23
1 $80.46 008-931-016 01061 $40.23 $40.23
1 $80.46 008-931-017 01061 $40.23 $40.23
1 $80.46 008-931-018 01061 $40.23 $40.23
1 $80.46 008-931-019 01061 $40.23 $40.23
1 $80.46 008-931-020 01061 $40.23 $40.23
1 $80.46 008-931-021 01061 $40.23 $40.23
1 $80.46 008-931-022 01061 $40.23 $40.23
1 $80.46 008-931-023 01061 $40.23 $40.23
1 $80.46 008-931-024 01061 $40.23 $40.23
1 $80.46 008-931-025 01061 $40.23 $40.23
1 $80.46 008-931-026 01061 $40.23 $40.23
1 $80.46 008-931-027 01061 $40.23 $40.23
1 $80.46 008-931-028 01061 $40.23 $40.23
1 $80.46 008-931-029 01061 $40.23 $40.23
1 $80.46 008-931-030 01061 $40.23 $40.23
1 $80.46 008-931-031 01061 $40.23 $40.23
1 $80.46 008-931-032 01061 $40.23 $40.23
1 $80.46 008-931-033 01061 $40.23 $40.23
1 $80.46 008-931-034 01061 $40.23 $40.23
1 $80.46 008-931-035 01061 $40.23 $40.23
1 $80.46 008-931-036 01061 $40.23 $40.23
1 $80.46 008-931-037 01061 $40.23 $40.23
1 $80.46 008-931-038 01061 $40.23 $40.23
1 $80.46 008-931-039 01061 $40.23 $40.23

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 1 - Morgan Ranch Subdivision
1 $80.46 008-931-040 01061 $40.23 $40.23
1 $80.46 008-931-041 01061 $40.23 $40.23
1 $80.46 008-931-042 01061 $40.23 $40.23
1 $80.46 008-931-043 01061 $40.23 $40.23
1 $80.46 008-931-044 01061 $40.23 $40.23
1 $80.46 008-931-045 01061 $40.23 $40.23
1 $80.46 008-931-046 01061 $40.23 $40.23
1 $80.46 008-931-047 01061 $40.23 $40.23
1 $80.46 008-931-048 01061 $40.23 $40.23
1 $80.46 008-931-049 01061 $40.23 $40.23
1 $80.46 008-931-050 01061 $40.23 $40.23
1 $80.46 008-931-051 01061 $40.23 $40.23
1 $80.46 008-931-052 01061 $40.23 $40.23
1 $80.46 008-931-053 01061 $40.23 $40.23
1 $80.46 008-931-054 01061 $40.23 $40.23
1 $80.46 008-931-055 01061 $40.23 $40.23
1 $80.46 008-931-056 01061 $40.23 $40.23
1 $80.46 008-931-057 01061 $40.23 $40.23
1 $80.46 008-932-001 01061 $40.23 $40.23
1 $80.46 008-932-002 01061 $40.23 $40.23
1 $80.46 008-932-003 01061 $40.23 $40.23
1 $80.46 008-932-004 01061 $40.23 $40.23
1 $80.46 008-932-005 01061 $40.23 $40.23
1 $80.46 008-932-006 01061 $40.23 $40.23
1 $80.46 008-932-007 01061 $40.23 $40.23
1 $80.46 008-932-008 01061 $40.23 $40.23
1 $80.46 008-932-009 01061 $40.23 $40.23
1 $80.46 008-932-010 01061 $40.23 $40.23
1 $80.46 008-932-011 01061 $40.23 $40.23
1 $80.46 008-932-012 01061 $40.23 $40.23
1 $80.46 008-932-013 01061 $40.23 $40.23
1 $80.46 008-932-014 01061 $40.23 $40.23
1 $80.46 008-932-015 01061 $40.23 $40.23
1 $80.46 008-932-016 01061 $40.23 $40.23
1 $80.46 008-932-017 01061 $40.23 $40.23
1 $80.46 008-932-018 01061 $40.23 $40.23
1 $80.46 008-932-019 01061 $40.23 $40.23
1 $80.46 008-932-020 01061 $40.23 $40.23
1 $80.46 008-932-021 01061 $40.23 $40.23
1 $80.46 008-932-022 01061 $40.23 $40.23
1 $80.46 008-932-023 01061 $40.23 $40.23
1 $80.46 008-932-024 01061 $40.23 $40.23
1 $80.46 008-932-025 01061 $40.23 $40.23
1 $80.46 008-932-026 01061 $40.23 $40.23
1 $80.46 008-932-027 01061 $40.23 $40.23
1 $80.46 008-932-028 01061 $40.23 $40.23
1 $80.46 008-932-029 01061 $40.23 $40.23

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 1 - Morgan Ranch Subdivision
1 $80.46 008-932-030 01061 $40.23 $40.23
1 $80.46 008-932-031 01061 $40.23 $40.23
1 $80.46 008-932-032 01061 $40.23 $40.23
1 $80.46 008-932-033 01061 $40.23 $40.23
1 $80.46 008-932-034 01061 $40.23 $40.23
1 $80.46 008-932-035 01061 $40.23 $40.23
1 $80.46 008-932-036 01061 $40.23 $40.23
1 $80.46 008-932-037 01061 $40.23 $40.23
1 $80.46 008-932-038 01061 $40.23 $40.23
1 $80.46 008-950-003 01061 $40.23 $40.23
1 $80.46 008-950-004 01061 $40.23 $40.23
1 $80.46 008-950-005 01061 $40.23 $40.23
1 $80.46 008-950-006 01061 $40.23 $40.23
1 $80.46 008-950-007 01061 $40.23 $40.23
1 $80.46 008-950-008 01061 $40.23 $40.23
1 $80.46 008-950-009 01061 $40.23 $40.23
1 $80.46 008-950-010 01061 $40.23 $40.23
1 $80.46 008-950-011 01061 $40.23 $40.23
1 $80.46 008-950-012 01061 $40.23 $40.23
1 $80.46 008-950-013 01061 $40.23 $40.23
1 $80.46 008-950-014 01061 $40.23 $40.23
1 $80.46 008-950-015 01061 $40.23 $40.23
1 $80.46 008-950-016 01061 $40.23 $40.23
1 $80.46 008-950-017 01061 $40.23 $40.23
1 $80.46 008-950-018 01061 $40.23 $40.23
1 $80.46 008-950-019 01061 $40.23 $40.23
1 $80.46 008-950-020 01061 $40.23 $40.23
1 $80.46 008-950-021 01061 $40.23 $40.23
1 $80.46 008-950-022 01061 $40.23 $40.23
1 $80.46 008-950-023 01061 $40.23 $40.23
1 $80.46 008-950-024 01061 $40.23 $40.23
1 $80.46 008-950-025 01061 $40.23 $40.23
1 $80.46 008-950-026 01061 $40.23 $40.23
1 $80.46 008-950-027 01061 $40.23 $40.23
1 $80.46 008-950-028 01061 $40.23 $40.23
1 $80.46 008-950-037 01061 $40.23 $40.23
1 $80.46 008-950-038 01061 $40.23 $40.23
1 $80.46 008-950-039 01061 $40.23 $40.23
1 $80.46 008-950-040 01061 $40.23 $40.23
1 $80.46 008-950-041 01061 $40.23 $40.23
1 $80.46 008-950-042 01061 $40.23 $40.23
1 $80.46 008-950-043 01061 $40.23 $40.23
1 $80.46 008-950-044 01061 $40.23 $40.23
1 $80.46 008-950-045 01061 $40.23 $40.23
1 $80.46 008-950-046 01061 $40.23 $40.23
1 $80.46 008-950-047 01061 $40.23 $40.23
1 $80.46 008-950-048 01061 $40.23 $40.23

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 1 - Morgan Ranch Subdivision
1 $80.46 008-950-049 01061 $40.23 $40.23
1 $80.46 008-950-050 01061 $40.23 $40.23
1 $80.46 008-950-051 01061 $40.23 $40.23
1 $80.46 008-950-055 01061 $40.23 $40.23
1 $80.46 008-950-058 01061 $40.23 $40.23
1 $80.46 008-950-060 01061 $40.23 $40.23
1 $80.46 008-950-061 01056 $40.23 $40.23
1 $80.46 008-950-062 01056 $40.23 $40.23
1 $80.46 008-950-063 01056 $40.23 $40.23
1 $80.46 008-950-064 01056 $40.23 $40.23
1 $80.46 008-950-065 01061 $40.23 $40.23
1 $80.46 008-950-066 01061 $40.23 $40.23
1 $80.46 008-950-067 01061 $40.23 $40.23
1 $80.46 008-950-068 01061 $40.23 $40.23
1 $80.46 008-950-069 01061 $40.23 $40.23
1 $80.46 008-950-070 01061 $40.23 $40.23
1 $80.46 008-950-071 01061 $40.23 $40.23
1 $80.46 008-950-072 01061 $40.23 $40.23
1 $80.46 008-950-073 01061 $40.23 $40.23
1 $80.46 008-950-074 01056 $40.23 $40.23
1 $80.46 008-950-075 01056 $40.23 $40.23
1 $80.46 008-950-076 01061 $40.23 $40.23
1 $80.46 008-960-003 01061 $40.23 $40.23
1 $80.46 008-960-004 01061 $40.23 $40.23
1 $80.46 008-960-005 01061 $40.23 $40.23
1 $80.46 008-960-006 01061 $40.23 $40.23
1 $80.46 008-960-007 01061 $40.23 $40.23
1 $80.46 008-960-008 01061 $40.23 $40.23
1 $80.46 008-960-010 01061 $40.23 $40.23
1 $80.46 008-960-014 01061 $40.23 $40.23
1 $80.46 008-960-015 01061 $40.23 $40.23
1 $80.46 008-960-016 01061 $40.23 $40.23
1 $80.46 008-960-017 01061 $40.23 $40.23
1 $80.46 008-960-018 01061 $40.23 $40.23
1 $80.46 008-960-019 01061 $40.23 $40.23
1 $80.46 008-960-020 01061 $40.23 $40.23
1 $80.46 008-960-021 01061 $40.23 $40.23
1 $80.46 008-960-022 01061 $40.23 $40.23
1 $80.46 008-960-023 01061 $40.23 $40.23
1 $80.46 008-960-024 01061 $40.23 $40.23
1 $80.46 008-960-028 01061 $40.23 $40.23
1 $80.46 008-960-029 01061 $40.23 $40.23
1 $80.46 008-960-030 01061 $40.23 $40.23
1 $80.46 008-960-031 01061 $40.23 $40.23
1 $80.46 008-960-032 01061 $40.23 $40.23
1 $80.46 008-960-033 01061 $40.23 $40.23
1 $80.46 008-960-034 01061 $40.23 $40.23

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 1 - Morgan Ranch Subdivision
1 $80.46 008-960-040 01061 $40.23 $40.23
1 $80.46 008-960-041 01061 $40.23 $40.23
1 $80.46 008-960-042 01061 $40.23 $40.23
1 $80.46 008-960-043 01061 $40.23 $40.23
1 $80.46 008-960-044 01061 $40.23 $40.23
1 $80.46 008-970-002 01056 $40.23 $40.23
1 $80.46 008-970-003 01056 $40.23 $40.23
1 $80.46 008-970-004 01056 $40.23 $40.23
1 $80.46 008-970-005 01056 $40.23 $40.23
1 $80.46 008-970-006 01056 $40.23 $40.23
1 $80.46 008-970-007 01056 $40.23 $40.23
1 $80.46 008-970-008 01056 $40.23 $40.23
1 $80.46 008-970-009 01056 $40.23 $40.23
1 $80.46 008-970-010 01056 $40.23 $40.23
1 $80.46 008-970-011 01056 $40.23 $40.23
1 $80.46 008-970-012 01056 $40.23 $40.23
1 $80.46 008-970-014 01056 $40.23 $40.23
1 $80.46 008-970-015 01056 $40.23 $40.23
1 $80.46 008-970-016 01056 $40.23 $40.23
1 $80.46 008-970-017 01056 $40.23 $40.23
1 $80.46 008-970-018 01056 $40.23 $40.23
1 $80.46 008-970-019 01056 $40.23 $40.23
1 $80.46 008-970-020 01056 $40.23 $40.23
1 $80.46 008-970-021 01056 $40.23 $40.23
1 $80.46 008-970-022 01056 $40.23 $40.23
1 $80.46 008-970-023 01056 $40.23 $40.23
1 $80.46 008-970-024 01056 $40.23 $40.23
1 $80.46 008-970-025 01056 $40.23 $40.23
1 $80.46 008-970-026 01056 $40.23 $40.23
1 $80.46 008-970-027 01056 $40.23 $40.23
1 $80.46 008-970-028 01056 $40.23 $40.23
1 $80.46 008-970-029 01056 $40.23 $40.23
1 $80.46 008-970-030 01056 $40.23 $40.23
1 $80.46 008-970-031 01056 $40.23 $40.23
1 $80.46 008-970-032 01056 $40.23 $40.23
1 $80.46 008-970-033 01056 $40.23 $40.23
1 $80.46 008-970-034 01056 $40.23 $40.23
1 $80.46 008-970-036 01061 $40.23 $40.23
1 $80.46 008-970-037 01061 $40.23 $40.23
1 $80.46 008-970-039 01061 $40.23 $40.23
1 $80.46 008-970-040 01056 $40.23 $40.23
1 $80.46 008-970-041 01056 $40.23 $40.23
1 $80.46 008-970-042 01056 $40.23 $40.23
1 $80.46 008-970-043 01056 $40.23 $40.23
1 $80.46 008-970-044 01056 $40.23 $40.23
1 $80.46 008-970-045 01056 $40.23 $40.23
1 $80.46 008-970-046 01056 $40.23 $40.23

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 1 - Morgan Ranch Subdivision
1 $80.46 008-970-047 01056 $40.23 $40.23
1 $80.46 008-970-048 01056 $40.23 $40.23
1 $80.46 008-970-049 01056 $40.23 $40.23
1 $80.46 008-970-050 01056 $40.23 $40.23
1 $80.46 008-970-051 01056 $40.23 $40.23
1 $80.46 008-970-052 01056 $40.23 $40.23
1 $80.46 008-970-053 01056 $40.23 $40.23
1 $80.46 008-970-054 01056 $40.23 $40.23
1 $80.46 008-970-055 01056 $40.23 $40.23
1 $80.46 008-970-056 01056 $40.23 $40.23
1 $80.46 008-970-057 01056 $40.23 $40.23
1 $80.46 008-970-058 01056 $40.23 $40.23
1 $80.46 008-970-059 01056 $40.23 $40.23
1 $80.46 008-970-060 01056 $40.23 $40.23
1 $80.46 008-970-061 01056 $40.23 $40.23
1 $80.46 008-970-062 01056 $40.23 $40.23
1 $80.46 008-970-063 01056 $40.23 $40.23
384 $30,896.64 Subtotal - Developed Land $15,448.32 $15,448.32

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2

FISCAL TOTAL MAX

YEAR ASSESSMENT ASSESSMENT
GOAL Last Year Max + 2.7% CPI
2026/2027 $6,281.10 $6,281.23
Number Tax
of Dwelling Area 1st 2nd
Units Levy Assessor Parcel No. Code Installment Installment - - - - ---------------------
1 330.58 004-630-002 01061 165.29 165.29
1 330.58 004-630-003 01061 165.29 165.29
1 330.58 004-630-004 01061 165.29 165.29
1 330.58 004-630-005 01061 165.29 165.29
1 330.58 004-630-006 01061 165.29 165.29
1 330.58 004-630-007 01061 165.29 165.29
1 330.58 004-630-008 01061 165.29 165.29
1 330.58 004-630-009 01061 165.29 165.29
1 330.58 004-630-010 01061 165.29 165.29
1 330.58 004-630-011 01061 165.29 165.29
1 330.58 004-630-012 01061 165.29 165.29
1 330.58 004-630-013 01061 165.29 165.29
1 330.58 004-630-014 01061 165.29 165.29
1 330.58 004-630-015 01061 165.29 165.29
1 330.58 004-630-016 01061 165.29 165.29
1 330.58 004-630-017 01061 165.29 165.29
1 330.58 004-630-020 01061 165.29 165.29
1 330.58 004-630-021 01061 165.29 165.29
1 330.58 004-630-023 01061 165.29 165.29
19 $6,281.02 $3,140.51 $3,140.51
$6,281.02
Zone 2 - Ventana Sierra (Tract 90-03)

ASSESSMENT ROLL
PART C

TOTAL ASSESSMENT

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2

FISCAL TOTAL MAX

YEAR ASSESSMENT ASSESSMENT
GOAL Last Year Max + 2.7% CPI
2026/2027 $4,879.80 $4,880.35
Number Tax
of Dwelling Area 1st 2nd
Units Levy Assessor Parcel No. Code Installment Installment - - - - -
1 88.72 029-330-001 01000 44.36 44.36
1 88.72 029-330-002 01000 44.36 44.36
1 88.72 029-330-003 01000 44.36 44.36
1 88.72 029-330-005 01000 44.36 44.36
1 88.72 029-330-006 01000 44.36 44.36
1 88.72 029-330-007 01000 44.36 44.36
1 88.72 029-330-008 01000 44.36 44.36
1 88.72 029-330-009 01000 44.36 44.36
1 88.72 029-330-010 01000 44.36 44.36
1 88.72 029-330-011 01000 44.36 44.36
1 88.72 029-330-012 01000 44.36 44.36
1 88.72 029-330-013 01000 44.36 44.36
1 88.72 029-330-014 01000 44.36 44.36
1 88.72 029-330-015 01000 44.36 44.36
1 88.72 029-330-016 01000 44.36 44.36
1 88.72 029-330-017 01000 44.36 44.36
1 88.72 029-330-018 01000 44.36 44.36
1 88.72 029-330-019 01000 44.36 44.36
1 88.72 029-330-020 01000 44.36 44.36
1 88.72 029-330-021 01000 44.36 44.36
1 88.72 029-330-022 01000 44.36 44.36
1 88.72 029-330-023 01000 44.36 44.36
1 88.72 029-330-024 01000 44.36 44.36
1 88.72 029-330-026 01000 44.36 44.36
1 88.72 029-330-027 01000 44.36 44.36
1 88.72 029-330-030 01000 44.36 44.36
1 88.72 029-330-031 01000 44.36 44.36
1 88.72 029-330-032 01000 44.36 44.36
1 88.72 029-330-033 01000 44.36 44.36
1 88.72 029-330-034 01000 44.36 44.36
1 88.72 029-330-035 01000 44.36 44.36
1 88.72 029-330-036 01000 44.36 44.36
1 88.72 029-330-037 01000 44.36 44.36
1 88.72 029-330-038 01000 44.36 44.36
1 88.72 029-330-039 01000 44.36 44.36
$4,879.60
Zone 3 - Scotia Pines Subdivision

ASSESSMENT ROLL
PART C

TOTAL ASSESSMENT

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 Zone 3 - Scotia Pines Subdivision

ASSESSMENT ROLL
PART C
1 88.72 029-330-040 01000 44.36 44.36
1 88.72 029-330-041 01000 44.36 44.36
1 88.72 029-330-042 01000 44.36 44.36
1 88.72 029-330-043 01000 44.36 44.36
1 88.72 029-330-044 01000 44.36 44.36
1 88.72 029-330-047 01000 44.36 44.36
1 88.72 029-330-048 01000 44.36 44.36
1 88.72 029-330-049 01000 44.36 44.36
1 88.72 029-330-050 01000 44.36 44.36
1 88.72 029-330-051 01000 44.36 44.36
1 88.72 029-330-052 01000 44.36 44.36
1 88.72 029-330-053 01000 44.36 44.36
1 88.72 029-330-054 01000 44.36 44.36
1 88.72 029-330-055 01000 44.36 44.36
1 88.72 029-330-056 01000 44.36 44.36
1 88.72 029-330-061 01000 44.36 44.36
1 88.72 029-330-062 01000 44.36 44.36
1 88.72 029-330-064 01000 44.36 44.36
1 88.72 029-330-065 01000 44.36 44.36
1 88.72 029-330-066 01000 44.36 44.36
55 $4,879.60 $2,439.80 $2,439.80

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2

FISCAL TOTAL MAX

YEAR ASSESSMENT ASSESSMENT
GOAL Last Year Max + 2.7% CPI
2026/2027 $500.00 $623.01
Number Tax
of Dwelling Area 1st 2nd
Units Levy Assessor Parcel No. Code Installment Installment - - - - -
1 20.00 004-660-002 01056 10.00 10.00
1 20.00 004-660-003 01056 10.00 10.00
1 20.00 004-660-004 01056 10.00 10.00
1 20.00 004-660-005 01056 10.00 10.00
1 20.00 004-660-006 01056 10.00 10.00
1 20.00 004-660-007 01056 10.00 10.00
1 20.00 004-660-008 01056 10.00 10.00
1 20.00 004-660-009 01056 10.00 10.00
1 20.00 004-660-010 01056 10.00 10.00
1 20.00 004-660-011 01056 10.00 10.00
1 20.00 004-660-012 01056 10.00 10.00
1 20.00 004-660-013 01056 10.00 10.00
1 20.00 004-660-014 01056 10.00 10.00
1 20.00 004-660-015 01056 10.00 10.00
1 20.00 004-660-016 01056 10.00 10.00
1 20.00 004-660-017 01056 10.00 10.00
1 20.00 004-660-018 01056 10.00 10.00
1 20.00 004-660-019 01056 10.00 10.00
1 20.00 004-660-020 01056 10.00 10.00
1 20.00 004-660-021 01056 10.00 10.00
1 20.00 004-660-022 01056 10.00 10.00
1 20.00 004-660-023 01056 10.00 10.00
1 20.00 004-660-024 01056 10.00 10.00
1 20.00 004-660-029 01056 10.00 10.00
1 20.00 004-660-027 01056 10.00 10.00
25 $500.00 $250.00 $250.00
$500.00
Zone 4 - Morgan Ranch West

ASSESSMENT ROLL
PART C

TOTAL ASSESSMENT

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2

FISCAL TOTAL MAX

YEAR ASSESSMENT ASSESSMENT
GOAL Last Year Max + 2.7% CPI
2026/2027 $10,500.00 $11,393.93
Number Tax
of Dwelling Area 1st 2nd
Units Levy Assessor Parcel No. Code Installment Installment - - - - -
1 283.78 008-980-001 01056 141.89 141.89
1 283.78 008-980-002 01056 141.89 141.89
1 283.78 008-980-003 01056 141.89 141.89
1 283.78 008-980-004 01056 141.89 141.89
1 283.78 008-980-005 01056 141.89 141.89
1 283.78 008-980-006 01056 141.89 141.89
1 283.78 008-980-007 01056 141.89 141.89
1 283.78 008-980-008 01056 141.89 141.89
1 283.78 008-980-009 01056 141.89 141.89
1 283.78 008-980-010 01056 141.89 141.89
1 283.78 008-980-011 01056 141.89 141.89
1 283.78 008-980-012 01056 141.89 141.89
1 283.78 008-980-013 01056 141.89 141.89
1 283.78 008-980-014 01056 141.89 141.89
1 283.78 008-980-015 01056 141.89 141.89
1 283.78 008-980-016 01056 141.89 141.89
1 283.78 008-980-017 01056 141.89 141.89
1 283.78 008-980-018 01056 141.89 141.89
1 283.78 008-980-019 01056 141.89 141.89
1 283.78 008-980-020 01056 141.89 141.89
1 283.78 008-980-021 01056 141.89 141.89
1 283.78 008-980-022 01056 141.89 141.89
1 283.78 008-980-023 01056 141.89 141.89
1 283.78 008-980-024 01056 141.89 141.89
1 283.78 008-980-025 01056 141.89 141.89
1 283.78 008-980-026 01056 141.89 141.89
1 283.78 008-980-027 01056 141.89 141.89
1 283.78 008-980-028 01056 141.89 141.89
1 283.78 008-980-029 01056 141.89 141.89
1 283.78 008-980-030 01056 141.89 141.89
1 283.78 008-980-031 01056 141.89 141.89
1 283.78 008-980-032 01056 141.89 141.89
1 283.78 008-980-033 01056 141.89 141.89
1 283.78 008-980-034 01056 141.89 141.89
1 283.78 008-980-035 01056 141.89 141.89
1 283.78 008-980-036 01056 141.89 141.89
1 283.78 008-980-037 01056 141.89 141.89
37 $10,499.86 $5,249.93 $5,249.93
$10,499.86
PART C

ASSESSMENT ROLL
Zone 5 - Ridge Meadows

TOTAL ASSESSMENT

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2

FISCAL TOTAL MAX

YEAR ASSESSMENT ASSESSMENT
GOAL
2026/2027 $160,061.00 $164,383.67
.

Number Tax
of Dwelling Area 1st 2nd
Units Levy Assessor Parcel No. Code Installment Installment - - - - - -
1 $684.02 035-660-001 001-056 $342.01 $342.01
1 $684.02 035-660-002 001-056 $342.01 $342.01
1 $684.02 035-660-003 001-056 $342.01 $342.01
1 $684.02 035-660-004 001-056 $342.01 $342.01
1 $684.02 035-660-005 001-056 $342.01 $342.01
1 $684.02 035-660-006 001-056 $342.01 $342.01
1 $684.02 035-660-007 001-056 $342.01 $342.01
1 $684.02 035-660-008 001-056 $342.01 $342.01
1 $684.02 035-660-009 001-056 $342.01 $342.01
1 $684.02 035-660-010 001-056 $342.01 $342.01
1 $684.02 035-660-011 001-056 $342.01 $342.01
1 $684.02 035-660-012 001-056 $342.01 $342.01
1 $684.02 035-660-013 001-056 $342.01 $342.01
1 $684.02 035-660-014 001-056 $342.01 $342.01
1 $684.02 035-660-015 001-056 $342.01 $342.01
1 $684.02 035-660-016 001-056 $342.01 $342.01
1 $684.02 035-660-017 001-056 $342.01 $342.01
1 $684.02 035-660-018 001-056 $342.01 $342.01
1 $684.02 035-660-019 001-056 $342.01 $342.01
1 $684.02 035-660-020 001-056 $342.01 $342.01
1 $684.02 035-660-021 001-056 $342.01 $342.01
1 $684.02 035-660-022 001-056 $342.01 $342.01
1 $684.02 035-660-023 001-056 $342.01 $342.01
1 $684.02 035-660-024 001-056 $342.01 $342.01
1 $684.02 035-660-025 001-056 $342.01 $342.01
1 $684.02 035-660-026 001-056 $342.01 $342.01
1 $684.02 035-660-027 001-056 $342.01 $342.01
1 $684.02 035-660-028 001-056 $342.01 $342.01
1 $684.02 035-660-029 001-056 $342.01 $342.01
1 $684.02 035-660-030 001-056 $342.01 $342.01
1 $684.02 035-660-031 001-056 $342.01 $342.01
1 $684.02 035-660-032 001-056 $342.01 $342.01
1 $684.02 035-660-033 001-056 $342.01 $342.01
1 $684.02 035-660-034 001-056 $342.01 $342.01
1 $684.02 035-660-035 001-056 $342.01 $342.01
1 $684.02 035-660-036 001-056 $342.01 $342.01
1 $684.02 035-660-037 001-056 $342.01 $342.01
$160,060.68
PART C

ASSESSMENT ROLL
Zone 6 - Loma Rica Ranch Subdivision

TOTAL ASSESSMENT

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 6 - Loma Rica Ranch Subdivision
1 $684.02 035-660-038 001-056 $342.01 $342.01
1 $684.02 035-660-039 001-056 $342.01 $342.01
1 $684.02 035-660-040 001-056 $342.01 $342.01
1 $684.02 035-660-041 001-056 $342.01 $342.01
1 $684.02 035-660-042 001-056 $342.01 $342.01
1 $684.02 035-660-043 001-056 $342.01 $342.01
1 $684.02 035-660-044 001-056 $342.01 $342.01
1 $684.02 035-660-045 001-056 $342.01 $342.01
1 $684.02 035-660-053 001-056 $342.01 $342.01
1 $684.02 035-660-054 001-056 $342.01 $342.01
1 $684.02 035-660-055 001-056 $342.01 $342.01
1 $684.02 035-660-056 001-056 $342.01 $342.01
1 $684.02 035-660-057 001-056 $342.01 $342.01
1 $684.02 035-660-058 001-056 $342.01 $342.01
1 $684.02 035-660-059 001-056 $342.01 $342.01
1 $684.02 035-660-060 001-056 $342.01 $342.01
1 $684.02 035-660-061 001-056 $342.01 $342.01
1 $684.02 035-660-062 001-056 $342.01 $342.01
1 $684.02 035-660-063 001-056 $342.01 $342.01
1 $684.02 035-660-064 001-056 $342.01 $342.01
1 $684.02 035-660-065 001-056 $342.01 $342.01
1 $684.02 035-660-066 001-056 $342.01 $342.01
1 $684.02 035-660-067 001-056 $342.01 $342.01
1 $684.02 035-660-068 001-056 $342.01 $342.01
1 $684.02 035-660-070 001-056 $342.01 $342.01
1 $684.02 035-660-071 001-056 $342.01 $342.01
1 $684.02 035-660-072 001-056 $342.01 $342.01
1 $684.02 035-660-073 001-056 $342.01 $342.01
1 $684.02 035-660-075 001-056 $342.01 $342.01
1 $684.02 035-660-076 001-056 $342.01 $342.01
1 $684.02 035-660-077 001-056 $342.01 $342.01
1 $684.02 035-660-078 001-056 $342.01 $342.01
1 $684.02 035-660-079 001-056 $342.01 $342.01
1 $684.02 035-660-080 001-056 $342.01 $342.01
1 $684.02 035-660-081 001-056 $342.01 $342.01
1 $684.02 035-660-082 001-056 $342.01 $342.01
1 $684.02 035-660-083 001-056 $342.01 $342.01
1 $684.02 035-660-084 001-056 $342.01 $342.01
1 $684.02 035-660-085 001-056 $342.01 $342.01
1 $684.02 035-660-086 001-056 $342.01 $342.01
1 $684.02 035-660-087 001-056 $342.01 $342.01
1 $684.02 035-660-088 001-056 $342.01 $342.01
1 $684.02 035-670-001 001-056 $342.01 $342.01
1 $684.02 035-670-002 001-056 $342.01 $342.01
1 $684.02 035-670-003 001-056 $342.01 $342.01
1 $684.02 035-670-004 001-056 $342.01 $342.01
1 $684.02 035-670-005 001-056 $342.01 $342.01

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 6 - Loma Rica Ranch Subdivision
1 $684.02 035-670-006 001-056 $342.01 $342.01
1 $684.02 035-670-007 001-056 $342.01 $342.01
1 $684.02 035-670-008 001-056 $342.01 $342.01
1 $684.02 035-670-009 001-056 $342.01 $342.01
1 $684.02 035-670-010 001-056 $342.01 $342.01
1 $684.02 035-670-011 001-056 $342.01 $342.01
1 $684.02 035-670-012 001-056 $342.01 $342.01
1 $684.02 035-670-013 001-056 $342.01 $342.01
1 $684.02 035-670-014 001-056 $342.01 $342.01
1 $684.02 035-670-015 001-056 $342.01 $342.01
1 $684.02 035-670-016 001-056 $342.01 $342.01
1 $684.02 035-670-017 001-056 $342.01 $342.01
1 $684.02 035-670-018 001-056 $342.01 $342.01
1 $684.02 035-670-019 001-056 $342.01 $342.01
1 $684.02 035-670-020 001-056 $342.01 $342.01
1 $684.02 035-670-021 001-056 $342.01 $342.01
1 $684.02 035-670-022 001-056 $342.01 $342.01
1 $684.02 035-670-023 001-056 $342.01 $342.01
1 $684.02 035-670-024 001-056 $342.01 $342.01
1 $684.02 035-670-025 001-056 $342.01 $342.01
1 $684.02 035-670-026 001-056 $342.01 $342.01
1 $684.02 035-670-027 001-056 $342.01 $342.01
1 $684.02 035-670-028 001-056 $342.01 $342.01
1 $684.02 035-670-029 001-056 $342.01 $342.01
1 $684.02 035-670-030 001-056 $342.01 $342.01
1 $684.02 035-670-031 001-056 $342.01 $342.01
1 $684.02 035-670-032 001-056 $342.01 $342.01
1 $684.02 035-670-033 001-056 $342.01 $342.01
1 $684.02 035-670-034 001-056 $342.01 $342.01
1 $684.02 035-670-035 001-056 $342.01 $342.01
1 $684.02 035-670-036 001-056 $342.01 $342.01
1 $684.02 035-670-037 001-056 $342.01 $342.01
1 $684.02 035-670-038 001-056 $342.01 $342.01
1 $684.02 035-670-039 001-056 $342.01 $342.01
1 $684.02 035-670-040 001-056 $342.01 $342.01
1 $684.02 035-670-041 001-056 $342.01 $342.01
1 $684.02 035-670-042 001-056 $342.01 $342.01
1 $684.02 035-670-043 001-056 $342.01 $342.01
1 $684.02 035-670-044 001-056 $342.01 $342.01
1 $684.02 035-670-045 001-056 $342.01 $342.01
1 $684.02 035-670-046 001-056 $342.01 $342.01
1 $684.02 035-670-047 001-056 $342.01 $342.01
1 $684.02 035-670-048 001-056 $342.01 $342.01
1 $684.02 035-670-049 001-056 $342.01 $342.01
1 $684.02 035-670-050 001-056 $342.01 $342.01
1 $684.02 035-670-051 001-056 $342.01 $342.01
1 $684.02 035-670-052 001-056 $342.01 $342.01

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 6 - Loma Rica Ranch Subdivision
1 $684.02 035-670-053 001-056 $342.01 $342.01
1 $684.02 035-670-054 001-056 $342.01 $342.01
1 $684.02 035-670-055 001-056 $342.01 $342.01
1 $684.02 035-670-056 001-056 $342.01 $342.01
1 $684.02 035-670-057 001-056 $342.01 $342.01
1 $684.02 035-670-058 001-056 $342.01 $342.01
1 $684.02 035-670-062 001-056 $342.01 $342.01
1 $684.02 035-670-063 001-056 $342.01 $342.01
1 $684.02 035-670-064 001-056 $342.01 $342.01
1 $684.02 035-670-065 001-056 $342.01 $342.01
1 $684.02 035-670-066 001-056 $342.01 $342.01
1 $684.02 035-670-067 001-056 $342.01 $342.01
1 $684.02 035-670-068 001-056 $342.01 $342.01
1 $684.02 035-670-069 001-056 $342.01 $342.01
1 $684.02 035-680-001 001-056 $342.01 $342.01
1 $684.02 035-680-002 001-056 $342.01 $342.01
1 $684.02 035-680-003 001-056 $342.01 $342.01
1 $684.02 035-680-004 001-056 $342.01 $342.01
1 $684.02 035-680-005 001-056 $342.01 $342.01
1 $684.02 035-680-006 001-056 $342.01 $342.01
1 $684.02 035-680-007 001-056 $342.01 $342.01
1 $684.02 035-680-008 001-056 $342.01 $342.01
1 $684.02 035-680-009 001-056 $342.01 $342.01
1 $684.02 035-680-010 001-056 $342.01 $342.01
1 $684.02 035-680-011 001-056 $342.01 $342.01
1 $684.02 035-680-012 001-056 $342.01 $342.01
1 $684.02 035-680-013 001-056 $342.01 $342.01
1 $684.02 035-680-014 001-056 $342.01 $342.01
1 $684.02 035-680-015 001-056 $342.01 $342.01
1 $684.02 035-680-016 001-056 $342.01 $342.01
1 $684.02 035-680-017 001-056 $342.01 $342.01
1 $684.02 035-680-018 001-056 $342.01 $342.01
1 $684.02 035-680-019 001-056 $342.01 $342.01
1 $684.02 035-680-020 001-056 $342.01 $342.01
1 $684.02 035-680-021 001-056 $342.01 $342.01
1 $684.02 035-680-026 001-056 $342.01 $342.01
1 $684.02 035-680-027 001-056 $342.01 $342.01
1 $684.02 035-680-028 001-056 $342.01 $342.01
1 $684.02 035-680-029 001-056 $342.01 $342.01
1 $684.02 035-680-030 001-056 $342.01 $342.01
1 $684.02 035-680-031 001-056 $342.01 $342.01
1 $684.02 035-680-032 001-056 $342.01 $342.01
1 $684.02 035-680-033 001-056 $342.01 $342.01
1 $684.02 035-680-034 001-056 $342.01 $342.01
1 $684.02 035-680-035 001-056 $342.01 $342.01
1 $684.02 035-680-036 001-056 $342.01 $342.01
1 $684.02 035-680-037 001-056 $342.01 $342.01

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 6 - Loma Rica Ranch Subdivision
1 $684.02 035-680-038 001-056 $342.01 $342.01
1 $684.02 035-680-039 001-056 $342.01 $342.01
1 $684.02 035-690-003 001-056 $342.01 $342.01
1 $684.02 035-690-004 001-056 $342.01 $342.01
1 $684.02 035-690-006 001-056 $342.01 $342.01
1 $684.02 035-690-007 001-056 $342.01 $342.01
1 $684.02 035-690-008 001-056 $342.01 $342.01
1 $684.02 035-690-009 001-056 $342.01 $342.01
1 $684.02 035-690-010 001-056 $342.01 $342.01
1 $684.02 035-690-011 001-056 $342.01 $342.01
1 $684.02 035-690-012 001-056 $342.01 $342.01
1 $684.02 035-690-014 001-056 $342.01 $342.01
1 $684.02 035-690-015 001-056 $342.01 $342.01
1 $684.02 035-690-016 001-056 $342.01 $342.01
1 $684.02 035-690-017 001-056 $342.01 $342.01
1 $684.02 035-690-018 001-056 $342.01 $342.01
1 $684.02 035-690-019 001-056 $342.01 $342.01
1 $684.02 035-690-020 001-056 $342.01 $342.01
1 $684.02 035-690-021 001-056 $342.01 $342.01
1 $684.02 035-690-023 001-056 $342.01 $342.01
1 $684.02 035-690-024 001-056 $342.01 $342.01
1 $684.02 035-690-025 001-056 $342.01 $342.01
1 $684.02 035-690-026 001-056 $342.01 $342.01
1 $684.02 035-690-027 001-056 $342.01 $342.01
1 $684.02 035-690-028 001-056 $342.01 $342.01
1 $684.02 035-690-029 001-056 $342.01 $342.01
1 $684.02 035-690-030 001-056 $342.01 $342.01
1 $684.02 035-690-032 001-056 $342.01 $342.01
1 $684.02 035-690-033 001-056 $342.01 $342.01
1 $684.02 035-690-034 001-056 $342.01 $342.01
1 $684.02 035-690-035 001-056 $342.01 $342.01
1 $684.02 035-690-036 001-056 $342.01 $342.01
1 $684.02 035-690-037 001-056 $342.01 $342.01
1 $684.02 035-690-038 001-056 $342.01 $342.01
1 $684.02 035-690-039 001-056 $342.01 $342.01
1 $684.02 035-690-041 001-056 $342.01 $342.01
1 $684.02 035-690-042 001-056 $342.01 $342.01
1 $684.02 035-690-043 001-056 $342.01 $342.01
1 $684.02 035-690-044 001-056 $342.01 $342.01
1 $684.02 035-690-045 001-056 $342.01 $342.01
1 $684.02 035-690-046 001-056 $342.01 $342.01
1 $684.02 035-690-047 001-056 $342.01 $342.01
1 $684.02 035-690-048 001-056 $342.01 $342.01
1 $684.02 035-690-049 001-056 $342.01 $342.01
1 $684.02 035-690-050 001-056 $342.01 $342.01
1 $684.02 035-690-051 001-056 $342.01 $342.01
1 $684.02 035-690-052 001-056 $342.01 $342.01

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART C

ASSESSMENT ROLL
Zone 6 - Loma Rica Ranch Subdivision
1 $684.02 035-690-053 001-056 $342.01 $342.01
1 $684.02 035-690-055 001-056 $342.01 $342.01
1 $684.02 035-690-056 001-056 $342.01 $342.01
1 $684.02 035-690-057 001-056 $342.01 $342.01
1 $684.02 035-690-058 001-056 $342.01 $342.01
1 $684.02 035-690-059 001-056 $342.01 $342.01
1 $684.02 035-690-060 001-056 $342.01 $342.01
1 $684.02 035-690-061 001-056 $342.01 $342.01
1 $684.02 035-690-062 001-056 $342.01 $342.01
234 $160,060.68 $80,030.34 $80,030.34

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART D

METHOD OF APPORTIONING
In order to maintain sufficient funding for the Districts, assessments will be adjusted annually by the Consumer Price Indexes (CPI) Pacific Cities and U.S. City Average for February of the year of calculation All Items Indexes for the West. The corresponding CPI for February 2026 was 2.7%.

ZONE I - Morgan Ranch
The Morgan Ranch Subdivision was annexed into the 1988-2 Residential L&L District in 1996. Because the district was created before Proposition 218, the initial assessment per dwelling unit of $87.00 has been adjusted annually based on actual increases in utility and maintenance costs and the balance of the operational reserve fund. Per the formation documents, it is the intent that each dwelling unit of the project shares equally in all expenses of Zone I.

The annual maximum assessments shall be adjusted annually, as set forth hereinafter, based upon the Consumer Price Indexes Pacific Cities and U.S. City Average as issued by the United States Department of Labor, Bureau of Labor Statistics. The Base Index to be used for subsequent annual adjustments (“Base Index”) shall be the Index published annually in February (“Base Month”). The annual maximum assessment per lot, as defined in this report, shall be adjusted every year based upon the cumulative increase, if any, in the Index as it stands on the Base Month of each year over the Base Index. Any reduction or de-escalation in the Index from one year to the next will not result in a reduction of the annual costs. The annual costs will be levied consistent with the previous year. The assessment formula is:

Assessment Per Parcel = Round (Total Assessment / # of Parcels) Based on the total build-out number of parcels as of 6/1/2026, and the total assessment needed for FY 2026/2027, the levy will be increased $2.12 per dwelling unit to $80.46 per dwelling unit in accordance with the Consumer Price Index.

The total assessment for 2025/2026 was $30,082.56. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $30,900.14. The actual total assessment will be $30,896.64. Each parcel’s assessment rate, as depicted in Part C was calculated by using the assessment per parcel formula shown above which evenly distributes the assessment over the number of parcels.

ZONE II - Ventana Sierra (Tract 90-03)
The Ventana Sierra Subdivision was annexed into the 1988-2 Residential L&L District in 1993. Because the district was created before Proposition 218, the initial assessment per dwelling unit of $190.00 has been adjusted annually based on actual increases in utility and maintenance costs and the balance of the operational reserve fund. Per the formation documents, it is the intent that each dwelling unit of the project shares equally in all expenses of Zone II.

The annual maximum assessments shall be adjusted annually, as set forth hereinafter, based upon the Consumer Price Indexes Pacific Cities and U.S. City Average as issued by the United States Department

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 of Labor, Bureau of Labor Statistics. The Base Index to be used for subsequent annual adjustments (“Base Index”) shall be the Index published annually in February (“Base Month”). The annual maximum assessment per lot, as defined in this report, shall be adjusted every year based upon the cumulative increase, if any, in the Index as it stands on the Base Month of each year over the Base Index. Any reduction or de-escalation in the Index from one year to the next will not result in a reduction of the annual costs. The annual costs will be levied consistent with the previous year. The assessment formula is:

Assessment Per Parcel = Round (Total Assessment / # of Parcels) Based on the total number of parcels in Ventana Sierra as of 6/1/2026 and the total assessment needed for FY 2026/2027, the levy will be increased $96.32 per dwelling unit to $330.58 per dwelling unit in accordance with the Consumer Price Index.

The total annual assessment for 2025/2026 was $4,450.94. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $6,281.23. The actual total assessment will be $6,281.02. Each parcel’s assessment rate, as depicted in Part C was calculated by using the assessment per parcel formula shown above which evenly distributes the assessment over the number of parcels.

ZONE III - Scotia Pines Subdivision
The Scotia Pines Subdivision was annexed into the 1988-2 Residential L&L District in 1996. Because the district was created before Proposition 218, the initial assessment per dwelling unit of $66.27 has been adjusted annually based on actual increases in utility and maintenance costs and the balance of the operational reserve fund. Per the formation documents, it is the intent that each dwelling unit of the project shares equally in all expenses of Zone III.

The annual maximum assessments shall be adjusted annually, as set forth hereinafter, based upon the Consumer Price Indexes Pacific Cities and U.S. City Average as issued by the United States Department of Labor, Bureau of Labor Statistics. The Base Index to be used for subsequent annual adjustments (“Base Index”) shall be the Index published annually in February (“Base Month”). The annual maximum assessment per lot, as defined in this report, shall be adjusted every year based upon the cumulative increase, if any, in the Index as it stands on the Base Month of each year over the Base Index. Any reduction or de-escalation in the Index from one year to the next will not result in a reduction of the annual costs. The annual costs will be levied consistent with the previous year. The assessment formula is:

Assessment Per Parcel = Round (Total Assessment / # of Parcels) Based on the total build-out number of parcels as of 6/1/2026 and the total assessment needed for FY 2026/2027, the levy will be increased $2.32 per dwelling unit to $88.72 per dwelling unit in accordance with the CPI.

The total annual assessment for 2025/2026 was $4,752.00. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $4,880.35. The actual total assessment will be $4,879.60. Each parcel’s assessment rate, as depicted in Part C was calculated by using the assessment per parcel formula shown above which evenly distributes the assessment over the number of parcels.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 ZONE IV - Morgan Ranch West
The Morgan Ranch West Subdivision was annexed into the 1988-2 Residential L&L District in 2010.

Because the district was created before Proposition 218, the initial assessment per dwelling unit of $51.08 has been adjusted annually based on actual increases in utility and maintenance costs and the balance of the operational reserve fund. Per the formation documents, it is the intent that each dwelling unit of the project shares equally in all expenses of Zone IV.

The street lights in Morgan Ranch West and the maintenance of those street lights are of entirely local and special benefit to the parcels in Morgan Ranch West, and no general benefits are provided by them.

The street lighting services funded by the District constitute residential street lighting which provides safety lighting and sidewalk and parking illumination for the special benefit of assessed parcels.

The annual maximum assessments shall be adjusted annually, as set forth hereinafter, based upon the Consumer Price Indexes Pacific Cities and U.S. City Average as issued by the United States Department of Labor, Bureau of Labor Statistics. The Base Index to be used for subsequent annual adjustments (“Base Index”) shall be the Index published annually in February (“Base Month”). The annual maximum assessment per lot, as defined in this report, shall be adjusted every year based upon the cumulative increase, if any, in the Index as it stands on the Base Month of each year over the Base Index. Any reduction or de-escalation in the Index from one year to the next will not result in a reduction of the annual costs. The annual costs will be levied consistent with the previous year. The assessment formula is:

Assessment Per Parcel = Round (Total Assessment / # of Parcels) Based on the total build-out number of parcels as of 6/1/2026, and the total assessment needed for FY 2026/2027, the levy will remain unchanged at $20.00 per dwelling unit.

The total annual assessment for 2025/2026 was $500. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $623.01. The actual total assessment will be $500.00. Each parcel’s assessment rate, as depicted in Part C was calculated by using the assessment per parcel formula shown above which evenly distributes the assessment over the number of parcels.

ZONE V – Ridge Meadows
The Ridge Meadows Subdivision was annexed into the 1988-2 Residential L&L District in 2016.

Because the district was created before Proposition 218, the initial assessment per dwelling unit of $239.72 has been adjusted annually based on actual increases in utility and maintenance costs and the balance of the operational reserve fund. Per the formation documents, it is the intent that each dwelling unit of the project shares equally in all expenses of Zone V.

The landscaping, irrigation and street lights in Ridge Meadows and the maintenance of the landscaping, irrigation and street lights are of entirely local and special benefit to the parcels in Ridge Meadows, and no general benefits are provided by them. The street lighting services funded by the District constitute residential street lighting which provides safety lighting and sidewalk and parking illumination for the

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 special benefit of assessed parcels.

The annual maximum assessments shall be adjusted annually, as set forth hereinafter, based upon the Consumer Price Indexes Pacific Cities and U.S. City Average as issued by the United States Department of Labor, Bureau of Labor Statistics. The Base Index to be used for subsequent annual adjustments (“Base Index”) shall be the Index published annually in February (“Base Month”). The annual maximum assessment per lot, as defined in this report, shall be adjusted every year based upon the cumulative increase, if any, in the Index as it stands on the Base Month of each year over the Base Index. Any reduction or de-escalation in the Index from one year to the next will not result in a reduction of the annual costs. The annual costs will be levied consistent with the previous year. The assessment formula is:

Assessment Per Parcel = Round (Total Assessment / # of Parcels) Based on the total build-out number of parcels as of 6/1/2026, and the total assessment needed for FY 2026/2027, the levy will be increased $27.02 per dwelling unit to $283.78 per dwelling unit in accordance with the CPI.

The total annual assessment for 2025/2026 was $9,500.12. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $11,393.93. The actual total assessment will be $10,499.86. Each parcel’s assessment rate, as depicted in Part C was calculated by using the assessment per parcel formula shown above which evenly distributes the assessment over the number of parcels.

ZONE VI – Loma Rica Ranch
The Loma Rica Ranch Subdivision was annexed into the 1988-2 Residential L&L District in 2024.

Because the district was created before Proposition 218, the initial assessment per dwelling unit of $684.02 has been adjusted annually based on actual increases in utility and maintenance costs and the balance of the operational reserve fund. Per the formation documents, it is the intent that each dwelling unit of the project shares equally in all expenses of Zone VI.

The landscaping, irrigation, street lights, trails and pocket parks in Loma Rica Ranch and the maintenance of such are of entirely local and special benefit to the parcels in Loma Rica, and no general benefits are provided by them. The street lighting services funded by the District constitute residential street lighting which provides safety lighting and sidewalk and parking illumination for the special benefit of assessed parcels.

The annual maximum assessments shall be adjusted annually, as set forth hereinafter, based upon the Consumer Price Indexes Pacific Cities and U.S. City Average as issued by the United States Department of Labor, Bureau of Labor Statistics. The Base Index to be used for subsequent annual adjustments (“Base Index”) shall be the Index published annually in February (“Base Month”). The annual maximum assessment per lot, as defined in this report, shall be adjusted every year based upon the cumulative increase, if any, in the Index as it stands on the Base Month of each year over the Base Index. Any reduction or de-escalation in the Index from one year to the next will not result in a reduction of the annual costs. The annual costs will be levied consistent with the previous year. The assessment formula is:

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 Assessment Per Parcel = Round (Total Assessment / # of Parcels) Based on the total build-out number of parcels as of 6/1/2026, and the total assessment needed for FY 2026/2027, the levy will remain unchanged at $684.02 per dwelling unit.

The total annual assessment for 2025/2026 was $160,060.68. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $164,383.67. The actual total assessment will be $160,060.68. Each parcel’s assessment rate, as depicted in Part C was calculated by using the assessment per parcel formula shown above which evenly distributes the assessment over the number of parcels.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Residential Landscaping and Lighting District No. 1988-2 PART E

ASSESSMENT DIAGRAM
The following pages are excerpts from the latest Assessor’s Parcel Maps of the County of Nevada illustrating the approximate location, size and area of the benefiting parcels within the Landscaping and Lighting District.

Item # 6.

ZONE 1

Item # 6.

ZONE 1

Item # 6.

ZONE 1

Item # 6.

ZONE 1

Item # 6.

ZONE 1

Item # 6.

ZONE 1

Item # 6.

ZONE 1

Item # 6.

ZONE 1

Item # 6.

ZONE 1

Item # 6.

ZONE 2

Item # 6.

ZONE 3

Item # 6.

ZONE 4

Item # 6.

ZONE 5

Item # 6.
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Tax Area Code
1-056
62-032
35-41
(Fmly. Ptn. 9-01, 18)
(Fmly. 9-48,57)
NOTE: Entire Page is
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LOMA RICA RANCH SUB. PHASE 1 Bk. 9, Pg. 30

ASSESSOR'S PARCEL MAP NOTICE
This map was prepared for assessment purposes only. No
liability is assumed for the accuracy of data shown.

Assessor's parcels may not comply with local lot-split or building site ordinances. Assessor's block numbers shown in ellipses; parcel numbers are shown in circles. All distances on curved lines are chord measurements.

GRASS VALLEY ANNEX

GRASS VALLEY ANNEX

GRASS VALLEY ANNEX
No.

No.
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66 R.S. Bk. 8, Pg. 270
66-A R.S. Bk.9, Pg. 299
R.S. Bk. 15, Pg. 91
NOTE:
1-1-21
1-1-25
Assessor's Block Numbers Shown in Ellipses
Assessor's Parcel Numbers Shown in Circles
Assessor's Map Bk. 35-Pg. 41
County of Nevada, Calif.
2001
LAST UPDATE 2-19-25 EL NW 9/01
ZONE 6

Item # 6.

PTN. SEC. 24 & 25, T. 16 N., R. 8 E. M.D.B & M.
_@

0.14A
LOMA RICA RANCH SUB. PHASE 1

ASSESSOR'S PARCEL MAP NOTICE
This map was prepared for assessment purposes only. No
liability is assumed for the accuracy of data shown.

Assessor's parcels may not comply with local lot-split or building site ordinances. Assessor's block numbers shown in ellipses; parcel numbers are shown in circles. All distances on curved lines are chord measurements.

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Item # 6.

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ASSESSOR'S PARCEL MAP NOTICE
This map was prepared for assessment purposes only. No
liability is assumed for the accuracy of data shown.

Assessor's parcels may not comply with local lot-split or building site ordinances. Assessor's block numbers shown in ellipses; parcel numbers are shown in circles. All distances on curved lines are chord measurements.

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Assessor's Map Bk. 35 -Pg. 67
County of Nevada, Calif.
2025
1-1-25 LAST UPDATE: 2-14-25 EWL 2/25
ZONE 6

Item # 6.

ZONE
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Item # 6.

ZONE 6

Item # 6.

RESOLUTION NO. 2026-27

RESOLUTION OF INTENTION TO ORDER IMPROVEMENTS PURSUANT TO THE BENEFIT ASSESSMENT ACT OF 1982 ASSESSMENT DISTRICT NO. 2003-1
(MORGAN RANCH UNIT 7)
WHEREAS, the City Council of the City of Grass Valley intends to levy and collect assessments within Benefit Assessment District No. 2003-1 (Morgan Ranch Unit 7) for the purpose of financing the maintenance, operation, and servicing of drainage improvements located within said district during Fiscal Year 2026-27; and
WHEREAS, the land within the proposed assessment district is located entirely within the City of Grass Valley, County of Nevada, State of California; and WHEREAS, the improvements to be funded by the proposed assessments consist of the maintenance, operation, and servicing of drainage improvements within the boundaries of the assessment district; and
WHEREAS, Bjorn Jones, P.E., the duly appointed Engineer of Work for the District, has filed a report with the City Clerk in accordance with the requirements of the Benefit Assessment Act of 1982, which report provides a full and detailed description of the improvements, the boundaries of the assessment district, and the proposed assessments on the assessable lots and parcels of land within the district; and
WHEREAS, said report is available for public inspection and all interested persons are referred to the report for further particulars; and
WHEREAS, the City Council proposes to levy an annual assessment for Fiscal Year 2026-27 in the amount of $480.00 for Morgan Ranch Unit 7, which is consistent with the prior fiscal year, and based on the total number of dwelling units within the district, results in a per-unit levy of $20.00; and WHEREAS, a public hearing is required to consider public testimony and written protests regarding the proposed assessments.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Grass Valley as follows:

1. The foregoing recitals are true and correct and are incorporated herein by this reference.

2. The City Council hereby declares its intention to levy and collect assessments within Benefit Assessment District No. 2003-1 (Morgan Ranch Unit 7) for Fiscal Year 2026-27 as set forth in the Engineer’s Report.

3. A public hearing to consider the proposed assessments shall be held on Tuesday, June 23, 2026, at 6:00 p.m., or as soon thereafter as the matter may be heard, in the Grass Valley Council Chambers, located at 125 East Main Street, Grass Valley, California.

4. The City Clerk is hereby authorized and directed to provide notice of the public hearing in the manner required by law, specifically the Benefit Assessment Act of 1982 (California Government Code Section 54703 et seq.).

5. The proposed assessment for Fiscal Year 2026-27 is $480.00 for the district, which equates to $20.00 per dwelling unit and is the same as the amount levied in the previous fiscal year.

Item # 6.

ADOPTED as a Resolution of the City Council of the City of Grass Valley at a regular meeting held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:
______________________________
Hilary Hodge, Mayor
ATTEST:
______________________________
Taylor Whittingslow, City Clerk
APPROVED AS TO FORM:
______________________________
David Ruderman, City Attorney

Item # 6.

ENGINEER’S REPORT
MORGAN RANCH UNIT 7 BENEFIT ASSESSMENT DISTRICT NO. 2003-1 ANNUAL ASSESSMENT 2026/2027
for

CITY OF GRASS VALLEY

NEVADA COUNTY, CALIFORNIA
Respectfully submitted, as directed by the City Council.

By: _____________________
Bjorn P. Jones, P.E.

R.C.E. No. 75378

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch Unit 7 Benefit Assessment District No. 2003-1 ENGINEER’S REPORT AFFIDAVIT
BENFIT ASSESSMENT DISTRICT NO. 2003-1
(Morgan Ranch Unit 7)
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 ______________, 2026.
___________________________________
City Clerk, City of Grass Valley
Nevada County, California
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 Grass Valley, California, on the _______ day of _________________, 2026. ___________________________________
City Clerk, City of Grass Valley
Nevada County, California
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 Nevada on the _______ day of ___________________, 2026.
___________________________________
City Clerk, City of Grass Valley
Nevada County, California

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch Unit 7 Benefit Assessment District No. 2003-1

OVERVIEW
Bjorn P. Jones, Engineer of Work for Morgan Ranch Unit 7 Benefit Assessment District No. 2003-1, City of Grass Valley, Nevada County, California makes this report, as directed by City Council, pursuant to Section 54715 of the Government Code (Benefit Assessment District of 1982).

The improvements which are the subject matter of this report are briefly described as follows:

Morgan Ranch Unit 7
The maintenance, operation and servicing of drainage improvements, as delineated on plans prepared by Nevada City Engineering, on file with the City of Grass Valley, and modified by subsequent development, or changes instituted by the City of Grass Valley in the routine administration of the district, including the maintenance, operations, and servicing of the drainage improvements.

This report consists of five (5) parts, as follows:

PART A - Plans and specifications for the improvements that are filed with the City Clerk. Although separately bound, the plans and specifications are a part of this report and are included in it by reference only.

PART B - An estimate of the cost of the improvements for Fiscal Year 2026/2027.

PART C - An assessment of the estimated cost of the improvement and levy on each benefiting parcel of land within the district.

PART D - The Method of Apportionment by which the undersigned has determined the amount proposed to be levied on each parcel.

PART E - A diagram showing all parcels of real property within this district.

The diagram is keyed to Part C by Assessor’s Parcel Number.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch Unit 7 Benefit Assessment District No. 2003-1 PART A
PLANS
Plans and specifications for the drainage improvements have been prepared by Nevada City Engineering.

These Plans and Specifications have been filed separately with the City Clerk and the City Engineer’s office and are incorporated in this Report by reference only; the initial improvements were completed by separate contracts.

The following reference drawings are on file with the office of the City Engineer:

Morgan Ranch - Unit 7 Plans (Dwg No. 1892)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch Unit 7 Benefit Assessment District No. 2010-1 $15,000
$212
$268
$15,480
$15,480
$15,000
$480
$20,000
$65
($15,000)
$5,065
PART B

COST ESTIMATE

FUND BALANCE INFORMATION

ASSESSMENT INFORMATION

COST INFORMATION
Direct Maintenance Costs
City Administration Costs
The estimated cost for the maintenance of improvements described in this Report for the fiscal year 2026/2027 includes the use of reserve funds to provide maintenance to the detention basins and is as follows:

Total Direct and Admin Costs
Use of Reserve / (Transfer to Reserve)
Direct Costs
Net Total Assessment
Interest Earnings
Reserve Fund Adjustments
Projected Reserve at End of Year
Morgan Ranch Unit 7
County Administrative Fee
Projected Reserve After FY 2022/2023

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch Unit 7 Benefit Assessment District No. 2010-1 $480.00 $480.00
Tax
Area 1st 2nd
Dwelling Units Levy Assessor Parcel No. Code Installment Installment 1 $20.00 008-970-040 01056 $10.00 $10.00
1 $20.00 008-970-041 01056 $10.00 $10.00
1 $20.00 008-970-042 01056 $10.00 $10.00
1 $20.00 008-970-043 01056 $10.00 $10.00
1 $20.00 008-970-044 01056 $10.00 $10.00
1 $20.00 008-970-045 01056 $10.00 $10.00
1 $20.00 008-970-046 01056 $10.00 $10.00
1 $20.00 008-970-047 01056 $10.00 $10.00
1 $20.00 008-970-048 01056 $10.00 $10.00
1 $20.00 008-970-049 01056 $10.00 $10.00
1 $20.00 008-970-050 01056 $10.00 $10.00
1 $20.00 008-970-051 01056 $10.00 $10.00
1 $20.00 008-970-052 01056 $10.00 $10.00
1 $20.00 008-970-053 01056 $10.00 $10.00
1 $20.00 008-970-054 01056 $10.00 $10.00
1 $20.00 008-970-055 01056 $10.00 $10.00
1 $20.00 008-970-056 01056 $10.00 $10.00
1 $20.00 008-970-057 01056 $10.00 $10.00
1 $20.00 008-970-058 01056 $10.00 $10.00
1 $20.00 008-970-059 01056 $10.00 $10.00
1 $20.00 008-970-060 01056 $10.00 $10.00
1 $20.00 008-970-061 01056 $10.00 $10.00
1 $20.00 008-970-062 01056 $10.00 $10.00
1 $20.00 008-970-063 01056 $10.00 $10.00
24 $480.00 Subtotal - Developed Land $240.00 $240.00
PART C

ASSESSMENT ROLL
TOTAL

ASSESSMENT
2026/2027

FISCAL YEAR TOTAL ASSESSMENT
GOAL
$564.23

MAX ASSESSMENT
(Last Year Max + 2.7% CPI)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch Unit 7 Benefit Assessment District No. 2003-1 PART D

METHOD OF APPORTIONING
In order to maintain sufficient funding for the Districts, assessments will be adjusted annually by the Consumer Price Indexes (CPI) Pacific Cities and U.S. City Average for February of the year of calculation All Items Indexes for the West. The corresponding CPI for February 2026 was 2.7%.

Morgan Ranch Unit 7
The initial assessment spread created a yearly assessment per dwelling unit of $84.29. It is the intent that each dwelling unit of the entire project share equally in all expenses upon completion.

The 2025/2026 assessment was $480. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $564.23. The actual total assessment will remain unchanged at $480.00. Based on the total build-out number of parcels and the total assessment needed, the FY 2026/2027 levy will remain at $20.00 per dwelling unit.

The assessment formula is:

Assessment Per Parcel = Round (Total Assessment / # of Parcels)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch Unit 7 Benefit Assessment District No. 2003-1 PART E

ASSESSMENT DIAGRAM
The following pages are excerpts from the latest Assessor’s Parcel Maps of the County of Nevada illustrating the approximate location, size and area of the benefiting parcels within the Benefit Assessment District.

Item # 6.

Item # 6.

RESOLUTION NO. 2026-28

RESOLUTION OF INTENTION TO ORDER IMPROVEMENTS PURSUANT TO THE BENEFIT ASSESSMENT ACT OF 1982 ASSESSMENT DISTRICT NO. 2010-1
(MORGAN RANCH WEST)
WHEREAS, the City Council of the City of Grass Valley proposes to levy and collect assessments within Benefit Assessment District No. 2010-1 (Morgan Ranch West) for the purpose of funding the maintenance, operation, and servicing of drainage improvements within said district during Fiscal Year 2026-27; and
WHEREAS, the land within the assessment district is located within the jurisdictional boundaries of the City of Grass Valley, County of Nevada, State of California; and WHEREAS, the improvements to be financed through the proposed assessments consist of the maintenance, operation, and servicing of drainage facilities within the boundaries of the assessment district; and
WHEREAS, Bjorn Jones, P.E., the duly appointed Engineer of Work, has prepared and filed with the City Clerk a report as required by the Benefit Assessment Act of 1982, which includes a detailed description of the improvements, the boundaries of the assessment district, and the proposed assessments on all assessable lots and parcels within the district; and WHEREAS, said report is on file with the City Clerk and is available for public review, and all interested persons are referred to said report for further information; and WHEREAS, for Fiscal Year 2026-27, the Engineering Department has proposed a total assessment revenue of $750.00 for the Morgan Ranch West assessment district, which is unchanged from the prior fiscal year and represents a levy of $30.00 per dwelling unit based on the number of assessable parcels; and
WHEREAS, in accordance with applicable law, a public hearing must be held to consider the proposed annual assessment and receive any public input or written protests.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Grass Valley as follows:

1. The City Council hereby declares its intention to levy and collect assessments within Benefit Assessment District No. 2010-1 (Morgan Ranch West) for Fiscal Year 2026-27, as outlined in the Engineer’s Report on file with the City Clerk.

2. A public hearing to consider the proposed levy of assessments shall be held on Tuesday, June 23, 2026, at 6:00 p.m., or as soon thereafter as the matter may be heard, in the Grass Valley Council Chambers located at 125 East Main Street, Grass Valley, California.

3. The City Clerk is hereby authorized and directed to provide notice of the public hearing in the manner prescribed by the Benefit Assessment Act of 1982 (Government Code Section 54703 et seq.).

4. The total proposed assessment for Fiscal Year 2026-27 is $750.00, which equates to $30.00 per dwelling unit, and is the same as the amount levied in the prior fiscal year.

Item # 6.

ADOPTED as a Resolution of the City Council of the City of Grass Valley at a regular meeting held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:
______________________________
Hilary Hodge, Mayor
ATTEST:
______________________________
Taylor Whittingslow, City Clerk
APPROVED AS TO FORM:
______________________________
David Ruderman, City Attorney

Item # 6.

ENGINEER’S REPORT
MORGAN RANCH WEST BENEFIT ASSESSMENT DISTRICT NO. 2010-1 ANNUAL ASSESSMENT 2026/2027
for

CITY OF GRASS VALLEY

NEVADA COUNTY, CALIFORNIA
Respectfully submitted, as directed by the City Council.

By: _____________________
Bjorn P. Jones P.E.

R.C.E. No. 75378

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch West Benefit Assessment District No. 2010-1 ENGINEER’S REPORT AFFIDAVIT
BENFIT ASSESSMENT DISTRICT NO. 2010-1
(Morgan Ranch West)
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 ______________, 2026.
___________________________________
City Clerk, City of Grass Valley
Nevada County, California
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 Grass Valley, California, on the _______ day of _________________, 2026. ___________________________________
City Clerk, City of Grass Valley
Nevada County, California
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 Nevada on the _______ day of ___________________, 2026.
___________________________________
City Clerk, City of Grass Valley
Nevada County, California

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch West Benefit Assessment District No. 2010-1

OVERVIEW
Bjorn P. Jones Engineer of Work for Morgan Ranch West Benefit Assessment District No. 2010-1, City of Grass Valley, Nevada County, California makes this report, as directed by City Council, pursuant to Section 54715 of the Government Code (Benefit Assessment District of 1982).

The improvements which are the subject matter of this report are briefly described as follows:

Morgan Ranch West
The maintenance, operation and servicing of drainage improvements, as delineated on plans prepared by Nevada City Engineering, on file with the City of Grass Valley, and modified by subsequent development, or changes instituted by the City of Grass Valley in the routine administration of the district, including the maintenance, operations, and servicing of the drainage improvements.

This report consists of five (5) parts, as follows:

PART A - Plans and specifications for the improvements that are filed with the City Clerk. Although separately bound, the plans and specifications are a part of this report and are included in it by reference only.

PART B - An estimate of the cost of the improvements for Fiscal Year 2026/2027.

PART C - An assessment of the estimated cost of the improvement and levy on each benefiting parcel of land within the district.

PART D - The Method of Apportionment by which the undersigned has determined the amount proposed to be levied on each parcel.

PART E - A diagram showing all parcels of real property within this district.

The diagram is keyed to Part C by Assessor’s Parcel Number.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch West Benefit Assessment District No. 2010-1 PART A
PLANS
Plans for the landscape, irrigation and street lighting for each zone have been prepared by a variety of landscape architects and engineers. These Plans have been filed separately with the City Engineer’s office and are incorporated in this Report by reference only as the initial improvements were completed by separate contracts.

The following reference drawings are on file with the office of the City Engineer:

Morgan Ranch West Improvement Plans (Dwg No. 2000)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch West Benefit Assessment District No. 2003-1 $10,300
$215
$235
$10,750
$10,750
$10,000
$750
$12,350
$35
($10,000)
$2,385
Interest Earnings
Reserve Fund Adjustments
Projected Reserve at End of Year
Morgan Ranch West
County Administrative Fee
Projected Reserve After FY 2022/2023
PART B

COST ESTIMATE

FUND BALANCE INFORMATION

ASSESSMENT INFORMATION

COST INFORMATION
Direct Maintenance Costs
City Administration Costs
The estimated cost for the maintenance of improvements described in this Report for the fiscal year 2026/2027 includes the use of reserve funds to provide maintenance to the detention basins and is as follows:

Total Direct and Admin Costs
Use of Reserve / (Transfer to Reserve)
Direct Costs
Net Total Assessment

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch West Benefit Assessment District No. 2003-1 $750.00 $750.00
Tax
Area 1st 2nd
Dwelling Units Levy Assessor Parcel No. Code Installment Installment 1 $30.00 004-660-002 01056 $15.00 $15.00
1 $30.00 004-660-003 01056 $15.00 $15.00
1 $30.00 004-660-004 01056 $15.00 $15.00
1 $30.00 004-660-005 01056 $15.00 $15.00
1 $30.00 004-660-006 01056 $15.00 $15.00
1 $30.00 004-660-007 01056 $15.00 $15.00
1 $30.00 004-660-008 01056 $15.00 $15.00
1 $30.00 004-660-009 01056 $15.00 $15.00
1 $30.00 004-660-010 01056 $15.00 $15.00
1 $30.00 004-660-011 01056 $15.00 $15.00
1 $30.00 004-660-012 01056 $15.00 $15.00
1 $30.00 004-660-013 01056 $15.00 $15.00
1 $30.00 004-660-014 01056 $15.00 $15.00
1 $30.00 004-660-015 01056 $15.00 $15.00
1 $30.00 004-660-016 01056 $15.00 $15.00
1 $30.00 004-660-017 01056 $15.00 $15.00
1 $30.00 004-660-018 01056 $15.00 $15.00
1 $30.00 004-660-019 01056 $15.00 $15.00
1 $30.00 004-660-020 01056 $15.00 $15.00
1 $30.00 004-660-021 01056 $15.00 $15.00
1 $30.00 004-660-022 01056 $15.00 $15.00
1 $30.00 004-660-023 01056 $15.00 $15.00
1 $30.00 004-660-024 01056 $15.00 $15.00
1 $30.00 004-660-029 01056 $15.00 $15.00
1 $30.00 004-660-027 01056 $15.00 $15.00
25 $750.00 Subtotal - Developed Land $375.00 $375.00
PART C

ASSESSMENT ROLL
TOTAL

ASSESSMENT
2026/2027

FISCAL YEAR TOTAL ASSESSMENT
GOAL
$934.53

MAX ASSESSMENT
(Last Year Max + 2.7% CPI)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch West Benefit Assessment District No. 2010-1 PART D

METHOD OF APPORTIONING
In order to maintain sufficient funding for the Districts, assessments will be adjusted annually by the Consumer Price Indexes (CPI) Pacific Cities and U.S. City Average for February of the year of calculation All Items Indexes for the West. The corresponding CPI for February 2026 was 2.7%.

Morgan Ranch West
The initial assessment spread created a yearly assessment per dwelling unit of $84.29. It is the intent that each dwelling unit of the entire project share equally in all expenses upon completion.

The 2025/2026 assessment was $750.00. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $934.53. The actual total assessment will remain unchanged at $750.00. Based on the total build-out number of parcels and the total assessment needed, the FY 2026/2027 levy will be $30.00 per dwelling unit.

The assessment formula is:

Assessment Per Parcel = Round (Total Assessment / # of Parcels)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Morgan Ranch West Benefit Assessment District No. 2010-1 PART E

ASSESSMENT DIAGRAM
The following pages are excerpts from the latest Assessor’s Parcel Maps of the County of Nevada illustrating the approximate location, size and area of the benefiting parcels within the Landscaping and Lighting District.

Item # 6.

Item # 6.

RESOLUTION NO. 2026-29

RESOLUTION OF INTENTION TO ORDER IMPROVEMENTS PURSUANT TO THE BENEFIT ASSESSMENT ACT OF 1982 ASSESSMENT DISTRICT NO. 2016-1
(RIDGE MEADOWS)
WHEREAS, the City Council of the City of Grass Valley intends to levy and collect assessments within Benefit Assessment District No. 2016-1 (Ridge Meadows) for the purpose of financing the maintenance, operation, and servicing of drainage improvements located within the district during Fiscal Year 2026-27; and
WHEREAS, the land within the proposed assessment district is situated entirely within the corporate boundaries of the City of Grass Valley, County of Nevada, State of California; and WHEREAS, the improvements to be financed by the proposed assessments consist of the continued maintenance, operation, and servicing of drainage improvements within the boundaries of the assessment district; and
WHEREAS, Bjorn Jones, P.E., the Engineer of Work duly appointed by the City Council, has prepared and filed with the City Clerk the annual Engineer’s Report in accordance with the Benefit Assessment Act of 1982, which report provides a full and detailed description of the improvements, the assessment district boundaries, and the proposed assessments on the assessable lots and parcels of land within the district; and
WHEREAS, said report is on file and available for public inspection, and all interested persons are hereby referred to said report for further information; and WHEREAS, for Fiscal Year 2026-27, the City’s Engineering Department has proposed a total assessment revenue of $700.04 for Ridge Meadows, which is unchanged from the prior fiscal year, and based on the number of dwelling units within the district, results in a per-unit assessment of $18.92; and WHEREAS, in accordance with law, a public hearing must be held to consider the proposed levy of assessments and to hear any objections or protests from affected property owners.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Grass Valley as follows:

1. The City Council hereby declares its intention to levy and collect assessments within Benefit Assessment District No. 2016-1 (Ridge Meadows) for Fiscal Year 2026-27 as set forth in the Engineer’s Report on file with the City Clerk.

2. A public hearing shall be held on Tuesday, June 23, 2026, at 6:00 p.m., or as soon thereafter as the matter may be heard, in the Grass Valley Council Chambers located at 125 East Main Street, Grass Valley, California, to consider the proposed assessments and hear any objections or protests thereto.

3. The City Clerk is hereby authorized and directed to give notice of the public hearing in the manner required by the Benefit Assessment Act of 1982 (Government Code Section 54703 et seq.).

4. The proposed total assessment for Fiscal Year 2026-27 is $700.04, equating to $18.92 per dwelling unit, which is the same amount as levied in the previous fiscal year.

Item # 6.

ADOPTED as a Resolution of the City Council of the City of Grass Valley at a regular meeting held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:
______________________________
Hilary Hodge, Mayor
ATTEST:
______________________________
Taylor Whittingslow, City Clerk
APPROVED AS TO FORM:
______________________________
David Ruderman, City Attorney

Item # 6.

ENGINEER’S REPORT
RIDGE MEADOWS BENEFIT ASSESSMENT DISTRICT NO. 2016-1
ANNUAL ASSESSMENT 2026/2027
for

CITY OF GRASS VALLEY

NEVADA COUNTY, CALIFORNIA
Respectfully submitted, as directed by the City Council.

By: _____________________
Bjorn P. Jones, P.E.

R.C.E. No. 75378

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Ridge Meadows Benefit Assessment District No. 2016-1
ENGINEER’S REPORT AFFIDAVIT
BENFIT ASSESSMENT DISTRICT NO. 2016-1
(Ridge Meadows)
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 ______________, 2026.
___________________________________
City Clerk, City of Grass Valley
Nevada County, California
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 Grass Valley, California, on the _______ day of _________________, 2026. ___________________________________
City Clerk, City of Grass Valley
Nevada County, California
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 Nevada on the _______ day of ___________________, 2026.
___________________________________
City Clerk, City of Grass Valley
Nevada County, California

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Ridge Meadows Benefit Assessment District No. 2016-1

OVERVIEW
Bjorn P. Jones, Engineer of Work for Ridge Meadows Benefit Assessment District No. 2016-1, City of Grass Valley, Nevada County, California makes this report, as directed by City Council, pursuant to Section 54715 of the Government Code (Benefit Assessment District of 1982).

The improvements which are the subject matter of this report are briefly described as follows:

Ridge Meadows
The maintenance, operation and servicing of drainage improvements, as delineated on plans prepared by Nevada City Engineering, on file with the City of Grass Valley, and modified by subsequent development, or changes instituted by the City of Grass Valley in the routine administration of the district, including the maintenance, operations, and servicing of the drainage improvements.

This report consists of five (5) parts, as follows:

PART A - Plans and specifications for the improvements that are filed with the City Clerk. Although separately bound, the plans and specifications are a part of this report and are included in it by reference only.

PART B - An estimate of the cost of the improvements for Fiscal Year 2026/2027.

PART C - An assessment of the estimated cost of the improvement and levy on each benefiting parcel of land within the district.

PART D - The Method of Apportionment by which the undersigned has determined the amount proposed to be levied on each parcel.

PART E - A diagram showing all parcels of real property within this district.

The diagram is keyed to Part C by Assessor’s Parcel Number.

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Ridge Meadows Benefit Assessment District No. 2016-1
PART A
PLANS
Plans for the drainage facilities have been prepared by a variety of landscape architects and engineers.

These Plans have been filed separately with the City Engineer’s office and are incorporated in this Report by reference only as the initial improvements were completed by separate contracts.

The following reference drawings are on file with the office of the City Engineer:

Ridge Meadows Improvement Plans (Dwg No. 1453)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Ridge Meadows Benefit Assessment District No. 2016-1
$12,200
$215
$285
$12,700
$12,700
$12,000
$700
$16,469
$35
($12,000)
$4,504
Interest Earnings
Reserve Fund Adjustments
Projected Reserve at End of Year
Ridge Meadows
County Administrative Fee
Projected Reserve After FY 2022/2023
PART B

COST ESTIMATE

FUND BALANCE INFORMATION

ASSESSMENT INFORMATION

COST INFORMATION
Direct Maintenance Costs
City Administration Costs
The estimated cost for the maintenance of improvements described in this Report for the fiscal year 2026/2027 includes the use of reserve funds to provide maintenance to the detention basins and is as follows:

Total Direct and Admin Costs
Use of Reserve / (Transfer to Reserve)
Direct Costs
Net Total Assessment

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Ridge Meadows Benefit Assessment District No. 2016-1
$700.00 $700.04
Tax
Area 1st 2nd
Dwelling Units Levy Assessor Parcel No. Code Installment Installment 1 $18.92 008-980-001 01056 $9.46 $9.46
1 $18.92 008-980-002 01056 $9.46 $9.46
1 $18.92 008-980-003 01056 $9.46 $9.46
1 $18.92 008-980-004 01056 $9.46 $9.46
1 $18.92 008-980-005 01056 $9.46 $9.46
1 $18.92 008-980-006 01056 $9.46 $9.46
1 $18.92 008-980-007 01056 $9.46 $9.46
1 $18.92 008-980-008 01056 $9.46 $9.46
1 $18.92 008-980-009 01056 $9.46 $9.46
1 $18.92 008-980-010 01056 $9.46 $9.46
1 $18.92 008-980-011 01056 $9.46 $9.46
1 $18.92 008-980-012 01056 $9.46 $9.46
1 $18.92 008-980-013 01056 $9.46 $9.46
1 $18.92 008-980-014 01056 $9.46 $9.46
1 $18.92 008-980-015 01056 $9.46 $9.46
1 $18.92 008-980-016 01056 $9.46 $9.46
1 $18.92 008-980-017 01056 $9.46 $9.46
1 $18.92 008-980-018 01056 $9.46 $9.46
1 $18.92 008-980-019 01056 $9.46 $9.46
1 $18.92 008-980-020 01056 $9.46 $9.46
1 $18.92 008-980-021 01056 $9.46 $9.46
1 $18.92 008-980-022 01056 $9.46 $9.46
1 $18.92 008-980-023 01056 $9.46 $9.46
1 $18.92 008-980-024 01056 $9.46 $9.46
1 $18.92 008-980-025 01056 $9.46 $9.46
1 $18.92 008-980-026 01056 $9.46 $9.46
1 $18.92 008-980-027 01056 $9.46 $9.46
1 $18.92 008-980-028 01056 $9.46 $9.46
1 $18.92 008-980-029 01056 $9.46 $9.46
1 $18.92 008-980-030 01056 $9.46 $9.46
1 $18.92 008-980-031 01056 $9.46 $9.46
1 $18.92 008-980-032 01056 $9.46 $9.46
1 $18.92 008-980-033 01056 $9.46 $9.46
1 $18.92 008-980-034 01056 $9.46 $9.46
1 $18.92 008-980-035 01056 $9.46 $9.46
1 $18.92 008-980-036 01056 $9.46 $9.46
1 $18.92 008-980-037 01056 $9.46 $9.46
37 $700.04 Subtotal - Developed Land $350.02 $350.02
PART C

ASSESSMENT ROLL
TOTAL

ASSESSMENT
2026/2027

FISCAL YEAR TOTAL ASSESSMENT
GOAL
$2,305.15

MAX ASSESSMENT
(Last Year Max + 2.7% CPI)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Ridge Meadows Benefit Assessment District No. 2016-1
PART D

METHOD OF APPORTIONING
In order to maintain sufficient funding for the Districts, assessments will be adjusted annually by the Consumer Price Indexes (CPI) Pacific Cities and U.S. City Average for February of the year of calculation All Items Indexes for the West. The corresponding CPI for February 2026 was 2.7%.

Ridge Meadows
General Benefit
The drainage facilities in Ridge Meadows and the maintenance, operation, and servicing of those facilities are of entirely local and special benefit to the parcels in Ridge Meadows, and no general benefits are provided by them.

Apportionment of Special Benefits
The initial assessment spread created a yearly assessment per dwelling unit of $104.80. It is the intent that each dwelling unit of the project shares equally in all expenses.

The 2025/2026 assessment was $700.04. Applying the inflation adjustment based on the cumulative increase to the initial assessment, the maximum allowable assessment for 2026/2027 is $2,305.15. The actual total assessment will remain unchanged at $700.04. Based on the total build-out number of parcels and the total assessment needed, the FY 2026/2027 levy will remain at $18.92 per dwelling unit.

The assessment formula is:

Assessment Per Parcel = Round (Total Assessment / # of Parcels)

Item # 6.

City of Grass Valley
2026/2027 Engineer’s Report
Ridge Meadows Benefit Assessment District No. 2016-1
PART E

ASSESSMENT DIAGRAM
The following pages are excerpts from the latest Assessor’s Parcel Maps of the County of Nevada illustrating the approximate location, size and area of the benefiting parcels within the Landscaping and Lighting District.

Item # 6.

Item # 6.

City of Grass Valley
City Council
Agenda Action Sheet
Title: Road Maintenance and Rehabilitation Account Funding – Adopt Project List CEQA: N/A – Not a Project/Administrative Action
Recommendation: That Council adopt a Resolution to include Road Maintenance and Rehabilitation Account (RMRA) funding in the Fiscal Year 2026/27 budget and specifying a list of projects to be funded with RMRA funds.

Prepared by: Bjorn P. Jones, PE, City Engineer
Council Meeting Date: 06/09/2026 Date Prepared: 06/04/2026 Agenda: Consent
Background Information: California State Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017, was passed by the Legislature and signed into law by the Governor in April 2017 in order to address significant transportation infrastructure funding shortfalls statewide. SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Grass Valley are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year. SB 1 requires the City of Grass Valley to provide a specific list of projects proposed to receive funding from RMRA funding, including a description and location of each proposed project.

Overall, the City of Grass Valley is scheduled to receive an estimated $381,877 in RMRA funding in Fiscal Year 2026/27. Staff recommends that the FY 2026/27 budget and specifically the 2026 Annual Street Rehabilitation Project budget, include the full $381,877 in RMRA funds.

The 2026 Annual Street Rehabilitation Project proposes rehabilitation of the street infrastructure, with construction of Complete Streets components including improved sidewalks, curb ramps and bicycling facilities on Idaho Maryland Rd between Railroad Ave and Centreville Rd. Staff requests that Council adopt the attached Resolution specifying the list of RMRA funded projects in the CIP Budget.

Council Goals/Objectives: Utilization of RMRA funding executes portions of work tasks towards achieving/maintaining Strategic Plan –City Infrastructure Investment.

Fiscal Impact: The City of Grass Valley will receive an estimated $381,877 in 26/27 RMRA funding which will supplement other local funds to fully fund the project.

Funds Available: N/A Account #: N/A
Reviewed by: City Manager Attachments: Resolution, Project List

Item # 7.

RESOLUTION NO. R2026-23

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GRASS VALLEY

AUTHORIZING THE INCLUSION OF ROAD MAINTENANCE AND REHABILITATION ACCOUNT FUNDS IN THE FISCAL YEAR 2026/27 BUDGET AND INCORPORATING A LIST OF PROJECTS FUNDED BY SENATE BILL 1
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017, was passed by the Legislature and Signed into law by the Governor in April 2017 in order to address the significant transportation funding shortfalls statewide; and WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Grass Valley are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Grass Valley must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City of Grass Valley will receive an estimated $381,877 in RMRA funding in Fiscal Year 2026/27 from SB 1; and
WHEREAS, the funding from SB 1 will help the City of Grass Valley continue essential road maintenance and rehabilitation projects, safety improvements, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, the City of Grass Valley has undergone a robust public process to ensure public input into our community’s transportation priorities; and WHEREAS, the City of Grass Valley utilizes a pavement evaluation process to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City of Grass Valley maintain and rehabilitate various streets and add active transportation infrastructure throughout the City, this year and in numerous similar projects into the future; and WHEREAS, the 2023 California Statewide Local Streets and Roads Needs Assessment found that the City of Grass Valley streets are in a “at-risk” condition and funding from SB 1 will increase the overall quality of the street system over the next decade to help bring City streets into a “good” condition; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide; and

Item # 7.

NOW THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF GRASS VALLEY, as follows:

1. The foregoing recitals are true and correct.

2. The 2026/27 fiscal year budget include an estimated $381,877 in Road Maintenance and Rehabilitation Account revenue.

3. The attached list of previously proposed and adopted projects, will also utilize Fiscal Year 2026/27 Road Maintenance and Rehabilitation Account revenues. in their delivery.

4. With the relisting of previously proposed projects, the City reaffirms to the public and the State the City’s intent to fund these projects with RMRA revenues:

PASSED AND ADOPTED as a Resolution by the City Council of the City of Grass Valley at a regular meeting thereof held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED AS TO FORM:
__________________________________
David J. Ruderman, CITY ATTORNEY
______________________________
Hilary Hodge, MAYOR
ATTEST:
______________________________
Taylor Whittingslow, CITY CLERK

Item # 7.

SB 1 - ROAD MAINTENANCE AND REHABILITATION ACCOUNT

PROJECTS
PROJECT TITLE: ANNUAL STREET REHABILITATION PROJECT
PROJECT STATUS: Previously adopted, multi-year project proposed for supplemental funding with next fiscal year’s SB 1 RMRA apportionment.

PROJECT DESCRIPTION: The Project will address deferred street maintenance and rehabilitation of the location(s) listed. Complete Streets components, including accessible curb ramp replacement and bicycle lanes installation will be incorporated in the project’s scope of work in accordance with the City’s Active Transportation Plan goals. Fiscal Year 2026/27 RMRA apportionments will be used to fund the pavement replacement work and the construction of Complete Street components.

PROJECT LOCATION: The following location is scheduled for rehabilitation in Fiscal Year 2026/27 • Idaho Maryland Rd, between Railroad Ave and Centreville Rd ESTIMATED PROJECT SCHEDULE: It is anticipated that project construction will begin in Fall 2026 and will be completed before the end of the fiscal year in June 2027.

ESTIMATED USEFUL LIFE: Many factors can affect a pavement’s useful life, including the quality of the subgrade, drainage conditions, traffic loads, etc. Typically, the City of Grass Valley expects a 20 year useful life out of the pavement overlay/pavement replacement treatment proposed with this project.

Item # 7.

City of Grass Valley
City Council
Agenda Action Sheet
Title: Calling and Giving Notice of Holding a General Municipal Election on November 3, 2026
CEQA: Not a project
Recommendation: Adopt Resolution No. 2026-21 calling and giving notice of holding a General Municipal Election on Tuesday, November 3, 2026, for the election of two Council Members for the City of Grass Valley
Prepared by: Taylor Day, Deputy City Manager
Council Meeting Date: 6/9/2026 Date Prepared: 6/4/2026
Agenda: Administrative
Background Information: State election laws require the City to take specific actions prior to holding an election for City Council members. Two Council Members terms expire this year and are up for election. Those positions are held by Council Members Haven Caravelli, and Hilary Hodge. The attached resolution adopts the requirements to call and provide the required notice for the election.

The City Clerk will begin issuing nomination papers and candidates statements on July 13, 2026. This process will end August 7, 2026. Additional information regarding the election will be forthcoming.

Council Goals/Objectives: Strategic Goal #6: Inclusive Community Involvement and Leadership – Oversee successful election
Fiscal Impact: N/A
Funds Available: N/A Account #: N/A
Reviewed by: City Manager
Attachments: R2026-21

Item # 8.

RESOLUTION NO. 2026-21

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GRASS VALLEY,

CALIFORNIA, CALLING AND GIVING NOTICE OF HOLDING A GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026, FOR THE

ELECTION OF CERTAIN OFFICERS AS REQUIRED BY THE PROVISIONS OF THE LAWS OF THE STATE OF CALIFORNIA RELATING TO CHARTER CITIES.

WHEREAS, under the provisions of the laws relating to Charter Cities in the State of California, a General Municipal Election shall be held on November 3, 2026, for the election of Municipal Officers; and

NOW THEREFORE THE CITY COUNCIL OF THE CITY OF GRASS VALLEY, CALIFORNIA DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. Pursuant to the requirements of the laws of the State of California relating to Charter Cities, there is called and ordered to be held in the City of Grass Valley, California, on Tuesday, November 3, 2026 a General Municipal Election for the purpose of electing two (2) members of the City Council for the full term of four years.

SECTION 2. That the General Municipal Election is consolidated with the Statewide General Election to be conducted by the County of Nevada on November 3, 2026.

SECTION 3. That in all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding Municipal Elections.

SECTION 4. The polls for an election shall be open on the day of said election in accordance with the California Elections Code.

SECTION 5. The municipal election hereby called for November 3, 2026, shall be and is hereby ordered consolidated with the statewide general election to be held within the City on said date. The election shall be held and conducted, election officers appointed, voting precincts designated, ballots printed, polls opened and closed, ballots counted and returned, returns canvassed, results declared, and all other proceedings incidental to and connected with the election shall be regulated and done in accordance with the provisions of law regulating the election as specified herein. The Board of Supervisors of Nevada County, and the Nevada County Registrar of Voters, are hereby requested to order the consolidation of the municipal election herein called with the statewide general election to be held within the City on said date, and the Board and the Registrar of Voters are hereby authorized to canvass the returns of said municipal elections and said municipal election shall be held in all respects as if there were only one election and form of ballot shall be provided for the general election. The County shall certify results of the canvass of the returns of said municipal election to the City Council which shall thereafter declare the results thereof.

SECTION 6. The City Council authorizes the City Clerk to reimburse the Nevada County Registrar of Voters and the County of Nevada of it s portion of the consolidated election of November 3rd, 2026.

ADOPTED as a resolution of the Council of the City of Grass Valley at a meeting thereof held on the 9
th day of June, 2026, by the following vote: Page 151
Item # 8.

AYES:

NOES:

ABSENT:

ABSTAIN:
________________________________________
Hilary Hodge, MAYOR
ATTEST:
________________________________________
Taylor Whittingslow, City Clerk
APPROVED AS TO FORM:
________________________________________
David Rudderman, City Attorney

Item # 8.

City of Grass Valley
City Council
Agenda Action Sheet
Title: Identify the terms of reimbursement and other conditions for the fire department response away from their official duty station and assigned to an emergency incident as part of the California Fire Assistance Agreement (CFAA).

CEQA: Not a project
Recommendation: That Council 1) adopt Resolution No. 2026-31, identifying the terms and conditions for the fire departments response away from their official duty station and assigned to emergency incidents as part of California Fire Assistance Agreement (CFAA); 2) approve revisions to the applicable Memorandum of Understanding (MOU) with a side letter outlining a fifteen percent (15%) portal-to-portal incentive for eligible employees assigned to (CFAA) strike team, single resource, and overhead assignments when such costs are reimbursable to the City, subject to legal review.

Prepared by: Mark Buttron, Fire Chief
Council Meeting Date: 06/09/2026 Date Prepared: 06/04/2026 Agenda: Consent
Discussion: The California Fire Assistance Agreement (CFAA) is utilized for response to incidents within California requiring significant resource commitments under the California Fire Service and Rescue Emergency Mutual Aid System. These deployments are most commonly experienced during the wildland fire season when Grass Valley Fire Department fire engines and personnel are assigned throughout the State in support of local government, state, and federal partner agencies.

The CFAA serves as the negotiated reimbursement mechanism for local government fire agency responses under the Mutual Aid System. The agreement establishes the terms, conditions, and methods of reimbursement and is intended to provide consistency in business practices and compensation related to emergency mutual aid deployments.

In compliance with CFAA requirements, participating agencies must provide the California Governor’s Office of Emergency Services (Cal OES) with a Memorandum of Understanding (MOU) or Resolution establishing that employees are compensated portal-to-portal, meaning from the time of dispatch to the incident through return from the assignment. The proposed compensation revision would authorize a fifteen percent (15%) portal-to-portal incentive for eligible employees assigned to approved reimbursable deployments under CFAA or other applicable interagency agreements.

Portal-to-portal compensation means the incentive applies continuously from the time an employee departs their assigned duty station until they return from the deployment

Item # 9.
assignment.

The proposed incentive would apply only in instances where reimbursement is received through CFAA or other applicable interagency reimbursement mechanisms.

Council Goals/Objectives: This action supports the City Council's Strategic Plan goal of Exceptional Public Safety by ensuring the Grass Valley Fire Department remains eligible to participate in the California mutual aid system, provide emergency response resources throughout the State, and receive reimbursement for deployment-related costs.

Fiscal Impact: The proposed fifteen percent (15%) portal-to-portal deployment incentive will result in additional compensation costs for eligible employees assigned to California Fire Assistance Agreement (CFAA) strike team, single resource, or overhead assignments. These costs are anticipated to be fully reimbursed to the City through CFAA or other applicable interagency reimbursement mechanisms. While the incentive may generate a minimal amount of additional Fair Labor Standards Act (FLSA) overtime liability, any such costs are expected to be covered by the administrative reimbursement received as part of the deployment billing process. Therefore, the proposed incentive is not expected to have a material impact on the General, Measure E, and Measure B Funds. Actual reimbursement and associated expenditures will vary based on the number, duration, and type of deployment assignments occurring during the fiscal year.

Funds Available: N/A Account #: N/A
Reviewed by: Interim City Manager
Attachments: Resolution 2026-31
Side Letter Agreement – IAFF Local 3800
Side Letter Agreement – Public Safety Management
Side Letter Agreement – Local 39

Item # 9.

RESOLUTION 2026-31

RESOLUTION OF THE CITY OF GRASS VALLEY IDENTIFYING THE TERMS AND CONDITIONS FOR

THE FIRE DEPARTMENT RESPONSE AWAY FROM THEIR OFFICIAL DUTY STATION AND

ASSIGNED TO AN EMERGENCY INCIDENT
WHEREAS, the City of Grass Valley Fire Department is a public agency located in the County of Nevada, State of California; and
WHEREAS, it is the City of Grass Valley Fire Department desire to provide fair and legal payment to all its employees for time worked; and
WHEREAS, the City of Grass Valley Fire Department has in its employee, fire department response personnel including the Fire Chief, Battalion Chief, Fire Captain, Fire Engineer, Firefighter, EMS Coordinator, Fire Marshal and Fleet Supervisor (Mechanic); and WHEREAS, the City of Grass Valley Fire Department will compensate its employees portal to portal while in the course of their employment and away from their official duty station and assigned to an emergency incident, in support of an emergency incident, or pre-positioned for emergency response; and WHEREAS, the City of Grass Valley Fire Department will compensate its employees overtime in accordance with their current Memorandum of Understanding while in the course of their employment and away from their official duty station and assigned to an emergency incident, in support of an emergency incident, or pre-positioned for emergency response.

NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Grass Valley, as follows:

1. Personnel shall be compensated according to the Memorandum of Understanding (MOU), Personnel Rules and Regulations, and/or other directives that identifies personnel compensation in the workplace.

2. In the event a personnel classification does not have an assigned compensation rate, a “Base Rate” as set forth in an organizational policy, administrative directive or similar document will compensate such personnel.

3. The City of Grass Valley Fire Department will maintain a current salary survey or acknowledgement of acceptance of the “base rate” on file with the California Governor’s Office of Emergency Services, Fire Rescue Division.

4. Personnel will be compensated (portal to portal) beginning at the time of dispatch to return of jurisdiction when equipment and personnel are in service and available for agency response.

5. Fire department response personnel include the Fire Chief, Battalion Chief, Fire Captain, Fire Engineer, Firefighter, EMS Coordinator, Fire Marshal and Fleet Supervisor (mechanic).

Item # 9.

ADOPTED by the City Council of the City of Grass Valley at a regular meeting held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:
______________________________
Hilary Hodge, Mayor
ATTEST:
______________________________
Taylor Whittingslow, City Clerk
APPROVED AS TO FORM:
______________________________
David Ruderman, City Attorney

Item # 9.

Side Letter Agreement
Between
International Union of Operating Engineers, Stationary Engineers, Local 39 and
City of Grass Valley
This Side Letter Agreement is entered into by and between the International Union of Operating Engineers, Stationary Engineer Local 39 (“Union”) and the City of Grass Valley (“City”).

1. Purpose
The purpose of this Side Letter Agreement is to establish compensation for employees assigned to approved reimbursable deployments, including but not limited to strike teams, task forces, prepositioned resources, overhead assignments, and extended upstaffed wet hire deployments.

If there is any question regarding whether an assignment qualifies under this Side Letter, the Fire Chief shall have authority to approve or deny eligibility.

2. Qualifying Deployment Compensation
Employees assigned to a qualifying reimbursable deployment shall receive compensation portal-to-portal, beginning at the time of deployment and ending upon return from the assignment. “Portal to portal” shall be defined as beginning at the time of dispatch to the return to jurisdiction when equipment and personnel are in service and available for City response.

In addition to all other compensation provided under the Memorandum of Understanding, employees assigned to a qualifying reimbursable deployment shall receive a deployment pay differential equal to fifteen percent (15%) of the employee's base hourly wage for all compensable hours worked while assigned to the reimbursable emergency incident.

The deployment pay differential shall be calculated as follows:

Deployment Pay Differential = (Employee Base Hourly Wage × 15%) × Deployment Hours Worked The deployment pay differential shall be paid for all compensable deployment hours, including straighttime and overtime hours worked during the qualifying deployment.

Overtime compensation shall be calculated in accordance with the Fair Labor Standards Act (FLSA) and applicable law. The deployment pay differential shall be included in the employee's regular rate of pay to the extent required by the FLSA for purposes of calculating overtime compensation.

The deployment pay differential is a temporary premium applicable only during the qualifying reimbursable deployment and shall not modify the employee's base hourly wage or rate of pay for any other purpose.

Payment under this Agreement shall not be construed as changing the exempt or non-exempt status of any employee under the FLSA.

3. Exclusions
Deployments occurring solely as mutual aid responses under the California Fire and Rescue Mutual Aid System on a “neighbor helping neighbor” basis shall not qualify for the fifteen percent (15%) deployment differential unless otherwise approved by the Fire Chief.

Item # 9.

The fifteen percent (15%) deployment differential provided under this Side Letter shall not be reported as pensionable compensation to CalPERS unless otherwise required by law.

Nothing in this Agreement guarantees that any deployment will be deemed reimbursable by Cal OES, Cal Fire, or any other agency. If reimbursement is denied for reasons outside the City’s control such deployment shall not qualify for the fifteen percent (15%) deployment differential unless otherwise approved by the Fire Chief.

4. Reopener for Legal Compliance
In the event either party determines, based upon legal review, administrative guidance, audit findings, or changes in applicable law, that any provision of this Agreement may not comply with the Fair Labor Standards Act (FLSA) or other applicable wage and hour laws, either party may request to reopen negotiations limited to the affected provision(s) of this Agreement. Any modifications agreed upon shall be reduced to writing and approved by both parties prior to implementation.

The parties agree to meet and confer in good faith regarding any necessary modifications to ensure compliance with applicable law while preserving, to the extent practicable, the original intent of the parties.

5. Duration
This Side Letter Agreement shall take effect on June 9, 2026, and shall remain in effect unless modified or terminated by mutual agreement of the Union and the City. Either party may request to reopen this Agreement after twelve (12) months for the limited purpose of reviewing operational or reimbursement impacts.

6. All Other Terms
All other terms and conditions of the current Memorandum of Understanding (MOU), not specifically addressed in this Side Letter shall remain in full force and effect.

City of Grass Valley
_________________________________ ____________________________ Alex Gammelgard, Interim City Manager Date
International Union of Operating Engineers, Stationary Engineers, Local 39 _________________________________ ____________________________ Ralph Raper, Bargaining Team Member Date
_________________________________ ____________________________ Jay Gladieux, President Date

Item # 9.

Side Letter Agreement
Between
Sierra Nevada Firefighters, IAFF Local 3800
and
City of Grass Valley
This Side Letter Agreement is entered into by and between the Sierra Nevada Firefighters, IAFF Local 3800 (“Union”) and the City of Grass Valley (“City”).

1. Purpose
The purpose of this Side Letter Agreement is to establish compensation for employees assigned to approved reimbursable deployments, including but not limited to strike teams, task forces, prepositioned resources, overhead assignments, and extended upstaffed wet hire deployments.

If there is any question regarding whether an assignment qualifies under this Side Letter, the Fire Chief shall have authority to approve or deny eligibility.

2. Qualifying Deployment Compensation
Employees assigned to a qualifying reimbursable deployment shall receive compensation portal-to-portal, beginning at the time of deployment and ending upon return from the assignment. “Portal to portal” shall be defined as beginning at the time of dispatch to the return to jurisdiction when equipment and personnel are in service and available for City response.

In addition to all other compensation provided under the Memorandum of Understanding, employees assigned to a qualifying reimbursable deployment shall receive a deployment pay differential equal to fifteen percent (15%) of the employee's base hourly wage for all compensable hours worked while assigned to the reimbursable emergency incident.

The deployment pay differential shall be calculated as follows:

Deployment Pay Differential = (Employee Base Hourly Wage × 15%) × Deployment Hours Worked The deployment pay differential shall be paid for all compensable deployment hours, including straighttime and overtime hours worked during the qualifying deployment.

Overtime compensation shall be calculated in accordance with the Fair Labor Standards Act (FLSA) and applicable law. The deployment pay differential shall be included in the employee's regular rate of pay to the extent required by the FLSA for purposes of calculating overtime compensation.

The deployment pay differential is a temporary premium applicable only during the qualifying reimbursable deployment and shall not modify the employee's base hourly wage or rate of pay for any other purpose.

Payment under this Agreement shall not be construed as changing the exempt or non-exempt status of any employee under the FLSA.

3. Exclusions
Deployments occurring solely as mutual aid responses under the California Fire and Rescue Mutual Aid System on a “neighbor helping neighbor” basis shall not qualify for the fifteen percent (15%) deployment differential unless otherwise approved by the Fire Chief.

Item # 9.

The fifteen percent (15%) deployment differential provided under this Side Letter shall not be reported as pensionable compensation to CalPERS unless otherwise required by law.

Nothing in this Agreement guarantees that any deployment will be deemed reimbursable by Cal OES, Cal Fire, or any other agency. If reimbursement is denied for reasons outside the City’s control such deployment shall not qualify for the fifteen percent (15%) deployment differential unless otherwise approved by the Fire Chief.

4. Reopener for Legal Compliance
In the event either party determines, based upon legal review, administrative guidance, audit findings, or changes in applicable law, that any provision of this Agreement may not comply with the Fair Labor Standards Act (FLSA) or other applicable wage and hour laws, either party may request to reopen negotiations limited to the affected provision(s) of this Agreement. Any modifications agreed upon shall be reduced to writing and approved by both parties prior to implementation.

The parties agree to meet and confer in good faith regarding any necessary modifications to ensure compliance with applicable law while preserving, to the extent practicable, the original intent of the parties.

5. Duration
This Side Letter Agreement shall take effect on June 9, 2026, and shall remain in effect unless modified or terminated by mutual agreement of the Union and the City. Either party may request to reopen this Agreement after twelve (12) months for the limited purpose of reviewing operational or reimbursement impacts.

6. All Other Terms
All other terms and conditions of the current Memorandum of Understanding (MOU), not specifically addressed in this Side Letter shall remain in full force and effect.

City of Grass Valley
_________________________________ ____________________________ Alex Gammelgard, Interim City Manager Date
Sierra Nevada Firefighters, IAFF Local 3800
_________________________________ ____________________________ Dan Paulus, Unit 8 Representative Date
_________________________________ ____________________________ Clay Thomas, Local 3800 President Date

Item # 9.

Side Letter Agreement
Between
Public Safety Management Unit #10
and
City of Grass Valley
This Side Letter Agreement is entered into by and between the Public Safety Management Unit #10 (“Union”) and the City of Grass Valley (“City”).

1. Purpose
The purpose of this Side Letter Agreement is to establish compensation for employees assigned to approved reimbursable deployments, including but not limited to strike teams, task forces, prepositioned resources, overhead assignments, and extended upstaffed wet hire deployments.

If there is any question regarding whether an assignment qualifies under this Side Letter, the Fire Chief shall have authority to approve or deny eligibility.

2. Qualifying Deployment Compensation
Employees assigned to a qualifying reimbursable deployment shall receive compensation portal-to-portal, beginning at the time of deployment and ending upon return from the assignment. “Portal to portal” shall be defined as beginning at the time of dispatch to the return to jurisdiction when equipment and personnel are in service and available for City response.

In addition to all other compensation provided under the Memorandum of Understanding, employees assigned to a qualifying reimbursable deployment shall receive a deployment pay differential equal to fifteen percent (15%) of the employee's base hourly wage for all compensable hours worked while assigned to the reimbursable emergency incident.

The deployment pay differential shall be calculated as follows:

Deployment Pay Differential = (Employee Base Hourly Wage × 15%) × Deployment Hours Worked The deployment pay differential shall be paid for all compensable deployment hours, including straighttime and overtime hours worked during the qualifying deployment.

Overtime compensation shall be calculated in accordance with the Fair Labor Standards Act (FLSA) and applicable law. The deployment pay differential shall be included in the employee's regular rate of pay to the extent required by the FLSA for purposes of calculating overtime compensation.

The deployment pay differential is a temporary premium applicable only during the qualifying reimbursable deployment and shall not modify the employee's base hourly wage or rate of pay for any other purpose.

Payment under this Agreement shall not be construed as changing the exempt or non-exempt status of any employee under the FLSA.

3. Exclusions
Deployments occurring solely as mutual aid responses under the California Fire and Rescue Mutual Aid System on a “neighbor helping neighbor” basis shall not qualify for the fifteen percent (15%) deployment differential unless otherwise approved by the Fire Chief.

Item # 9.

The fifteen percent (15%) deployment differential provided under this Side Letter shall not be reported as pensionable compensation to CalPERS unless otherwise required by law.

Nothing in this Agreement guarantees that any deployment will be deemed reimbursable by Cal OES, Cal Fire, or any other agency. If reimbursement is denied for reasons outside the City’s control such deployment shall not qualify for the fifteen percent (15%) deployment differential unless otherwise approved by the Fire Chief.

4. Reopener for Legal Compliance
In the event either party determines, based upon legal review, administrative guidance, audit findings, or changes in applicable law, that any provision of this Agreement may not comply with the Fair Labor Standards Act (FLSA) or other applicable wage and hour laws, either party may request to reopen negotiations limited to the affected provision(s) of this Agreement. Any modifications agreed upon shall be reduced to writing and approved by both parties prior to implementation.

The parties agree to meet and confer in good faith regarding any necessary modifications to ensure compliance with applicable law while preserving, to the extent practicable, the original intent of the parties.

5. Duration
This Side Letter Agreement shall take effect on June 9, 2026, and shall remain in effect unless modified or terminated by mutual agreement of the Union and the City. Either party may request to reopen this Agreement after twelve (12) months for the limited purpose of reviewing operational or reimbursement impacts.

6. All Other Terms
All other terms and conditions of the current Memorandum of Understanding (MOU), not specifically addressed in this Side Letter shall remain in full force and effect.

City of Grass Valley
_________________________________ ____________________________ Alex Gammelgard, Interim City Manager Date
Public Safety Management Unit #10
_________________________________ ____________________________ Chris Armstrong, Unit 10 Representative Date
_________________________________ ____________________________ Clint Lovelady, Unit 10 Representative Date

Item # 9.

City of Grass Valley
City Council
Agenda Action Sheet
Title: Public Hearing on Status of Vacancies and Recruitment/Retention Efforts – Government Code §3502.3 (AB 2561)
CEQA: Not a project
Recommendation: That Council conduct a public hearing as required by Government Code §3502.3 to: 1) Present information on the status of vacancies; 2) Outline current recruitment and retention efforts; 3) Receive input from recognized employee organizations
Prepared by: Taylor Whittingslow, Deputy City Manager
Council Meeting Date: 06/9/2026 Date Prepared: 06/5/2026 Agenda: Public Hearing
Background Information: Effective January 1, 2025, AB 2561 (Gov. Code §3502.3) requires the City to hold an annual public hearing before City Council to address vacancy levels and related staffing issues. Recognized employee organizations must be notified in advance and provided an opportunity to present during the hearing.

Current Status:

Bargaining
Unit
Authorized
Positions
Vacancies Vacancy
Rate
Vacant Positions
Non-Union 11 1 9% City Manager
Unit 1 13 0 0% None
Unit 10 7 0 0% None
Unit 2 (Local
39)

23.5 1 4% Maintenance Worker I/II (Water/Sewer)
Unit 3 (Local
39)
11 1 9% Community Services Officer (CSO)(Animal
Control)
Unit 6 25.5 1 4% Police Sergeant
Unit 8 (Local
3800)
30 1 3% Fire Fighter

Item # 10.

Recruitment Statuses:
 City Manager: Council is currently working with a recruiter to recruit for the position.
 Maintenance Worker I/II: This position was being held vacant to evaluate the enterprise fund(s) health but staff is looking to recruit for the position in the FY 26/27.
 Community Services Officer (CSO)(Animal Control): The position was underfilled by an Animal Control Officer and a Kennel Assistant, with a midyear budget authorization and will not be budgeted in the FY 26/27 budget.  Police Sergeant: This position has been filled by an additional Lieutenant for a portion of the year and individual has been selected to fill the position in the start of July 2026.
 Fire Fighter: The position has a candidate in background with anticipated start of mid-June 2026.

All recognized bargaining units were properly noticed in accordance with AB 2561 requirements and were given the opportunity to present at the public hearing. This year, none of the bargaining units submitted a request to present.

Council Goals/Objectives: This executes portions of work tasks to achieve/maintain the Strategic Plan—Open and Collaborative City Government.

Fiscal Impact: N/A
Funds Available: N/A Account #: N/A
Reviewed by: City Manager
Attachments: Notice sent to Union Representatives

Item # 10.

CITY OF GRASS VALLEY

ADMINISTRATION
125 East Main Street
Grass Valley, CA 95945
(530)274-4310
May 27, 2026

NOTICE OF PUBLIC HEARING TO ALL RECOGNIZED EMPLOYEE ORGANIZATIONS To: All Recognized Labor Bargaining Units
From: City of Grass Valley
Subject: Notice of Public Hearing Pursuant to AB 2561 – Government Code §3502.3 Hearing Date & Time: Tuesday, June 9, 2026, at 6:00 PM
Location: Grass Valley City Council Chambers, 125 E. Main Street, Grass Valley, CA 95945 Purpose of the Hearing
This public hearing is intended to:
• Present vacancy, recruitment, and retention data
• Identify potential changes to City policies or procedures that may impact hiring • Provide recognized employee organizations the opportunity to address the City Council regarding staffing concerns within their respective bargaining units.

Summary of Current Vacancies by Bargaining Unit
Bargaining Unit Authorized
Positions
Vacancies Vacancy Rate Vacant Positions
Non-Union 11 1 9% City Manager
Unit 1 13 0 0% None
Unit 10 7 0 0% None
Unit 2 (Local 39) 23.5 1 4% Maintenance Worker I/II (Water/Sewer) Unit 3 (Local 39) 11 1 9% Community Services Officer
(CSO)(Animal Control)
Unit 6 25.5 1 4% Police Sergeant
Unit 8 (Local 3800) 30 1 3% Fire Fighter
Participation and Request Deadlines
• Presentation Requests: If your organization wishes to present at the hearing, please notify City Clerk by Wednesday, June 4, 2026.
• Requests for Additional Vacancy Data: Must be submitted by June 4, 2026 if applicable.

Each presentation will be limited to 10 minutes per bargaining unit.

Council Members
Hilary Hodge, Mayor
Haven Caravelli, Vice Mayor
Jan Arbuckle
Joe Bonomolo
Tom Ivy

Item # 10.

Contact
Please direct all responses and requests to:

Taylor Whittingslow, Deputy City Manager/City Clerk
Email: [email protected]
Phone: (530) 274-4716
We appreciate your continued collaboration and look forward to your participation.

Sincerely,
Taylor Whittingslow
Deputy City Manager/City Clerk
Attachment: CITY OF GRASS VALLEY – PROCEDURES FOR AB 2561 PUBLIC HEARINGS

Item # 10.

City of Grass Valley
City Council
Agenda Action Sheet
Title: Fiscal Year 2026-27 Operating Budget Public Hearing CEQA: Not a project
Recommendation: It is recommended that the City Council open the Public Hearing and adopt Resolution No. 2026-30 approving the FY 2026-27 Operating Budget for the City of Grass Valley and the Grass Valley Redevelopment Successor Agency.

Prepared by: Jennifer Styczynski, Finance Director
Council Meeting Date: 06/09/2026 Date Prepared: 06/04/2026 Agenda: Public Hearing
Discussion: The FY 2026-27 Operating Budget is presented to the City Council for consideration and formal adoption. This public hearing follows the City Council’s review and approval of the Preliminary Budget on May 26, 2026. The Preliminary Operating Budget was made available in its entirety on the City’s website as part of the City Council agenda materials.

Prior to opening the Public Hearing, staff will provide a brief presentation highlighting key components of the FY 2026–27 Operating Budget, including any revisions or adjustments made since the City Council’s review of the Preliminary Operating Budget.

The Operating Budget includes appropriations for both the City of Grass Valley and the Grass Valley Redevelopment Successor Agency and provides detailed financial, operational, and policy information supporting City services, programs, capital projects, and organizational priorities.

A complete copy of the FY 2026–27 Operating Budget is attached to this staff report for review and reference.

Council Goals/Objectives: The FY 2026–27 Operating Budget supports the City’s Strategic Plan by advancing the goal of maintaining a High-Performance Government and delivering Quality Service to the community.

Fiscal Impact: The recommended FY 2026-27 Operating Budget is balanced, with projected expenditures supported by anticipated revenues, available carryover funds, and existing fund balances within each respective fund. In some funds, expenditures are expected to exceed current-year revenues due to planned capital improvement projects that will be funded using reserves accumulated in prior years for those specific purposes. Other funds may also rely on available reserves to maintain service levels and support ongoing operations during FY 2026-27.

Item # 11.

Staff will continue to closely monitor revenues, expenditures, and reserve levels throughout the remainder of the budget development process and during the fiscal year to ensure the City’s long-term financial stability.

Funds Available: N/A Account #: N/A
Reviewed by: Interim City Manager
Attachments: Resolution – Operating Budget Approval
Fiscal Year 2026-27 Operating Budget Book

Item # 11.

RESOLUTION NO. 2026-30

A RESOLUTION ADOPTING THE OPERATING BUDGET OF THE CITY OF GRASS VALLEY FOR FISCAL YEAR 2026-27
WHEREAS, the Interim City Manager submitted to the City Council prior to June 1, in accordance with Section 3, Article X of the City Charter, a preliminary Operating Budget for the City of Grass Valley for the Fiscal Year 2026-27; and
WHEREAS, copies of the Operating Budget were made available for public inspection in the Office of the City Clerk in accordance with the City Charter; and WHEREAS, a duly noticed public hearing on the Operating Budget was held on June 9, 2026, in the Grass Valley City Council Chambers, at which time interested persons were given an opportunity to be heard, as required by the City Charter; and
WHEREAS, following the public hearing, the City Council reviewed and considered the Operating Budget and directed such revisions as it deemed appropriate; and WHEREAS, the City Charter requires that the Operating Budget be adopted by a majority vote of the City Council on or before June 30 for the ensuing fiscal year.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Grass Valley as follows:

1. The foregoing recitals are true and correct.

2. The document entitled “Operating Budget for Fiscal Year 2026-27”, which is incorporated herein by reference, is hereby adopted as the Operating Budget of the City of Grass Valley for Fiscal Year 2026-27, effective July 1, 2026, subject to the following revisions and administrative provisions:
a. Revisions and changes made in accordance with City Council direction during budget consideration.
b. Adjustment of estimated year-end reserves to reflect actual balances. c. Incorporation of any encumbered funds.
d. Corrections of any mathematical or typographical errors. e. Adjustments authorized by City Council action or resolution affecting salaries, benefits, or terms and conditions of employment.
f. Adjustments to revenue estimates resulting from changes to the City’s adopted fee schedule.

3. Grant and Trust Fund budgets are hereby continuously appropriated for the purposes approved during the term of each grant agreement, consistent with the budget included in each grant application and contract as approved by the City Council.

4. Capital Project Fund appropriations, both Governmental and Enterprise, may be reallocated between individual project accounts within the fund upon recommendation by the City Engineer and Finance Director and with approval by the City Manager.

Item # 11.

5. The City Manager and Finance Director are hereby authorized to administer the adopted budget in accordance with the City Charter, City Council direction, and applicable administrative policies. The City Manager’s authority for budget adjustments, contracts, or other actions is limited to $50,000 unless otherwise authorized.

6. Departmental appropriations are contingent upon the availability of revenues or appropriated reserves. Appropriations may be limited accordingly based on actual revenue receipts.

7. Staffing allocations provided in the adopted budget are hereby authorized. Vacant positions may be filled, including underfilling as appropriate and consistent with adopted classifications and salary schedules.

8. The budget for the Grass Valley Redevelopment Successor Agency is included in and adopted as part of the Citywide budget.

ADOPTED by the City Council of the City of Grass Valley at a regular meeting held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINING:
______________________________
Hilary Hodge, Mayor
ATTEST:
______________________________
Taylor Whittingslow, City Clerk
APPROVED AS TO FORM:
______________________________
David Ruderman, City Attorney

Item # 11.

City of
Grass Valley
Fiscal Year 2026-27
Operating Budget

Item # 11.
- THIS PAGE LEFT INTENTIONALLY BLANK -
1

Item # 11.

CITY OF GRASS VALLEY
Hilary Hodge – Mayor
Haven Caravelli – Vice-Mayor
Jan Arbuckle – Council Member
Tom Ivy – Council Member
Joseph Bonomolo – Council Member
Alex Gammelgard – Interim City Manager / Police Chief
Taylor Whittingslow – Deputy City Manager / City Clerk
Steve Johnson – Deputy Police Chief
Mark Buttron – Fire Chief
Jennifer Styczynski – Finance Director
Bjorn Jones – City Engineer
Amy Kesler-Wolfson – City Planner
Trevor Van Noort – Utilities Director
Duane Strawser – Community Risk Reduction Manager
Bradford Kalstein – Information Technology Manager
2

Item # 11.

COMMUNITY PROFILE
The City of Grass Valley traces its roots to the California Gold Rush and was officially incorporated in 1860. Nestled in the western foothills of the Sierra Nevada at an elevation of approximately 2,500 feet, Grass Valley is the largest city in western Nevada County. Covering 4.7 square miles, it is home to an estimated population of 14,085.

Grass Valley is renowned for the Empire Mine and North Star Mine - two of California’s richest gold mines. Many of the early settlers were skilled tin miners from Cornwall, England, drawn by the demand for deep-rock mining expertise. These miners played a critical role, particularly in managing the complex task of dewatering deep mine shafts. The mines thrived during the Great Depression but temporarily shut down during World War II. After the war, rising production costs led to their eventual closure, ending nearly a century of gold production and leaving behind a rich legacy of tunnels, shafts, and history.

The historic core of Grass Valley, centered around Mill and Main Streets, still reflects its Gold Rush past. The City’s early success in quartz mining laid the foundation for its role as the commercial hub of western Nevada County. Today, the Grass Valley/Nevada County Chamber of Commerce and the Downtown Business Association actively promote local business and tourism, preserving the City's vibrant heritage and economy.

Grass Valley continues to celebrate its Cornish roots with events like Cornish Christmas and St Piran's Day. Traditional pasties remain a local favorite, with recipes passed down from the original Cornish immigrants. The City is also proudly twinned with Bodmin, Cornwall, in the United Kingdom.
3

Item # 11.

Total Full Time Equivalent Positions Funded - FY 2026-27: 123.5 FTE Frozen / De-Funded Positions (not included in above chart): 0 FTE * Contracted Functions - Police / Fire: - Dispatching Services Risk Reduction

3.0 FTE
Finance

3.0 FTE
Animal Control
Planning

2.0 FTE
Fire *

36.0 FTE
Police *

35.5 FTE
City Clerk

2.0 FTE
The Citizens of the City of Grass Valley
City Manager

1.0 FTE
Mayor & City
Council

5.0 FTE
Information
Technology

2.0 FTE
City Attorney
Contract
Streets
Engineering

4.0 FTE

13.0 FTE
- Includes Nevada City Contracted Services
Provided by City of Grass Valley
Building

2.5 FTE
Facilites

1.0 FTE
Parks / Recreation
/ Pool

4.5 FTE
Water / Sewer
Operations
Fleet

2.0 FTE

3.0 FTE 4.0 FTE
4

Item # 11.

CITY OF GRASS VALLEY
FISCAL YEAR 2026-27 BUDGET OVERVIEW
The following provides a summary of the Fiscal Year 2026-27 Operating Budget, including comparisons to prior year estimated actuals and discussion of recommended changes. On May 26, 2026, the City Council adopted the Preliminary Budget for FY 2026-27 in accordance with City Charter requirements. The final budget presented herein incorporates updated fund schedules previously provided to the City Council and includes budgetary information for all City funds.

Although economic conditions have stabilized in several areas, the City continues to face ongoing financial pressures that impact its fiscal outlook. Persistent inflation continues to increase the cost of energy, goods, and services across all departments. In addition, volatility in CalPERS investment performance and rising amortization payments associated with unfunded pension liabilities continue to place pressure on long-term financial planning. Citywide insurance premiums have also increased, contributing to overall expenditure growth. In response to these challenges, the City remains committed to proactive financial monitoring and prudent fiscal management.

Estimated net operating revenues, excluding transfers, for FY 2026-27 are projected at $47.38 million, compared to estimated revenues of $45.78 million in FY 2025-26. Total planned expenditures for FY 2026-27 are projected at $58.40 million, compared to estimated expenditures of $45.76 million in FY 2025-26.

Citywide Revenues
Total estimated revenues for Fiscal Year 2026-27 are projected to increase by approximately $1.61 million compared to the estimated actual revenues for FY 2025-26. This increase is primarily attributed to anticipated growth in key discretionary revenues sources, including sales tax, property taxes, and other major revenue categories across multiple City funds.

Fiscal Year 2026-27 Budgeted Operating Revenues
Total Revenues = $54,231,160 (net of transfers = $47,384,705) Additional fluctuations in projected revenues are related to the timing of one-time grant funding.

The FY 2026-27 budget includes grant revenues from a variety of sources, including Congestion Mitigation and Air Quality (CMAQ), Active Transportation Program (ATP), and Environmental $19,928,982
$11,956,587
$8,851,200
$8,055,000
$1,766,437
$2,785,000
$628,637
$259,317
General Fund
Capital Projects Funds
Enterprise Funds
Measure E Fund
Special Revenue Funds
Measure B Fund
Trust & Agency
Assessment District Funds
$- $5,000,000 $10,000,000 $15,000,000 $20,000,000
5

Item # 11.

Enhancement and Community Resilience Grant (ECRG) funding. These grant resources will support several significant capital improvement projects, including street rehabilitation projects, the Wolf Creek ATP Connectivity Project, the McCourtney Road Pedestrian Improvements Project, and the South Auburn and Colfax Roundabout Project. The budget also includes a reduction in funding associated with the final year of the Proposition 64 grant program. Many of these grant revenues are restricted for specific capital projects and, together with transfers from other City funds, provide funding for the City’s Capital Improvement Program.

Citywide Expenditures
Anticipated expenditures for Fiscal Year 2026-27 are projected at $58.40 million, net of interfund transfers. This represents an increase of approximately $12.65 million compared to the estimated $45.76 million in expenditures for FY 2025-26. The majority of this increase is attributable to the City’s recommended $20.88 million Capital Improvement Program.

Key projects included in the capital plan include the Wolf Creek Trail Study, Centreville Bike Park Construction Project, Condon Park Baseball Improvements, Magenta Drain Restoration, sewer lining, and the City’s annual street rehabilitation projects. These investments reflect the City’s continued commitment to maintaining and improving public infrastructure, enhancing community assets, and advancing priority projects throughout the community.

The FY 2026-27 budget also includes full-year funding for all authorized positions. This budgeting approach ensures sufficient appropriation authority is available to maintain service levels and operational readiness without relying on vacancy savings to balance the budget.

Budgeted expenditures by fund type are presented in the table below.

Fiscal Year 2026-27 Budgeted Operating Expenditures
Total Expenditures = $65,250,631 (net of transfers = $58,404,176) Total planned expenditures exceed projected revenues by approximately $11.02 million in FY 2026-27. This difference does not represent an operating deficit; rather, it reflects the planned use of accumulated fund balances and carryover resources, primarily within capital project and special revenue funds, to complete one-time projects and other previously authorized expenditures. The use of these resources is consistent with the purpose for which they were accumulated and supports the City Council’s long-term infrastructure and community investment priorities. $19,946,611
$14,351,419
$13,714,574
$10,510,964
$2,522,093
$3,186,709
$668,699
$349,562
General Fund
Capital Projects Funds
Enterprise Funds
Measure E Fund
Special Revenue Funds
Measure B Fund
Trust & Agency
Assessment District Funds
$- $5,000,000 $10,000,000 $15,000,000 $20,000,000
6

Item # 11.

The budget outlined in this document provides a comprehensive view of citywide operations, organized by fund, and presents detailed financial plans for the upcoming fiscal year. These plans as designed to support the strategic goals and policy direction established by the City Council while maintaining the City’s commitment to long-term fiscal sustainability.

The following sections provide an overview of City’s principal funds and how the role each fund plays in supporting citywide operations and services.

General Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 19,534,879 $ 19,620,920 $ (86,041) FY 2026-27 Preliminary Budget $ 19,928,982 $ 19,946,611 $ (17,630) The FY 2026-27 Preliminary General Fund Budget includes projected revenues of $19,928,982 and expenditures totaling $19,946,611. This results in a minor operational gap of $17,630, which will be covered using General Fund reserves. Representing less than 0.1% of the total budget, this represents a functionally balanced budget despite significant upward pressure from mandated pension and labor costs. Key revenue and expenditure impacts to the City’s General Fund for FY 2026-27 are outlined below.

Key Revenue Impacts
The FY 2026-27 budgeted revenue represents an increase of approximately $394,000 over the projected revenue for FY 2025-26, primarily due to:
• Property Tax: Projected increases in property tax revenues, reflecting ongoing strength in the housing market and development activity.
• Transient Occupancy Tax (TOT): TOT revenues stabilizing above prior-year levels, with additional growth projected from upcoming development. • Sales Tax: Projected slight increases over the prior year, maintaining a stable upward trend for the General Fund.
• AB 109 Funds: Increased revenue from an expanded allocation to the Police Department, funding an additional Police Officer dedicated to street-level outreach, case management, participating in collaborative courts, and social work. • Paid Parking Revenue: Implementation of paid parking at the start of the fiscal year, with revenues offsetting a new Police Officer assigned to downtown parking enforcement and downtown/business interfacing.
• Interest Earnings: A slight projected decrease in future interest earnings as maturing or called bonds reinvest at lower rates, though overall yields remain stable and strong. • Reimbursements: Minor reductions in reimbursement and refund accounts due to the elimination of one-time revenues recorded in the prior year.

Key Expenditure Impacts
The FY 2026-27 budgeted expenditures reflect an increase of approximately $325,500 over projected FY 2025-26 expenditures. This increase is primarily due to:
7

Item # 11.
• Labor Costs: Increased funding to support approved citywide salary and benefit adjustments.
• CalPERS Obligations: Significant annual increases in required payments toward the City's unfunded actuarial liability.
• Utilities: Rising operational expenses for fuel, electricity, and water. • Public Safety Staffing: The addition of two Police Officers funded entirely by the new and increased revenues from AB 109 and paid parking.
• Insurance Premiums: Rising expenses for workers’ compensation and general liability insurance, which were partially mitigated by the City electing to participate in the CIRA Fire District Sub-Pool.
• Internal Controls: Operating materials budgets for many departments are being held flat at FY 2025-26 levels to support overall budget stability.

As part of the FY 2026-27 budget development process, the City continues to maintain several key Assigned Reserves within the General Fund to support long-term financial stability and organizational resiliency. These reserves are intended to help the City respond to future financial obligations, unexpected costs, economic uncertainty, and capital needs without significantly impacting ongoing operations or service levels. Current Assigned Reserve balances include:
• CalPERS Pension Stabilization Reserve - $1,500,000
• Other Post-Employment Benefits (OPEB) Reserve - $500,000 • Capital and Deferred Maintenance Reserve - $1,000,000 • Economic Contingency Reserve - $2,500,000
These reserves provide important financial flexibility in several key areas, including absorbing unexpected increases in pension and retiree health benefit costs, reducing reliance on discretionary General Fund revenues for major capital improvements and deferred maintenance projects, and helping mitigate the impacts of economic downturns or unforeseen revenue reductions.

Maintaining these reserve levels remains an important component of the City’s long-term financial planning strategy.

As of June 30, 2027, total General Fund reserves are projected to be approximately $8.40 million, consisting of both designated and undesignated reserves. Projected reserve balances are summarized below:
$ 5,919,035 Designated Reserves
$ 2,483,167 Undesignated Reserves
$ 8,402,202 Total General Fund Reserves
GF Measure E Sales Tax Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 7,631,610 $ 9,711,994 $ (2,080,384) FY 2026-27 Preliminary Budget $ 8,055,000 $ 10,510,964 $ (2,468,959) The Measure E Fund accounts for the City’s voter-approved one-cent transactions and use tax, a 8

Item # 11.
general-purpose tax that supports police and fire services, as well as streets and parks projects.

FY 2026-27, budgeted revenue are projected at $8,055,000, representing an increase of approximately $423,390 over FY 2025-26 estimated revenues of $7,631,610. This increase is primarily attributable to the anticipated surplus sale of the current aerial ladder fire truck upon delivery of the replacement apparatus, as well as an expected insurance reimbursement for a damaged police vehicle scheduled for replacement.

FY 2026-27 budgeted expenditures total $10,510,964, representing an increase of approximately $799,000 over estimated FY 2025-26 expenditures. This increase is primarily driven by the planned use of prior years’ carryover fund balance to support various street and parks projects. In addition, expenditures include the anticipated delivery and payment of a new arial ladder fire truck in the amount of $2.15 million which was ordered in December 2023, as well as a one-time records management system project, including software, server infrastructure, and implementation costs totaling approximately $425,000.

Measure E funds are anticipated to support several key capital and infrastructure projects during FY 2026-27, including:
• Condon Park Improvements
• Loma Rica Trail Improvements
• Magenta Drain Restoration (in conjunction with other funding sources) • Wolf Creek ATP Connectivity Project (in conjunction with other funding sources) • Street Pavement Rehabilitation totaling approximately $930,000 The Measure E Fund provides funding for 18 full-time equivalent (FTE) positions, including 9 FTE in the Police Department and 9 FTE in the Fire Department. All Measure E funded positions are fully budgeted and assumed to be filled throughout FY 2026-27.

City staff met with the Measure E Oversight Committee on May 19, 2026, to review key elements of the FY 2026-27 budget prior to its final adoption in June.

As of June 30, 2027, the Measure E Fund is projected to have an estimated ending fund balance of $12,995. These remaining funds may be appropriated in future fiscal years for eligible Measure E purposes.

GF Measure B Sales Tax Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 2,760,000 $ 1,820,923 $ 939,077 FY 2026-27 Preliminary Budget $ 2,785,000 $ 3,186,709 $ (401,709) The Measure B Fund accounts for the City’s voter-approved 3/8-cent transactions and use tax, a general-purpose tax dedicated to reducing the risk of catastrophic wildfire and extreme weather.

Funding supports additional firefighting personnel, vegetation management, emergency evacuation planning, and related wildfire mitigation initiatives.

For FY 2026-27, projected revenue total $2,785,000, while budgeted expenditures total $3,186,709. As tax collection began in October 2024, FY 2026-27 represents the second full year of Measure B fund program implementation. With staffing levels continuing to be established and 9

Item # 11.
foundational program elements being developed, planned expenditures include green waste collection projects, development of long-term green waste disposal solutions, and the launch of a grant program to assist businesses and residents with fuel reduction efforts.

Additional expenditures include the purchase of equipment intended to improve operational flexibility and support multiple fuel reduction initiatives to be identified and implemented throughout the fiscal year.

The Measure B Fund provides funding for 12 full-time equivalent (FTE) positions, including 3 FTE in Risk Reduction and 9 FTE in the Fire Department. All Measure B-positions are fully budgeted and assumed to be filled throughout FY 2026-27.

City staff met with the Measure B Oversight Committee on May 19, 2026, to review key elements of the FY 2026-27 budget prior to its anticipated adoption in June.

As of June 30, 2027, the Measure B Fund is projected to have an estimated ended fund balance of $1,770,196, which may be appropriated in future fiscal years to support eligible Measure B initiatives.

Water Enterprise Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 2,652,394 $ 3,645,849 $ (993,455) FY 2026-27 Preliminary Budget $ 2,721,200 $ 3,023,104 $ (301,904) FY 2026-27 Water Fund revenues are projected at $2,721,200, representing a slight increase over FY 2025-26 estimated revenues. The increase in primarily attributable to the approved water rate adjustments adopted as part of the City’s Water Rate Study.

FY 2026-27 budgeted expenditures total $3,023,104, representing a decrease of approximately $622,700 compared to FY 2025-26 estimated expenditures. This reduction is primarily due to the completion of the water main replacement associated with the South Auburn Street Renovation Project, as well as a reduction in the allocation for ongoing maintenance needs at the water treatment plant.

All other operating materials and service budgets are being maintained a levels generally consistent with FY 2025-26 in order to support overall budget stability while the fund continues to be evaluated for future operational and capital needs.

The Water Fund is projected to end FY 2026-27 with an estimated fund balance of approximately $1.23 million. Of this amount, approximately $1.21 million is reserved for specific purposes, leaving an estimated unreserved balance of approximately $22,500. This projection assumes completion of all planned maintenance activities and capital improvement projects by fiscal yearend.

Sewer Enterprise Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 6,132,692 $ 5,428,946 $ 703,726 FY 2026-27 Preliminary Budget $ 6,130,000 $ 10,691,470 $(4,561,470) FY 2026-27 Sewer Fund revenues are projected at $6,130,000, representing a slight decrease from 10

Item # 11.

FY 2025-26 estimated revenues. The decrease is primarily attributable to reduced interest earnings as maturing or called bonds are reinvested at lower interest rates, although overall investment yields remain stable.

FY 2026-27 budgeted expenditures total $10,691,470, representing an increase of approximately $5.26 million over FY 2025-26 estimated expenditures. This increase is primarily driven by the carryover and continuation of several major capital improvement projects, including:
• Annual Wastewater Treatment Plant Upgrades
• Slate Creek Lift Station Project
• Sewer Lining Project
• Taylorville Lift Station Project
FY 2026-27 also marks the first fiscal year in which debt service payments for both the automated meter reading equipment lease, originally executed in 2011, and the 2011 Wastewater Refunding Bonds issued on August 1, 2011, are no longer included in the debt service schedule.

All other operating and service budgets were reviewed and adjusted as necessary to reflect departmental operational needs and anticipated increases in service-related costs.

The Sewer Fund is projected to end FY 2026-27 with an estimated fund balance of approximately $6.36 million. Of this amount, $3.69 million is reserved for specific purposes, leaving an estimated unreserved balance of approximately $2.67 million. This projection assumes completion of all planned capital improvement projects by fiscal year-end.

State of California Gas Tax Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 1,117,671 $ 1,050,884 $ 66,787 FY 2026-27 Preliminary Budget $ 852,593 $ 1,135,000 $ (282,407) The Gas Tax Fund accounts for revenues received from the Highway User Tax Account (HUTA), Senate Bill 1 (SB-1) Road Maintenance and Rehabilitation Account (RMRA), and pass-through funding from the Nevada County Transportation Commission (NCTC). These revenues are restricted for eligible transportation-related expenditures.

For FY 2026-27, Gas Tax Fund revenues are projected at $852,593, representing a decrease of approximately $265,000 compared to FY 2025-26 estimated revenues. The decrease is primarily attributable to a one-time transfer received in FY 2025-26 from the Special Projects Fund for the Mill Street Parking Lot Project and to reconcile fund balances. Excluding this transfer, projected ongoing Gas Tax revenues would reflect a modest increase of approximately $17,112, generally consistent with scheduled SB 1 rate adjustments.

FY 2026-27 budgeted expenditures total $1,135,000, representing an increase of approximately $84,000 over FY 2025-26 estimated expenditures. Planned appropriations include street rehabilitation projects funded with RMRA revenues, sidewalk repairs, annual street maintenance activities, and transfers to the Traffic Safety Fund to support streetlight utility costs.

The Gas Tax Fund is projected to end FY 2026-27 with an estimated remaining fund balance of approximately $20,730.
11

Item # 11.

Traffic Safety Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 191,400 $ 191,400 $ 0
FY 2026-27 Preliminary Budget $ 212,000 $ 212,000 $ 0
The Traffic Safety Fund accounts for revenues generated from parking citations and transfers from the Gas Tax Fund, which are primarily used to support citywide streetlight utility costs and related traffic safety expenditures.

Revenues for FY 2026-27 are projected to remain generally consistent with prior year levels, with modest increases reflecting updated estimates for parking citation activity and operating transfers.

Expenditures are also expected to remain stable and are budgeted to fully support ongoing streetlight utility and traffic safety-related costs.

The FY 2026-27 Preliminary Budget is structurally balanced, with all projected revenues fully allocated toward planned expenditures. As a result, the Traffic Safety Fund is projected to have no remaining fund balance at the end of FY 2026-27.

Development Fee Projects Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 444,804 $ 0 $ 444,804
FY 2026-27 Preliminary Budget $ 65,000 $ 720,000 $ (655,000) The Development Impact Fee Fund accounts for the receipt and use of AB-1600 Development Impact Fees, which are restricted for nexus-based capital projects intended to mitigate the impacts of new development within the community.

Development Impact Fee Fund revenues for FY 2026-27 are projected to consist primarily of interest earnings, estimated at approximately $65,000. Because development activity and related fee collections can fluctuate significantly from year to year, revenues will continue to be monitored, and the budget may be adjusted during the fiscal year as additional information becomes available.

The FY 2026-27 Preliminary Budget includes expenditures for three Development Impact Fee eligible projects: the Storm Drain Master Plan, the Bennett & Ophir Circulation Project, and the Centennial Drive Realignment Project. These are the only projects currently budgeted within the Development Impact Fee Fund for FY 2026-27. If any of these projects are not completed during the fiscal year, the remaining appropriations are expected to be carried forward into FY 2027-28, subject to City Council approval.

The Development Impact Fee Fund is projected to maintain an estimated ending fund balance of approximately $2.36 million as of June 30, 2027. These funds remain legally restricted for eligible future capital improvement projects associated with growth and development impacts.

Capital Improvements Projects Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 7,611,866 $ 7,000,615 $ 611,251 FY 2026-27 Preliminary Budget $ 11,789,543 $ 11,789,543 $ 0 12

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The Capital Projects Fund accounts for most non-enterprise capital improvement projects citywide. While the General Fund primarily supports day-to-day operations and municipal services, the Capital Projects Fund provides a centralized mechanism for managing multi-year and multi-funded capital projects. This structure supports legal compliance, financial transparency, asset tracking, and efficient project management.

Capital projects are generally funded through restricted or non-discretionary revenue sources, including grants, development impact fees, and transfers from other City funds.

For FY 2026-27, Capital Projects Fund revenues and expenditures are both budgeted at approximately $11.79 million. Project appropriations have been updated to reflect current cost estimates, project schedules, and anticipated funding availability.

Major new and continuing projects included in the FY 2026-27 Capital Projects Fund include:
• Wolf Creek Trail Study
• Wolf Creek ATP Connectivity Project
• Condon Park Baseball Improvements
• Centreville Bike Park Construction Project
• Magenta Drain Restoration Project
• McCourtney Road Pedestrian Improvements
• Annual Street Rehabilitation Program
• South Auburn and Colfax Roundabout Project
These projects are funded through a combination of grant sources, including Congestion Mitigation and Air Quality (CMAQ), Active Transportation Program (ATP), and Environmental and Climate Resiliency Grants (ECRG), as well as transfers from other City funds, including the General Fund, Measure E Fund, Gas Tax Fund, Traffic Safety Fund, Developer Impact Fee Fund, and Special Projects Fund.

Special Projects Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 1,260,202 $ 1,565,766 $ (305,564) FY 2026-27 Preliminary Budget $ 160,000 $ 2,561,876 $ (2,401,876) The Special Projects Fund accounts for capital improvement projects that are funded through designated revenue sources outside of the City’s primary operating funds. For FY 2026-27, projected revenues primarily consist of interest earnings and Regional Transportation Mitigation Fee (RTMF) revenues received from the County of Nevada.

The significant increase in expenditures for FY 2026-27 is primarily attributable to the planned use of previously accumulated funding for major park and recreation improvement projects. In FY 2021-22, the City issued approximately $6 million in debt financing dedicated to future park improvements. To date, approximately $3.88 million of those proceeds has been expended on approved capital improvement projects.

The FY 2026-27 Preliminary Budget recommends allocating the remaining approximately $2.2 13

Item # 11.
million toward three major capital improvement projects:
• Centreville Bike Park Project
• Lyman Gilmore lighting and site improvements
• Condon Park baseball improvement projects
In addition, approximately $300,000 is budgeted for transfer to the Capital Projects Fund to support the Wolf Creek ATP Connectivity Project.

Following the planned use of these funds, the Special Projects Fund is projected to maintain an estimated ending fund balance of approximately $3.23 million as of June 30, 2027. Remaining fund balance will be available to support future capital improvement needs and other eligible projects.

General Fund Multi-Year Forecast
To evaluate the City’s long-term ability to sustain current service levels and program delivery, a Multi-Year Forecast has been prepared for the General Fund, which serves as the primary funding source for most non-enterprise municipal services. This forecast is intended to function as a strategic planning tool to assess fiscal sustainability and identify potential long-term financial challenges.

The forecast incorporates a variety of known cost drivers, including negotiated salary adjustments, projected increases in CalPERS retirement contributions, annual allocations for capital projects and infrastructure maintenance, and moderate growth in other operational expenditures. On the revenue side, the model applies conservative growth assumptions to key discretionary revenue sources, including property tax, sales tax, transient occupancy tax, and franchise fees.

The purpose of the forecast is to provide a clear understanding of the City’s ability to maintain existing service levels under anticipated economic conditions and to support informed long-term financial planning decisions. As reflected in the forecast model, the General Fund is projected to close Fiscal Year 2026-27 with a slight operating deficit of approximately $17,629. Although an $(307,963)
$146,207
$(86,043)
$(17,629)
$(93,915)
$11,959
$334,703
$(400,000)
$(300,000)
$(200,000)
$(100,000)
$-
$100,000
$200,000
$300,000
$400,000
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated
FY 2026-27
Proposed
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
$22,000,000

ANNUAL SURPLUS / (DEFICIT)

ANNUAL REVENUES / EXPENDITURES
General Fund Revenue and Expenditures
General Fund Revenues General Fund Expenditures Surplus / (Deficit) 14

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additional deficit is projected in FY 2027-28, forecasted activity beginning in FY 2028-29 indicates a return to positive annual operating balances, assuming current revenue and expenditure trends continue.

The forecast is based on several conservative fiscal planning assumptions, including scheduled salary step increases under current labor agreements, estimated personnel costs, and moderate growth in general operating expenditures. The model also reflects only those salary increases formally approved by the City Council. Actual personnel and pension-related costs may vary depending on future labor negotiations, staffing levels, and other operational factors.

CalPERS-related expenditures remain one of the most significant cost drivers impacting the General Fund. Based on current actuarial projections and employer contribution schedules, annual pension-related costs for both safety and miscellaneous employee classifications are projected to range from approximately $2.91 million to $3.18 million through FY 2029-30. These projections include both normal cost contributions and required unfunded accrued liability (UAL) payments.

In addition, CalPERS has identified the potential for increased rate volatility in future years as investment returns fluctuate and actuarial assumptions evolve. As a result, actual pension costs could increase at a faster pace than currently modeled, representing a significant long-term fiscal risk. These obligations are established by CalPERS and are not subject to local negotiation or reduction through City Council action. Accordingly, the forecast should be viewed not as a guarantee of future financial outcomes, but as a planning tool intended to identify potential structural budget challenges early and support proactive decision-making.

Although the forecast reflects an improving fiscal outlook beginning in FY 2028-29, continued caution is warranted. Economic uncertainty, ongoing pension cost pressures, and potential funding obligations associated with Measure E continue to present meaningful long-term fiscal challenges.

Ongoing conservative fiscal management, regular monitoring of financial conditions, and periodic updates to the forecast model will remain essential to maintaining the long-term sustainability of General Fund operations.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 23-24
Actual
FY 24-25
Actual
FY 25-26
Estimated
FY 26-27
Proposed
FY 27-28
Forecast
FY 28-29
Forecast
FY 29-30
Forecast
CalPERS Employer Costs - General Fund
Normal Costs CalPERS UAAL Costs UMPQUA POB Bond Costs Refunded POB Bond Costs $2,913,114

14.6%
$3,175,619

15.0%
15

Item # 11.

CITY OF GRASS VALLEY
FISCAL YEAR 2026-27 FINAL BUDGET

SCHEDULE OF FUNDS PRESENTED
Fund Description______________________________________
General Fund The City’s primary operating fund. It accounts for all financial activities not legally or administratively required to be recorded in other funds.

GF Measure E Sales Tax Fund Memo fund to the General Fund established to track revenue from the one-cent sales tax measure approved by voters in 2018. Funds support public safety, parks, street
maintenance, and related services.

GF Measure B Sales Tax Fund Memo fund to the General Fund was created to account for the 3/8-cent sales tax measure passed by voters in 2024.

Revenues are designated for additional firefighters,
vegetation management, and emergency evacuation
planning.

Enterprise Funds:

Water Enterprise Fund Accounts for the operation, maintenance and capital improvements of the City’s water treatment and distribution system.

Sewer Enterprise Fund Accounts for the operation, maintenance and capital improvements of the City’s wastewater treatments plant and collections facilities.

Special Revenue Funds:

State of California Gas Tax Fund Tracks state gas tax revenues allocated for street maintenance, including RMRA (Road Maintenance &
Rehabilitation Act) and funds per Streets and Highways
Code Sections 2105, 2106, 2107, and 2107.5.

Traffic Safety Fund Accounts for revenues supporting traffic enforcement, accident prevention, and associated equipment.

Fire Reserve Fund Manages funds received - typically from Fire Strike Team participation - for fire equipment replacement and
maintenance.

EPA Brownfield Site Grant Fund Tracks expenditures and reimbursements for EPA-approved environmental projects.
16

Item # 11.

CITY OF GRASS VALLEY
FISCAL YEAR 2026-27 FINAL BUDGET

SCHEDULE OF FUNDS PRESENTED
Fund Description______________________________________
Developer Fee Project Fund Accounts for fees collected from development projects to offset impacts on City infrastructure and public services.

Vehicle Replacement Fund Supports the City’s vehicle replacement program; costs are allocated to user departments.

Elizabeth Daniels Park Fund Accounts for revenues and expenses related to the maintenance and operation of Elizabeth Daniels Park.

Animal Shelter Fund Tracks funds received for operation and support of the Animal Shelter.

Capital Projects Funds:

Capital Improvement Projects Fund Supports the construction and acquisition of City-owned public facilities and major infrastructure.

Special Projects Fund Designated for the construction and development of specific one-time capital projects.

Maintenance Assessment District Funds:

All funds in this category track revenues and expenditures for the maintenance of landscaping, lighting, and infrastructure within their respective district boundaries:

Whispering Pines Landscaping & Lighting Fund
Litton P. 1 L&L Fund
Morgan Ranch Landscaping & Lighting Fund
Ventana Sierra Landscaping & Lighting Fund
Scotia Pines Landscaping & Lighting Fund
MA Dist. 2003-1 (Morgan Ranch Unit 7) Fund
MR West BAD No 2010-1 Fund
MR West L&L No. 1988-2 Annex Fund
Ridge Meadows L&L 2016-1 Fund
Ridge Meadows BAD 2016-1 Fund
Loma Rica Ranch Landscaping & Lighting Fund
17

Item # 11.

CITY OF GRASS VALLEY
FISCAL YEAR 2026-27 FINAL BUDGET

SCHEDULE OF FUNDS PRESENTED
Fund Description______________________________________
Trust & Agency / Internal Service Funds:

Downtown Assessment District Used for beautification, maintenance, and improvement of the Downtown Assessment area.

GV Successor Agency Fund Accounts for the dissolution of the former Grass Valley Redevelopment Agency pursuant to ABX1 26 (effective
October 2011).

HOME / Housing Funds:

These funds track revenues, expenditure, and loan receivables for housing programs funded by HOME grants:
02-HOME-0586 Glenbrook Apts.
09-HOME-6272 1st Time Homebuyers
12-HOME-8564 First Time Homebuyers
HOME Grant 1st Time Homebuyers
99-HOME-0369 First Time Homebuyers
00-HOME-0461 Fund Cedar Park Apts.
00-HOME-14968 FTHB
CDBG Block Grant Funds:

These funds account for revenues, expenditures, and loans associated with Community Development Block Grant (CDBG) programs:
04-STBG-1960 TIG Housing Rehabilitation
CDBG
CDBG Revolving Fund
Revolving Loan Fund – Business Loans
95-STBG-897 – Housing and Instructure
99-STBG-1362 – Housing & Child Care Center
CDBG Housing and Doris Drive
Housing Rehab – 04-STBG-1900
18

Item # 11.

City of Grass Valley
Fiscal Year 2026-27 Final Budget
Capital Outlay / Project Reconciliation
Fund Capital Outlay / Project Outlay Project_____
General Fund
Portion of Security Gate @ AT&T Building $ 10,000
Measure E Fund
• Police Police Vehicles Leases $ 275,000
Police Equipment / Buildouts 91,500
Records Management Implementation 350,000
New Server for Records Management 75,000
• Fire Fire Truck $ 2,151,138
Water Fund
Water Treatment Plan Maintenance $ 80,000
Annual Water Maintenance 150,000
Portion of Security Gate @ AT&T Building 10,000
Sewer Fund
Flygt Controllers for Lift Stations $ 125,000
Portion of Security Gate @ AT&T Building $ 10,000
Sewer Manhole Rehabilitation Project 200,000
Sewer Lining Project 2,500,000
Annual Sewer Maintenance 100,000
Annual WWTP Project 1,400,000
Taylorville Lift Station 400,000
Sewer Main Replacement Project 460,000
Slate Creek Lift Station 700,000
Capital Projects Fund
Storm Drainage Master Plan $ 320,000
Annual Street Maintenance Projects 180,000
Annual Street Rehabilitation Projects 1,330,000
Annual Storm Drain Maintenance Projects 50,000
Equitable Community Revitalization Grant 1,987,043
NCTC Planning 7,500
Bank Street Bridge 115,000
Wolf Creek ATP Connectivity Project 1,000,000
Wolf Creek Trail Study 200,000
McCourtney Road Pedestrian Improvements 1,035,000
Bennett & Ophir Circulation 100,000
19

Item # 11.

Centennial Drive Realignment $ 300,000
South Auburn & Colfax Roundabout 1,350,000
Annual Sidewalk & Accessibility Projects 20,000
Playground Maintenance 25,000
Measure E Street Rehabilitation Projects 930,000
Measure E Park Projects 240,000
Magenta Drain Restoration Project 400,000
Park Projects – Miscellaneous 2,200,000
__________________________
Citywide Capital Outlay / Project Totals: $ 3,067,638 $ 17,809,543 $ 20,877,181
Note: The information presented identifies the funds in which each capital outlay or project is fully appropriated. Projects with multiple funding sources, reflected as transfers in and out, are shown within the fund where the full project is accounted for. 20

Item # 11.

Total Estimated Estimated
Fund Balance Fund Balance Fund Balance
Fund - Description 6/30/2025 Revenues Expenditures 6/30/2026 Revenues Expenditures 6/30/2027 100 - General Fund $ 8,505,872 $ 19,534,879 $ 19,620,920 $ 8,419,831 $ 19,928,982 $ 19,946,611 $ 8,402,202 200 - GF Measure E Sales Tax Fund 4,549,343 7,631,610 9,711,994 2,468,959 8,055,000 10,510,964 12,995 207 - GF Measure B Sales Tax Fund 1,232,828 2,760,000 1,820,923 2,171,905 2,785,000 3,186,709 1,770,196 Enterprise Funds
500 - Water Enterprise Fund $ 2,528,141 $ 2,652,394 $ 3,645,849 $ 1,534,686 $ 2,721,200 $ 3,023,104 $ 1,232,782 510 - Sewer Enterprise Fund 9,874,641 6,132,672 5,428,946 10,578,367 6,130,000 10,691,470 6,016,897 Special Revenue Funds
201 - State of California Gas Tax Fund $ 236,350 $ 1,117,671 $ 1,050,884 $ 303,137 $ 852,593 $ 1,135,000 $ 20,730 202 - Traffic Safety Fund - 191,400 191,400 - 212,000 212,000 - 203 - Fire Reserve Fund 370,359 500,992 231,565 639,786 264,000 200,000 703,786 205 - EPA Brownfield Site Assessment Fund 3,607 61,638 65,245 - 123,235 123,235 - 206 - Developer Fee Project Fund 2,573,317 444,804 - 3,018,121 65,000 720,000 2,363,121 225 - Vehicle Replacement Fund 18,781 200 18,797 184 7,044 7,044 184 260 - Proposition 64 PH&S Grant Program (533,748) 1,752,902 1,333,845 (114,691) 239,505 124,814 - 450 - Elizabeth Daniels Park Fund 109,206 3,000 - 112,206 3,000 - 115,206 451 - Animal Shelter Fund 2,276 60 - 2,336 60 - 2,396
Capital Projects Funds
300 - Capital Improvements Projects Fund $ (719,375) $ 7,611,866 $ 7,000,615 $ (108,124) $ 11,796,587 $ 11,789,543 $ (101,080) 310 - Special Projects Fund 5,840,471 1,260,202 1,565,766 5,534,907 160,000 2,561,876 3,133,031 Assessment District Funds
210 - Whispering Pines Landscaping & Lighting $ 68,757 $ 32,613 $ 25,682 $ 75,688 $ 33,145 $ 75,650 $ 33,184 211 - Litton P. 1 L&L 18,052 7,435 4,597 20,890 7,523 20,977 7,436 212 - Morgan Ranch Landscaping & Lighting Fund 70,520 31,883 22,029 80,374 32,097 81,258 31,213 213 - Ventana Sierra Landscaping & Lighting (1,469) 4,658 7,986 (4,797) 6,281 8,441 (6,957) 214 - Scotia Pines Landscaping & Lighting Fund 353 4,760 5,652 (539) 4,880 7,691 (3,350) 215 - MA Dist. 2003-1 (Morgan Ranch Unit 7) 19,919 1,030 559 20,390 680 15,482 5,588 216 - MR West BAD No 2010-1 12,085 1,080 456 12,709 950 10,749 2,911 217 - MR West L&L No. 1988-2 Annex 7,810 710 680 7,840 550 7,834 556 218 - Ridge Meadows L&L 2016-1 6,438 9,620 8,196 7,862 10,700 8,129 10,433 219 - Ridge Meadows BAD 2016-1 16,190 1,155 635 16,710 950 12,703 4,957 220 - Loma Rica Ranch Landscaping & Lighting Fu (1,563) 160,581 66,246 92,772 161,561 100,648 153,685 Trust & Agency / Internal Service Funds
770 - Downtown Assessment District Fund $ 54,089 $ 65,000 $ 95,637 $ 23,452 $ 65,500 $ 65,640 $ 23,312 780 - Grass Valley Successor Agency Fund 680,203 573,374 601,422 652,155 563,137 603,059 612,233 City of Grass Valley
Budgeted Funds Synopsis
Annual Operations and Fund Balance
Fiscal Year 2026-27 Proposed Budget
Fiscal Year 2025-26 Fiscal Year 2026-27
---FY 2025-26 Estimated--- ---FY 2026-27 Proposed---
21

Item # 11.

City of Grass Valley
Budgeted Funds Synopsis
Annual Operations and Fund Balance
Fiscal Year 2026-27 Proposed Budget
Total Estimated Estimated
Fund Balance Fund Balance Fund Balance
Fund - Description 6/30/2025 Revenues Expenditures 6/30/2026 Revenues Expenditures 6/30/2027 CDBG & HOME Loan / Program Income Funds
230 - 02-HOME-0586 Glenbrook Apts. $ 4,421,230 $ 32,713 $ 3,500 $ 4,450,443 $ 32,713 $ 3,500 $ 4,479,656 231 - 09-HOME-6272 1st Time Homebuyers 1,053,787 34,000 - 1,085,239 35,000 - 1,117,691 232 - 12-HOME-8564 First Time Homebuyers 285,492 6,569 - 292,061 6,569 - 298,630 233 - HOME Grant 1st Time Homebuyers 652,052 8,985 10,000 651,037 8,985 10,000 650,022 234 - 99-HOME-0369 First Time Homebuyers 450,158 1,646 - 451,804 1,646 - 453,450 235 - 00-HOME-0461 Cedar Park Apts. 1,971,721 48,184 3,500 2,016,405 48,184 3,500 2,061,089 236 - 00-HOME-14968 FTHB 79,734 1,500 - 81,234 1,500 - 82,734 240 - 04-STBG-1960 TIG Housing Rehabilitation $ 71,323 $ - $ - $ 71,323 $ - $ - $ 71,323 241 - CDBG 4,152 249 8,000 (3,599) 250 5,000 (8,349)
242 - CDBG Revolving Fund 180,530 1,720 264 181,986 1,720 264 183,442 243 - Revolving Loan Fund - Business Loans 101,498 - - 101,498 - - 101,498 247 - 95-STBG-897 - Housing and Infrastructure 15,098 320 240 15,178 250 240 15,188 249 - 99-STBG-1362 - Housing & Child Care Cent 110,000 - - 110,000 - - 110,000 250 - CDBG Housing and Doris Drive 27,055 60 222 26,893 30 222 26,701 251 - Housing Rehab - 04-STBG-1900 370,884 7,104 - 377,988 7,104 - 385,092 Total Estimated Estimated
Total Budget (Excluding CDBG & HOME): Fund Balance Est. Fund Balance Est. Fund Balance 6/30/2025 Revenues Expenditures 6/30/2026 Revenues Expenditures 6/30/2027 General Fund $ 8,505,872 $ 19,534,879 $ 19,620,920 $ 8,419,831 $ 19,928,982 $ 19,946,611 $ 8,402,202 Measure E Fund 4,549,343 7,631,610 9,711,994 2,468,959 8,055,000 10,510,964 12,995 Measure B Fund 1,232,828 2,760,000 1,820,923 2,171,905 2,785,000 3,186,709 1,770,196 Enterprise Funds 12,402,782 8,785,066 9,074,795 12,113,053 8,851,200 13,714,574 7,249,679 Special Revenue Funds 2,780,148 4,072,667 2,891,736 3,961,079 1,766,437 2,522,093 3,205,423 Capital Projects Funds 5,121,096 8,872,068 8,566,381 5,426,783 11,956,587 14,351,419 3,031,951 Assessment District Funds 217,092 255,525 142,718 329,899 259,317 349,562 239,654 Trust & Agency Funds 734,292 638,374 697,059 675,607 628,637 668,699 635,545 Total: $ 35,543,453 $ 52,550,189 52,526,525 $ 35,567,117 $ 54,231,160 65,250,632 $ 24,547,644 LESS: Transfers: $ (6,771,339) (6,771,339) $ (6,846,455) (6,846,455) Total Operating Budget Net of Transfers: $ 45,778,850 45,755,186 $ 47,384,705 58,404,178 Fiscal Year 2025-26 Fiscal Year 2026-27
Fiscal Year 2025-26 Fiscal Year 2026-27
---FY 2025-26 Estimated--- ---FY 2026-27 Proposed---
---FY 2025-26 Estimated--- ---FY 2026-27 Proposed---
22

Item # 11.

Actual Actual Actual Estimated Proposed
REVENUES FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Taxes & Assessments $ 13,288,816 13,929,123 14,307,964 14,823,759 15,306,041 Licenses & Permits 287,918 264,756 293,123 263,477 269,370 Franchises 991,507 1,010,504 1,078,630 1,090,506 1,132,531 Fines & Forfeitures 171 432 1,100 1,305 200
Charges for Services 520,356 619,486 722,374 684,704 916,775 Intergovernmental 656,238 354,170 364,023 798,020 623,322 Use of Money & Property 67,450 382,438 280,111 250,812 211,000 Reimbursements 959,109 1,294,498 1,381,183 1,286,215 1,189,332 Miscellaneous Revenue 53,479 52,562 255,428 95,018 41,000 Transfers In 466,970 453,855 516,425 241,063 239,411
TOTAL REVENUES $ 17,292,014 18,361,824 19,200,361 19,534,879 19,928,982

EXPENDITURES
City Council (101) $ 77,938 57,012 63,859 68,004 64,955 City Manager (102) 372,011 367,821 455,339 443,277 412,142 Human Resources (103) 36,544 25,331 22,763 25,000 25,000 Finance (104) 550,711 465,197 490,819 357,140 385,554
Information Technology (105) 337,029 383,438 344,356 460,416 477,395 City Attorney (106) 387,818 367,486 255,704 236,250 251,250 Police Department (201) 5,446,921 6,068,553 6,045,051 6,316,540 6,587,064 Animal Services (202) 282,385 260,639 292,481 275,651 285,514 Fire Department (203) 3,761,920 4,112,355 4,086,888 4,514,772 4,435,797 Community Development - Planning (301) 475,742 311,861 310,909 333,911 365,401 Community Development - Building (302) 494,801 467,140 475,968 406,027 413,070 Public Works - Administration & Engineering (401) 327,616 410,834 434,754 382,841 379,359 Public Works - Streets Maintenance (402) 496,744 592,128 486,818 514,530 517,402 Public Works - Fleet Services (403) 312,349 277,692 364,057 461,919 449,924 Public Works - Facilities (404) 138,972 154,009 130,723 116,269 122,191 Public Works - Capital (406) - 22,299 10,850 - -
Parks and Recreation - Administration (501) 570,469 617,794 639,767 620,811 603,930 Parks and Recreation - Swimming Pool (502) 128,278 196,969 145,156 138,113 140,040 Parks and Recreation - Recreation (503) 27,111 50,371 41,314 15,310 16,960 Non-Departmental (601) 2,118,476 1,807,838 2,225,668 2,335,338 2,500,781 Debt Service (601) 1,446,701 1,469,455 1,451,211 1,433,862 1,430,837 Appropriation for Contingency (601) 164,874 111,612 49,626 89,939 - Transfers Out (601) 628,556 71,957 230,074 75,000 82,044 TOTAL EXPENDITURES $ 18,583,966 18,669,791 19,054,155 19,620,920 19,946,611 Excess / (Deficit) of Revenues over Expenditures $ (1,291,952) (307,967) 146,206 (86,041) (17,630) Beginning Fund Balance $ 9,959,585 8,667,633 8,359,666 8,505,872 8,419,831 Ending Fund Balance $ 8,667,633 8,359,666 8,505,872 8,419,831 8,402,202 Less - Designated Reserves:

Police Department Property Deposits $ 22,846 42,944 20,741 49,268 49,268 Tree Preservation 10,701 10,701 10,701 10,701 10,701
Whispering Pines 153,160 153,160 153,160 153,160 153,160 PARSAC Claim Reserves 75,000 75,000 75,000 75,000 75,000 ADA Access - SB 1186 14,232 14,232 16,724 17,228 17,228 PEG Reserves 93,594 3,941 6,627 6,627 6,627
Corporation Yard Remodel Funds 267,051 267,051 82,051 82,051 82,051 Nevada City Fire Apparatus Funds 25,000 25,000 25,000 25,000 25,000 Pension Stabilization Reserve 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 OPEB Stabilization Reserve 500,000 500,000 500,000 500,000 500,000 Capital and Deferred Maintenance Reserve 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Economic Contingency Reserve 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 Total Designated Reserves $ 6,161,584 6,092,029 5,890,004 5,919,035 5,919,035 Amount Not Obligated at Year End $ 2,506,049 2,267,637 2,615,868 2,500,796 2,483,167 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue and Expenditure Summary
23

Item # 11.

Actual Actual Actual Estimated Proposed
Description FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Secured & Unsecured Property Taxes $ 3,220,979 3,347,070 3,513,049 3,702,364 3,925,458 Supplemental Property Taxes 167,438 111,588 67,811 76,868 70,000 Property Tax Homeowners Exemption (HOPT) 23,315 20,628 20,976 20,946 20,946 Property Tax in Lieu of VLF 1,503,671 1,561,713 1,642,012 1,707,459 1,767,220 RPTTF Residual Property Tax Distributions 256,239 506,610 490,626 512,575 512,575 Real Estate Transfer Taxes 66,225 64,649 88,553 82,447 83,271 Sales Tax 7,761,819 7,850,805 7,639,547 7,770,000 7,841,000 Sales Tax Payment to Nevada County (1,158,880) (1,028,389) (979,524) (1,010,100) (1,019,330) Proposition 172 Public Safety Augmentation 157,009 147,664 145,034 150,200 149,900 Transient Occupancy Tax 1,033,199 1,033,225 1,119,104 1,159,000 1,285,000 Fire Department Assessments 257,802 276,451 309,645 317,000 325,000 Cannabis Excise Tax - 37,109 251,131 335,000 345,000
TOTAL TAXES & ASSESSMENTS $ 13,288,816 13,929,123 14,307,964 14,823,759 15,306,041 Business Licenses $ 200,703 201,877 209,090 202,000 211,000 Animal Licenses 5,040 2,502 4,332 4,000 3,000
MVLF Residual Fees 13,958 16,820 21,459 20,808 20,500
SB-1186 Fee (ADA) 7,234 7,006 7,451 - -
Fire Department Permits 1,925 1,320 1,795 3,500 1,700
Police Department Permits 27,233 4,220 17,599 5,000 5,000 Tobacco Licenses 3,000 3,100 6,012 3,000 3,000
Gaming Licenses 1,336 1,336 1,336 1,169 1,169
Bicycle Licenses 1 - 1 - 1
Tree Removal Permits 4,760 4,390 4,698 4,000 4,000
Parking Lot Permits 22,728 22,185 19,350 20,000 20,000
TOTAL LICENSES & PERMITS $ 287,918 264,756 293,123 263,477 269,370 PG&E Franchise Fee 205,383 226,011 267,970 280,506 294,531 Cable TV Franchise Fee 234,122 192,517 159,606 130,000 128,000 Solid Waste Franchise Fee 552,002 591,976 651,054 680,000 710,000 TOTAL FRANCHISES $ 991,507 1,010,504 1,078,630 1,090,506 1,132,531 Business License Penalties $ 171 432 500 1,305 200
Code Enforcement Penalties - - 600 - -
TOTAL FINES & FORFEITURES $ 171 432 1,100 1,305 200
Planning Fees $ 53,070 52,799 87,280 90,000 85,000
Building Fees 350,746 336,067 404,293 360,000 370,000
Fire Department Plan Check Fee 15,258 18,663 20,091 16,000 16,000 Fire Department Miscellaneous 215 20,490 16,274 13,000 15,000 Police Department Miscellaneous 12,053 17,688 16,441 12,000 3,000 Police Department Vehicle Abatement (9,521) 40,841 20,369 30,000 20,000 Police Dept - Report Copies 1,022 993 1,316 500 700
Police Dept - Repossession Fees 15 5 190 75 75
Police Dept - AB 109 - - - - 100,000
Paid Parking Revenue 7,073 5,762 11,883 20,000 170,000
Engineering Fees 31,177 25,781 10,102 15,000 15,000
Mill Street Encroachment Permit 1,743 21,525 20,345 21,645 20,000 Animal Shelter - Dogs Redeemed 19,547 13,862 12,398 6,000 7,000 Animal Shelter - Other Revenues - - 6,538 20,000 20,000 Parks - Field Rentals 23,108 38,652 67,973 50,000 50,000 Parks - Building Rentals 9,305 17,019 22,780 21,356 20,000 Parks - Other Fees and Charges 5,545 9,339 4,101 9,128 5,000 TOTAL CHARGES FOR SERVICES $ 520,356 619,486 722,374 684,704 916,775 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue Account Detail (Fund 100)
24

Item # 11.

Actual Actual Actual Estimated Proposed
Description FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue Account Detail (Fund 100)
Police - Other Grants $ 25,000 - 3,853 - -
COPS Grant - SLESF 190,271 186,159 194,663 201,537 190,000 Miscellaneous State Grants 118,682 - - - -
Miscellaneous Federal Grants - - - 113,500 -
Police POST Reimbursements 18,143 25,006 19,828 10,957 15,000 NJUHS Policing Agreement 90,000 120,000 120,000 120,000 120,000 Strike Team Reimbursements 23,066 - - 332,000 260,000
CalVIP Grant 182,076 (51,022) - - -
Beverage Recycling Program 5,000 5,000 5,000 5,000 5,000 SB 1383 - Mandatory Organic Waste - 69,027 20,679 15,026 33,322 State Highway Funds 4,000 - - - -
TOTAL INTERGOVERNMENTAL $ 656,238 354,170 364,023 798,020 623,322 Interest Earnings $ 160,778 268,058 186,668 240,000 200,000 Unrealized Gain / Loss Investment (100,602) 99,694 79,915 - - City Hall Rentals 7,164 13,696 12,058 9,552 10,000
Fire Facility Rentals 110 990 1,470 1,260 1,000
TOTAL USE OF MONEY & PROPERTY $ 67,450 382,438 280,111 250,812 211,000 NCCFD Reimbursements $ 19,780 - - - -
Nevada City Animal Control Reimbursement 32,663 48,958 48,415 47,508 46,000 Police - Administrative Fee Reimbursement 5,830 6,315 7,440 5,375 5,000 Police - Expense Reimbursement 331 72,247 47,039 7,000 7,000 Fire Department Response Reimbursement 891,181 949,473 966,402 1,007,332 1,012,332 General Expense Reimbursement 9,324 217,505 311,887 219,000 119,000 TOTAL REIMBURSEMENTS $ 959,109 1,294,498 1,381,183 1,286,215 1,189,332 Animal Control - Grants / Donations $ 5,268 2,076 30,698 13,789 1,000 Historical Commission Donation - - 83 1,601 -
Hometown Hero Banner Program - - - 1,050 -
Miscellaneous Grants / Donations 100 - 50,000 - -
Unclaimed Property 12,155 664 - 1,505 -
Cash Over / (Short) - (20) - - -
Copies / Retail Sales Revenue - 24 - - -
Late Fees 10,943 12,402 17,927 10,000 10,000
Sale of Fixed Assets - - 10,000 6,473 -
Insurance Refunds & Payments 6,774 16,601 87,757 43,200 15,000 Miscellaneous Revenue 18,239 20,815 58,963 17,400 15,000 TOTAL MISCELLANEOUS $ 53,479 52,562 255,428 95,018 41,000 Transfers In from Other Funds $ 466,970 453,855 516,425 241,063 239,411 TOTAL TRANSFERS IN $ 466,970 453,855 516,425 241,063 239,411 TOTAL GENERAL FUND $ 17,292,014 18,361,824 19,200,361 19,534,879 19,928,982 25

Item # 11.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City Council - 101
Personal Services
Salaries - Regular $ 18,539 15,984 26,200 33,600 30,300 FICA 1,224 1,300 2,004 2,571 2,318
Total Personal Services $ 19,763 17,284 28,204 36,171 32,618 Services and Supplies
Office Supplies $ 1,790 - - - -
Dues & Subscriptions 12,868 15,093 9,796 10,063 10,337
Operating Materials 18,300 7,942 3,332 4,000 4,000
Printing / Advertising 975 1,466 4,167 2,500 2,500
Contractual Services 17 - 2,525 270 500
Elections Costs 10,461 517 - - -
Conferences 13,764 13,749 15,835 15,000 15,000
Total Services and Supplies $ 58,175 38,767 35,655 31,833 32,337 Capital Outlay
Other Machinery & Equipment $ - 961 - - -
Total Capital Outlay $ - 961 - - -
Total City Council $ 77,938 57,012 63,859 68,004 64,955 City Manager - 102
Personal Services
Salaries - Regular $ 237,431 232,115 245,790 284,603 267,948 Salaries - Part-Time 1,503 10,738 4,977 10,005 -
FICA 14,049 14,972 15,910 22,799 20,829
PERS Retirement 27,306 28,498 26,679 23,840 27,239
Health / Dental / Vision / Life Ins 64,330 52,524 59,356 63,788 68,469 Deferred Compensation 2,905 3,394 3,310 2,706 3,475
Total Personal Services $ 347,524 342,241 356,022 407,741 387,960 Services and Supplies
Office Supplies $ 4,197 57 1,678 - 500
Communications - - 1,049 709 855
Postage - 1,026 278 - -
Dues & Subscriptions 3,379 405 345 132 132
Membership Dues - 500 2,175 1,695 1,695
Operating Materials 6,096 8,694 5,978 5,000 2,500
Printing / Advertising 822 - 133 500 500
Contractual Services 3,718 3,055 65,147 25,000 2,000
Elections Costs 1,571 11,843 12,370 1,500 13,000
Conferences 4,704 - 10,164 1,000 3,000
Total Services and Supplies $ 24,487 25,580 99,317 35,536 24,182 Total City Manager $ 372,011 367,821 455,339 443,277 412,142 Human Resources - 103
Services and Supplies
Contractual Services $ 36,544 25,331 22,763 25,000 25,000 Total Services and Supplies $ 36,544 25,331 22,763 25,000 25,000 Total Human Resources $ 36,544 25,331 22,763 25,000 25,000 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)
26