Hemet City Council
May 26, 2026

e 015842 n 003103 a 02 t DOM i WI s 11,000

16.B.

Current Period Year-to-Date
Go Paperless.Securely access your accounts online to view your statements. Ask your BNY contact how we can help you accessyour account balances and activity in real time, receive your reports, enter your own transactions or submit an auditconfirmation online. Also be sure to ask how NEXEN(SM) Gateway, our cloud-based ecosystem, can help you.Visit us at www.bny.com CLIENT SERVICE MANAGER: DEAN KOZUSKO
Percent of all
Investments Asset Classification Market Value
100% TOTAL OF ALL INVESTMENTS 34,985,854 .31
Estimated Market
Asset Classification Market Value Cost Accrued Income Annual Income YieldACCOUNT TOTALS 34,985,854 .31 34,621,905 .18 229,879 .45 1,134,925 .00 3.24 % Realized
Transaction Category Income Principal Gains/Losses Income PrincipalOPENING BALANCE 20,971.82 - 63,053.07 934.47 - 62,665.72 Account Statement
Account Overview
Summary of Assets Held by Asset ClassificationSummary of Cash Transactions by Transaction Category Statement Period 04/01/2026 Through 04/30/2026Account 00255108 Base Currency = USDCITY OF HEMET 1 5STR4655 SALISBURY ROAD, SUITJACKSONVILLE , FL [email protected] 100% FIXED INCOME 34,727,300 .90
<1% CASH AND SHORT TERM 258,553.41
FIXED INCOME 34,727,300 .90 34,363,351 .77 229,879 .45 1,134,925 .00 3.27 %CASH AND SHORT TERM 258,553.41 258,553.41 0.00 0.00 0.00 %INTEREST 150,004.97 0.00 0.00 371,971.12 0.00MUNICIPAL BOND INTEREST 0.00 0.00 0.00 14,315.00 0.00SALES AND REDEMPTIONS 0.00 0.00 0.00 13,546.79 2,990,217 .31

e 031915 n 019176 a 02 t DOM i WI s 81,380

16.B.

Current Period Year-to-Date
Realized
Transaction Category Income Principal Gains/Losses Income PrincipalCLOSING BALANCE 86,951.90 63,048.12 0.00 86,951.90 63,048.12 Statement Period 04/01/2026 Through 04/30/2026
Summary of Cash Transactions by Transaction Category - ContinuedOTHER CASH DISBURSEMENTS 42,081.25 - 0.00 0.00 297,950.02 - 0.00PURCHASES 0.00 4.95 - 0.00 13,996.52 - 2,989,834 .91 -The above cash transactions summary is provided for information purposes only and may not reflect actual taxable income or deductible expenses as reportable under the Internal Revenue Code.

Account 00255108 Base Currency = USDCITY OF HEMET 1 5STR

e 031915 n 019176 a 02 t DOM i WI s 81,381

16.B.

Accrued Estimated Market
Shares/Par Value Asset Description Market Price Market Value Cost Average Cost Income Income Yield Statement Period 04/01/2026 Through 04/30/2026
Statement of Assets Held by Asset Classification
Account 00255108 Base Currency = USDCITY OF HEMET 1 5STR 1,000,000.000 MARYLAND COMMUNITY DEVELOPMENT 99.64400 996,440.00 1,019,370.00 101.93700 4,771.67 28,630.00 2.87% ADMINISTRATIONCUSIP: 57419RD28MATURITY DATE: 09/01/2026RATE: 2.863%MOODY’S Aa1 700,000.000 APPLE INC 99.33200 695,324.00 667,786.00 95.39800 1,993.06 14,350.00 2.06% CUSIP: 037833DN7MATURITY DATE: 09/11/2026RATE: 2.050%MOODY’S AaaS&P AA+ 425,000.000 JOHN DEERE CAPITAL CORP 98.68400 419,407.00 408,072.25 96.01700 1,470.38 9,987.50 2.38% CUSIP: 24422EWD7MATURITY DATE: 03/08/2027RATE: 2.350%MOODY’S A1S&P A 1,475,000.000 UNITED STATES TREASURY NOTE/BOND 98.98800 1,460,073.00 1,456,043.94 98.71484 110.22 40,562.50 2.78% CUSIP: 91282CEN7MATURITY DATE: 04/30/2027RATE: 2.750%MOODY’S Aa1 885,000.000 UNITED STATES TREASURY NOTE/BOND 100.62900 890,566.65 906,606.45 102.44141 11,337.53 38,718.75 4.35% CUSIP: 91282CKZ3MATURITY DATE: 07/15/2027RATE: 4.375%MOODY’S Aa1 575,000.000 UNITED STATES TREASURY NOTE/BOND 97.98800 563,431.00 536,367.19 93.28125 2,680.42 12,937.50 2.30% CUSIP: 9128282R0MATURITY DATE: 08/15/2027RATE: 2.250%MOODY’S Aa1 600,000.000 FEDERAL FARM CREDIT BANKS FUNDING CORP 98.86300 593,178.00 594,384.00 99.06400 3,601.33 17,520.00 2.95% CUSIP: 3133ENG87MATURITY DATE: 08/17/2027RATE: 2.920%MOODY’S Aa1S&P AA+ 1,400,000.000 UNITED STATES TREASURY NOTE/BOND 100.35600 1,404,984.00 1,410,007.81 100.71484 26,641.57 57,750.00 4.11% CUSIP: 91282CLX7MATURITY DATE: 11/15/2027RATE: 4.125%MOODY’S Aa1 800,000.000 UNITED STATES TREASURY NOTE/BOND 94.78100 758,248.00 689,218.75 86.15234 1,671.27 5,000.00 0.66% CUSIP: 91282CBB6MATURITY DATE: 12/31/2027RATE: 0.625%MOODY’S Aa1

FIXED INCOME

e 031915 n 019176 a 02 t DOM i WI s 81,382

16.B.

Accrued Estimated Market
Shares/Par Value Asset Description Market Price Market Value Cost Average Cost Income Income Yield Statement Period 04/01/2026 Through 04/30/2026
Statement of Assets Held by Asset Classification - Continued Account 00255108 Base Currency = USDCITY OF HEMET 1 5STR 1,350,000.000 UNITED STATES TREASURY NOTE/BOND 99.97700 1,349,689.50 1,362,814.45 100.94922 17,485.67 52,312.50 3.88% CUSIP: 91282CGC9MATURITY DATE: 12/31/2027RATE: 3.875%MOODY’S Aa1 1,160,000.000 UNITED STATES TREASURY NOTE/BOND 94.73400 1,098,914.40 1,013,731.25 87.39063 2,162.98 8,700.00 0.79% CUSIP: 91282CBJ9MATURITY DATE: 01/31/2028RATE: 0.750%MOODY’S Aa1 1,350,000.000 UNITED STATES TREASURY NOTE/BOND 99.34800 1,341,198.00 1,341,826.17 99.39453 11,747.24 47,250.00 3.52% CUSIP: 91282CGH8MATURITY DATE: 01/31/2028RATE: 3.500%MOODY’S Aa1 1,400,000.000 UNITED STATES TREASURY NOTE/BOND 99.24600 1,389,444.00 1,386,109.38 99.00781 133.15 49,000.00 3.53% CUSIP: 91282CHA2MATURITY DATE: 04/30/2028RATE: 3.500%MOODY’S Aa1 365,000.000 UNITED STATES TREASURY NOTE/BOND 98.01200 357,743.80 347,976.17 95.33594 4,841.04 10,493.75 2.93% CUSIP: 9128284N7MATURITY DATE: 05/15/2028RATE: 2.875%MOODY’S Aa1 1,215,000.000 UNITED STATES TREASURY NOTE/BOND 93.80900 1,139,779.35 1,066,399.80 87.76953 3,020.72 12,150.00 1.07% CUSIP: 91282CCR0MATURITY DATE: 07/31/2028RATE: 1.000%MOODY’S Aa1 425,000.000 UNITED STATES TREASURY NOTE/BOND 100.48800 427,074.00 418,077.15 98.37109 4,358.60 17,531.25 4.10% CUSIP: 91282CHQ7MATURITY DATE: 07/31/2028RATE: 4.125%MOODY’S Aa1 1,000,000.000 UNITED STATES TREASURY NOTE/BOND 101.03900 1,010,390.00 1,020,156.25 102.01563 7,370.92 43,750.00 4.33% CUSIP: 91282CHX2MATURITY DATE: 08/31/2028RATE: 4.375%MOODY’S Aa1 1,200,000.000 UNITED STATES TREASURY NOTE/BOND 93.92600 1,127,112.00 1,061,531.25 88.46094 1,270.49 15,000.00 1.33% CUSIP: 91282CCY5MATURITY DATE: 09/30/2028RATE: 1.250%MOODY’S Aa1 1,000,000.000 UNITED STATES TREASURY NOTE/BOND 102.28100 1,022,810.00 1,042,851.56 104.28516 132.47 48,750.00 4.77% CUSIP: 91282CJF9MATURITY DATE: 10/31/2028RATE: 4.875%MOODY’S Aa1

e 031915 n 019176 a 02 t DOM i WI s 81,383

16.B.

Accrued Estimated Market
Shares/Par Value Asset Description Market Price Market Value Cost Average Cost Income Income Yield Statement Period 04/01/2026 Through 04/30/2026
Statement of Assets Held by Asset Classification - Continued Account 00255108 Base Currency = USDCITY OF HEMET 1 5STR 875,000.000 UNITED STATES TREASURY NOTE/BOND 100.89100 882,796.25 865,463.87 98.91016 6,265.29 37,187.50 4.21% CUSIP: 91282CKD2MATURITY DATE: 02/28/2029RATE: 4.250%MOODY’S Aa1 225,000.000 UNITED STATES TREASURY NOTE/BOND 97.06600 218,398.50 208,705.08 92.75781 17.58 6,468.75 2.96% CUSIP: 91282CEM9MATURITY DATE: 04/30/2029RATE: 2.875%MOODY’S Aa1 875,000.000 UNITED STATES TREASURY NOTE/BOND 101.98400 892,360.00 879,956.05 100.56641 109.97 40,468.75 4.54% CUSIP: 91282CKP5MATURITY DATE: 04/30/2029RATE: 4.625%MOODY’S Aa1 900,000.000 UNITED STATES TREASURY NOTE/BOND 101.66000 914,940.00 913,816.41 101.53516 16,912.09 40,500.00 4.43% CUSIP: 91282CKT7MATURITY DATE: 05/31/2029RATE: 4.500%MOODY’S Aa1 900,000.000 UNITED STATES TREASURY NOTE/BOND 100.95300 908,577.00 903,726.56 100.41406 12,785.22 38,250.00 4.21% CUSIP: 91282CKX8MATURITY DATE: 06/30/2029RATE: 4.250%MOODY’S Aa1 350,000.000 UNITED STATES TREASURY NOTE/BOND 100.20300 350,710.50 348,783.20 99.65234 3,480.66 14,000.00 3.99% CUSIP: 91282CLC3MATURITY DATE: 07/31/2029RATE: 4.000%MOODY’S Aa1 525,000.000 UNITED STATES TREASURY NOTE/BOND 92.98400 488,166.00 482,610.35 91.92578 1,767.52 8,531.25 1.75% CUSIP: 912828YB0MATURITY DATE: 08/15/2029RATE: 1.625%MOODY’S Aa1 350,000.000 PACCAR FINANCIAL CORP 99.56400 348,474.00 345,628.97 98.75113 1,361.11 14,000.00 4.02% CUSIP: 69371RT48MATURITY DATE: 09/26/2029RATE: 4.000%MOODY’S A1S&P A+ 1,100,000.000 UNITED STATES TREASURY NOTE/BOND 100.55500 1,106,105.00 1,093,597.66 99.41797 123.30 45,375.00 4.10% CUSIP: 91282CLR0MATURITY DATE: 10/31/2029RATE: 4.125%MOODY’S Aa1 350,000.000 UNITED STATES TREASURY NOTE/BOND 92.85600 324,996.00 312,115.23 89.17578 2,825.62 6,125.00 1.88% CUSIP: 912828YS3MATURITY DATE: 11/15/2029RATE: 1.750%

e 031915 n 019176 a 02 t DOM i WI s 81,384

16.B.

Accrued Estimated Market
Shares/Par Value Asset Description Market Price Market Value Cost Average Cost Income Income Yield Statement Period 04/01/2026 Through 04/30/2026
Statement of Assets Held by Asset Classification - Continued Account 00255108 Base Currency = USDCITY OF HEMET 1 5STR MOODY’S Aa1
1,300,000.000 UNITED STATES TREASURY NOTE/BOND 100.57000 1,307,410.00 1,286,644.53 98.97266 22,392.86 53,625.00 4.10% CUSIP: 91282CMA6MATURITY DATE: 11/30/2029RATE: 4.125%MOODY’S Aa1 720,000.000 UNITED STATES TREASURY NOTE/BOND 99.70300 717,861.60 717,750.00 99.68750 9,325.69 27,900.00 3.89% CUSIP: 91282CGB1MATURITY DATE: 12/31/2029RATE: 3.875%MOODY’S Aa1 450,000.000 UNITED STATES TREASURY NOTE/BOND 98.74200 444,339.00 449,736.33 99.94141 1,381.66 16,312.50 3.67% CUSIP: 91282CGS4MATURITY DATE: 03/31/2030RATE: 3.625%MOODY’S Aa1 290,000.000 UNITED STATES TREASURY NOTE/BOND 100.09400 290,272.60 290,611.72 100.21094 982.51 11,600.00 4.00% CUSIP: 91282CMU2MATURITY DATE: 03/31/2030RATE: 4.000%MOODY’S Aa1 350,000.000 UNITED STATES TREASURY NOTE/BOND 98.23400 343,819.00 340,238.28 97.21094 33.29 12,250.00 3.56% CUSIP: 91282CGZ8MATURITY DATE: 04/30/2030RATE: 3.500%MOODY’S Aa1 625,000.000 UNITED STATES TREASURY NOTE/BOND 99.62500 622,656.25 622,436.52 99.58984 65.81 24,218.75 3.89% CUSIP: 91282CMZ1MATURITY DATE: 04/30/2030RATE: 3.875%MOODY’S Aa1 425,000.000 UNITED STATES TREASURY NOTE/BOND 87.55900 372,125.75 362,843.75 85.37500 1,225.40 2,656.25 0.71% CUSIP: 912828ZQ6MATURITY DATE: 05/15/2030RATE: 0.625%MOODY’S Aa1 700,000.000 UNITED STATES TREASURY NOTE/BOND 100.07000 700,490.00 707,109.38 101.01563 11,692.31 28,000.00 4.00% CUSIP: 91282CNG2MATURITY DATE: 05/31/2030RATE: 4.000%MOODY’S Aa1 500,000.000 UNITED STATES TREASURY NOTE/BOND 99.54700 497,735.00 504,531.25 100.90625 4,816.99 19,375.00 3.89% CUSIP: 91282CNN7MATURITY DATE: 07/31/2030RATE: 3.875%MOODY’S Aa1 550,000.000 UNITED STATES TREASURY NOTE/BOND 86.81300 477,471.50 475,041.02 86.37109 712.19 3,437.50 0.72% CUSIP: 91282CAE1MATURITY DATE: 08/15/2030RATE: 0.625%

e 031915 n 019176 a 02 t DOM i WI s 81,385

16.B.

Accrued Estimated Market
Shares/Par Value Asset Description Market Price Market Value Cost Average Cost Income Income Yield Statement Period 04/01/2026 Through 04/30/2026
Statement of Assets Held by Asset Classification - Continued Account 00255108 Base Currency = USDCITY OF HEMET 1 5STR MOODY’S Aa1
250,000.000 UNITED STATES TREASURY NOTE/BOND 100.47700 251,192.50 255,107.42 102.04297 1,737.43 10,312.50 4.11% CUSIP: 91282CHW4MATURITY DATE: 08/31/2030RATE: 4.125%MOODY’S Aa1 825,000.000 UNITED STATES TREASURY NOTE/BOND 98.50400 812,658.00 820,359.38 99.43750 5,038.55 29,906.25 3.68% CUSIP: 91282CNX5MATURITY DATE: 08/31/2030RATE: 3.625%MOODY’S Aa1 675,000.000 UNITED STATES TREASURY NOTE/BOND 103.53100 698,834.25 706,587.89 104.67969 89.42 32,906.25 4.71% CUSIP: 91282CJG7MATURITY DATE: 10/31/2030RATE: 4.875%MOODY’S Aa1 500,000.000 UNITED STATES TREASURY NOTE/BOND 87.09800 435,490.00 437,441.41 87.48828 2,018.30 4,375.00 1.00% CUSIP: 91282CAV3MATURITY DATE: 11/15/2030RATE: 0.875%MOODY’S Aa1 450,000.000 UNITED STATES TREASURY NOTE/BOND 98.36700 442,651.50 448,488.28 99.66406 5,452.52 16,312.50 3.69% CUSIP: 91282CPR6MATURITY DATE: 12/31/2030RATE: 3.625%MOODY’S Aa1 650,000.000 UNITED STATES TREASURY NOTE/BOND 87.53100 568,951.50 569,359.38 87.59375 1,515.02 7,312.50 1.29% CUSIP: 91282CBL4MATURITY DATE: 02/15/2031RATE: 1.125%MOODY’S Aa1 1,250,000.000 UNITED STATES TREASURY NOTE/BOND 100.96100 1,262,012.50 1,265,332.03 101.22656 8,950.41 53,125.00 4.21% CUSIP: 91282CKC4MATURITY DATE: 02/28/2031RATE: 4.250%MOODY’S Aa1 108,553.390 BNY MELLON CASH RESERVE 1.00000 108,553.39 108,553.39 1.00000 0.00 0.00 0.00% CUSIP: X9USDBMCRCASH BALANCE 150,000.02 150,000.02 0.00000 0.00 0.00 0.00% Total FIXED INCOME 34,727,300.90 34,363,351.77 229,879.45 1,134,925.00 3.27%CASH AND SHORT TERMTotal CASH AND SHORT TERM 258,553.41 258,553.41 0.00 0.00 0.00%ACCOUNT TOTALS 34,985,854.31 34,621,905.18 229,879.45 1,134,925.00 3.24%

e 031915 n 019176 a 02 t DOM i WI s 81,386

16.B.

Accrued Estimated Market
Shares/Par Value Asset Description Market Price Market Value Cost Average Cost Income Income Yield Realized
Transaction Date Transaction Description Income Principal Cost Gains/Losses Statement Period 04/01/2026 Through 04/30/2026
Statement of Assets Held by Asset Classification - ContinuedStatement of Transactions by Transaction Date Account 00255108 Base Currency = USDCITY OF HEMET 1 5STR Total Market Value Plus Total Accrued Income 35,215,733.76 04/01/26 Interest 4.95 0.00 0.00 0.00
BNY MELLON CASH RESERVETRADE DATE 04/01/26 SET/DATE 04/01/26CUSIP X9USDBMCR 04/02/26 Purchase 0.00 4.95- 4.95 0.00
BNY MELLON CASH RESERVETRADE DATE 04/02/26 SET/DATE 04/02/26CUSIP X9USDBMCR4.950 SHARES 04/03/26 Cash Debit 42,081.25- 0.00 0.00 0.00
BNF: CITY OF HEMET NOTPROVIDEDDETAIL: 4/03/2026 ATTENTION: ACCOUNTINGMANDETAIL: AGER 4/03/2026ATTENTION:ACCOUNTINGA/C WITH: WELLS FARGO BANK, N.A. 94105,SAN FRANCISCO,US 04/30/26 Interest 3,234.38 0.00 0.00 0.00
UNITED STATES TREASURY NOTE/BONDRATE: 2.875% MATURITY: 04/30/29TRADE DATE 04/30/26 SET/DATE 04/30/26CUSIP 91282CEM9225,000.000 SHARES 04/30/26 Interest 20,281.25 0.00 0.00 0.00
UNITED STATES TREASURY NOTE/BONDRATE: 2.750% MATURITY: 04/30/27TRADE DATE 04/30/26 SET/DATE 04/30/26CUSIP 91282CEN71,475,000.000 SHARES 04/01/26 ACCOUNT OPENING PERIOD BALANCE 20,971.82- 63,053.07 34,471,900.2104/01/26 ACCOUNT CLOSING DAILY BALANCE 20,966.87- 63,053.07 34,471,900.21 0.0004/02/26 ACCOUNT CLOSING DAILY BALANCE 20,966.87- 63,048.12 34,471,905.16 0.0004/03/26 ACCOUNT CLOSING DAILY BALANCE 63,048.12- 63,048.12 34,471,905.16 0.00

e 031915 n 019176 a 02 t DOM i WI s 81,387

16.B.

Realized
Transaction Date Transaction Description Income Principal Cost Gains/Losses Statement Period 04/01/2026 Through 04/30/2026
Statement of Transactions by Transaction Date - Continued Account 00255108 Base Currency = USDCITY OF HEMET 1 5STR 04/30/26 Interest 6,125.00 0.00 0.00 0.00
UNITED STATES TREASURY NOTE/BONDRATE: 3.500% MATURITY: 04/30/30TRADE DATE 04/30/26 SET/DATE 04/30/26CUSIP 91282CGZ8350,000.000 SHARES 04/30/26 Interest 24,500.00 0.00 0.00 0.00
UNITED STATES TREASURY NOTE/BONDRATE: 3.500% MATURITY: 04/30/28TRADE DATE 04/30/26 SET/DATE 04/30/26CUSIP 91282CHA21,400,000.000 SHARES 04/30/26 Interest 24,375.00 0.00 0.00 0.00
UNITED STATES TREASURY NOTE/BONDRATE: 4.875% MATURITY: 10/31/28TRADE DATE 04/30/26 SET/DATE 04/30/26CUSIP 91282CJF91,000,000.000 SHARES 04/30/26 Interest 16,453.13 0.00 0.00 0.00
UNITED STATES TREASURY NOTE/BONDRATE: 4.875% MATURITY: 10/31/30TRADE DATE 04/30/26 SET/DATE 04/30/26CUSIP 91282CJG7675,000.000 SHARES 04/30/26 Interest 20,234.38 0.00 0.00 0.00
UNITED STATES TREASURY NOTE/BONDRATE: 4.625% MATURITY: 04/30/29TRADE DATE 04/30/26 SET/DATE 04/30/26CUSIP 91282CKP5875,000.000 SHARES 04/30/26 Interest 22,687.50 0.00 0.00 0.00
UNITED STATES TREASURY NOTE/BONDRATE: 4.125% MATURITY: 10/31/29TRADE DATE 04/30/26 SET/DATE 04/30/26CUSIP 91282CLR01,100,000.000 SHARES 04/30/26 Interest 12,109.38 0.00 0.00 0.00
UNITED STATES TREASURY NOTE/BONDRATE: 3.875% MATURITY: 04/30/30TRADE DATE 04/30/26 SET/DATE 04/30/26CUSIP 91282CMZ1625,000.000 SHARES 04/30/26 ACCOUNT CLOSING DAILY BALANCE 86,951.90 63,048.12 34,471,905.16 0.0004/30/26 ACCOUNT CLOSING PERIOD BALANCE 86,951.90 63,048.12 34,471,905.16 0.00

e 031915 n 019176 a 02 t DOM i WI s 81,388

16.B.

Cash and securities set forth on this Account Statement are held by The Bank of New York Mellon, an affiliate of The Bank of New York Mellon Trust Company, N.A. In addition, The Bank of New York Mellon Trust Company, N.A. may utilize subsidiaries and affiliates to provide services and certain products to the Account. Subsidiaries and affiliates may be compensated for their services and products. The value of securities set forth on this Account Statement are obtained by The Bank of New York Mellon Trust Company, N.A., from its affiliate, The Bank of New York Mellon which determines such values for Corporate Trust on thebasis of market prices and information obtained by The Bank of New York Mellon from unaffiliated third parties (including independent pricing vendors) ("third party pricing services"). The Bank of New York Mellon has not verifiedsuch market values or information and makes no assurances as to the accuracy or correctness of such market values or information or that the market values set forth on this Account Statement reflect the value of the securities thatcan be realized upon the sale of such securities. In addition, the market values for the securities set forth in this Account Statement may differ from the market prices and information for the same securities used by other businessunits of The Bank of New York Mellon Trust Company, N.A., The Bank of New York Mellon or their respective subsidiaries or affiliates based upon market prices and information received from other third party pricing services utilizedby such other business units. Corporate Trust does not compare its market values with those used by, or reconcile different market values used by, other business units of The Bank of New York Mellon Trust Company, N.A., TheBank of New York Mellon or their respective subsidiaries or affiliates. Neither The Bank of New York Mellon Trust Company, N.A. nor The Bank of New York Mellon shall be liable for any loss, damage or expense incurred as a resultof or arising from or related to the market values or information provided by third party pricing services or the differences in market prices or information provided by other third party pricing services.

Realized
Transaction Date Transaction Description Income Principal Cost Gains/Losses Statement Period 04/01/2026 Through 04/30/2026
Statement of Transactions by Transaction Date - Continued Account 00255108 Base Currency = USDCITY OF HEMET 1 5STR Cumulative realized capital gain and loss position from 12/31/2025 for securities held in principal of account:Short Term: 0.00 * Long Term: 83,923.06 ** The above gain and loss position does not include transactions where tax cost information is incomplete or unavailable.

e 031915 n 019176 a 02 t DOM i WI s 81,389

16.B.

0000133-0000587 PDFT 944625
City of Hemet
445 E Florida Ave
Hemet, CA 92543
Tel: (877) 930-5213 www.californiaclass.com
Summary Statement
April 30, 2026

Investor ID: CA-01-0142
California CLASS
California CLASS Average Monthly Yield: 3.6918%
Beginning
Balance Contributions Withdrawals
Income
Earned
Income
Earned
YTD
Average Daily
Balance
Month End
Balance
CA-01-0142-0001 Prime Fund 32,417,090.51 0.00 0.00 98,367.23 395,488.39 32,420,369.42 32,515,457.74 TOTAL 32,417,090.51 0.00 0.00 98,367.23 395,488.39 32,420,369.42 32,515,457.74 Page 125 of 133 16.B. Page 837 of 1923 Prime Fund
Tel: (877) 930-5213 www.californiaclass.com
Account Number: CA-01-0142-0001
Account Statement
April 30, 2026

Account Summary Average Monthly Yield: 3.6918%
Beginning
Balance Contributions Withdrawals
Income
Earned
Income
Earned
YTD
Average Daily
Balance
Month End
Balance
California CLASS 32,417,090.51 0.00 0.00 98,367.23 395,488.39 32,420,369.42 32,515,457.74 Transaction Activity
Transaction Date Transaction Description Contributions Withdrawals Balance Transaction Number 04/01/2026 Beginning Balance 32,417,090.51
04/30/2026 Income Dividend Reinvestment 98,367.23
04/30/2026 Ending Balance 32,515,457.74 Page 126 of 133

16.B.

Tel: (877) 930-5213 www.californiaclass.com
Performance results are shown net of all fees and expenses and reflect the reinvestment of dividends and other earnings. Many factors affect performance including changes in market conditions and interest rates and in response to other economic, political, or financial developments. Investment involves risk including the possible loss of principal. No assurance can be given that the performance objectives of a given strategy will be achieved. Past performance is no guarantee of future results. Any financial and/or investment decision may incur losses.

Daily Rates
April 30, 2026

California CLASS
California CLASS
Date Dividend Rate Daily Yield
04/01/2026 0.000101363 3.6987%
04/02/2026 0.000404136 3.6878%
04/03/2026 0.000000000 3.6878%
04/04/2026 0.000000000 3.6878%
04/05/2026 0.000000000 3.6878%
04/06/2026 0.000101144 3.6918%
04/07/2026 0.000100968 3.6853%
04/08/2026 0.000100593 3.6717%
04/09/2026 0.000100089 3.6533%
04/10/2026 0.000300831 3.6601%
04/11/2026 0.000000000 3.6601%
04/12/2026 0.000000000 3.6601%
04/13/2026 0.000100847 3.6809%
04/14/2026 0.000101276 3.6966%
04/15/2026 0.000101894 3.7191%
04/16/2026 0.000102498 3.7412%
04/17/2026 0.000305820 3.7208%
04/18/2026 0.000000000 3.7208%
04/19/2026 0.000000000 3.7208%
04/20/2026 0.000101174 3.6929%
04/21/2026 0.000101092 3.6899%
04/22/2026 0.000101103 3.6903%
04/23/2026 0.000101099 3.6901%
04/24/2026 0.000304035 3.6991%
04/25/2026 0.000000000 3.6991%
04/26/2026 0.000000000 3.6991%
04/27/2026 0.000101378 3.7003%
04/28/2026 0.000100579 3.6711%
04/29/2026 0.000101056 3.6885%
04/30/2026 0.000101450 3.7029% Page 127 of 133

16.B.

Please note that this information should not be construed as tax advice and it is recommended that you consult with a tax professional regarding your account.

Investment Account Summary
04/01/2026 through 04/30/2026
CalTRUST
PO Box 2709
Granite Bay, CA 95746
www.caltrust.org
Email: [email protected]
Fax: 402-963-9094
Phone: 833-CALTRUST (225-8787)
0000196-0000444 PDFT 944682 Page 1 of 2

SUMMARY OF INVESTMENTS
Fund
Account
Number
Total Shares
Owned
Net Asset Value
per Share on
Apr 30 ($)
Value on
Apr 30 ($)
Average Cost
Amount ($)
Cumulative
Change in
Value ($)
CITY OF HEMET 20100029900
CalTRUST Liquidity Fund 20100029900 32,428,706.360 1.00 32,428,706.36 32,428,706.36 0.00 Portfolios Total value as of 04/30/2026 32,428,706.36

DETAIL OF TRANSACTION ACTIVITY
Activity
Description
Activity
Date
Amount
($)
Amount
in Shares
Balance
in Shares
Price per
Share ($) Balance ($)
Average
Cost Amt ($)
Realized
Gain/(Loss) ($)
CalTRUST Liquidity Fund CITY OF HEMET Account Number: 20100029900 Beginning Balance 04/01/2026 32,328,810.720 1.00 32,328,810.72 Accrual Income Div Reinvestment 04/30/2026 99,895.64 99,895.640 32,428,706.360 1.00 32,428,706.36 0.00 0.00 Change in Value 0.00
Closing Balance as of Apr 30 32,428,706.360 1.00 32,428,706.36

16.B.

16.B.

Local Agency Investment
Fund
P.O. Box 942809
Sacramento, CA 94209-0001
(916) 653-3001
May 18, 2026
LAIF Home
PMIAAverage Monthly Yields

CITY OF HEMET

CITY TREASURER
445 EAST FLORIDAAVENUE
HEMET, CA 92543-4209
Account Number: 98-33-362
April 2026 Statement
Tran Type Definitions
Effective
Date
Transaction
Date
Tran
Type
Confirm
Number
Web
Confirm
Number Authorized Caller Amount
4/15/2026 4/14/2026 QRD 1798602 N/A SYSTEM 14,552.82
Account Summary
Total Deposit: 14,552.82 Beginning Balance: 1,488,196.54 Total Withdrawal: 0.00 Ending Balance: 1,502,749.36
5/18/26, 1:16 PM LAIF Regular Monthly Statement
https://laifms.treasurer.ca.gov/RegularStatement.aspx 1/1

16.B.

CITY OF HEMET
Cash with Fiscal Agent: US BANK
2006 Refunding Bonds Series Heartland Project
Date Activity
*****2000
788-1508
Bond
*****2002
788-1508
Special
*****2005
788-1506
Reserve
TOTAL
All Accounts
07/31/25 Interest 83.37 1,687.85 871.46 2,642.68
COH Wire -
Transfer funds 871.46 (871.46) -
Debt Service Payment - - -
BALANCE 26,972.08 527,165.93 271,267.25 825,405.26
08/31/25 Interest 89.44 1,749.98 900.59 2,740.01
COH Wire -
Transfer funds 900.59 (900.59) -
Debt Service Payment - - -
BALANCE 27,962.11 528,915.91 271,267.25 828,145.27
09/30/25 Interest 92.27 1,750.76 898.20 2,741.23
COH Wire -
Transfer funds 898.20 60,085.26 (898.20) 60,085.26
Debt Service Payment - - -
BALANCE 28,952.58 590,751.93 271,267.25 890,971.76
10/31/25 Interest 90.36 1,828.38 848.56 2,767.30
COH Wire -
Transfer funds 848.56 (848.56) -
Debt Service Payment - - -
BALANCE 29,891.50 592,580.31 271,267.25 893,739.06
11/30/25 Interest 93.88 1,862.75 852.80 2,809.43
COH Wire -
Transfer funds 852.80 (852.80) -
Debt Service Payment - - -
BALANCE 30,838.18 594,443.06 271,267.25 896,548.49
12/31/25 Interest 90.46 1,748.67 798.24 2,637.37
COH Wire -
Transfer funds 798.24 (798.24) -
Debt Service Payment - - -
BALANCE 31,726.88 596,191.73 271,267.25 899,185.86
01/31/26 Interest 91.87 1,727.86 786.25 2,605.98
COH Wire -
Transfer funds 786.25 (786.25) -
Debt Service Payment - - -
BALANCE 32,605.00 597,919.59 271,267.25 901,791.84
02/28/26 Interest 91.51 1,683.37 764.01 2,538.89
COH Wire -
Transfer funds 764.01 (764.01) -
Debt Service Payment - - -
BALANCE 33,460.52 599,602.96 271,267.25 904,330.73
03/31/26 Interest 84.52 1,517.01 686.45 2,287.98
COH Wire -
Transfer funds 686.45 (89,961.25) (686.45) (89,961.25)
Debt Service Payment - - -
BALANCE 34,231.49 511,158.72 271,267.25 816,657.46
04/30/26 Interest 95.35 1,433.73 756.69 2,285.77
COH Wire -
Transfer funds 756.69 (756.69) -
Debt Service Payment - - -
BALANCE 35,083.53 512,592.45 271,267.25 818,943.23

16.B.

HEMET SUCCESSOR AGENCY to
Former Hemet Redevelopment Project Area
Cash W/Fiscal Agent: US Bank (switched from MUFG Union Bank N.A. 08/01/2021) 2014 Hemet Refunding Project TAB Series A
Riverside County Public Financing - Fiscal Agent City of Hemet as SA to former Hemet RDA Date Activity
******5701
Revenue
Fund
******5702
Interest
Fund
******5703
Principal
Fund
******5704
Bond Purchase
Fund
******5800
SA to Hemet
RDA 2014 TTE
******5801
Debt Service
Fund
******5802
Interest
Account
******5803
Principal
Account
TOTAL
All Accounts
07/31/25 Taxable Interest/Dividends - - - - 0.02 0.02 3.26 - 3.30 Debt Service Payment - - - - - -
Transfers - - - - (0.02) (0.02)
Transfers -
BALANCE - - - 5,505,000.08 4.70 4.84 1,000.21 - 1,009.75 08/31/25 Taxable Interest/Dividends - - - - 0.02 0.02 3.39 - 3.43 Debt Service Payment - - - - - -
Transfers - - - - (0.02) (0.02)
Transfers -
BALANCE - - - 5,505,000.08 4.72 4.84 1,003.60 - 1,013.16 09/30/25 Taxable Interest/Dividends - - - 0.08 0.02 0.02 3.40 - 3.44 Debt Service Payment - - - - - -
Transfers (795,796.88) (95,796.88) (700,000.00) (700,000.00) (0.02) (95,796.88) (700,000.00) (795,796.90) Transfers 795,796.88 95,796.88 700,000.00 (0.08) 95,796.88 700,000.00 795,796.88 BALANCE - - - 4,805,000.08 4.74 4.84 1,007.00 - 1,016.58 10/31/25 Taxable Interest/Dividends - - - - 0.02 0.02 89.44 75.82 165.30 Debt Service Payment - - - - -
Transfers (0.02) (75.82) (75.84)
Transfers -
BALANCE - - - 4,805,000.08 4.76 4.84 1,096.44 - 1,106.04 11/30/25 Taxable Interest/Dividends - - - - 0.02 0.02 3.55 0.01 3.60 Debt Service Payment - - - - -
Transfers (0.02) (0.01) (0.03)
Transfers -
BALANCE - - - 4,805,000.08 4.78 4.84 1,099.99 - 1,109.61 12/31/25 Taxable Interest/Dividends - - - - 0.01 0.01 3.30 3.32 Debt Service Payment - - - - -
Transfers (0.01) (0.01)
Transfers -
BALANCE - - - 4,805,000.08 4.79 4.84 1,103.29 - 1,112.92 01/31/26 Taxable Interest/Dividends - - - - 0.01 0.01 3.26 3.28 Debt Service Payment - - - - -
Transfers (0.01) (0.01)
Transfers -
BALANCE - - - 4,805,000.08 4.80 4.84 1,106.55 - 1,116.19 02/28/26 Taxable Interest/Dividends - - - - 0.01 0.01 3.18 3.20 Debt Service Payment - - - - -
Transfers (0.01) (0.01)
Transfers 77,190.33 77,190.33
BALANCE - - - 4,805,000.08 4.81 77,195.17 1,109.73 - 78,309.71 03/31/26 Taxable Interest/Dividends - - - 78,296.88 0.01 14.18 17.03 31.22 Debt Service Payment - - - - -
Transfers 78,296.88 78,296.88 (78,296.88) (77,195.17) (1,101.71) (78,296.88) Transfers (78,296.88) (78,296.88) (14.18) (14.18)
BALANCE - - - 4,805,000.08 4.82 (0.00) 25.05 - 29.87
04/30/26 Taxable Interest/Dividends - - - 0.01 7.09 7.26 14.36 Debt Service Payment - - - - -
Transfers (7.09) (7.09)
Transfers -
BALANCE - - - 4,805,000.08 4.83 (0.00) 32.31 - 37.14
Held by Fiscal Agent for County of Riverside 4,805,000.08 Held by FA for City of Hemet 37.14 Municipal Bond Insurance - BAM (Acct 5701) 0.00 Muni Bond Ins - BAM (Acct 5804) 1.00

16.B.

CITY OF HEMET
Cash with Fiscal Agent: PARS
U5-PEB16A
Date Activity
Fund 789
OPEB
Fund 792
Pension
TOTAL
All Accounts
07/31/25 Earnings 5,460.13 23,081.31 28,541.44
Contributions -
Expenses (Admin Fees) (416.83) (1,762.03) (2,178.86)
BALANCE 868,593.81 3,671,757.89 4,540,351.70
08/31/25 Earnings 16,251.92 68,700.84 84,952.76
Contributions -
Expenses (Admin Fees) (423.36) (1,789.61) (2,212.97)
BALANCE 884,422.37 3,738,669.12 4,623,091.49
09/30/25 Earnings 19,768.77 83,567.41 103,336.18
Contributions -
Expenses (Admin Fees) (429.71) (1,816.51) (2,246.22)
BALANCE 903,761.43 3,820,420.02 4,724,181.45
10/31/25 Earnings 28,403.69 52,506.29 80,909.98
Contributions 1,496,000.00 225,000.00 1,721,000.00
Expenses (Admin Fees) (437.89) (1,851.09) (2,288.98)
BALANCE 2,427,727.23 4,096,075.22 6,523,802.45
11/30/25 Earnings 12,926.63 21,812.03 34,738.66
Contributions -
Expenses (Admin Fees) (762.69) (1,939.37) (2,702.06)
BALANCE 2,439,891.17 4,115,947.88 6,555,839.05
12/31/25 Earnings 6,954.92 11,732.51 18,687.43
Contributions -
Expenses (Admin Fees) (1,158.53) (1,954.54) (3,113.07)
BALANCE 2,445,687.56 4,125,725.85 6,571,413.41
01/31/26 Earnings 41,714.76 70,370.25 112,085.01
Contributions -
Expenses (Admin Fees) (509.52) (859.52) (1,369.04)
BALANCE 2,486,892.80 4,195,236.58 6,682,129.38
02/28/26 Earnings 42,155.75 71,114.18 113,269.93
Contributions -
Expenses (Admin Fees) (1,821.95) (3,073.50) (4,895.45)
BALANCE 2,527,226.60 4,263,277.26 6,790,503.86
03/31/26 Earnings (105,916.07) (178,673.96) (284,590.03) Contributions -
Expenses (Admin Fees) (1,187.76) (2,003.68) (3,191.44)
BALANCE 2,420,122.77 4,082,599.62 6,502,722.39
04/30/26 Earnings 140,157.26 236,436.76 376,594.02
Contributions -
Expenses (Admin Fees) (1,173.68) (1,979.92) (3,153.60)
BALANCE 2,559,106.35 4,317,056.46 6,876,162.81

16.B.

City of Hemet
City Council Meeting

STAFF REPORT
Meeting: City Council Meeting - May 26 2026
Department: Public Works
Submitted by: Noah Rau, Interim City Manager
Jilleen Ferris, Interim Public Works Director/City Engineer; ☐ Receive and File ☒ Consent Calendar ☐ Business Item ☐ Public Hearing TITLE:

A Resolution Initiating Proceedings for the Annual Levy of Assessments for Existing Landscaping Maintenance Districts for Fiscal Year 2026-2027
RECOMMENDED ACTION:

It is respectfully recommended that the City Council adopt the following resolution:

RESOLUTION NO. 2026-___ - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

HEMET, CALIFORNIA, INITIATING PROCEEDINGS FOR THE ANNUAL LEVY OF

ASSESSMENTS FOR THE EXISTING LANDSCAPE MAINTENANCE DISTRICTS FOR FISCAL YEAR 2026-2027
BACKGROUND:

Harris & Associates has previously prepared the assessment engineering report in connection with the annual levy of assessments for the existing citywide landscape maintenance districts. The assessments against the lots and parcels of land within the assessment district will pay for the operation, maintenance and servicing of ornamental structures, landscaping, including trees, shrubs, grass and other ornamental vegetation, and appurtenant facilities, including irrigation systems, drainage devices and drywells located in public places within district boundaries.

ANALYSIS:

The City Council's approval of this resolution initiating proceedings for the annual levy of assessments orders the Engineer's Report in connection with the annual levy of assessments and designates Harris & Associates as the Engineer for the purpose of these proceedings.

PREVIOUS COUNCIL ACTION:

None

17.A.

STRATEGIC PLAN INTEGRATION:

GOAL ONE: QUALITY OF LIFE:

To ensure that Hemet is safe, clean, attractive and comfortable for all who live, work, and visit.

Objective 1: Enhance the visual appearance of the community to make it attractive and reduce blight.

Objective 2: Explore and implement homelessness solutions for the City of Hemet.

Objective 3: Increase Public Safety visibility and response.

GOAL THREE: COMMUNITY ENGAGEMENT
To connect and participate in a constant dialogue between members of the community, City staff, and elected officials to promote togetherness and positivity.

Objective 1: Deliver messaging to the Community that connects, is consistent, and relevant.

Objective 2: Increase transparency for the public.

Objective 3: Increase the community's pride within the City.

FISCAL IMPACT:

The consultant fee for the full administration in connection with the annual levy of assessments for the existing landscape maintenance district is $15,914. This fee will be spilt between fund 225 LLMD original districts, and Fund 228 Post Prop-218 districts. The funds are budgeted in account #225- 8250-2710 and #228-8250-2710.

ALTERNATIVE(S):

1. Do not adopt the Resolution of Initiation associated with the City of Hemet FY 2026-2027 annual LMD levy.

2. Provide alternative direction to the City Manager.

ATTACHMENT(S):

Attachment 1 - Resolution Initiate LMD

17.A.

CITY OF HEMET RESOLUTION NO. 2026-XXX 1
11111
22222
33333
44444
55555
66666
77777
88888
99999
1010101010
1111111111
1212121212
1313131313
1414141414
1515151515
1616161616
1717171717
1818181818
1919191919
2020202020
2121212121
2222222222
2323232323
2424242424
2525252525
2626262626
2727272727
2828282828

CITY OF HEMET

HEMET, CALIFORNIA
RESOLUTION NO. 2026-xxx

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF HEMET, CALIFORNIA, INITIATING PROCEEDINGS

FOR THE ANNUAL LEVY OF ASSESSMENTS FOR THE

EXISTING LANDSCAPE MAINTENANCE DISTRICTS FOR
FISCAL YEAR 2026-2027
The City Council of the City of Hemet, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council of the City of Hemet, California has, by previous resolutions, formed the Districts known and designated as the Landscape Maintenance Districts (hereafter referred to as the “Districts”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”), that provides for levy and collection of assessments by the County of Riverside for the City of Hemet to pay the maintenance and services of landscaping and all appurtenant facilities and operations related thereto; and, WHEREAS, the City Council has appointed Harris & Associates for the purpose of assisting with the annual levy of the Districts, and to prepare and file a report with the City Clerk in accordance with the Act.

17.A.

CITY OF HEMET RESOLUTION NO. 2026-XXX 2
11111
22222
33333
44444
55555
66666
77777
88888
99999
1010101010
1111111111
1212121212
1313131313
1414141414
1515151515
1616161616
1717171717
1818181818
1919191919
2020202020
2121212121
2222222222
2323232323
2424242424
2525252525
2626262626
2727272727
2828282828

THE CITY COUNCIL OF THE CITY OF HEMET FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council hereby orders Harris & Associates to prepare the Engineer’s Report concerning the levy of assessments for the Districts in accordance with Chapter 3, Section 22622 of the Act.

Section 2. The general location and boundaries of the existing Districts are shown on maps on file in the office of the City Clerk, open to public inspection, and by reference are made part of this resolution. The Districts are designated as: “Hemet Landscape Maintenance Districts.”
Section 3. The improvements within the Districts include but are not limited to:
the operation, maintenance and servicing of ornamental structures, landscaping, including trees, shrubs, grass and other ornamental vegetation, and appurtenant facilities, including irrigation systems, drainage devices and drywells located in public places within the boundaries of the Districts. Maintenance refers to the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities, including repair, removal or replacement of all or part of any of the ornamental structures, landscaping or appurtenant facilities; providing for the life, growth, health and beauty of the landscaping, including cultivation, irrigation, trimming, spraying, fertilizing and treating for disease or injury; the removal of trimmings, rubbish, debris and other solid waste; and the cleaning, sandblasting and painting of walls and other improvements to remove or cover graffiti. Servicing refers to the furnishing of electricity for the irrigation and

17.A.

CITY OF HEMET RESOLUTION NO. 2026-XXX 3
11111
22222
33333
44444
55555
66666
77777
88888
99999
1010101010
1111111111
1212121212
1313131313
1414141414
1515151515
1616161616
1717171717
1818181818
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2020202020
2121212121
2222222222
2323232323
2424242424
2525252525
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2727272727
2828282828
operation of the ornamental structures, landscaping, and appurtenant facilities, and water for the irrigation and control of the landscaping and the maintenance of any of the ornamental structures, landscaping and appurtenant facilities.

Section 4. That the City Clerk shall certify to the passage and adoption of this resolution; shall enter the same in the book of original resolutions of said City; and shall make a minute of passage and adoption thereof in the records of the proceedings of the City Council of said City, in the minutes of the meeting at which resolution is passed and adopted.

17.A.

CITY OF HEMET RESOLUTION NO. 2026-XXX 4
11111
22222
33333
44444
55555
66666
77777
88888
99999
1010101010
1111111111
1212121212
1313131313
1414141414
1515151515
1616161616
1717171717
1818181818
1919191919
2020202020
2121212121
2222222222
2323232323
2424242424
2525252525
2626262626
2727272727
2828282828
PASSED, APPROVED, AND ADOPTED this 26th day of May, 2026. ____________________________
Linda Krupa, Mayor
ATTEST:
_____________________________
Rosalia Butler, City Clerk

17.A.

CITY OF HEMET RESOLUTION NO. 2026-XXX 5
11111
22222
33333
44444
55555
66666
77777
88888
99999
1010101010
1111111111
1212121212
1313131313
1414141414
1515151515
1616161616
1717171717
1818181818
1919191919
2020202020
2121212121
2222222222
2323232323
2424242424
2525252525
2626262626
2727272727
2828282828
State of California )
County of Riverside )
City of Hemet )
I, Rosalia Butler, City Clerk of the City of Hemet, do hereby certify that the foregoing resolution was adopted by the Hemet City Council on the 26th day of May 2026, and was passed by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:
_____________________________
Rosalia Butler, City Clerk

17.A.

City of Hemet
City Council Meeting

STAFF REPORT
Meeting: City Council Meeting - May 26 2026
Department: Public Works
Submitted by: Noah Rau, Interim City Manager
Jilleen Ferris, Interim Public Works Director/City Engineer; ☐ Receive and File ☒ Consent Calendar ☐ Business Item ☐ Public Hearing TITLE:

A Resolution Declaring Its Intention to Levy and Collect Assessments, Preliminarily Approving the Engineer’s Report, and Appointing a Time and Place for a Public Hearing for the Existing Landscape Maintenance Districts for Fiscal Year 2026-2027
RECOMMENDED ACTION:

It is respectfully recommended that the City Council adopt the following resolution:

RESOLUTION NO. 2026-____ - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

HEMET, CALIFORNIA, DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS, PRELIMINARILY APPROVING THE ENGINEER’S REPORT, AND APPOINTING A TIME AND

PLACE FOR A PUBLIC HEARING FOR THE EXISTING LANDSCAPE MAINTENANCE DISTRICTS FOR FISCAL YEAR 2026-2027
BACKGROUND:

By its previous action the City Council approved Resolution initiating proceedings and ordering the engineer’s report in connection with the annual levy of assessments for the existing Citywide Landscape Maintenance Districts for Fiscal Year 2026-2027. The assessments against the lots and parcels of land within the assessment district will pay for the operation, maintenance and servicing of ornamental structures, landscaping, including trees, shrubs, grass and other ornamental vegetation, and appurtenant facilities, including irrigation systems, drainage devices and drywells located in public places within district boundaries.

ANALYSIS:

The assessment engineer’s report has been prepared and is on file with the City Clerk. A public notice will be published in the Press Enterprise, Hemet News, regarding the proposed annual landscape assessment rates for Fiscal Year 2026-2027.

PREVIOUS COUNCIL ACTION:

17.B.

None.

STRATEGIC PLAN INTEGRATION:

GOAL ONE: QUALITY OF LIFE:

To ensure that Hemet is safe, clean, attractive and comfortable for all who live, work, and visit.

Objective 1: Enhance the visual appearance of the community to make it attractive and reduce blight.

Objective 2: Explore and implement homelessness solutions for the City of Hemet.

Objective 3: Increase Public Safety visibility and response.

GOAL THREE: COMMUNITY ENGAGEMENT
To connect and participate in a constant dialogue between members of the community, City staff, and elected officials to promote togetherness and positivity.

Objective 1: Deliver messaging to the Community that connects, is consistent, and relevant.

Objective 2: Increase transparency for the public.

Objective 3: Increase the community's pride within the City.

GOAL FIVE: ORGANIZATIONAL EFFECTIVENESS
To identify the work needed inside the City organization to effectively provide services to the community and ensure financial stability.

Objective 1: Operate in a financially sustainable manner.

Objective 2: Evaluate existing practices to ensure continuity with industry best practices.

Objective 3: Provide Council with policies that are consistent while lessening liabilities.

Objective 4: Increase employee retention by training and creating a positive workplace.

Objective 5: Streamline fire prevention coordination efforts.

FISCAL IMPACT:

The total proposed citywide landscape maintenance district assessment for the Fiscal Year 2026- 2027 is $3,266,779.

ALTERNATIVE(S):

1. Do not adopt the Resolution of Declaration associated with the City of Hemet FY 2026-27 annual LMD levy.

2. Provide alternative direction to the Interim City Manager.

ATTACHMENT(S):

Attachment 1 - Resolution Declare LMD FY26-27
Attachment 2: ER Hemet LMD FY26-27 FINAL

17.B.

CITY OF HEMET RESOLUTION NO. 2026-XXX 1
11111111
22222222
33333333
44444444
55555555
66666666
77777777
88888888
99999999
1010101010101010
1111111111111111
1212121212121212
1313131313131313
1414141414141414
1515151515151515
1616161616161616
1717171717171717
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2323232323232323
2424242424242424
2525252525252525
2626262626262626
2727272727272727
2828282828282828

CITY OF HEMET

HEMET, CALIFORNIA
RESOLUTION NO. 2026-xxx

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF HEMET, CALIFORNIA DECLARING ITS INTENTION

TO LEVY AND COLLECT ASSESSMENTS,
PRELIMINARILY APPROVING THE ENGINEER’S

REPORT, AND APPOINTING A TIME AND PLACE FOR A

PUBLIC HEARING FOR THE EXISTING LANDSCAPE
MAINTENANCE DISTRICTS FOR FISCAL YEAR 2026-
2027
The City Council of the City of Hemet, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has by previous resolutions formed the Landscape Maintenance Districts (hereafter referred to as the “Districts”), initiated proceedings for Fiscal Year 2026-2027, and ordered the preparation of the Fiscal Year 2026-2027 Engineer’s Report pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (commencing with section 22500) (hereafter referred to as the “Act”) that provides for the levy and collection of assessments by the County of Riverside for the City of Hemet to pay the maintenance and services of all improvements and facilities related thereto; and, WHEREAS, all assessments for the Districts were previously approved in accordance with the requirements of the California State Constitution, Article XIII (D); and,

17.B.

CITY OF HEMET RESOLUTION NO. 2026-XXX 2
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WHEREAS, the City Council has appointed Harris & Associates for the purpose of assisting with the Annual Levy of the Districts, and to prepare and file an Engineer’s Report with the City Clerk in accordance with the Act; and, WHEREAS, the Engineer’s Report entitled “City of Hemet Engineer’s Report Fiscal Year 2026-2027 for Landscape Maintenance Districts” has been filed with the City Clerk and presented to the City Council to be approved by the City Council, as required by Chapter 1, Article 4, Section 22566 and Chapter 3, Sections 22623 and 22624 of said Act; and,
WHEREAS, this City Council has examined and reviewed the Engineer’s Report as presented, and is preliminarily satisfied with the Districts, each and all of the budget items and documents as set forth therein, and is satisfied that the assessments, have been spread in accordance with the special benefits received from the improvements, operation, maintenance and services to be performed within each District, as set forth in said Report.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HEMET FINDS, DETERMINES, ORDERS, AND RESOLVES AS FOLLOWS:

SECTION 1. The above recitals are true and correct.

SECTION 2. The Engineer’s Report as presented, consists of the following:
a) A description of improvements (Plans & Specifications). The improvements within the Districts include but are not limited to: the

17.B.

CITY OF HEMET RESOLUTION NO. 2026-XXX 3
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operation, maintenance and servicing of ornamental structures, landscaping, including trees, shrubs, grass and other ornamental vegetation, and appurtenant facilities, including irrigation systems, drainage devices and drywells located in public places within the boundaries of the Districts. Maintenance refers to the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities, including repair, removal or replacement of all or part of any of the ornamental structures, landscaping or appurtenant facilities; providing for the life, growth, health and beauty of the landscaping, including cultivation, irrigation, trimming, spraying, fertilizing and treating for disease or injury; the removal of trimmings, rubbish, debris and other solid waste; and the cleaning, sandblasting and painting of walls and other improvements to remove or cover graffiti. Servicing refers to the furnishing of electricity for the irrigation and operation of the ornamental structures, landscaping, and appurtenant facilities, and water for the irrigation and control of the landscaping and the maintenance of any of the ornamental structures, landscaping and appurtenant facilities.
b) The annual budget (Costs and Expenses of Services, Operations and Maintenance).

17.B.

CITY OF HEMET RESOLUTION NO. 2026-XXX 4
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c) A description of the Method of Apportionment resulting in an assessment rate per unit of benefit for each said District for Fiscal Year 2026-2027.
d) A citywide diagram (Assessment Diagram) showing the exterior boundaries of the Districts. The general location and boundaries of the existing Districts are shown on maps on file in the office of the City Clerk, open to public inspection, and by reference are made part of this resolution. The Districts are designated as: “Hemet Landscape Maintenance Districts.”
e) The 2026-2027 Assessment Rolls with the proposed assessment apportioned to each lot or parcel filed under separate cover and by reference made part of this resolution.

SECTION 3. The Engineer’s Report is hereby approved on a preliminary basis pending a public hearing, and ordered to be filed in the Office of the City Clerk as a permanent record to remain open to public inspection.

SECTION 4. The City Council hereby declares its intention to seek the annual levy and collection of assessments within the Districts pursuant to the Act, over and including the land within the District boundaries, and to levy and collect assessments on all such land to pay the annual costs and expenses of the improvements and services described in Section 2 of this resolution for Fiscal Year 2026-2027.

SECTION 5. The proposed district assessments are within the limits previously approved by the property owners. The assessments outlined in the Engineer’s Report

17.B.

CITY OF HEMET RESOLUTION NO. 2026-XXX 5
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have not been increased over the maximum rates approved by the property owners, and do not require additional property owner approval in accordance with the requirements of the California Constitution, Articles XIII(C) and XIII(D).

SECTION 6. The City Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments for the Districts in accordance with Chapter 3, Section 22626 of the Act.

SECTION 7. The City shall give notice of the time and place of the public hearing to all property owners within the Districts by causing the publishing of this Resolution once in the local newspaper not less than ten (10) days before the date of the public hearing, and by posting a copy of this resolution on the official bulletin board customarily used by the Council for the posting of notices.

SECTION 8. Notice is hereby given that Tuesday, the 23rd day of June, 2026 at 6:00 pm, in the Council Chambers of the City of Hemet, 450 East Latham Avenue, Hemet, California 92543, is the time and place fixed for a public hearing by the City Council on the question of the levy and collection of assessments for Fiscal Year 2026- 2027 against lots and parcels of land within the Districts. At the hearing, interested persons shall be afforded the opportunity to hear and be heard.

SECTION 9. The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law.

17.B.

CITY OF HEMET RESOLUTION NO. 2026-XXX 6
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SECTION 10. The City Council hereby designates the Administrative Services Director, telephone number (951) 765-2330, to answer inquiries regarding the hearing, protest proceedings, and procedural or technical matters.

SECTION 11. Lots or parcels within the Districts that are owned or used by any county, city, city and county, special district or any other local or regional governmental agency, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.

SECTION 12. That the City Clerk shall certify to the passage and adoption of this resolution; shall enter the same in the book of original resolutions of said City; and shall make a minute of passage and adoption thereof in the records of the proceedings of the City Council of said City, in the minutes of the meeting shall so reflect the presentation of the Engineer’s Report at which resolution is passed and adopted.

17.B.

CITY OF HEMET RESOLUTION NO. 2026-XXX 7
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PASSED, APPROVED, AND ADOPTED this 26th day of May, 2026. ____________________________
Linda Krupa, Mayor
ATTEST:
_____________________________
Rosalia Butler, City Clerk

17.B.

CITY OF HEMET RESOLUTION NO. 2026-XXX 8
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State of California )
County of Riverside )
City of Hemet )
I, Rosalia Butler, City Clerk of the City of Hemet, do hereby certify that the foregoing resolution was adopted by the Hemet City Council on the 26th day of May 2026, and was passed by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:
_____________________________
Rosalia Butler, City Clerk

17.B.

CITY OF HEMET
ENGINEER’S REPORT

LANDSCAPE MAINTENANCE DISTRICTS
FISCAL YEAR 2026-27

RIVERSIDE COUNTY, CALIFORNIA
April 2026

PREPARED BY
41593 Winchester Rd, Suite 200
Temecula, CA 92590
www.weareharris.com

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

TABLE OF CONTENTS
Engineer’s Certification .................................................................................................. i Part I – Plans and Specifications ................................................................................... 1 Part II – Method of Apportionment ............................................................................ 10 Part III – Cost Estimate ................................................................................................ 17 Part IV – Assessment Diagrams .................................................................................. 20 Part V – Assessment Rolls ........................................................................................... 21 Appendix A – District Budgets and Description of Budget Line Items ........................ 22

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27
i
ENGINEER’S CERTIFICATION
AGENCY: THE CITY OF HEMET
PROJECT: LANDSCAPE MAINTENANCE DISTRICTS
TO: THE CITY COUNCIL OF THE

CITY OF HEMET

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING ACT OF 1972, DIVISION 15 OF THE

STREETS AND HIGHWAYS CODE OF THE STATE OF CALIFORNIA
Pursuant to the provisions of Section 22565 through 22574 of the Landscaping and Lighting Act of 1972, said act being Part 2 of Division 15 of the Streets and Highways Code of the State of California, Section 4 of Article XIII D of the California Constitution, and direction from the City Council of the City of Hemet (“City Council”), California submitted herewith is the Engineer’s Report (“Report”) for the City of Hemet (“City”) Landscape Maintenance Districts consisting of five (5) parts.

WHEREAS, the City Council did, pursuant to the provisions of the Landscaping and Lighting Act of 1972, as being part of Division 15 of the Streets and Highways Code of the State of California, initiate proceedings for the levy of special assessments for FY 2026-27 in the assessment district known and designated as:

Landscape Maintenance Districts (herein referred to as “Districts”); and, WHEREAS, the City Council, did direct the appointed Engineer to make and file a consolidated Annual Report, in accordance with Article 4 (commencing with Section 22565) of Chapter 1 of Part 2 of Division 15 of the Streets and Highways Code, being an article of the aforementioned Landscaping and Lighting Act of 1972.

WHEREAS, Section 22567 of said Article 4 states the Report shall consist of the following:

Part I – Plans and Specifications
Part II – Method of Apportionment
Part III – Cost Estimate
Part IV – Assessment Diagrams
Part V – Assessment Rolls

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27
ii
I do hereby assess and apportion the total amount of the costs and expenses upon several parcels of land within said District area liable therefor and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said services. NOW, THEREFORE, I, the appointed Engineer, acting on behalf of the City of Hemet, pursuant to the Landscaping and Lighting Act of 1972, do hereby submit the following:

1. Pursuant to the provisions of law, the costs and expenses within each District have been assessed upon the parcels of land in the Districts benefited thereby in direct proportion and relation to the estimated benefits to be received by each of said parcels. For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a reduced copy of which is included herein.

2. As required by law, an Assessment Diagram is filed herewith, showing the boundaries of each District, as well as the boundaries and dimensions of the respective parcels and subdivisions of land within said Districts as the same exist, as of the date of this Report, each of which subdivisions of land into lots or parcels, respectively, have been given a separate number upon said Assessment Diagram and in the Assessment Roll contained herein.

3. The separate numbers given the subdivisions and parcels of land, as shown on said Assessment Diagram and Assessment Roll, correspond with the numbers assigned to each parcel by the Riverside County Assessor. Reference is made to the County Assessment Roll for a description of the lots or parcels.

4. There are no lots or parcels within the Districts that are owned by a federal, state or other local governmental agency that will benefit from the services to be provided by the assessments to be collected.

In conclusion, it is my opinion that the assessments for the Consolidated Landscape Maintenance Districts have been spread in accordance with the benefits that each parcel receives from the items being funded by each District.

DATED this 21St day of April, 2026
Alison M. Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work
County of Riverside
State of California

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

1 PART I – PLANS AND SPECIFICATIONS
Executive Summary
This Engineer’s Report contains language and wording from the “2013-14 Engineer’s Annual Levy Report” that was previously adopted by the City on July 9, 2013 through Resolution Bill No. 13-035 which preserves the continuity of information.

Introduction
The City of Hemet (“City”) annually levies and collects special assessments in order to fund the maintenance and servicing of street landscaping improvements within the Landscape Maintenance Districts (“Districts”). The Districts were formed and are levied annually pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”).

This Consolidated Annual Engineer’s Report (“Report”) describes the Districts and improvements, any proposed changes to the Districts or improvements and the proposed budgets and assessments for Fiscal Year 2026-27. The assessments are based on the City’s estimated costs to maintain and service the improvements that provide a special benefit to properties assessed within the respective Districts. Each District’s costs and corresponding levy are based on an annual budget which includes all expenditures, deficits, surpluses, revenues, and reserves for each individual District.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor’s Parcel Number by the Riverside County (“County”) Assessor’s Office. The County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the County tax roll.

Following consideration of public comments and written protests at a noticed public hearing, the City Council may order amendments to the Report or adopt the Report as submitted. Following final approval of the Report and confirmation of the assessments, the Council may then order the levy and collection of assessments for Fiscal Year 2026-27 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel in Fiscal Year 2026-27.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

2 Improvements Authorized by the Landscaping Act of 1972 As applicable or may be applicable to each separate District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping
• The installation or construction of statuary, fountains, and other ornamental structures and facilities
• The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities • The maintenance or servicing, or both, of any of the foregoing • The acquisition of any existing improvement otherwise authorized pursuant to this section Incidental expenses associated with the improvements include, but are not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment
• The costs of printing, advertising, and the publishing, posting and mailing of notices • Compensation payable to the County for collection of assessments • Compensation of any engineer or attorney employed to render services • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5 • Costs associated with any elections held for the approval of a new or increased assessment The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury • The removal of trimmings, rubbish, debris, and other solid waste • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

3 General Description of Improvements and Services
The Districts provide for the collection of annual assessments to fund the installation and ongoing maintenance and servicing of landscape improvements, drainage, and appurtenant facilities including, but not limited to, the cost of personnel, electrical energy, water service, materials, equipment, contracting services, and other items necessary for the satisfactory operation of these services in each District.

The proposed improvements for the Districts may be generally described as follows:
• The operation, maintenance, and servicing of all existing landscaping and appurtenant facilities necessary for the daily maintenance of said landscaping located within City rights-of-way.

Operation, maintenance, and servicing means all work necessary for the daily maintenance required to maintain said landscaping including providing any necessary water, power, fertilizer, pest control, trimming, mowing, replacement due to damage or theft, and removal of all debris caused by nature or the act of maintaining the landscaping. • All improvements consisting of trees, turf, shrubbery, ground cover, irrigation devices, water meters, electrical equipment, appurtenant structures, and ornamental structures existing at the present time. The cost associated with these improvements will be the cost of operations, maintenance and servicing.

Although the 1972 Act allows for the construction or installation of improvements and the assignment of the benefit assessments associated therewith, it is not anticipated that any improvements will be installed nor benefit assessments made for the installation of improvements.

The plans and specifications for the improvements for the Districts are voluminous and are not included in this Report, but are on file in the office of the City Engineer and are by reference herein made a part of this Report.

District Boundaries and/or Location of Improvements
The City maintains the Districts which include 48 individual Districts (including Zones). There were 27 Districts (hereafter referred to as the “Original Districts”) formed prior to the passage of Proposition 218 and the remaining Districts were formed after 1999.

A general boundary map for each of the Districts is presented in Part IV of this Report. The Districts formed after 1999 are distinct and separate areas operating independently of the Original Districts. Furthermore, some of these Districts may contain two or more zones of benefit that are identified by development name and/or tract number.

The Original Districts’ locations and/or locations of improvements are as follows:

District 1 - The improvements maintained are located on the east side of Kirby St. from Oakland Ave. north to Menlo Ave., east on the south side of Menlo Ave. to 800 feet east of San Huerta (middle of the rest

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

4 area) and east and west of San Huerta south to San Padre Ave. North side of Devonshire Ave. from 158 feet west of Gilmore St. north on the east side of Kirby St. to Oakland Ave.

District 2 - The improvements maintained are located on the north side of Whittier Ave. from 85 feet west of Holly Dr. east to Palm Ave., on the south side of Mayberry Ave. east to Tahquitz Ave., and the west side of Tahquitz Ave. south to Whittier Ave., on the north side of Whittier Ave. west to Palm Ave.

District 3 - The improvements maintained are located on the north side of Fruitvale Ave. from 115 feet west of Buttercup Dr. to El Pueblo St. to El Rancho Rd. east side of Kirby St. from Fruitvale Ave. north to Eaton Ave., on the south side of Eaton Ave. to 615 feet east of Del Mar Dr. (end of the tract’s block wall).

District 4 - The improvements maintained are located on the south side of Johnston Ave. from the east property line of the convalescent hospital east of State St., 858 feet, south on the west side of State St. to the north property line of K-Mart.

District 5 - The improvements maintained are located on the North side of Oakland Ave. from Hamilton St. west to Lyon Ave., north on the east side of Lyon Ave. to Menlo Ave., east on the south side of Menlo Ave. to 956 feet of Rhonda St. (wall and stake fence).

District 6 - The improvements maintained are located on Stetson Ave. from 593 feet west of Buena Vista St. (east wall of the shopping center) to Buena Vista St., south on the West side of Buena Vista St. to Gardenia Cir. (rock, shrubs and trees).

District 7 - The improvements maintained are located on the south side of Devonshire Ave. from Brandon Way east to the end of the tract’s block wall.

District 8 – The parcels are located in the area south of W. Florida Ave., north of W. Acacia Ave., and between Sanderson Ave. and S. Kirby St.

District 9 - The improvements maintained includes the shrubs located on Stetson Ave. and the east side of Seven Hills Dr. from Stetson Ave. south to the west side of Silver Oak Way. From Stetson Ave. south to even with the east/west block wall and the Seven Hills Dr. medians.

District 9-1 - The improvements maintained are located on Red Oak Way south side from block wall at back of property facing Bottle Tree to Lyon, south on the west side of Lyon to Peppertree Dr., west on the north side of Peppertree Dr. to end of block wall (Eastside of Eighteenth Fairway).

District 10 - The improvements maintained are located on the east side of Kirby St. from the railroad tracks north to 288 feet north of Walter Way.

District 11 - The improvements maintained are located on the south side of Oakland Ave. to Elk St.; the west side of Elk St. to Devonshire Ave.; north side of Devonshire Ave. to Lyon Ave.; east side of Lyon Ave.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

5 to Oakland Ave.; south side of Menlo Ave. from 400 feet west of Blanca St. to Lyon Ave.; south on the west side of Lyon Ave. to Devonshire Ave., then west on the north side of Devonshire Ave.

District 12 - The improvements maintained are located from the retention basin on the southwest corner of Fruitvale Ave. and Sunflower St. to the retention basin on the southwest corner of Fruitvale Ave. and Buttercup Dr. and west side of Lyon Ave. from 138 feet south of Fruitvale Ave. (at the end of the block wall), south to Menlo Ave., and west on the north side of Menlo Ave. and Garfield (29 4’x4’ tree wells).

District 13 - The improvements maintained includes tree trimming on the east side of Sanderson Ave. and the north side of Florida Ave.

District 14 - The improvements maintained includes tree trimming on the north side of Thornton Ave. from Nicklaus to Santa Fe St. and the east side of Santa Fe St. from Thornton Ave. to Barber Dr., on both sides of Crenshaw Dr., Snead Dr., Palmer Dr., and Barber Dr.

District 15 - The improvements maintained are located on Lyon Ave. from 488 feet north of Cobble Ln. (block wall at the tract boundary) south to Thornton Ave., east on the north side of Thornton Ave. (to the end of the wall) and east side of Lyon Ave. from Thornton Ave. south to the north side of the retention basin.

District 16 - The improvements maintained are located on the east side of Cawston Ave. from Thornton Ave. south to Windsor Ct., 40 feet (rock with 24 trees and 4 yuccas); east side of Cawston Ave. from south of Windsor St. to Harrison Ave.; Harrison Ave. from Cawston Ave. to Rexford Drive, north side; south side of Harrison from 623 feet west of Creekside Dr., south on both sides of Creekside Dr. for 53 feet; east on south side of Harrison Ave. from Creekside Dr. to Cawston Ave.; south on west side of Cawston Ave. to Cove St., west on both sides of Cove St., to end of curb radius (end of block wall), and south on wall (525 feet south of Cove St.).

District 17 - The improvements maintained are located on Kirby St. north from Stetson Ave-both sides to Johnston Ave.; Johnston Ave. south side west from Kirby St. to 85 feet west of Merced Rd.; east side of Lilac St. from Johnston Ave. south to Carnation Ave.; south side of Johnston Ave. from Lilac St. west to Kirby St.; north side of Stetson Ave. 634 feet west of Lyon Ave. to Sanderson Ave.; east side of Kirby St. from Johnston Ave. north to the flood control channel; both sides of Kirby St. from flood control ditch north to railroad tracks (less RV storage entrance); Whittier Ave., east on south side of Whittier Ave. for 90 feet; northeast corner of Whittier Ave. and Garland Way; west side of Arbor Parkway from 88 feet north of Springs Rd. to Johnston Ave. and then west to Kirby St.; west side of Lyon Ave. from storm drain south to Whittier Ave. and then west on north side of Whittier Ave. to 95 feet east on Garland Way (11 tree wells).

District 17-1 - The improvements maintained are located on the north side of Johnston Ave. from Lilac St. west to Arbor Parkway, to north on east side of Arbor Parkway to Whittier Ave. and east on south side of Whittier Ave. for 90 feet.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

6 District 18 - The improvements maintained are located in the Shopping Center Plaza on the southwest corner of Florida Ave., Sanderson Ave., and Acacia Ave.

District 19 - The improvements maintained are located on the Whittier Ave. and Lyon Ave.; the east end of open flood control channel and all tree wells on the south side of Whittier Ave. east of Lyon Ave. to end of the tract; Arbor Parkway and Garland Way (11 tree wells); Rodeigher Memorial Green, northwest corner of Palm Ave. and Acacia Ave; north side of Johnston Ave. from 90 feet west of Santa Teresa Way and east to Lyon Ave. with tree wells and sidewalk; Fire Station #3, 4110 West Devonshire Ave.

District 19-1 - The improvements maintained are located on the West side of Kirby St. from Fruitvale Ave. south to Menlo Ave. to west on north side of Menlo Ave. to the end of the tract wall.

District 19-2 - The improvements maintained are located on the west side of Kirby Ave. 118 feet north of Alne Dr. (end of stucco wall) south to Eaton Ave., west on the north side of Eaton Ave. 1,270 feet to the end of the retention basin.

District 19-3 - The improvements maintained are located on the south side of Menlo Ave. from Seattle St. east to Sanderson Ave.; south on the west side of Sanderson Ave. to the end of the tract wall.

District 19-6 - The improvements maintained includes planters located on Auto Mall Blvd. and Auto Mall Dr.; grass and planters located on Warren Rd. and Florida Ave., excluding the location of the Auto Mall sign.

District 19-7 - The improvements maintained are located from the triangular desert scape south to Mahaffey St. and east from Mahaffey St. west to Santa Fe St., then south to the end of the block wall (trees, shrubs, mulch, and gravel).

District 19-10 - The improvements maintained are located on the area between Buchanan St. and Sonrisa St. from the east side of Sonrisa St. 113 feet to the edge of the block wall, from the west side of Buchanan St. 67 feet to the edge of the block wall.

The locations and/or locations of improvements of the Districts formed after 1999 are as follows:

District 19-4 (Stoney Mountain Development) - The parcels and improvements are located along Esplanade Parkway, east of Warren Rd.

District 19-5 (Heartland) - The parcels and improvements are located in The Hemet Golf Club area north of W. Florida Ave. and generally west of California Ave.

District 20-A (Pacific Green) - The improvements maintained are in the subdivision known as Tract 28555 (Pacific Green) located east of Lake St. and south of Charlton Ave.

District 20-B (Orchard) - The improvements maintained are in the subdivision known as Tract 25168 (Orchard) located on the north side of Florida Ave. between Lake St. and Riviera Dr.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

7 District 22 (Cottonwood) - The improvements maintained are in the subdivision known as Tracts 30558, 30588-1, and 30588-2 located at the southeast corner of Mustang Way (formerly Harrison Ave.) and Fisher St.

District 23 (23, 23-1, 23-2A, 23-2B, 23-3, 23-4, 23-5, 23-5B) - The improvements maintained are in the following subdivisions:
• Tract 28581 (Crean) is located on the northeast corner of Sanderson Ave. and Eaton Ave. • Tract 29674 (Montana) is located on the southwest corner of Palm Ave. and Fruitvale Ave. • Tract 25405 (Wildflower) is located on the southeast corner of Sanderson Ave. and Eaton Ave. • Tracts 30689 and 30689-1 (Woodcrest) are located on the northwest corner of Sanderson Ave. and Eaton Ave.
• Tract 29581 (Covenant) is located on the northwest corner of Kirby St. and Commonwealth Ave. • Tract 30560 (Autumn Ridge I) is located between Sanderson Ave., Cawston Ave., Eaton Ave. and Fruitvale Ave.
• Tract 28558 (Menlo Estates) is located on the southwest corner of Fruitvale Ave. and Brisbane St. • Tract 31295 (Menlo Estates II) is located in the northeast corner of Menlo Ave. and Brisbane St.

District 24 (Kalpesh) - The improvements maintained are in the following subdivisions:
• Tract 30869 (Zone A) is located on the south of Berkley Ave. and west of Lauresa Lane • Tract 30969 (Zone B) is located on the north of Berkley Ave. and east of Hemet St.

District 25 (Florida Avenue) - This District consists of seven non-contiguous parcels located along Florida Ave.

District 26 (Willowalk) - The improvements maintained are in the subdivision known as Tract 30041 located approximately 430 feet south of Stetson Ave. and east of Sanderson Ave.

District 27 (Flowerwood) - The improvements maintained are in the subdivision known as Tract 30158 located west of Buena Vista Ave., north of Menlo Ave., and east of railroad easement.

District 29 (Peppertree) - The improvements maintained are in the subdivision known as Tract No. 29843 located north of Menlo Ave. and west of Cawston Ave.

District 33 (Hideaway) - The improvements maintained are in the subdivisions known as Tract Nos. 24147- 1 and 31796, located on the north side of Fruitvale Ave., approximately 542 feet east of Palm Ave., and approximately 287 feet west of State Ave.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

8 District 35 (Enclave) - The improvements maintained are in the subdivision known as Tract 30724 located on the north side of Lincoln Ave. between Hemet St. and Meridian St.

District 36 (McSweeney) - The improvements maintained are in the subdivisions known as Tract Nos. 32717, 32717-1, 32717-2, 32717-3, 32717-4, 32717-5, 32717-6 and 32529 located on the north side of Newport Rd. and east side of State St.

District 37 (Montero) - The improvements maintained are in the subdivision known as Tract 31146 located on the north side of Devonshire Ave. between Warren Rd. and Old Warren Rd.

District 39 (SV Investments) - The improvements maintained are in the subdivision known as Tract 32359 located north of Charlton Ave. and east of Park Ave.

District 42 (Emerson) - The improvements maintained are in the subdivision known as Tract No. 31970 located on the south side of Devonshire Ave. and east of Meyers St.

District 43 (Palomino) - The improvements maintained are in the subdivision known as Tract 31280 located on the west side of Pine Ave. between Commonwealth Ave. and Esplanade Ave.

District 44 (Autumn Ridge II) - The improvements maintained are in the subdivision known as Tract No. 33075 located on the north side of Fruitvale Ave. and west of Indiangrass Dr. The improvements maintained consist of approximately 3,919 square feet of landscaping area along Fruitvale Ave. and 1,541 square feet of landscaping area along Indiangrass Dr.

District 46 (Villa de Madrid) - The improvements maintained are in the subdivision known as Tract No. 33707 located on the northeast corner of Devonshire Ave. and Madrid St.

District 47 (Rancho Diamante) - The improvements maintained are in the subdivisions known as Tract Nos. 31807, 31807-1, 31808, 31808-1, and 31808-2 located on the east side of Warren Rd., north of Mustang Way, west of Fisher St. and south of Thornton Ave.

District 51 (Salvation Army) - The improvements maintained consist of a single commercial development which is located south of Acacia Ave., north of Central Ave. and East of Palm Ave.

District 52 (Seven Hills Senior Apts.) - The improvements maintained consist of approximately 3,280 square feet of landscaping area along Lyon Ave. and Peppertree Dr.

District 53 (Prince of Peace) - The improvements maintained by the property owner consist of a single commercial development which is located west of Sanderson Ave. and North of Menlo Ave.

District 54 (Habitat for Humanity) - The improvements, to be maintained by the City beginning in Fiscal Year 2016-17, consist of a residential development which is located north of Latham Ave. and west of Tahquitz Ave.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

9 District 55 (Sahara) - The improvements, to be maintained by the City beginning in Fiscal Year 2016-17, consist of a single commercial development which is located west of Palm Ave., south of Oakland Ave. and east of Hamilton Ave.

District 101 (AP North Lake Solar) - The improvements maintained consist of a single commercial development which is located west of Sanderson Ave. and south of Acacia Ave.

District 102 (Oak Tree Plaza) - The improvements maintained consist of a single commercial development which is located west of Cornell St. and north of Florida Ave.

District 103 (Redline Express Carwash) - The improvements maintained consist of a single commercial development which is located east of Sanderson Ave. and north of Acacia Ave.

District 104 (Tractor Supply Company) - The improvements maintained consist of a single commercial development which is located east of Cawston Ave., south of Florida Ave. and north of Acacia Ave. This district is Dormant.

District 105 (Les Schwab Tires) - The improvements maintained consist of a single commercial development which is located east of Cawston Ave., south of Florida Ave. and north of Acacia Ave. This district is Dormant.

District 106 (Hemet Auto Mall) Zone A and Zone B - The improvements maintained for this commercial development are located on the east side of Warren Rd., south of Auto Blvd. and north of Whittier Ave.

This district is Dormant.

District 107 (Marana) - The improvements maintained are located on the south side of Johnston Ave. west side of San Jacinto Street.

District 108 (CUP No. 16-007) - The improvements maintained for this commercial development are located on the north side of Florida Ave., east of N Palm Ave. and west of N Tahquitz Ave. This district is Dormant.

District 109 (Airway Place) - The improvements maintained for this commercial development are located on Airway Pl. and the north side of Wentworth Dr., east of Cawston Ave. and west of Scaramella Cl. This district is Dormant.

District 112 (Zanderson Plaza) - The improvements maintained for this commercial development are located on west side of Sanderson Ave. and the north side of Menlo Ave.

District 113 (Holiday Inn Express) - The improvements maintained for this commercial development are located on the north side of Florida Ave. This district is Dormant.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

10 PART II – METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which provide a special benefit to parcels within the District. This includes the construction, maintenance, and servicing of public lights, landscaping, dedicated easements for landscape use, and appurtenant facilities. The 1972 Act further provides that assessments may be apportioned upon all assessable lots or parcels of land within an assessment district in proportion to the estimated benefits to be received by each lot or parcel from the improvements rather than assessed value. “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements”(Section 22573 of the 1972 Act).

The formula used for calculating assessments reflects the composition of the parcels and the improvements and services provided by the Districts to fairly apportion the costs based on the estimated benefit to each parcel.

In addition, Article XIII D of the California Constitution (“Article”) requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. The Article provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits conferred on a parcel. A special benefit is a particular and distinct benefit over and above general benefits conferred on the public at large, including real property within the Districts. The general enhancement of property value does not constitute a special benefit.

General Benefit
The total benefit from the works of improvement is a combination of the special benefits to the parcels within the Districts and to parcels adjacent to the Districts and the general benefits to the public at large.

The portion of the landscaping maintenance costs associated with special benefits to parcels adjacent to the Districts and to general benefits will not be assessed to the parcels in the Districts, but will be paid from other funds. Because the landscaping improvements are located immediately adjacent to properties within the Districts and are maintained solely for the benefit of the properties within the Districts, no benefit is received by properties outside of the Districts. As a result, no property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

11 Special Benefit
The maintenance of landscaping provides direct and special benefit to those properties located within the Districts.

Each and every lot or parcel within the Districts receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements. First, the improvements were conditions of approval for the creation or development of the parcels. In order to create or develop the parcels, the City required the original developer to install and/or guarantee the maintenance of the improvements and appurtenant facilities serving the lots or parcels. Therefore, each and every lot or parcel within the Districts could not have been developed in the absence of the installation and expected maintenance of these facilities.

In addition, the improvements continue to confer a particular and distinct special benefit upon parcels within the Districts due to the nature and condition of the maintained landscaping and appurtenant facilities. The ongoing maintenance of these improvements enhances the desirability of the parcels by ensuring that the surrounding environment remains visually appealing and consistent with the intended character of the development. Well-maintained landscaping provides a positive representation of the properties and contributes to their marketability and overall appeal. The presence of maintained green space and landscaped areas also supports the functional integration of the parcels within the community, thereby directly benefiting the properties.

The proper maintenance of the landscaping, ornamental structures, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the Districts through the screening of properties within the Districts from arterial streets.

Finally, the proper maintenance of landscaping and appurtenant structures improves the attractiveness of the properties within the Districts. This provides a positive visual experience and provides an enhanced quality of life and sense of well-being for properties within the Districts.

Based on the benefits described above, landscaping is an integral part of the quality of life within the Districts. This quality of life is a special benefit to those parcels that are not government-owned easements, utility easements, or flood channel parcels. Government-owned easement, utility easement and flood channel parcels do not benefit from the improvements due to their use and lack of habitation on such parcels. Parcels of this nature are usually vacant narrow strips of land or flood control channels and therefore do not generate or experience pedestrian or vehicular traffic. Nor do these types of parcels support dwelling units or other structures that would promote frequent use of the parcels by the traveling public. As a result of this lack of activity on such parcels, they do not receive any benefit from landscaping and are not assessed.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

12 Special Benefit of Landscape Maintenance Districts Authorized Improvements and Services:
• Enhanced desirability of properties through association with the improvements • Improved aesthetic appeal of properties providing a positive representation of the area and properties
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping
• Increased sense of pride in ownership of property resulting from well-maintained improvements associated with the properties
• Enhanced quality of life through well-maintained green belts and landscaped areas • Reduced criminal activity and property-related crimes (especially vandalism) against properties through well-maintained surroundings and amenities
Methodology
Original Districts
Residential parcels in each specific District are assessed for the special benefits they receive from the maintained landscaping in that District and only that District. Since the frontage of a parcel is an indicator of the relative access to the benefits conferred to that parcel, the assessments are based on a front footage basis.

For commercial property, the special benefit to each parcel is derived not only from the benefits to the property described above, but also the enhancement of the businesses through the enhanced ability to attract clients, employees, and customers to the parcel and the associated business conducted there. This benefit increases according to the size of the business and the number of people doing business there, which, in turn, generally correlates to the area of the parcel. Therefore, the estimated benefit of the improvements to a commercial parcel is greater than that of a residential parcel.

Publicly owned parcels are assessed the same as other parcels, except for publicly owned drainage basins.

The latter parcels are undeveloped and are required to remain undeveloped in order to function as drainage basins. Therefore, the parcels receive none of the special benefits described above.

With this determination of special benefit, each parcel in the district, regardless of land use, is assessed based on the parcel’s front linear footage. Front footage is defined as the width of the parcel immediately abutting a City street, with the following exceptions:
• Corner parcels - The shorter of the two sides immediately abutting dedicated City streets will be considered the parcel’s front footage.
• Cul-de-sac parcels - The width of the parcel measured 50 feet back from the property line immediately abutting a dedicated City street will be considered the parcel’s front footage.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

13 Units of Benefit (“UOB”) are apportioned according to a parcel’s land use and special benefit received.

Land use is categorized as follows:
• Residential parcels are those lots having at least one residential structure on them with a lot frontage of 120 feet or less.
• Rural parcels are those lots having at least one residential structure on them with a lot frontage over 120 feet. The maximum assessment frontage for rural parcels will be 120 feet. • Agricultural parcels are those lots having no residential structures on them and with a frontage in excess of 120 feet.
• Commercial/Industrial parcels are those lots that are not classified as residential, rural, or agricultural.

The assessments are apportioned on the basis of a UOB, which is defined as an increment of the front linear footage of the particular parcel classification. Accordingly, parcels with greater front linear footage will have a proportionally higher number of UOBs.
• Residential parcels are assigned one UOB per front linear foot up to 120 front linear feet. • Rural parcels are assigned one hundred and twenty (120) UOB per lot. • Agricultural parcels with a frontage in excess of 120 feet will be assigned zero UOB until such time as the parcel develops. Agricultural parcels with a frontage less than 120 feet will be assigned zero UOBs.
• Commercial/Industrial parcels are assigned 1.5 UOB per front linear foot with no limit in front linear footage.

Once the number of UOBs and costs associated with each district are determined, the costs are divided by the UOBs to determine an assessment rate for each UOB in each district.

Each parcel currently within the Districts will be placed into one of the four designated classifications by land use. The individual assessments will then be determined by multiplying the District assessment rate by the parcel’s total UOB.

Land Use Category Assigned UOB
Residential 1.0 UOB/Front Linear Foot
Commercial/Industrial 1.5 UOB/Front Linear Foot
Agricultural 0.0 UOB
Rural 120 UOB/Lot
Subsequent Districts and Annexations
With the exception of Districts 25, 51 - 53, 55, 101-106, 108-109 and 112-113 each of the Districts formed subsequent to the formation of the Original Districts consist of single-family residential parcels, which all

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

14 receive a unique and special benefit from the improvements. Due to their similarity in location, use, and proximity to the improvements, all parcels within a particular District will be assessed at the same assessment rate calculated for that District. Therefore, each parcel in each of these Districts is assessed for the special benefits of the landscaping maintained in its respective District, and only that District, and will be assigned one UOB or Unit and charged the same per UOB/Unit rate as any other parcel in that District.

For the Districts formed after 1999, the maximum assessment rates are subject to a cost of living increase as explained further in Part III. Please refer to Appendix A for the District Budgets and the Maximum Levy Rate per Unit.

For Districts 25 Florida Avenue and 101 AP North Lake Solar, assessments are made on the basis of a UOB, with a UOB defined as an increment of the front linear footage of the particular parcel classification.

Commercial parcels will be assigned 1.50 UOB per front linear foot with no limit in front linear footage.

Currently, there are seven parcels located in District 25 with a total of 1,121.00 feet of commercial front linear footage. Applying the UOB formula, with a UOB defined as an increment of the front linear footage of the particular parcel classification, results in a total UOB count of 1,681.50 for District 25. Once the costs associated with District 25 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

For Districts 102 Oak Tree Plaza, 103 Redline Express Car Wash, 104 Tractor Supply Company, 105 Les Schwab Tires, 106 Hemet Auto Mall (Zone A and Zone B), 108 CUP No. 16-007,109 Airway Place, Zanderson Plaza and Holiday In Express (CUP19-015) assessments are made on the basis of a UOB, with a UOB defined as an increment of acreage of the particular parcel classification. In converting Commercial/Industrial properties to EBUs, the factor used is the City of Hemet average single family residential density of 2.58 dwelling units per acre (as derived from the City of Hemet 2030 General Plan, Table 2.3 - Development Capacity, dated January 24, 2012 (Hemet General Plan)). Therefore, the Commercial/Industrial parcels, including institutional uses, will be assigned 2.58 EBUs per acre.

For Districts 51 – 53 and 55, all commercial parcels, will receive a per parcel rate based upon the proportional spread of the assessment by each parcel’s acreage as compared to other parcels within the same commercial development. For Fiscal Year 2026-27, District 53 is dormant and will not be levied.

Currently, District 101 (AP North Lake Solar) is composed of a single parcel with a total of 2,400.00 feet of commercial front linear footage. Applying the UOB formula, with a UOB defined as an increment of the front linear footage of the particular parcel classification, results in a total UOB count of 3,600.00 for District 101. Once the costs associated with District 101 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

15 Currently, District 102 (Oak Tree) is composed of a single parcel of 1.08 acres. Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 2.79 for District 102. Once the costs associated with District 102 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel. For Fiscal Year 2026-27, District 102 is dormant and will not be levied.

Currently, District 103 (Redline Express Car Wash) is composed of a single parcel of .84 acres. Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 2.17 for District 103. Once the costs associated with District 103 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, District 104 (Tractor Supply Company) is composed of a single parcel of 2.79 acres. Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 7.20 for District 104. Once the costs associated with District 104 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel. For Fiscal Year 2026-27, District 104 is dormant and will not be levied.

Currently, District 105 (Les Schwab Tires) is composed of a single parcel of 1.13 acres. Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 2.92 for District 105. Once the costs associated with District 105 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel. For Fiscal Year 2026-27, District 105 is dormant and will not be levied.

Currently, District 106, Zone A and Zone B (Hemet Auto Mall), is composed of five parcels of 15.79 acres.

Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 36.66 for District 106. Once the costs associated with District 106 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel. For Fiscal Year 2026-27, District 106 is dormant and will not be levied.

Currently, District 107 (Marana) is composed of eight single family parcels. Each parcel in this District will be assigned one UOB.

Currently, District 108 (CUP No. 16-007) is composed of a single parcel of .28 acres. Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of .72 for District 108. Once the costs associated with District 108 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

16 the calculated rate per UOB multiplied by the assigned UOBs of that parcel. For Fiscal Year 2026-27, District 108 is dormant and will not be levied.

Currently, District 109 (Airway Place) is composed of seven parcels of 15.54 acres. Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 40.09 for District 109. Once the costs associated with District 109 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel. For Fiscal Year 2026-27, District 109 is dormant and will not be levied.

Currently, District 112 (Zanderson Plaza) is composed of six parcels of 7.71 acres. Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 26.99 for District 112. Once the costs associated with District 112 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, District 113 (CUP 19-015) is composed of one parcels of 1.59 acres. Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 5.57 for District 113. Once the costs associated with District 113 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel. For Fiscal Year 2026-27, District 113 is dormant and will not be levied.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

17 PART III – COST ESTIMATE
The cost estimate contains each of the items specified in Section 22569 of the Landscaping and Lighting Act of 1972.

The 1972 Act provides that the estimated costs of the improvements shall include the total cost of the improvements for the entire fiscal year, including incidental expenses, which may include operating reserves.

The 1972 Act also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within each District is the total cost of installation, maintenance, and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.

Allowable Inflationary Adjustments
It is recognized that the cost of maintaining the improvements may increase slightly every year as a result of inflation.

The Districts that make up the original 27 districts were formed prior to the passage of Proposition 218 and do not include an automatic cost of living or inflationary adjustment factor. Districts that were formed after 1999 were established in accordance with Proposition 218 requirements and included automatic annual increases to the maximum assessment.

For Fiscal Year 2026–27, no change in assessment rates is proposed for the Original Districts. Annual assessments for these Districts may be levied up to, but not exceeding, the maximum assessment amounts previously approved. Any proposed increase above the authorized maximum assessment amount would constitute a new or increased assessment and would require compliance with Article XIII D, Section 4 of the California Constitution, including notice, public hearing, and property owner protest proceedings.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

18 ORIGINAL DISTRICTS UNITS OF BENEFIT AND MAXIMUM RATES The following table shows the residential and commercial front footages and the maximum assessment rate per UOB for each of the Original Districts established at formation and used for annual maximum assessment calculation. The maximum assessment rates do not exceed any pre-Proposition 218 rates approved by the property owners and City.

District Total Residential Front
Footage
Total Commercial
Front Footage
Maximum Assessment
Rate per Unit of
Benefit
1 21,292 845 $1.53
2 6,319 0 $1.89
3 11,309 0 $1.63
4 2,260 1,144 $2.56
5 19,648 0 $2.18
6 2,631 0 $1.74
7 6,044 0 $1.57
8 835 2,647 $1.71
9 78,052 0 $2.36
9-1 10,008 0 $1.94
10 5,800 0 $1.51
11 29,291 0 $2.35
12 11,392 0 $1.71
13 0 3,027 $1.71
14 3,121 0 $0.67
15 15,265 0 $1.96
16 86,778 976 $1.71
17 66,837 366 $2.37
17-1 7,178 0 $0.78
18 0 1,400 $1.71
19 441,245 42,193 $0.22
19-1 16,531 0 $1.94
19-2 7,583 0 $2.01
19-3 34,209 0 $1.66
19-6 0 10,003 $1.38
19-7 2,716 0 $2.00
19-10 10,522 0 $0.68

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

19 With the exception of Districts 101-109 and 112-113, all Districts formed after the formation of the Original Districts include a cost of living adjustment factor for increasing assessments each fiscal year to offset increases in costs due to inflation, which will be limited by a not-to-exceed rate of four percent per fiscal year. This adjustment factor complies with Government Code Section 54954.6(a) and was adopted by the City Council as approved by the property owners when they were balloted for their assessments.

For Fiscal Year 2026-27, the increase in the maximum assessment is 4.00%.

Districts 101-109 and 112-113, include a cost of living adjustment factor for increasing assessments each fiscal year to offset increases in costs due to inflation, by the greater of four percent (4%) or the cumulative percentage increase in the Consumer Price Index for all Urban Consumers for (“CPI-U”) for the Riverside County - San Bernardino County - Ontario California Standard Metropolitan Statistical Area (“Index”) published by the Bureau of Labor Statistics of the United States Department of Labor. The annual CPI-U adjustment will be based on the cumulative increase, if any, in the Index as it stands in March of each year over the base Index year. For Fiscal Year 2026-27, the increase in the maximum assessment is 4.00%.

If the budget and assessments for a given District require an increase greater than the adjustment set forth, then the proposed increase would be subject to the procedural requirements of Section 4 of Article XIII D.

District Budgets
The specific budgets of the Original Districts and each of the Post-1999 Districts are included in Appendix A.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

20 PART IV – ASSESSMENT DIAGRAMS
The District’s Assessment Diagrams are voluminous and are filed in the office of the City Clerk and are by reference herein made a part of this Report.

If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel number(s) will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if any parcel has changed subsequent to the date of this Report, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27

21 PART V – ASSESSMENT ROLLS
A list of the Assessor’s Parcel Numbers from the preliminary County Roll and the proposed Fiscal Year 2026-27 assessment for parcels within the boundaries of the District that meet the special methodology described in Part II.

The District’s Assessment Rolls are voluminous and are filed in the office of the City Clerk and are by reference herein made a part of this Report.

17.B.

Engineer’s Report
Landscape Maintenance Districts
City of Hemet
Fiscal Year 2026-27
22 APPENDIX A – DISTRICT BUDGETS
The following pages contain the Fiscal Year 2026-27 Landscape Maintenance District Budgets for the Districts with a brief description of line items listed on the District Budgets which can be found on the last page of Appendix A.

17.B.

DISTRICT DESCRIPTION ORIGINAL DISTRICTS STONEY MTN HEARTLAND PACIFIC GREEN ORCHARD DISTRICT NO. 19-4 19-5 20A 20B
COUNTY FUND NO. 68-2406 (1)(3) & 68-2410 (2)(3) 68-2394 68-2392 68-8614 68-2403 CITY ACCOUNT NO. 225-8250 228-8266, 0108 228-8265, 0107 228-8263, 0104 228-8262, 0103 TRACT/PARCEL MAP NO. MULTIPLE TR 29129 TR 28286-9, -10, & - 11 TR 28555 TR 25168
Fiscal Year 2026-2027:

DIRECT EXPENSES
Landscape Maintenance (Contracts or Specific District Labor) 239,419 47,500 672,300 - 2,627 Street Tree Trimming (Net of Estimated Interest) 31,569 359,463 26,850 13,099 17,656 Utilities 298,500 37,000 58,400 - 4,200
Graffiti Removal 2,586 26,591 2,200 1,073 1,446
Direct Expenses Subtotal $923,973 $118,655 759,749 $14,173 $25,929

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) 7,656 171,950 6,511 3,177 4,282 Professional Fees (Net of Estimated Interest) 665 9,100 566 276 372 Miscellaneous/County Fees 357 7,000 839 255 280
Administration Expenses Subtotal $188,050 $8,677 $7,916 $3,707 $4,933

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $1,112,023 $127,333 $767,665 $17,880 $30,863 Capital Reserve Collection(6)/(Transfer) - Proposed 16,312 - - (3,596) 15,414 Operating Reserve Funds Collection/(Transfer) - - (20,191) - - Interest Revenue (28,800)
Other Revenue/General Fund Collection/(Transfer) - (165,000) - - - Total Adjustments (193,800) $16,312 ($20,191) ($3,596) $15,414 BALANCE TO LEVY FISCAL YEAR 2026-2027: $918,223 $143,645 $747,474 $14,284 $46,277

DISTRICT STATISTICS
Total Parcels 390 15,246 1,600 161 220
Total Parcels Levied 388 15,196 1,459 161 217
Total Units 388.00 969,806.96 1,459.00 161.00 217.00
2026-2027: Levy Rate per UNIT Varies $370.22 $512.32 $88.72 $213.26 2026-2027: Maximum Levy Rate per UNIT with HOA Credit (7)(8) N/A N/A $1,186.81 N/A N/A 2026-2027: Maximum Levy Rate per UNIT without HOA Credit (7)(8) N/A $772.48 $1,312.41 $88.72 $221.80 Total Assessment Allowable $918,223 $299,722.24 $1,731,555.79 $14,283.92 $48,130.60 Prior Year 2025-2026: Levy Rate per EBU Varies $355.99 $483.33 $85.31 $213.27 Prior Year 2025-2026: Total Levy $916,059 $138,120 $705,164 $13,733 $46,277 DISTRICT FUNDS:

Estimated Reserve Fund Beginning Balance 7/1/2026 $764,476 $98,700 $462,612 $13,293 $25,203 2025-2026: Reserve Fund Adjustments 0 0 (20,191) 0 0
Anticipated Reserve Balance 6/30/2027 $764,476 $98,700 $442,421 $13,293 $25,203 Beginning CIP Fund Balance 7/1/2026 $0 $ 388,513 $0 $45,486 $80,968 2025-2026: CIP Fund Adjustments 0 16,312 0 (3,596) 15,414 Anticipated CIP Balance 6/30/2027 $0 $404,826 $0 $41,890 $96,383 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 Varies $355.99 $483.33 $85.31 $213.27 Fiscal Year 2024-2025 Varies $342.31 $457.18 $82.03 $205.06 Fiscal Year 2023-2024 Varies $340.99 $439.71 $78.87 $78.87 Fiscal Year 2022-2023 Varies $358.90 $422.80 $75.84 $75.84 Fiscal Year 2021-2022 Varies $358.90 $406.54 $72.92 $72.92 Fiscal Year 2020-2021 Varies $404.20 $406.72 $70.12 $70.12 Fiscal Year 2019-2020 Varies $404.93 $388.72 $67.42 $67.42 Fiscal Year 2018-2019 Varies $404.93 $356.43 $64.83 $64.80 Fiscal Year 2017-2018 Varies $385.13 $405.72 $62.33 $59.79 Fiscal Year 2016-2017 Varies $360.85 $388.64 $59.94 $59.94 Fiscal Year 2015-2016 Varies $248.18 $355.17 $57.63 $0.00 Fiscal Year 2014-2015 Varies $219.48 $307.23 $55.41 N/A Fiscal Year 2013-2014 Varies $203.06 $281.06 $0.00 N/A
Fiscal Year 2012-2013 Varies $129.68 $113.00 N/A N/A
Fiscal Year 2011-2012 Varies $248.30 $290.08 N/A N/A
Fiscal Year 2010-2011 Varies $345.42 $509.30 $47.36 N/A Fiscal Year 2009-2010 Varies $93.06 $624.76 N/A N/A
Fiscal Year 2008-2009 Varies $371.08 $598.84 $38.94 N/A Fiscal Year 2007-2008 Varies $356.80 $573.93 $37.44 N/A Fiscal Year 2006-2007 Varies $343.08 $522.94 $36.00 N/A Fiscal Year 2005-2006 Varies $317.20 $532.48 $33.28 N/A Notes
(1) Fund Number 68-2406 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2410 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-

10. (3) The levy rates for these Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's front footage.
(4) Lot 120 of Tract No. 31796 has been designated as a detention basin lot. If in the future Lot 120 is no longer designated as detention basin lot, and is developed and/or subdivided, Lot No. 120 shall be assessed as part of LMD 33. (5) The Vernal Pool, identified as Lot N within Tract 31808, is proposed to be maintained by the established HOA, resulting in an additional credit to the annual assessment for LMD 47.
(6) For the periodic rehabilitation/replacement of landscape. (7) Portion of the landscape maintenance is currently being maintained by the HOA for District 19-5 and 26, 29, 36 and 47.
(8) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index.
(9) LMD 47 expenses are based on the maintained area within the LMD boundary and does not include the portion of Warren Road that is outside the District's boundary. The City anticipates Warren Road being accepted for maintenance in future. (10) District not levied due to improvements not being completed. (11) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.B.

DISTRICT DESCRIPTION COTTONWOOD CREAN MONTANA WILDFLOWER WOODCREST DISTRICT NO. 22 23 23-1 23-2A 23-2B
COUNTY FUND NO. 68-8609 68-2396 68-2398 68-8601 68-8603 CITY ACCOUNT NO. 228-8272, 0135 228-8264, 0106 228-8267, 0109 228-8269, 0132 228-8270, 0133 TRACT/PARCEL MAP NO. TR 30558, -1 & -2 TR 28581 TR 29674 TR 25405 TR 30689, 30689-1 Fiscal Year 2026-2027:

DIRECT EXPENSES
Landscape Maintenance (Contracts or Specific District Labor) 73,700 11,400 1,225 3,900 8,400 Street Tree Trimming (Net of Estimated Interest) 10,740 30,267 5,533 - 13,832 Utilities 102,600 4,400 3,700 2,050 26,850
Graffiti Removal 880 2,480 453 1,193 1,133
Direct Expenses Subtotal $209,047 $27,420 $10,911 $7,143 $50,215

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) 2,604 7,340 1,342 3,532 3,354 Professional Fees (Net of Estimated Interest) 226 638 117 307 291 Miscellaneous/County Fees 242 350 213 263 259
Administration Expenses Subtotal $8,327 $3,072 $1,671 $4,101 $3,904

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $217,374 $30,492 $12,582 $11,245 $54,119 Capital Reserve Collection(6)/(Transfer) - Proposed 6,455 31,033 (381) - 9,253 Operating Reserve Funds Collection/(Transfer) 6,403 - - Interest Revenue
Other Revenue/General Fund Collection/(Transfer) - - - - - Total Adjustments $31,033 $6,455 ($381) $6,403 $9,253
BALANCE TO LEVY FISCAL YEAR 2026-2027: $248,407 $36,948 $12,201 $17,648 $63,372

DISTRICT STATISTICS
Total Parcels 137 378 69 180 182
Total Parcels Levied 132 372 68 179 170
Total Units 132.00 372.00 68.00 179.00 170.00
2026-2027: Levy Rate per UNIT $667.76 $279.91 $179.43 $98.59 $372.78 2026-2027: Maximum Levy Rate per UNIT with HOA Credit (7)(8) N/A N/A N/A N/A N/A 2026-2027: Maximum Levy Rate per UNIT without HOA Credit (7)(8) $793.92 $279.91 $179.43 $98.59 $522.52 Total Assessment Allowable $295,338.24 $36,948.12 $12,201.24 $17,647.61 $88,828.40 Prior Year 2025-2026: Levy Rate per EBU $667.76 $269.15 $172.53 $94.80 $358.45 Prior Year 2025-2026: Total Levy $248,407 $35,526 $11,731 $16,969 $60,935 DISTRICT FUNDS:

Estimated Reserve Fund Beginning Balance 7/1/2026 $169,757 $23,881 $9,561 $8,126 $42,173 2025-2026: Reserve Fund Adjustments 0 0 0 6,403 0
Anticipated Reserve Balance 6/30/2027 $169,757 $23,881 $9,561 $14,528 $42,173 Beginning CIP Fund Balance 7/1/2026 $92,952 $19,319 $10,596 $0 $111,757 2025-2026: CIP Fund Adjustments 31,033 6,455 (381) 0 9,253 Anticipated CIP Balance 6/30/2027 $123,985 $25,774 $10,215 $0 $121,010 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $667.76 $269.15 $172.53 $94.80 $358.45 Fiscal Year 2024-2025 $642.08 $258.80 $165.89 $91.15 $344.67 Fiscal Year 2023-2024 $617.38 $248.84 $159.51 $87.64 $331.42 Fiscal Year 2022-2023 $593.63 $239.27 $153.38 $84.27 $318.68 Fiscal Year 2021-2022 $570.80 $230.06 $147.48 $81.02 $306.42 Fiscal Year 2020-2021 $548.85 $221.22 $141.81 $77.92 $294.64 Fiscal Year 2019-2020 $527.74 $212.71 $136.35 $74.92 $283.31 Fiscal Year 2018-2019 $467.91 $204.53 $131.10 $72.04 $269.06 Fiscal Year 2017-2018 $442.34 $196.66 $125.32 $69.27 $232.05 Fiscal Year 2016-2017 $398.14 $189.10 $121.22 $66.60 $209.76 Fiscal Year 2015-2016 $398.14 $181.83 $121.22 $64.04 $208.56 Fiscal Year 2014-2015 $371.05 $174.83 $116.56 $61.58 $208.56 Fiscal Year 2013-2014 $316.94 $168.10 $112.06 $59.20 $0.00 Fiscal Year 2012-2013 $242.80 $161.64 $107.76 $56.92 $77.84 Fiscal Year 2011-2012 $404.44 $155.42 $103.60 $54.74 $92.12 Fiscal Year 2010-2011 $423.88 $149.44 $149.44 $52.64 $226.82 Fiscal Year 2009-2010 $25.55 $143.70 N/A $50.61 $94.30
Fiscal Year 2008-2009 $362.34 $138.17 $92.12 $48.65 $248.00 Fiscal Year 2007-2008 $348.40 $118.10 $81.89 $46.79 $238.47 Fiscal Year 2006-2007 $335.00 $113.56 $78.74 $43.26 $229.30 Fiscal Year 2005-2006 N/A $258.11 $72.80 $40.00 $212.00 Notes
(1) Fund Number 68-2406 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2410 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-

10. (3) The levy rates for these Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's front footage.
(4) Lot 120 of Tract No. 31796 has been designated as a detention basin lot. If in the future Lot 120 is no longer designated as detention basin lot, and is developed and/or subdivided, Lot No. 120 shall be assessed as part of LMD 33. (5) The Vernal Pool, identified as Lot N within Tract 31808, is proposed to be maintained by the established HOA, resulting in an additional credit to the annual assessment for LMD 47.
(6) For the periodic rehabilitation/replacement of landscape. (7) Portion of the landscape maintenance is currently being maintained by the HOA for District 19-5 and 26, 29, 36 and 47.
(8) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index.
(9) LMD 47 expenses are based on the maintained area within the LMD boundary and does not include the portion of Warren Road that is outside the District's boundary. The City anticipates Warren Road being accepted for maintenance in future. (10) District not levied due to improvements not being completed. (11) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.B.

DISTRICT DESCRIPTION COVENANT AUTUMN RIDGE I AUTUMN RIDGE II MENLO ESTATES MENLO ESTATES II DISTRICT NO. 23-3 23-4 44 23-5 23-5B
COUNTY FUND NO. 68-8600 68-8616 68-2415 68-8618 68-8620 CITY ACCOUNT NO. 228-8268, 0131 228-8276, 0138 228-0182, 228-8290 228-8277, 0139 228-8278, 0140 TRACT/PARCEL MAP NO. TR 29581 TR 30560 TR 33075 TR 28558 TR 31295 Fiscal Year 2026-2027:

DIRECT EXPENSES
Landscape Maintenance (Contracts or Specific District Labor) 8,600 95,700 8,000 5,400 5,800 Street Tree Trimming (Net of Estimated Interest) 15,947 4,475 3,092 6,184 6,102 Utilities 3,100 63,600 6,550 5,760 2,500
Graffiti Removal 1,306 367 253 507 500
Direct Expenses Subtotal $16,542 $176,554 $17,895 $17,850 $14,902

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) 3,867 1,085 750 1,500 1,480 Professional Fees (Net of Estimated Interest) 336 94 65 130 129 Miscellaneous/County Fees 271 207 199 217 216
Administration Expenses Subtotal $1,387 $4,474 $1,014 $1,846 $1,824

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $17,928 $181,027 $18,909 $19,697 $16,727 Capital Reserve Collection(6)/(Transfer) - Proposed 12,286 6,269 (35) 115 2,080 Operating Reserve Funds Collection/(Transfer) - - - - - Interest Revenue
Other Revenue/General Fund Collection/(Transfer) - - - - - Total Adjustments $6,269 $12,286 ($35) $115 $2,080
BALANCE TO LEVY FISCAL YEAR 2026-2027: $24,197 $193,314 $18,874 $19,812 $18,807

DISTRICT STATISTICS
Total Parcels 209 56 38 79 76
Total Parcels Levied 196 55 38 76 75
Total Units 196.00 55.00 38.00 76.00 75.00
2026-2027: Levy Rate per UNIT $439.94 $986.29 $496.69 $260.68 $250.76 2026-2027: Maximum Levy Rate per UNIT with HOA Credit (7)(8) N/A N/A N/A N/A N/A 2026-2027: Maximum Levy Rate per UNIT without HOA Credit (7)(8) $448.58 $1,049.87 $597.59 $260.68 $260.69 Total Assessment Allowable $24,671.90 $205,774.52 $22,708.42 $19,811.68 $19,551.75 Prior Year 2025-2026: Levy Rate per EBU $423.03 $948.36 $468.30 $250.66 $245.84 Prior Year 2025-2026: Total Levy $23,266 $185,879 $17,795 $19,050 $18,438 DISTRICT FUNDS:

Estimated Reserve Fund Beginning Balance 7/1/2026 $14,279 $139,273 $14,386 $15,036 $12,995 2025-2026: Reserve Fund Adjustments 0 0 0 0 0
Anticipated Reserve Balance 6/30/2027 $14,279 $139,273 $14,386 $15,036 $12,995 Beginning CIP Fund Balance 7/1/2026 $98,309 $51,465 $42,411 $42,170 $54,662 2025-2026: CIP Fund Adjustments 6,269 12,286 (35) 115 2,080 Anticipated CIP Balance 6/30/2027 $104,578 $63,752 $42,376 $42,285 $56,742 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $423.03 $948.36 $468.30 $250.66 $245.84 Fiscal Year 2024-2025 $414.74 $911.89 $468.30 $241.02 $241.02 Fiscal Year 2023-2024 $398.78 $876.83 $450.28 $231.74 $231.75 Fiscal Year 2022-2023 $383.41 $843.11 $432.96 $222.83 $222.84 Fiscal Year 2021-2022 $368.66 $810.68 $416.31 $214.27 $214.27 Fiscal Year 2020-2021 $354.51 $779.50 $400.33 $206.03 $206.02 Fiscal Year 2019-2020 $340.88 $749.52 $384.93 $198.10 $198.10 Fiscal Year 2018-2019 $315.70 $742.73 $360.63 $190.47 $190.48 Fiscal Year 2017-2018 $306.25 $737.63 $342.58 $182.55 $177.58 Fiscal Year 2016-2017 $303.04 $709.26 $403.71 $170.54 $170.54 Fiscal Year 2015-2016 $291.39 $681.98 $0.00 $169.34 $169.34 Fiscal Year 2014-2015 $280.18 $655.75 $655.75 $162.83 $158.54 Fiscal Year 2013-2014 $269.40 $630.52 $630.52 $96.00 $63.98 Fiscal Year 2012-2013 $259.04 $606.26 $606.26 $118.60 $143.44 Fiscal Year 2011-2012 $249.06 $582.94 $582.94 $114.24 $95.14 Fiscal Year 2010-2011 $239.50 $560.54 $560.54 $84.44 $69.89 Fiscal Year 2009-2010 N/A $538.98 $538.98 $133.83 $61.13 Fiscal Year 2008-2009 $212.91 $479.15 $479.15 $118.98 $123.74 Fiscal Year 2007-2008 $204.71 $460.72 $460.72 $114.40 $118.98 Fiscal Year 2006-2007 $196.85 $443.00 $443.00 $110.00 $114.40 Fiscal Year 2005-2006 $182.00 N/A N/A $8,360.00 N/A
Notes
(1) Fund Number 68-2406 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2410 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-

10. (3) The levy rates for these Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's front footage.
(4) Lot 120 of Tract No. 31796 has been designated as a detention basin lot. If in the future Lot 120 is no longer designated as detention basin lot, and is developed and/or subdivided, Lot No. 120 shall be assessed as part of LMD 33. (5) The Vernal Pool, identified as Lot N within Tract 31808, is proposed to be maintained by the established HOA, resulting in an additional credit to the annual assessment for LMD 47.
(6) For the periodic rehabilitation/replacement of landscape. (7) Portion of the landscape maintenance is currently being maintained by the HOA for District 19-5 and 26, 29, 36 and 47.
(8) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index.
(9) LMD 47 expenses are based on the maintained area within the LMD boundary and does not include the portion of Warren Road that is outside the District's boundary. The City anticipates Warren Road being accepted for maintenance in future. (10) District not levied due to improvements not being completed. (11) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.B.

DISTRICT DESCRIPTION KALPESH A KALPESH B FLORIDA AVE WILLOWALK FLOWERWOOD DISTRICT NO. 24 24 25 26 27
COUNTY FUND NO. 68-8611 68-8611 68-8612 (3) 68-8624 68-8622 CITY ACCOUNT NO. 228-8273, 0136 228-8273, 0136 228-8274, 0137 228-8280, 0151 228-8279, 0150 TRACT/PARCEL MAP NO. TR 30869 TR 30969 Commercial
Development TR 30041 TR 30158
Fiscal Year 2026-2027:

DIRECT EXPENSES
Landscape Maintenance (Contracts or Specific District Labor) 6,500 3,100 - 36,000 17,500 Street Tree Trimming (Net of Estimated Interest) 2,604 1,383 - 34,742 5,777 Utilities 3,990 1,730 - 6,350 5,500
Graffiti Removal 213 113 - 2,846 473
Direct Expenses Subtotal $11,986 $7,647 $0 $79,938 $29,250

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) 631 335 500 8,425 1,401 Professional Fees (Net of Estimated Interest) 55 29 - 732 122 Miscellaneous/County Fees 197 190 - 374 214
Administration Expenses Subtotal $555 $883 $500 $9,531 $1,737

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $12,541 $8,530 $500 $89,470 $30,987 Capital Reserve Collection(6)/(Transfer) - Proposed (1,175) (780) - (773) 17,355 Operating Reserve Funds Collection/(Transfer) - - 3,784 - - Interest Revenue
Other Revenue/General Fund Collection/(Transfer) - - - - - Total Adjustments ($780) ($1,175) $3,784 ($773) $17,355 BALANCE TO LEVY FISCAL YEAR 2026-2027: $11,761 $7,355 $4,284 $88,696 $48,342

DISTRICT STATISTICS
Total Parcels 33 20 7 452 77
Total Parcels Levied 32 17 7 427 71
Total Units 32.00 17.00 1,681.50 427.00 71.00
2026-2027: Levy Rate per UNIT $691.83 $229.85 $2.55 $207.72 $680.87 2026-2027: Maximum Levy Rate per UNIT with HOA Credit (7)(8) N/A N/A N/A $330.42 N/A 2026-2027: Maximum Levy Rate per UNIT without HOA Credit (7)(8) $703.86 $229.88 $2.55 $633.49 $1,073.30 Total Assessment Allowable $11,965.62 $7,356.16 $4,287.83 $141,089.34 $76,204.30 Prior Year 2025-2026: Levy Rate per EBU $665.23 $221.01 $2.45 $207.73 $667.53 Prior Year 2025-2026: Total Levy $11,309 $7,072 $4,120 $88,696 $47,394 DISTRICT FUNDS:

Estimated Reserve Fund Beginning Balance 7/1/2026 $9,492 $6,394 ($76,211) $68,516 $25,397 2025-2026: Reserve Fund Adjustments 0 0 3,784 0 0
Anticipated Reserve Balance 6/30/2027 $9,492 $6,394 ($72,426) $68,516 $25,397 Beginning CIP Fund Balance 7/1/2026 $23,773 $14,874 $0 $247,465 $153,950 2025-2026: CIP Fund Adjustments (780) (1,175) 0 (773) 17,355 Anticipated CIP Balance 6/30/2027 $22,993 $13,699 $0 $246,692 $171,305 Estimated Percentage of Improvements Maintained 100% 100% 0% 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $665.23 $221.01 $2.45 $207.73 $667.53 Fiscal Year 2024-2025 $639.66 $212.51 $2.36 $199.74 $641.87 Fiscal Year 2023-2024 $615.06 $204.33 $2.27 $192.07 $617.18 Fiscal Year 2022-2023 $591.41 $196.47 $2.18 $184.68 $593.44 Fiscal Year 2021-2022 $568.66 $188.92 $2.10 $177.58 $570.63 Fiscal Year 2020-2021 $556.28 $181.66 $2.02 $175.04 $559.46 Fiscal Year 2019-2020 $534.87 $174.68 $1.95 $175.54 $537.94 Fiscal Year 2018-2019 $514.27 $167.97 $1.87 $174.31 $512.33 Fiscal Year 2017-2018 $494.51 $161.33 $1.80 $173.51 $490.11 Fiscal Year 2016-2017 $436.61 $150.53 $1.73 $158.37 $458.80 Fiscal Year 2015-2016 $435.41 $149.33 $1.66 $157.17 $457.60 Fiscal Year 2014-2015 $435.41 $143.58 $1.60 $174.76 $414.51 Fiscal Year 2013-2014 $377.28 $138.06 $1.52 $18.00 $0.00 Fiscal Year 2012-2013 $329.28 $132.74 $1.46 N/A $490.04 Fiscal Year 2011-2012 $390.82 $127.66 $1.42 N/A $437.88 Fiscal Year 2010-2011 $375.80 $122.74 $1.37 $22.75 $573.04 Fiscal Year 2009-2010 $227.39 $101.90 $1.31 N/A $551.00 Fiscal Year 2008-2009 $347.44 $113.46 $1.26 $156.83 $509.43 Fiscal Year 2007-2008 $334.08 $109.11 $1.21 $150.80 $489.84 Fiscal Year 2006-2007 $321.23 $104.91 $1.17 $145.00 $471.00 Fiscal Year 2005-2006 $2,524.00 $3,104.00 N/A N/A N/A
Notes
(1) Fund Number 68-2406 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2410 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-

10. (3) The levy rates for these Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's front footage.
(4) Lot 120 of Tract No. 31796 has been designated as a detention basin lot. If in the future Lot 120 is no longer designated as detention basin lot, and is developed and/or subdivided, Lot No. 120 shall be assessed as part of LMD 33. (5) The Vernal Pool, identified as Lot N within Tract 31808, is proposed to be maintained by the established HOA, resulting in an additional credit to the annual assessment for LMD 47.
(6) For the periodic rehabilitation/replacement of landscape. (7) Portion of the landscape maintenance is currently being maintained by the HOA for District 19-5 and 26, 29, 36 and 47.
(8) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index.
(9) LMD 47 expenses are based on the maintained area within the LMD boundary and does not include the portion of Warren Road that is outside the District's boundary. The City anticipates Warren Road being accepted for maintenance in future. (10) District not levied due to improvements not being completed. (11) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.B.

DISTRICT DESCRIPTION PEPPERTREE HIDEAWAY ENCLAVE McSWEENEY MONTERO DISTRICT NO. 29 33 35 36 37
COUNTY FUND NO. 68-8634 68-8636 68-8628 68-8638 68-8605 CITY ACCOUNT NO. 228-8286, 0157 228-8287, 0158 228-8283, 0154 228-8288, 0159 228-8271, 0134 TRACT/PARCEL MAP NO. TR 29843
TR 24147-1,
31796 (4) TR 30724 TR 32717, 32717-1, -2,
-3, -4, -5, -6, & 32529 TR 31146
Fiscal Year 2026-2027:

DIRECT EXPENSES
Landscape Maintenance (Contracts or Specific District Labor) - 2,450 1,950 59,000 27,000 Street Tree Trimming (Net of Estimated Interest) 15,703 37,101 1,302 25,222 6,916 Utilities - 1,100 1,650 17,700 10,650
Graffiti Removal 1,286 3,040 107 2,066 567
Direct Expenses Subtotal $40,141 $20,539 $5,008 $103,989 $45,132

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) 3,808 8,997 316 6,117 1,677 Professional Fees (Net of Estimated Interest) 331 782 27 531 146 Miscellaneous/County Fees 269 271 190 322 221
Administration Expenses Subtotal $10,050 $4,408 $533 $6,970 $2,043

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $50,191 $24,948 $5,541 $110,959 $47,176 Capital Reserve Collection(6)/(Transfer) - Proposed (98) (3,431) (81) 14,835 7,446 Operating Reserve Funds Collection/(Transfer) - - - - - Interest Revenue
Other Revenue/General Fund Collection/(Transfer) - - - - - Total Adjustments ($3,431) ($98) ($81) $14,835 $7,446
BALANCE TO LEVY FISCAL YEAR 2026-2027: $46,760 $24,849 $5,460 $125,794 $54,622

DISTRICT STATISTICS
Total Parcels 195 226 16 334 90
Total Parcels Levied 193 197 16 310 85
Total Units 193.00 456.00 16.00 310.00 85.00
2026-2027: Levy Rate per UNIT $102.54 $128.75 $341.24 $405.79 $642.61 2026-2027: Maximum Levy Rate per UNIT with HOA Credit (7)(8) $147.35 N/A N/A $1,459.29 N/A 2026-2027: Maximum Levy Rate per UNIT without HOA Credit (7)(8) $3,107.56 $709.92 $341.81 $3,930.87 $642.61 Total Assessment Allowable $67,191.60 $137,014.56 $5,468.96 $452,379.90 $54,621.85 Prior Year 2025-2026: Levy Rate per EBU $98.60 $123.80 $328.12 $390.19 $617.90 Prior Year 2025-2026: Total Levy $44,962 $23,893 $5,250 $120,956 $52,522 DISTRICT FUNDS:

Estimated Reserve Fund Beginning Balance 7/1/2026 $37,957 $19,021 $4,219 $86,068 $36,703 2025-2026: Reserve Fund Adjustments 0 0 0 0 0
Anticipated Reserve Balance 6/30/2027 $37,957 $19,021 $4,219 $86,068 $36,703 Beginning CIP Fund Balance 7/1/2026 $340,205 $95,955 $4,261 $228,038 $124,354 2025-2026: CIP Fund Adjustments (3,431) (98) (81) 14,835 7,446 Anticipated CIP Balance 6/30/2027 $336,774 $95,856 $4,180 $242,874 $131,800 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $98.60 $123.80 $328.12 $390.19 $617.90 Fiscal Year 2024-2025 $94.81 $119.04 $315.50 $375.19 $594.13 Fiscal Year 2023-2024 $93.00 $114.47 $303.82 $360.76 $571.28 Fiscal Year 2022-2023 $93.00 $110.07 $292.13 $346.88 $549.31 Fiscal Year 2021-2022 $89.42 $76.45 $280.90 $333.54 $528.17 Fiscal Year 2020-2021 $85.98 $76.70 $270.11 $327.00 $507.87 Fiscal Year 2019-2020 $82.67 $0.00 $259.75 $321.42 $488.33 Fiscal Year 2018-2019 $97.84 $0.00 $249.75 $320.45 $469.55 Fiscal Year 2017-2018 $84.30 $0.00 $239.90 $318.01 $450.02 Fiscal Year 2016-2017 $96.92 $0.00 $230.92 $313.80 $418.63 Fiscal Year 2015-2016 $95.72 $0.00 $222.04 $313.80 $417.43 Fiscal Year 2014-2015 $0.00 $0.00 $213.50 $219.92 $401.37 Fiscal Year 2013-2014 $0.00 $0.00 $0.00 $0.00 $385.94
Fiscal Year 2012-2013 N/A N/A $168.74 N/A $67.90
Fiscal Year 2011-2012 $19.10 N/A $159.30 $19.52 N/A
Fiscal Year 2010-2011 $8.13 N/A $182.50 $302.65 $37.73
Fiscal Year 2009-2010 N/A N/A $172.53 $29.28 $32.73
Fiscal Year 2008-2009 $72.74 324.00 $162.24 $666.00 $293.28 Fiscal Year 2007-2008 N/A N/A $156.00 N/A $282.00
Fiscal Year 2006-2007 N/A N/A $150.00 N/A N/A
Fiscal Year 2005-2006 N/A N/A N/A N/A N/A
Notes
(1) Fund Number 68-2406 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2410 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-

10. (3) The levy rates for these Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's front footage.
(4) Lot 120 of Tract No. 31796 has been designated as a detention basin lot. If in the future Lot 120 is no longer designated as detention basin lot, and is developed and/or subdivided, Lot No. 120 shall be assessed as part of LMD 33. (5) The Vernal Pool, identified as Lot N within Tract 31808, is proposed to be maintained by the established HOA, resulting in an additional credit to the annual assessment for LMD 47.
(6) For the periodic rehabilitation/replacement of landscape. (7) Portion of the landscape maintenance is currently being maintained by the HOA for District 19-5 and 26, 29, 36 and 47.
(8) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index.
(9) LMD 47 expenses are based on the maintained area within the LMD boundary and does not include the portion of Warren Road that is outside the District's boundary. The City anticipates Warren Road being accepted for maintenance in future. (10) District not levied due to improvements not being completed. (11) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.B.

DISTRICT DESCRIPTION SV INVESTMENTS EMERSON PALOMINO VILLA DE MADRID RANCHO

DIAMONTE
DISTRICT NO. 39 42 43 46 47
COUNTY FUND NO. 68-8632 68-8640 68-8630 68-8643 68-8646 CITY ACCOUNT NO. 228-8284, 0155 228-8289, 0170 228-8285, 0156 228-8291, 0172 228-8292, 0173 TRACT/PARCEL MAP NO. TR 32359 TR 31970 TR 31280 TR 33707 TR 31807, 31807-1,
31808, 31808-1,
&31808-2 (5) (9)
Fiscal Year 2026-2027:

DIRECT EXPENSES
Landscape Maintenance (Contracts or Specific District Labor) - 9,300 950 - 50,600 Street Tree Trimming (Net of Estimated Interest) 8,136 570 - 346 46,621 Utilities - 9,600 1,730 - 60,730
Graffiti Removal 667 47 87 28 3,819
Direct Expenses Subtotal $616 $27,703 $2,767 $374 $161,770

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) 1,973 - 256 84 11,306 Professional Fees (Net of Estimated Interest) 171 12 22 7 982 Miscellaneous/County Fees 227 185 188 190 440
Administration Expenses Subtotal $197 $2,372 $467 $281 $12,728

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $814 $30,075 $3,234 $655 $174,498 Capital Reserve Collection(6)/(Transfer) - Proposed (218) - - 105 15,990 Operating Reserve Funds Collection/(Transfer) - (507) 776 - - Interest Revenue
Other Revenue/General Fund Collection/(Transfer) - - - - - Total Adjustments ($507) ($218) $776 $105 $15,990
BALANCE TO LEVY FISCAL YEAR 2026-2027: $307 $29,856 $4,010 $760 $190,488

DISTRICT STATISTICS
Total Parcels 104 7 14 21 599
Total Parcels Levied 100 7 13 17 573
Total Units 100.00 7.00 13.00 17.00 573.00
2026-2027: Levy Rate per UNIT $43.82 $298.56 $308.46 $44.72 $332.44 2026-2027: Maximum Levy Rate per UNIT with HOA Credit (7)(8) N/A N/A N/A N/A $1,113.97 2026-2027: Maximum Levy Rate per UNIT without HOA Credit (7)(8) $43.82 $381.25 $308.46 $2,813.39 $4,401.82 Total Assessment Allowable $306.74 $38,125.00 $4,009.98 $47,827.63 $638,304.81 Prior Year 2025-2026: Levy Rate per EBU $42.14 $287.08 $296.60 $43.01 $332.44 Prior Year 2025-2026: Total Levy $295 $28,708 $3,856 $731 $190,488 DISTRICT FUNDS:

Estimated Reserve Fund Beginning Balance 7/1/2026 ($3,506) $22,921 ($7,070) $510 $135,381 2025-2026: Reserve Fund Adjustments (507) 0 776 0 0
Anticipated Reserve Balance 6/30/2027 ($4,013) $22,921 ($6,294) $510 $135,381 Beginning CIP Fund Balance 7/1/2026 $0 $36,116 $0 $30,070 $249,412 2025-2026: CIP Fund Adjustments 0 (218) 0 105 15,990
Anticipated CIP Balance 6/30/2027 $0 $35,898 $0 $30,175 $265,401 Estimated Percentage of Improvements Maintained 100% 100% 100% 25% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $42.14 $287.08 $296.60 $43.01 $332.44 Fiscal Year 2024-2025 $40.52 $276.04 $285.19 $41.37 $307.38 Fiscal Year 2023-2024 $38.96 $265.42 $274.19 $39.78 $295.56 Fiscal Year 2022-2023 $37.46 $255.22 $263.68 $38.25 $284.19 Fiscal Year 2021-2022 $35.92 $245.41 $253.54 $36.78 $273.25 Fiscal Year 2020-2021 $34.63 $235.98 $243.75 $36.81 $262.74 Fiscal Year 2019-2020 $33.30 $226.90 $234.35 $35.39 $214.82 Fiscal Year 2018-2019 $32.02 $232.07 $225.39 $39.18 $216.03 Fiscal Year 2017-2018 $30.79 $214.80 $216.59 $34.15 $188.27 Fiscal Year 2016-2017 $29.60 $181.12 $200.37 $32.01 $142.56 Fiscal Year 2015-2016 $28.47 $179.92 $200.37 $0.00 $123.12 Fiscal Year 2014-2015 $27.37 $191.44 $192.67 $0.00 $54.27 Fiscal Year 2013-2014 $26.30 $31.86 $185.24 $0.00 $0.00 Fiscal Year 2012-2013 $25.30 N/A $178.12 N/A N/A
Fiscal Year 2011-2012 $24.30 $27.20 $171.28 N/A N/A
Fiscal Year 2010-2011 $23.40 $98.44 $164.69 N/A N/A
Fiscal Year 2009-2010 $22.48 $175.84 $73.20 N/A N/A
Fiscal Year 2008-2009 $21.63 $174.00 $152.27 $255.26 $528.74 Fiscal Year 2007-2008 $20.00 N/A $140.78 N/A N/A
Fiscal Year 2006-2007 N/A N/A N/A N/A N/A
Fiscal Year 2005-2006 N/A N/A N/A N/A N/A
Notes
(1) Fund Number 68-2406 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2410 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-

10. (3) The levy rates for these Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's front footage.
(4) Lot 120 of Tract No. 31796 has been designated as a detention basin lot. If in the future Lot 120 is no longer designated as detention basin lot, and is developed and/or subdivided, Lot No. 120 shall be assessed as part of LMD 33. (5) The Vernal Pool, identified as Lot N within Tract 31808, is proposed to be maintained by the established HOA, resulting in an additional credit to the annual assessment for LMD 47.
(6) For the periodic rehabilitation/replacement of landscape. (7) Portion of the landscape maintenance is currently being maintained by the HOA for District 19-5 and 26, 29, 36 and 47.
(8) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index.
(9) LMD 47 expenses are based on the maintained area within the LMD boundary and does not include the portion of Warren Road that is outside the District's boundary. The City anticipates Warren Road being accepted for maintenance in future. (10) District not levied due to improvements not being completed. (11) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.B.

DISTRICT DESCRIPTION SALVATION ARMY SEVEN HILLS PRINCE OF PEACE

HABITAT FOR

HUMANITY

SAHARA / OASIS

SENIOR VILLAS
DISTRICT NO. 51 52 53 54 55
COUNTY FUND NO. 68-8650 68-8652 68-8653 68-8655 68-8657 CITY ACCOUNT NO. 228-0176, 8295 228-8299, 228-0180 228-0177,8296 228-0178, 8297 228-0179, 8298 TRACT/PARCEL MAP NO. Senior Apts. Dormant District Commercial Development
Fiscal Year 2026-2027:

DIRECT EXPENSES
Landscape Maintenance (Contracts or Specific District Labor) 1,455 1,550 - 500 - Street Tree Trimming (Net of Estimated Interest) 2,065 2,065 - 85 1,013 Utilities - 2,000 - - -
Graffiti Removal 169 169 - 7 83
Direct Expenses Subtotal $3,689 $5,784 $0 $592 $1,096

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) 501 501 - 21 246 Professional Fees (Net of Estimated Interest) 44 44 - 2 21 Miscellaneous/County Fees 184 183 - 185 183
Administration Expenses Subtotal $727 $728 $0 $207 $450

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $4,416 $6,513 $0 $799 $1,546 Capital Reserve Collection(6)/(Transfer) - Proposed 1,625 299 - (316) 179 Operating Reserve Funds Collection/(Transfer) - - - . - Interest Revenue
Other Revenue/General Fund Collection/(Transfer) - - - - - Total Adjustments $299 $1,625 $0 ($316) $179
BALANCE TO LEVY FISCAL YEAR 2026-2027: $4,715 $8,138 $0 $483 $1,726

DISTRICT STATISTICS
Total Parcels 7 1 1 6 2
Total Parcels Levied 4 1 - 6 2
Total Units 31.77 4.23 8.46 1.04 4.15
2026-2027: Levy Rate per UNIT $1,114.63 $256.15 $0.00 $463.96 $415.81 2026-2027: Maximum Levy Rate per UNIT with HOA Credit (7)(8) N/A N/A N/A N/A N/A 2026-2027: Maximum Levy Rate per UNIT without HOA Credit (7)(8) $32,246.79 $413.04 $2,829.77 $7,428.51 $2,993.04 Total Assessment Allowable $136,403.92 $13,122.28 $23,939.85 $7,725.65 $12,421.12 Prior Year 2025-2026: Levy Rate per EBU $1,071.76 $246.30 $0.00 $446.13 $415.81 Prior Year 2025-2026: Total Levy $4,534 $7,825 $0 $464 $1,726 DISTRICT FUNDS:

Estimated Reserve Fund Beginning Balance 7/1/2026 $3,398 $5,124 $0 $579 $1,203 2025-2026: Reserve Fund Adjustments 0 0 0 . 0
Anticipated Reserve Balance 6/30/2027 $3,398 $5,124 $0 $579 $1,203 Beginning CIP Fund Balance 7/1/2026 $6,430 $30,169 $0 $10,121 $41,443 2025-2026: CIP Fund Adjustments 299 1,625 0 (316) 179
Anticipated CIP Balance 6/30/2027 $6,729 $31,795 $0 $9,804 $41,623 Estimated Percentage of Improvements Maintained 100% 100% 0% 100% 50% HISTORICAL RATES:

Fiscal Year 2025-2026 $1,071.76 $246.30 $0.00 $446.13 $415.81 Fiscal Year 2024-2025 $1,030.54 $236.83 $0.00 $387.74 $399.82 Fiscal Year 2023-2024 $0.00 $227.72 $0.00 $372.87 $384.44 Fiscal Year 2022-2023 $0.00 $218.96 $0.00 $358.88 $369.65 Fiscal Year 2021-2022 $0.00 $210.54 $0.00 $345.08 $355.43 Fiscal Year 2020-2021 $0.00 $202.45 $0.00 $332.23 $316.89 Fiscal Year 2019-2020 $0.00 $194.67 $0.00 $319.76 $304.73 Fiscal Year 2018-2019 $0.00 $197.34 $0.00 $334.92 $350.23 Fiscal Year 2017-2018 $0.00 $179.84 $0.00 $1,668.30 $719.53 Fiscal Year 2016-2017 $0.00 $175.18 $0.00 $1,568.26 $730.03 Fiscal Year 2015-2016 $0.00 $174.22 $0.00 $1,458.09 $726.42 Fiscal Year 2014-2015 $0.00 $167.52 $0.00 $2,620.82 $1,869.45 Fiscal Year 2013-2014 $0.00 $0.00 $0.00 $2,150.12 $1,797.54 Fiscal Year 2012-2013 N/A $154.88 N/A N/A $1,607.42
Fiscal Year 2011-2012 $4,232.98 $1,571.28 $4,124.79 $1,661.93 $1,661.93 Fiscal Year 2010-2011 N/A N/A N/A N/A N/A
Fiscal Year 2009-2010 N/A N/A N/A N/A N/A
Fiscal Year 2008-2009 N/A N/A N/A N/A N/A
Fiscal Year 2007-2008 N/A N/A N/A N/A N/A
Fiscal Year 2006-2007 N/A N/A N/A N/A N/A
Fiscal Year 2005-2006 N/A N/A N/A N/A N/A
Notes
(1) Fund Number 68-2406 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2410 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-

10. (3) The levy rates for these Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's front footage.
(4) Lot 120 of Tract No. 31796 has been designated as a detention basin lot. If in the future Lot 120 is no longer designated as detention basin lot, and is developed and/or subdivided, Lot No. 120 shall be assessed as part of LMD 33. (5) The Vernal Pool, identified as Lot N within Tract 31808, is proposed to be maintained by the established HOA, resulting in an additional credit to the annual assessment for LMD 47.
(6) For the periodic rehabilitation/replacement of landscape. (7) Portion of the landscape maintenance is currently being maintained by the HOA for District 19-5 and 26, 29, 36 and 47.
(8) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index.
(9) LMD 47 expenses are based on the maintained area within the LMD boundary and does not include the portion of Warren Road that is outside the District's boundary. The City anticipates Warren Road being accepted for maintenance in future. (10) District not levied due to improvements not being completed. (11) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.B.

DISTRICT DESCRIPTION AP North Lake Solar Oak Tree
Redline Express Car
Wash
Tractor Supply
Company Les Schwab Tires
DISTRICT NO. 101 102 103 104 105
COUNTY FUND NO. 68-2436 68-0014 68-0016 68-0026 68-0028 CITY ACCOUNT NO. 228-0183, 228-8301 228-8302, 0184 228-8303,0185 228-8304, 0186 228-8305, 0187 TRACT/PARCEL MAP NO.

Commercial
Development(3)
Commercial
Development(11)
Dormant
Commercial
Development(11) Dormant District(11) Dormant District(11) Fiscal Year 2026-2027:

DIRECT EXPENSES
Landscape Maintenance (Contracts or Specific District Labor) 10,450 - 800 - - Street Tree Trimming (Net of Estimated Interest) - 30,070 410 - - Utilities 13,100 - - - -
Graffiti Removal - 2,464 34 - -
Direct Expenses Subtotal $56,084 $0 $1,244 $0 $0

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) - 7,292 99 - - Professional Fees (Net of Estimated Interest) - 633 9 - - Miscellaneous/County Fees - 183 183 - -
Administration Expenses Subtotal $8,108 $0 $291 $0 $0

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $64,192 $0 $1,535 $0 $0 Capital Reserve Collection(6)/(Transfer) - Proposed 2,189 (2,200) Operating Reserve Funds Collection/(Transfer) - - - - - Interest Revenue
Other Revenue/General Fund Collection/(Transfer) - - - - - Total Adjustments ($2,200) $0 $2,189 $0 $0
BALANCE TO LEVY FISCAL YEAR 2026-2027: $61,992 $0 $3,724 $0 $0

DISTRICT STATISTICS
Total Parcels 1 1 1 1 1
Total Parcels Levied - 1 1 - -
Total Units 2.79 3,600.00 2.17 7.20 2.92
2026-2027: Levy Rate per UNIT $17.22 $0.00 $1,716.13 $0.00 $0.00 2026-2027: Maximum Levy Rate per UNIT with HOA Credit (7)(8) N/A N/A N/A N/A N/A 2026-2027: Maximum Levy Rate per UNIT without HOA Credit (7)(8) $35.93 $2,530.00 $1,856.24 $3,185.22 $3,670.20 Total Assessment Allowable $129,354.37 $7,058.70 $4,028.04 $22,933.58 $10,716.99 Prior Year 2025-2026: Levy Rate per EBU $17.22 $0.00 $1,716.13 $0.00 $0.00 Prior Year 2025-2026: Total Levy $61,992 $0 $3,724 $0 $0 DISTRICT FUNDS:

Estimated Reserve Fund Beginning Balance 7/1/2026 $48,994 ($2,717) $1,395 ($1,494) ($615) 2025-2026: Reserve Fund Adjustments 0 0 0 0 0
Anticipated Reserve Balance 6/30/2027 $48,994 ($2,717) $1,395 ($1,494) ($615) Beginning CIP Fund Balance 7/1/2026 $340,005 $0 $15,803 $0 $0 2025-2026: CIP Fund Adjustments (2,200) 0 2,189 0 0
Anticipated CIP Balance 6/30/2027 $337,804 $0 $17,992 $0 $0 Estimated Percentage of Improvements Maintained 100% 0% 100% 0% 0% HISTORICAL RATES:

Fiscal Year 2025-2026 $17.22 $0.00 $1,716.13 $0.00 $0.00 Fiscal Year 2024-2025 $18.33 $0.00 $1,716.13 $0.00 $0.00 Fiscal Year 2023-2024 $19.98 $0.00 $1,424.86 $0.00 $0.00 Fiscal Year 2022-2023 $19.21 $0.00 $1,370.24 $0.00 $0.00 Fiscal Year 2021-2022 $25.61 $0.00 $1,317.54 $0.00 $0.00 Fiscal Year 2020-2021 $25.36 $0.00 $1,266.73 $0.00 $0.00 Fiscal Year 2019-2020 $24.38 $1,802.48 $1,218.22 $0.00 $0.00 Fiscal Year 2018-2019 $24.62 $0.00 $1,263.00 $0.00 $0.00 Fiscal Year 2017-2018 $17.14 $0.00 $1,222.82 $0.00 $0.00 Fiscal Year 2016-2017 $22.76 $0.00 $0.00 $0.00 $0.00
Fiscal Year 2015-2016 N/A N/A N/A N/A N/A
Fiscal Year 2014-2015 N/A N/A N/A N/A N/A
Fiscal Year 2013-2014 N/A N/A N/A N/A N/A
Fiscal Year 2012-2013 N/A N/A N/A N/A N/A
Fiscal Year 2011-2012 N/A N/A N/A N/A N/A
Fiscal Year 2010-2011 N/A N/A N/A N/A N/A
Fiscal Year 2009-2010 N/A N/A N/A N/A N/A
Fiscal Year 2008-2009 N/A N/A N/A N/A N/A
Fiscal Year 2007-2008 N/A N/A N/A N/A N/A
Fiscal Year 2006-2007 N/A N/A N/A N/A N/A
Fiscal Year 2005-2006 N/A N/A N/A N/A N/A
Notes
(1) Fund Number 68-2406 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2410 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-

10. (3) The levy rates for these Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's front footage.
(4) Lot 120 of Tract No. 31796 has been designated as a detention basin lot. If in the future Lot 120 is no longer designated as detention basin lot, and is developed and/or subdivided, Lot No. 120 shall be assessed as part of LMD 33. (5) The Vernal Pool, identified as Lot N within Tract 31808, is proposed to be maintained by the established HOA, resulting in an additional credit to the annual assessment for LMD 47.
(6) For the periodic rehabilitation/replacement of landscape. (7) Portion of the landscape maintenance is currently being maintained by the HOA for District 19-5 and 26, 29, 36 and 47.
(8) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index.
(9) LMD 47 expenses are based on the maintained area within the LMD boundary and does not include the portion of Warren Road that is outside the District's boundary. The City anticipates Warren Road being accepted for maintenance in future. (10) District not levied due to improvements not being completed. (11) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.B.

DISTRICT DESCRIPTION
Hemet Auto Mall
Zone A
Hemet Auto Mall
Zone B Marana
Latino Services
CUP No. 16-007 Airway Place
DISTRICT NO. 106 106 107 108 109
COUNTY FUND NO. 68-0193
CITY ACCOUNT NO. 228-8306 228-8315 228-8307 Dormant for now TRACT/PARCEL MAP NO. Dormant District(11) Dormant District(11) TR 32519 Commercial
Development(10)(11)
Commercial
Development(10)(11)
Fiscal Year 2026-2027:

DIRECT EXPENSES
Landscape Maintenance (Contracts or Specific District Labor) - - - - - Street Tree Trimming (Net of Estimated Interest) - - 351 - - Utilities - - - - -
Graffiti Removal - - 8 - -
Direct Expenses Subtotal $0 $0 $359 $0 $0

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) - - - - - Professional Fees (Net of Estimated Interest) - - - - - Miscellaneous/County Fees - - - - -
Administration Expenses Subtotal $0 $0 $0 $0 $0

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $0 $0 $359 $0 $0 Capital Reserve Collection(6)/(Transfer) - Proposed (31) Operating Reserve Funds Collection/(Transfer) - - - - - Interest Revenue
Other Revenue/General Fund Collection/(Transfer) - - - - - Total Adjustments $0 $0 ($31) $0 $0
BALANCE TO LEVY FISCAL YEAR 2026-2027: $0 $0 $328 $0 $0

DISTRICT STATISTICS
Total Parcels 2 4 8 1 7
Total Parcels Levied - - 8 - -
Total Units 6.55 31.97 8.00 0.72 40.09
2026-2027: Levy Rate per UNIT $0.00 $0.00 $41.00 $0.00 $0.00 2026-2027: Maximum Levy Rate per UNIT with HOA Credit (7)(8) N/A N/A N/A N/A N/A 2026-2027: Maximum Levy Rate per UNIT without HOA Credit (7)(8) $1,159.95 $1,224.45 $41.03 $2,980.78 $348.79 Total Assessment Allowable $37,083.55 $8,020.16 $328.24 $2,146.16 $13,983.11 Prior Year 2025-2026: Levy Rate per EBU $0.00 $0.00 $39.46 $0.00 $0.00 Prior Year 2025-2026: Total Levy $0 $0 $316 $0 $0
DISTRICT FUNDS:

Estimated Reserve Fund Beginning Balance 7/1/2026 $0 $0 $271 $0 $0 2025-2026: Reserve Fund Adjustments 0 0 0 0 0
Anticipated Reserve Balance 6/30/2027 $0 $0 $271 $0 $0
Beginning CIP Fund Balance 7/1/2026 $0 $0 $813 $0 $0
2025-2026: CIP Fund Adjustments 0 0 (31) 0 0
Anticipated CIP Balance 6/30/2027 $0 $0 $782 $0 $0
Estimated Percentage of Improvements Maintained 0% 0% 54% 0% 0% HISTORICAL RATES:

Fiscal Year 2025-2026 $0.00 $0.00 $39.46 $0.00 $0.00
Fiscal Year 2024-2025 $0.00 $0.00 $37.91 $0.00 $0.00
Fiscal Year 2023-2024 $0.00 $0.00 $35.86 $0.00 $0.00
Fiscal Year 2022-2023 $0.00 $0.00 $32.89 $0.00 $0.00
Fiscal Year 2021-2022 $0.00 $0.00 $31.63 $0.00 $0.00
Fiscal Year 2020-2021 $0.00 $0.00 $30.41 $0.00 $0.00
Fiscal Year 2019-2020 $0.00 $0.00 $29.24 $0.00 $0.00
Fiscal Year 2018-2019 $0.00 $0.00 $0.00 $0.00 $0.00
Fiscal Year 2017-2018 $0.00 $0.00 $0.00 $0.00 $0.00
Fiscal Year 2016-2017 $0.00 $0.00 $0.00 $0.00 $0.00
Fiscal Year 2015-2016 N/A N/A N/A N/A N/A
Fiscal Year 2014-2015 N/A N/A N/A N/A N/A
Fiscal Year 2013-2014 N/A N/A N/A N/A N/A
Fiscal Year 2012-2013 N/A N/A N/A N/A N/A
Fiscal Year 2011-2012 N/A N/A N/A N/A N/A
Fiscal Year 2010-2011 N/A N/A N/A N/A N/A
Fiscal Year 2009-2010 N/A N/A N/A N/A N/A
Fiscal Year 2008-2009 N/A N/A N/A N/A N/A
Fiscal Year 2007-2008 N/A N/A N/A N/A N/A
Fiscal Year 2006-2007 N/A N/A N/A N/A N/A
Fiscal Year 2005-2006 N/A N/A N/A N/A N/A
Notes
(1) Fund Number 68-2406 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2410 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-

10. (3) The levy rates for these Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's front footage.
(4) Lot 120 of Tract No. 31796 has been designated as a detention basin lot. If in the future Lot 120 is no longer designated as detention basin lot, and is developed and/or subdivided, Lot No. 120 shall be assessed as part of LMD 33. (5) The Vernal Pool, identified as Lot N within Tract 31808, is proposed to be maintained by the established HOA, resulting in an additional credit to the annual assessment for LMD 47.
(6) For the periodic rehabilitation/replacement of landscape. (7) Portion of the landscape maintenance is currently being maintained by the HOA for District 19-5 and 26, 29, 36 and 47.
(8) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index.
(9) LMD 47 expenses are based on the maintained area within the LMD boundary and does not include the portion of Warren Road that is outside the District's boundary. The City anticipates Warren Road being accepted for maintenance in future. (10) District not levied due to improvements not being completed. (11) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.B.

DISTRICT DESCRIPTION
PM 37196 /
CUP 16-006
Zanderson Plaza
CUP 19-015
Holiday Inn Express
DISTRICT NO. 112 113 TOTAL
COUNTY FUND NO. 68-0553
CITY ACCOUNT NO. 228-8312, 0194 228-8318
TRACT/PARCEL MAP NO.

Commercial
Development(11)
Commercial
Development(10)(11)
Fiscal Year 2026-2027:

DIRECT EXPENSES
Landscape Maintenance (Contracts or Specific District Labor) 4,800 - 1,417,876 Street Tree Trimming (Net of Estimated Interest) - 3,764 771,053 Utilities 5,650 - 760,690
Graffiti Removal - 308 $61,570
Direct Expenses Subtotal $14,522 $0 $3,011,189

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) - - 274,914 Professional Fees (Net of Estimated Interest) - - $18,013 Miscellaneous/County Fees - - $15,746
Administration Expenses Subtotal $0 $0 $308,673

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $14,522 $0 $3,319,863 Capital Reserve Collection(6)/(Transfer) - Proposed - $146,126 Operating Reserve Funds Collection/(Transfer) - 4,325 ($5,410) Interest Revenue (28,800)
Other Revenue/General Fund Collection/(Transfer) - - ($165,000) Total Adjustments $4,325 $0 ($53,083)
BALANCE TO LEVY FISCAL YEAR 2026-2027: $18,847.20 $0 $3,266,779

DISTRICT STATISTICS
Total Parcels 1 6 21,267
Total Parcels Levied - 6 20,876
Total Units 5.57 26.99 981,176
2026-2027: Levy Rate per UNIT $698.30 $0.00
2026-2027: Maximum Levy Rate per UNIT with HOA Credit (7)(8) N/A N/A 4,237.84 2026-2027: Maximum Levy Rate per UNIT without HOA Credit (7)(8) $698.32 $856.91 $90,710.76 Total Assessment Allowable $18,847.66 $4,772.99 $5,894,438 Prior Year 2025-2026: Levy Rate per EBU $671.47 $0.00
Prior Year 2025-2026: Total Levy $18,123 $0 $3,186,304
DISTRICT FUNDS:

Estimated Reserve Fund Beginning Balance 7/1/2026 ($12,415) ($187) 2025-2026: Reserve Fund Adjustments 4,325 0
Anticipated Reserve Balance 6/30/2027 ($8,090) ($187)
Beginning CIP Fund Balance 7/1/2026 $0 $0
2025-2026: CIP Fund Adjustments 0 0
Anticipated CIP Balance 6/30/2027 $0 $0
Estimated Percentage of Improvements Maintained 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $671.47 $0.00
Fiscal Year 2024-2025 $645.66 $0.00
Fiscal Year 2023-2024 $619.28 $0.00
Fiscal Year 2022-2023 N/A N/A
Fiscal Year 2021-2022 N/A N/A
Fiscal Year 2020-2021 N/A N/A
Fiscal Year 2019-2020 N/A N/A
Fiscal Year 2018-2019 N/A N/A
Fiscal Year 2017-2018 N/A N/A
Fiscal Year 2016-2017 N/A N/A
Fiscal Year 2015-2016 N/A N/A
Fiscal Year 2014-2015 N/A N/A
Fiscal Year 2013-2014 N/A N/A
Fiscal Year 2012-2013 N/A N/A
Fiscal Year 2011-2012 N/A N/A
Fiscal Year 2010-2011 N/A N/A
Fiscal Year 2009-2010 N/A N/A
Fiscal Year 2008-2009 N/A N/A
Fiscal Year 2007-2008 N/A N/A
Fiscal Year 2006-2007 N/A N/A
Fiscal Year 2005-2006 N/A N/A
Notes
(1) Fund Number 68-2406 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2410 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-

10. (3) The levy rates for these Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's front footage.
(4) Lot 120 of Tract No. 31796 has been designated as a detention basin lot. If in the future Lot 120 is no longer designated as detention basin lot, and is developed and/or subdivided, Lot No. 120 shall be assessed as part of LMD 33. (5) The Vernal Pool, identified as Lot N within Tract 31808, is proposed to be maintained by the established HOA, resulting in an additional credit to the annual assessment for LMD 47.
(6) For the periodic rehabilitation/replacement of landscape. (7) Portion of the landscape maintenance is currently being maintained by the HOA for District 19-5 and 26, 29, 36 and 47.
(8) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index.
(9) LMD 47 expenses are based on the maintained area within the LMD boundary and does not include the portion of Warren Road that is outside the District's boundary. The City anticipates Warren Road being accepted for maintenance in future. (10) District not levied due to improvements not being completed. (11) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.B.

Operating Reserve Fund/Capital Reserve:

Landscape Maintenance/Graffiti Removal:

Labor Costs:

Utilities:

Park Maintenance:

Street Tree Trimming:

Personnel/Overhead:

Professional Fees:

Miscellaneous/County Fees:

Collection/(Transfer) Applied from/to District Funds/Reserve Fund:

Other Revenue/General Fund Contribution:

17.B.

Balance to Levy:

HOA Contribution:

17.B.

City of Hemet
City Council Meeting

STAFF REPORT
Meeting: City Council Meeting - May 26 2026
Department: Public Works
Submitted by: Noah Rau, Interim City Manager
Jilleen Ferris, Interim Public Works Director/City Engineer; ☐ Receive and File ☒ Consent Calendar ☐ Business Item ☐ Public Hearing TITLE:

A Resolution Initiating Proceedings for the Annual Levy of Assessments for Existing Streetlight Maintenance Districts for Fiscal Year 2026-2027
RECOMMENDED ACTION:

It is respectfully recommended that the City Council adopt the following resolution:

RESOLUTION NO. 2026-___ - A RESOLUTION OF THE CITY OF HEMET, CALIFORNIA,

INITIATING PROCEEDINGS FOR THE ANNUAL LEVY OF ASSESSMENTS FOR THE EXISTING STREETLIGHT MAINTENANCE DISTRICTS FOR FISCAL YEAR 2026-2027 BACKGROUND:

Harris & Associates has previously prepared the assessment engineering report in connection with the annual levy of assessments for the existing citywide streetlight maintenance districts. The assessments against the lots and parcels of land within the assessment district will pay for the operation, maintenance and servicing of streetlights and appurtenant structures.

ANALYSIS:

The City Council's approval of this resolution initiating proceedings for the annual levy of assessments will order the Report of the Engineer in connection with the annual levy of assessments and designate Harris & Associates as the Engineer for the purpose of these proceedings.

PREVIOUS COUNCIL ACTION:

None
STRATEGIC PLAN INTEGRATION:

17.C.

GOAL ONE: QUALITY OF LIFE:

To ensure that Hemet is safe, clean, attractive and comfortable for all who live, work, and visit.

Objective 1: Enhance the visual appearance of the community to make it attractive and reduce blight.

Objective 2: Explore and implement homelessness solutions for the City of Hemet.

Objective 3: Increase Public Safety visibility and response.

GOAL THREE: COMMUNITY ENGAGEMENT
To connect and participate in a constant dialogue between members of the community, City staff, and elected officials to promote togetherness and positivity.

Objective 1: Deliver messaging to the Community that connects, is consistent, and relevant.

Objective 2: Increase transparency for the public.

Objective 3: Increase the community's pride within the City.

GOAL FIVE: ORGANIZATIONAL EFFECTIVENESS
To identify the work needed inside the City organization to effectively provide services to the community and ensure financial stability.

Objective 1: Operate in a financially sustainable manner.

Objective 2: Evaluate existing practices to ensure continuity with industry best practices.

Objective 3: Provide Council with policies that are consistent while lessening liabilities.

Objective 4: Increase employee retention by training and creating a positive workplace.

Objective 5: Streamline fire prevention coordination efforts.

FISCAL IMPACT:

The consultant fee for the full administration in connection with the annual levy of assessments for the existing streetlight maintenance district is $15,914. This fee will be roughly split 50/50 between Fund 225 LLMD original districts and Fund 227 Post Prop-218 districts. The funds are budgeted in account #225-8250-2710 and #227-8250-2710.

ALTERNATIVE(S):

1. Do not adopt the Resolution of Initiation associated with the City of Hemet FY 2026-2027 annual SMD levy.

2. Provide alternative direction to the Interim City Manager.

ATTACHMENT(S):

Attachment 1 - Resolution Initiating Levy Assessment SMD FY26-27

17.C.

CITY OF HEMET RESOLUTION NO. 2026-XXX 1
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CITY OF HEMET

HEMET, CALIFORNIA
RESOLUTION NO. 2026-xxx

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF HEMET, CALIFORNIA INITIATING PROCEEDINGS

FOR THE ANNUAL LEVY OF ASSESSMENTS FOR THE

EXISTING STREETLIGHT MAINTENANCE DISTRICTS
FOR FISCAL YEAR 2026-2027
The City Council of the City of Hemet, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council of the City of Hemet, California has, by previous resolutions, formed the Districts known and designated as the Streetlight Maintenance Districts (hereafter referred to as the “Districts”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”), that provides for levy and collection of assessments by the County of Riverside for the City of Hemet to pay the maintenance and services of street lighting and all appurtenant facilities and operations related thereto; and WHEREAS, the City Council has appointed Harris & Associates for the purpose of assisting with the annual levy of the Districts, and to prepare and file a report with the City Clerk in accordance with the Act.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HEMET FINDS, DETERMINES, ORDERS, AND RESOLVES AS FOLLOWS:

17.C.

CITY OF HEMET RESOLUTION NO. 2026-XXX 2
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SECTION 1. The City Council hereby orders Harris & Associates to prepare the Engineer’s Report concerning the levy of assessments for the Districts in accordance with Chapter 3, Section 22622 of the Act.

SECTION 2. The general location and boundaries of the existing Districts are shown on maps on file in the office of the City Clerk, open to public inspection, and by reference are made part of this resolution. The Districts are designated as: “Hemet Streetlight Maintenance Districts.”
SECTION 3. The improvements within the Districts include but are not limited to:
the operation, maintenance and servicing of streetlights and appurtenant structures. Maintenance refers to the furnishing of electrical service and materials for the ordinary and usual maintenance, operation and servicing of the streetlight structures and appurtenant facilities, including repair, removal or replacement of all or part of any of the structures.

SECTION 4. That the City Clerk shall certify to the passage and adoption of this resolution; shall enter the same in the book of original resolutions of said City; and shall make a minute of passage and adoption thereof in the records of the proceedings of the City Council of said City, in the minutes of the meeting at which resolution is passed and adopted.

SECTION 5. This Resolution shall become effective on May 26, 2026.

17.C.

CITY OF HEMET RESOLUTION NO. 2026-XXX 3
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PASSED, APPROVED, AND ADOPTED this 26th day of May, 2026. ____________________________
Linda Krupa, Mayor
ATTEST:
_____________________________
Rosalia Butler, City Clerk

17.C.

CITY OF HEMET RESOLUTION NO. 2026-XXX 4
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State of California )
County of Riverside )
City of Hemet )
I, Rosalia Butler, City Clerk of the City of Hemet, do hereby certify that the foregoing resolution was adopted by the Hemet City Council on the 26th day of May 2026, and was passed by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:
_____________________________
Rosalia Butler, City Clerk

17.C.

City of Hemet
City Council Meeting

STAFF REPORT
Meeting: City Council Meeting - May 26 2026
Department: Public Works
Submitted by: Noah Rau, Interim City Manager
Jilleen Ferris, Interim Public Works Director/City Engineer; ☐ Receive and File ☒ Consent Calendar ☐ Business Item ☐ Public Hearing TITLE:

A Resolution Declaring Its Intention to Levy and Collect Assessments, Preliminarily Approving the Engineer’s Report, and Appointing a Time and Place for a Public Hearing for the Existing Streetlight Maintenance Districts for Fiscal Year 2026-2027
RECOMMENDED ACTION:

It is respectfully recommended that the City Council adopt the following resolution:

RESOLUTION NO. 2026-___ - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

HEMET, CALIFORNIA, DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS,

PRELIMINARILY APPROVING THE ENGINEER'S REPORT, AND APPOINTING A TIME AND

PLACE FOR A PUBLIC HEARING FOR THE EXISTING STREETLIGHT MAINTENANCE DISTRICTS FOR FISCAL YEAR 2026-2027
BACKGROUND:

By its previous action the City Council approved a Resolution initiating proceedings and ordering the engineer’s report in connection with the annual levy of assessments for the existing Citywide Streetlight Maintenance Districts for Fiscal Year 2026-2027. The assessments against the lots and parcels of land within the assessment district will pay for the operation, maintenance and servicing of streetlights and appurtenant structures.

ANALYSIS:

The assessment engineer’s report has been prepared and is on file with the City Clerk. A public notice will be published in the Press Enterprise, Hemet News, regarding the proposed annual streetlight assessment rates for Fiscal Year 2026-2027.

PREVIOUS COUNCIL ACTION:

None.

17.D.

STRATEGIC PLAN INTEGRATION:

GOAL ONE: QUALITY OF LIFE:

To ensure that Hemet is safe, clean, attractive and comfortable for all who live, work, and visit.

Objective 1: Enhance the visual appearance of the community to make it attractive and reduce blight.

Objective 2: Explore and implement homelessness solutions for the City of Hemet.

Objective 3: Increase Public Safety visibility and response.

GOAL THREE: COMMUNITY ENGAGEMENT
To connect and participate in a constant dialogue between members of the community, City staff, and elected officials to promote togetherness and positivity.

Objective 1: Deliver messaging to the Community that connects, is consistent, and relevant.

Objective 2: Increase transparency for the public.

Objective 3: Increase the community's pride within the City.

FISCAL IMPACT:

The total proposed citywide streetlight maintenance district assessment for the Fiscal Year 2026- 2027 is $1,232,140.

ALTERNATIVE(S):

1. Do not adopt the Resolution of Declaration associated with the City of Hemet FY 2026-27 annual SMD levy.

2. Provide alternative direction to the Interim City Manager.

ATTACHMENT(S):

Attachment 1 - Resolution Declare SMD
Attachment 2: ER Hemet SMD FY26-27 FINAL

17.D.

CITY OF HEMET RESOLUTION NO. 2026-XXX 1
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CITY OF HEMET

HEMET, CALIFORNIA
RESOLUTION NO. 2026-xxx

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF HEMET, CALIFORNIA DECLARING ITS INTENTION

TO LEVY AND COLLECT ASSESSMENTS,
PRELIMINARILY APPROVING THE ENGINEER’S

REPORT, AND APPOINTING A TIME AND PLACE FOR A

PUBLIC HEARING FOR THE EXISTING STREETLIGHT
MAINTENANCE DISTRICTS FOR FISCAL YEAR 2026-
2027
The City Council of the City of Hemet, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has by previous Resolutions formed the Streetlight Maintenance Districts (hereafter referred to as the “Districts”), initiated proceedings for Fiscal Year 2026-2027, and ordered the preparation of the Fiscal Year 2026- 2027 Engineer’s Report pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (commencing with section 22500) (hereafter referred to as the “Act”) that provides for the levy and collection of assessments by the County of Riverside for the City of Hemet to pay the maintenance and services of all improvements and facilities related thereto; and,
WHEREAS, all assessments for the Districts were previously approved in accordance with the requirements of the California State Constitution, Article XIII (D); and,

17.D.

CITY OF HEMET RESOLUTION NO. 2026-XXX 2
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WHEREAS, the City Council has appointed Harris & Associates for the purpose of assisting with the Annual Levy of the Districts, and to prepare and file an Engineer’s Report with the City Clerk in accordance with the Act; and, WHEREAS, the Engineer’s Report entitled “City of Hemet
Engineer’s Report Fiscal Year 2020-2021 for Streetlight Maintenance Districts” has been filed with the City Clerk and presented to the City Council to be approved by the City Council, as required by Chapter 1, Article 4, Section 22566 and Chapter 3, Sections 22623 and 22624 of said Act; and,
WHEREAS, this City Council has examined and reviewed the Engineer’s Report as presented, and is preliminarily satisfied with the Districts, each and all of the budget items and documents as set forth therein, and is satisfied that the assessments, have been spread in accordance with the special benefits received from the improvements, operation, maintenance and services to be performed within each District, as set forth in said Report.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HEMET FINDS, DETERMINES, ORDERS, AND RESOLVES AS FOLLOWS:

SECTION 1. The above recitals are true and correct.

SECTION 2. The Engineer’s Report as presented, consists of the following:
a) A description of improvements (Plans & Specifications). The improvements within the Districts include but are not limited to: the

17.D.

CITY OF HEMET RESOLUTION NO. 2026-XXX 3
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operation, maintenance and servicing of streetlights and appurtenant structures. Maintenance refers to the furnishing of electrical service and materials for the ordinary and usual maintenance, operation and servicing of the streetlight structures and appurtenant facilities, including repair, removal or replacement of all or part of any of the structures.
b) The annual budget (Costs and Expenses of Services, Operations and Maintenance).
c) A description of the Method of Apportionment resulting in an assessment rate per unit of benefit for each said District for Fiscal Year 2026-2027.
d) A citywide diagram (Assessment Diagrams) showing the exterior boundaries of the Districts. The general location and boundaries of the existing Districts are shown on maps on file in the office of the City Clerk, open to public inspection, and by reference are made part of this resolution. The Districts are designated as: “Hemet Citywide Streetlight Maintenance Districts.”
e) The Fiscal Year 2026-2027 Assessment Collection Rolls with the proposed assessment apportioned to each lot or parcel which is filed under separate cover and by reference are made part of this resolution.

17.D.

CITY OF HEMET RESOLUTION NO. 2026-XXX 4
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SECTION 3. The Engineer’s Report is hereby approved on a preliminary basis pending a public hearing, and ordered to be filed in the Office of the City Clerk as a permanent record to remain open to public inspection.

SECTION 4. The City Council hereby declares its intention to seek the annual levy and collection of assessments within the Districts pursuant to the Act, over and including the land within the District boundaries, and to levy and collect assessments on all such land to pay the annual costs and expenses of the improvements and services described in Section 2 of this resolution for Fiscal Year 2026-2027.

SECTION 5. The proposed district assessments are within the limits previously approved by the property owners. The assessments outlined in the Engineer’s Report have not been increased over the maximum rates approved by the property owners, and do not require additional property owner approval in accordance with the requirements of the California Constitution, Articles XIII(C) and XIII(D).

SECTION 6. The City Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments for the Districts in accordance with Chapter 3, Section 22626 of the Act.

SECTION 7. The City shall give notice of the time and place of the public hearing to all property owners within the Districts by causing the publishing of this Resolution once in the local newspaper not less than ten (10) days before the date of the public hearing, and by posting a copy of this resolution on the official bulletin board customarily used by the Council for the posting of notices.

17.D.

CITY OF HEMET RESOLUTION NO. 2026-XXX 5
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SECTION 8. Notice is hereby given that Tuesday, the 23rd day of June, 2026 at 6:00 pm, in the Council Chambers of the City of Hemet, 450 East Latham Avenue, Hemet, California 92543, is the time and place fixed for a public hearing by the City Council on the question of the levy and collection of assessments for Fiscal Year 2026- 2027 against lots and parcels of land within the Districts. At the hearing, interested persons shall be afforded the opportunity to hear and be heard.

SECTION 9. The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law.

SECTION 10. The City Council hereby designates the Administrative Services Director, telephone number (951) 765-2330, to answer inquiries regarding the hearing, protest proceedings, and procedural or technical matters.

SECTION 11. Lots or parcels within the Districts that are owned or used by any county, city, city and county, special district or any other local or regional governmental agency, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.

SECTION 12. That the City Clerk shall certify to the passage and adoption of this resolution; shall enter the same in the book of original resolutions of said City; and shall make a minute of passage and adoption thereof in the records of the proceedings of the City Council of said City, in the minutes of the meeting shall so reflect the presentation of the Engineer’s Report at which resolution is passed and adopted.

17.D.

CITY OF HEMET RESOLUTION NO. 2026-XXX 6
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PASSED, APPROVED, AND ADOPTED this 26th day of May, 2026. ____________________________
Linda Krupa, Mayor
ATTEST:
_____________________________
Rosalia Butler, City Clerk

17.D.

CITY OF HEMET RESOLUTION NO. 2026-XXX 7
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State of California )
County of Riverside )
City of Hemet )
I, Rosalia Butler, City Clerk of the City of Hemet, do hereby certify that the foregoing resolution was adopted by the Hemet City Council on the 26th day of May 2026, and was passed by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:
_____________________________
Rosalia Butler, City Clerk

17.D.

CITY OF HEMET
ENGINEER’S REPORT

STREETLIGHT MAINTENANCE DISTRICTS
FISCAL YEAR 2026-27

RIVERSIDE COUNTY, CALIFORNIA
April 2026

PREPARED BY
41593 Winchester Rd, Suite 200
Temecula, CA 92590
www.weareharris.com

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

TABLE OF CONTENTS
Engineer’s Certification .................................................................................................. i Part I – Plans and Specifications ................................................................................... 1 Part II – Method of Apportionment ............................................................................ 10 Part III – Cost Estimate ................................................................................................ 17 Part IV – Assessment Diagram .................................................................................... 19 Part V – Assessment Rolls ........................................................................................... 20 Appendix A – District Budgets and Description of Budget Line Items ........................ 21

17.D.

Engineer’s Report
Street Light Maintenance Districts
City of Hemet
Fiscal Year 2026-27
i
ENGINEER’S CERTIFICATION
AGENCY: THE CITY OF HEMET
PROJECT: STREETLIGHT MAINTENANCE DISTRICTS
TO: THE CITY COUNCIL OF THE

CITY OF HEMET

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING ACT OF 1972, DIVISION 15 OF THE

STREETS AND HIGHWAYS CODE OF THE STATE OF CALIFORNIA
Pursuant to the provisions of Section 22565 through 22574 of the Landscaping and Lighting Act of 1972, said act being Part 2 of Division 15 of the Streets and Highways Code of the State of California, Section 4 of Article XIII D of the California Constitution, and direction from the City Council of the City of Hemet (“City Council”), California submitted herewith is the Engineer’s Report (“Report”) for the City of Hemet (“City”) Streetlight Maintenance Districts consisting of five parts.

WHEREAS, the City Council did, pursuant to the provisions of the Landscaping and Lighting Act of 1972, as being part of Division 15 of the Streets and Highways Code of the State of California, initiate proceedings for the levy of special assessments for FY 2026-27 in the assessment district known and designated as:

Streetlight Maintenance Districts (herein referred to as “Districts”); and, WHEREAS, the City Council, did direct the appointed Engineer to make and file a Consolidated Annual Report, in accordance with Article 4 (commencing with Section 22565) of Chapter 1 of Part 2 of Division 15 of the Streets and Highways Code, being an article of the aforementioned Landscaping and Lighting Act of 1972.

WHEREAS, Section 22567 of said Article 4 states the Report shall consist of the following:

Part I – Plans and Specifications
Part II – Method of Apportionment
Part III – Cost Estimate
Part IV – Assessment Diagrams
Part V – Assessment Rolls

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27
ii
I do hereby assess and apportion the total amount of the costs and expenses upon several parcels of land within said District area liable therefor and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said services.

NOW, THEREFORE, I, the appointed Engineer, acting on behalf of the City of Hemet, pursuant to the Landscaping and Lighting Act of 1972, do hereby submit the following:

1. Pursuant to the provisions of law, the costs and expenses within each District has been assessed upon the parcels of land in the Districts benefited thereby in direct proportion and relation to the estimated benefits to be received by each of said parcels. For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a reduced copy of which is included herein.

2. As required by law, an Assessment Diagram is filed herewith, showing the boundaries of each District, as well as the boundaries and dimensions of the respective parcels and subdivisions of land within said Districts as the same exist, as of the date of this Report, each of which subdivisions of land into lots or parcels, respectively, have been given a separate number upon said Assessment Diagram and in the Assessment Roll contained herein.

3. The separate numbers given the subdivisions and parcels of land, as shown on said Assessment Diagram and Assessment Roll, correspond with the numbers assigned to each parcel by the Riverside County Assessor. Reference is made to the County Assessment Roll for a description of the lots or parcels.

4. There are no lots or parcels within the Districts that are owned by a federal, state or other local governmental agency that will benefit from the services to be provided by the assessments to be collected.

In conclusion, it is my opinion that the assessments for the Consolidated Streetlight Maintenance Districts have been spread in accordance with the benefits that each parcel receives from the items being funded by each District.

DATED this 21st day of April, 2026
Alison M. Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work
County of Riverside
State of California

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

1 PART I – PLANS AND SPECIFICATIONS
Executive Summary
This Engineer’s Report contains language and wording from the “2013-14 Engineer’s Annual Levy Report” that was previously adopted by the City on July 9, 2013 through Resolution Bill No. 13-035 which preserves the continuity of information.

Introduction
The City of Hemet (“City”) annually levies and collects special assessments in order to provide and maintain improvements within the City’s Streetlight Maintenance Districts (“Districts”). The Districts were formed and are levied annually pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”).

This Consolidated Annual Engineer’s Report (“Report”) describes the Districts and improvements, any proposed changes to the Districts or improvements and the proposed budgets and assessments for Fiscal Year 2026-27. The assessments are based on the City’s estimated costs to maintain and service the improvements that provide a special benefit to properties assessed within the respective Districts. Each District’s costs and corresponding levy are based on an annual budget which includes all expenditures, deficits, surpluses, revenues, and reserves for each individual District.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor’s Parcel Number by the Riverside County (“County”) Assessor’s Office. The County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the County tax roll.

Following consideration of public comments and written protests at a noticed public hearing, the City Council may order amendments to the Report or adopt the Report as submitted. Following final approval of the Report and confirmation of the assessments, the Council may then order the levy and collection of assessments for Fiscal Year 2026-27 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel in Fiscal Year 2026-27.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

2 Improvements Authorized by the Landscaping Act of 1972 As applicable or may be applicable to each separate District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or construction of public lighting facilities, including, but not limited to, traffic signals.
• The maintenance or servicing, or both, of any of the foregoing • The acquisition of any existing improvement otherwise authorized pursuant to this section Incidental expenses associated with the improvements include, but are not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment
• The costs of printing, advertising, and the publishing, posting and mailing of notices • Compensation payable to the County for collection of assessments • Compensation of any engineer or attorney employed to render services • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5 • Costs associated with any elections held for the approval of a new or increased assessment The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement General Description of Improvements and Services
The proposed improvements for the Districts may be generally described as follows:
• The installation of street lighting, safety lighting and appurtenant facilities necessary for the daily operation of said lighting located within City road rights-of-way. Installation covers all work necessary for the installment or replacement of said lighting and all appurtenant work necessary to complete said installation or replacement.
• The operation, maintenance, and servicing of all existing street lighting, safety lighting and appurtenant facilities necessary for the daily operation of said lighting located within City road rights-of-way. Operation, maintenance, and servicing means all work necessary for the daily maintenance required to maintain said lights in proper operation including providing said lights with the proper energy necessary to operate the lights.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

3 In the City of Hemet, streetlights are mounted on standard marbelite poles with mast arms, or mast arms attached to wood power poles. The lights are primarily LED with some remaining high-pressure sodium vapor lights.

In determining the location of streetlights, lights along residential streets are typically placed an average of 170 feet apart; whereas streetlights along major and secondary roads, in areas of typically commercial use, are placed an average of 70 feet apart.

The maintenance of existing streetlight facilities is performed by the City of Hemet using its own or contract personnel. The streetlight system is billed to the City on a monthly flat rate or metered basis.

These flat rates or metered amounts vary based upon the type and wattage of streetlights, and actual metered amounts. Electrical energy is purchased from the Southern California Edison Company.

A portion of the street lighting system is owned and maintained by the Southern California Edison Company. Electrical energy is purchased from the Southern California Edison Company at metered locations.

The plans and specifications for the improvements for the Districts are voluminous and are not included in this Report, but are on file in the office of the City Engineer and are by reference herein made a part of this Report. Location of all streetlights and safety lighting are included on lighting inventory maps which are available for public inspection in the office of the City Engineer and are by reference herein made a part of this Report.

District Boundaries
The City maintains the Districts which include 27 originally formed districts (hereafter referred to as the “Original Districts”) and 46 additional individual districts/zones and annexations. The Original Districts were formed prior to the passage of Proposition 218, and the remaining Districts were formed after 1999.

The boundaries for each of the Districts are presented in Part IV of this Report. The Districts formed after 1999 are distinct and separate areas operating independently of the Original Districts. Furthermore, some of these Districts may contain two or more zones of benefit that are identified by development name and/or tract number.

The locations of the Original Districts are as follows:

District 1 – The parcels are located in the area East of Kirby St. from Oakland Ave. north to Menlo Ave., to the North of Florida Avenue intersected by Devonshire Ave.

District 2 – The parcels are located in the area north of Whittier Ave. and south of Mayberry Ave. intersected by South Palm Ave. between Rainier Way and S. Tahquitz Ave.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

4 District 3 – The parcels are located in the area east of Kirby St. between Fruitvale Ave. to the south and Eaton Ave. to the north.

District 4 – The parcels are located in the area south of W. Johnston Ave., north of W. Stetson Ave., between S. Gilbert St. and S. State St.

District 5 – The parcels are located in the area north of Oakland Ave., south of Menlo Ave., and to the east of Lyon Ave.

District 6 – All lots and parcels of land are in the subdivisions known as Tract 6971 and Tract 6971-1 located south of E. Stetson Ave., west of S. Buena Vista St. along Magnolia Cir.

District 7 – All lots and parcels of land are in the subdivisions known as Tracts 8151 and 8151-1 located south of W. Devonshire Ave. and north of Rafferty Rd.

District 8 – The parcels are located in the area south of W. Florida Ave., north of W. Acacia Ave., and between Sanderson Ave. and S. Kirby St.

District 9 – The parcels are located in Seven Hills Golf Club area south of W. Stetson Ave. and west of S.

Lyon Ave. (excluding tract 14309).

District 9-1 – All lots and parcels of land are in the subdivision known as Tract 14309 located south of W.

Stetson Ave. and west of S. Lyon Ave.

District 10 – All lots and parcels of land are in the subdivisions known as Tracts 9245-1 and 9245-2 located south of W. Acacia Ave. and east of S. Kirby St.

District 11 – The parcels are located in the area located east of N. Elk St. and N. Lyon Ave. between W.

Menlo Ave. and W. Devonshire Ave. to the east of District 1.

District 12 – The parcels are located in the area west of N. Lyon Ave. between Eaton Ave. and W. Menlo Ave. to the southeast of District 3.

District 13 – The parcels are located in the area east of Sanderson Ave., north of W. Florida Ave., south of W. Devonshire Ave., and to the southwest of Districts 1 and 7.

District 14 – All lots and parcels of land are in the subdivision known as Tract 11884 located north of E.

Thornton Ave.

District 15 – The parcels are located in a large area north of E. Newport Rd., west of S. State St., and to the south of Stetson Ave.

District 16 – The parcels are located in a large area south of the Hemet-Ryan Airport to the west of Districts 9 and 15.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

5 District 17 – The parcels are located in the area north of W. Stetson Ave., east of Sanderson Ave., to the south of the main railway excluding Tract 22732.

District 17-1 – All lots and parcels of land are in the subdivision known as Tract 22732 located north of W.

Stetson Ave.

District 18 – The parcels are located in the north of W. Acacia Ave, south of W. Florida Ave., and to the east of Sanderson Ave.

District 19 – The parcels are located in a large area primarily in the eastern portion of the City, the boundaries are non-contiguous parcels.

District 19-1 – The parcels are located in the area south of W. Fruitvale Ave. and north of W. Menlo Ave., between N. Sanderson Ave. and N. Kirby St.

District 19-2 – The parcels are located in the area generally located west of N. Kirby St. between Eaton Ave. and Commonwealth Ave.

District 19-3 – The parcels are located in a large area on the western portion of the City north of the main railway.

District 19-6 – The parcels are located in the area east of Warren Rd., south of W. Florida Ave. and north of Whittier Ave.

District 19-7 – All lots and parcels of land are in the subdivision known as Tract 24714 located east of the Echo Hills Golf Course.

District 19-10 – The parcels are located in the area north of W. Menlo Ave. between Palm Ave. and N.

State St.

The locations of the Districts formed after 1999 are as follows:

District 19-4 (Stoney Mountain) – All lots and parcels of land are in the subdivision known as Tract 29129 located east of Warren Ave. and south of W. Esplanade Ave.

District 19-5 (Heartland) – The parcels are located in The Hemet Golf Club area north of W. Florida Ave. and generally west of California Ave.

District 19-PHR (Parkhill) – The boundaries are non-contiguous parcels within the City, however the boundaries of which are shown on the map entitled “Proposed Streetlight Maintenance District (Parkhill)” is on file in the Office of the City Clerk.

District 20A (Pacific Green) – All lots and parcels of land are in the subdivision known as Tract 28555 located east of Lake St.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

6 District 20B (Orchard) – All lots and parcels of land are in the subdivision known as Tract 25168 located northeast of Florida Ave. and Lake St.

District 21 (North Annexation) – The boundaries are non-contiguous parcels within the City. As of the writing of this Report, the description of the location is not available. However, the boundaries are shown on the map entitled “Proposed Streetlight Maintenance District (North Annexation)” which is on file in the Office of the City Clerk.

District 22 (Cottonwood) – All lots and parcels of land are in the subdivisions known as Tract 30558, 30558-1, and 30558-2 located at the southeast corner of Mustang Way (formerly Harrison Ave.) and Fisher St.

District 23 (23, 23-1, 23-2B, 23-3, 23-4, 23-5, 23-5B) – All lots and parcels of land are in the following subdivisions:
 Tract 28581 (Crean) is located on the northeast corner of Sanderson Ave. and Eaton Ave.  Tract 29674 (Montana) is located on the southwest corner of Palm Ave. and Fruitvale Ave.  Tracts 30689 and 30689-1 (Woodcrest) are located on the northwest corner of Sanderson Ave. and Eaton Ave.
 Tract 29581 (Covenant) is located on the northwest corner of Kirby St. and Commonwealth Ave.  Tract 30506 (Autumn Ridge I) is located between Sanderson Ave., Cawston Ave., Eaton Ave., and Fruitvale Ave.
 Tract 28558 (Menlo Estates) is located on the southwest corner of Fruitvale Ave. and Brisbane St.  Tract 31295 (Menlo Estates II) is located in the northeast corner of Florida Ave. and Brisbane Ave.

District 24 (Kalpesh) – All lots and parcels of land are in the subdivisions known as:
 Tract 30869 (Zone A) is located south of Berkley Ave. and west of Lauresa Ln.  Tract 30969 (Zone B) is located north of Berkley Ave. and east of Hemet St.

District 25 (Flowerwood) – All lots and parcels of land are in the subdivision known as Tract 30158 located west of Buena Vista Ave., north of Menlo Ave., and east of railroad easement.

District 26 (Willowalk) – All lots and parcels of land are in the subdivision known as Tract 30041 located 430 feet south of Stetson Ave. and east of Sanderson Ave.

District 27 (Durango) – All lots and parcels of land are in the subdivision known as Tract 31576. As of the writing of this Report, the description of the location is not available; however, the boundaries of which are shown on the map entitled, “Streetlight Maintenance District No. 27, Tract 31576” which is on file in the Office of the City Clerk.

District 29 (Peppertree) – All lots and parcels of land are in the subdivision known as Tract 29843 located north of Menlo Ave. and west of Cawston Ave.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

7 District 31 (Horseshoe) – All lots and parcels of land are in the subdivision known as Tract 32131 located north of Eaton Ave. and west of Palm Ave.

District 33 (Hideaway) – All lots and parcels of land are in the subdivisions known as Tract 24147-1 and Tract 31796 located north of Fruitvale Ave. and east of State St.

District 35 (Enclave) – All lots and parcels of land are in the subdivision known as Tract 30724 located on the north side of Lincoln Ave. between Hemet St. and Meridian St.

District 36 (McSweeney) – All lots and parcels of land are in eight subdivisions known as Tract Nos. 32717, 32717-1, -2, -3, -4, -5, -6 and Tract No. 32529 located north of Newport Rd. and east of State St.

District 37 (Montero) – All lots and parcels of land are in the subdivision known as Tract 31146 located on the north side of Devonshire Ave. between Warren Rd. and Old Warren Rd.

District 39 (SV Investments) – All lots and parcels of land are in the subdivision known as Tract 32359 located north of Charlton Ave. and east of Park Ave.

District 42 (Emerson) – All lots and parcels of land in the subdivision known as Tract No. 31970 located south of Devonshire Ave. and east of Meyers St.

District 43 (Palomino) – All lots and parcels of land are in the subdivision known as Tract 31280 located on the west side of Pine Ave. between Commonwealth Ave. and Esplanade Ave.

District 44 (Autumn Ridge II) All lots and parcels of land are in the subdivision known as Tract 33705 located between Sanderson Ave., Cawston Ave., Eaton Ave., and Fruitvale Ave.

District 46 (Villa de Madrid) – All lots and parcels of land the subdivision known as Tract No. 33707 located on the northeast corner of Devonshire Ave. and Madrid St.

District 47 (Rancho Diamante) – All lots and parcels of land located in the subdivisions known as Tract Nos. 31807, 31807-1, 31808, 31808-1, and 31808-2 located north of Mustang Way, east of Warren Rd., west of Fisher St. and south of Thornton Ave.

District 49 (Clean Streak & Esplanade) – The District consists of two commercial developments that are placed into two individual Zones. The locations of the developments to be included within the District and Zones are as follows:
 Zone 1: Clean Streak Car Wash located at 4888 E. Florida  Zone 2: Esplanade Commercial Center located at Esplanade Ave. and west of State St.

District 50 (Guaranty Bank, The Promenade Shopping Center, Tanya on Broadway, Hemet Center for Medical Excellence, and the Commercial Center at Sanderson Ave. and Devonshire Ave.) – The District

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

8 consists of five commercial developments that are placed into five individual Zones. The locations of the developments to be included within the District and Zones are as follows:
 Zone 1: Guaranty Bank is located south of Florida Ave. at the intersection with Cawston Ave.  Zone 2: The Promenade Shopping Center is located at the northeast corner of Florida Ave. and Myers Ave.
 Zone 3: Tanya on Broadway is located on the north side of Tanya Ave., 150 feet west of Sanderson Ave.
 Zone 4: Hemet Center for Medical Excellence is located on the south side of Stetson Ave., 475 feet east of Cawston Ave.
 Zone 5: Commercial Center is located on the southwest corner of Sanderson Ave. and Devonshire Ave.

District 51 (Salvation Army) – The District consists of a single commercial development which is located south of Acacia Ave., north of Central Ave. and East of Palm Ave.

District 52 (Seven Hills Senior Apts.) – The District consists of a single commercial development which is located west of Lyon Ave., and generally east of Sanderson Ave. and north of Domenigoni Parkway, within the City of Hemet.

District 54 (Habitat for Humanity) – The District consists of a single residential development which is located north of Latham Ave. and west of Tahquitz Ave.

District 55 (Sahara) – The District consists of a single commercial development which is located west of Palm Ave., south of Oakland Ave. and east of Hamilton Ave.

District 101 (AP North Lake Solar) - The District consists of a single commercial development which is located west of Sanderson Ave. and south of Acacia Ave.

District 102 (Oak Tree Plaza) - The District consists of a single commercial development which is located west of Cornell St. and north of Florida Ave.

District 104 (Tractor Supply Company) - The District consists of a single commercial development which is located east of Cawston Ave., south of Florida Ave. and north of Acacia Ave.

District 105 (Les Schwab Tires) - The District consists of a single commercial development which is located east of Cawston Ave., south of Florida Ave. and north of Acacia Ave.

District 106 (Hemet Auto Mall) Zone A and Zone B - The improvements maintained for this commercial development are located on the east side of Warren Rd., south of Auto Blvd. and north of Whittier Ave.

District 107 (Marana) - The improvements maintained are located on the south side of Johnston Ave. west side of San Jacinto Street and Shelly Lane.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

9 District 109 (Airway Place) - The improvements maintained for this commercial development are located on Airway Pl. and the north side of Wentworth Dr., east of Cawston Ave. and west of Scaramella Cl. This district is Dormant.

District 112 (Zanderson Plaza) - The improvements maintained for this commercial development are located on west side of Sanderson Ave. and the north side of Menlo Ave.

District 113 (Holiday Inn Express) - The improvements maintained for this commercial development are located on the north side of Florida Ave. This district is Dormant.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

10 PART II – METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which provide a special benefit to parcels within the District. This includes the construction, maintenance, and servicing of public lights, landscaping, dedicated easements for landscape use, and appurtenant facilities. The 1972 Act further provides that assessments may be apportioned upon all assessable lots or parcels of land within an assessment district in proportion to the estimated benefits to be received by each lot or parcel from the improvements rather than assessed value. “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements” ”(Section 22573 of the 1972 Act).

The formula used for calculating assessments reflects the composition of the parcels and the improvements and services provided by the Districts to fairly apportion the costs based on the estimated benefit to each parcel.

In addition, Article XIII D of the California Constitution (“Article”) requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. The Article provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits conferred on a parcel. A special benefit is a particular and distinct benefit over and above general benefits conferred on the public at large, including real property within the Districts. The general enhancement of property value does not constitute a special benefit.

General Benefit
The total benefit from the works of improvement is a combination of the special benefits to the parcels within the Districts and the general benefits to the public at large and to adjacent property owners. The portion of the total streetlight servicing costs associated with general benefits will not be assessed to the parcels in the Districts, but will be paid from other funds. Because the streetlights are located immediately adjacent to properties within the Districts and are maintained solely for the benefit of the properties within the Districts, no benefit is received by properties outside of the Districts. As a result, no property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

11 Special Benefit
The servicing of streetlights provides direct and special benefit to those properties located within the Districts.

Streetlights are installed and maintained to provide illumination adjacent to and along the frontage of parcels within the Districts. This illumination enhances the ability to safely access properties, including improved visibility for ingress to and egress from parcels, and contributes to the protection and security of those properties. The placement and spacing of streetlights are designed to serve the parcels within the Districts by providing consistent lighting conditions along property frontages and access points..

Each and every lot or parcel within the Districts receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements. First, improvements were conditions of approval for the creation or development of the parcels. In order to create or develop the parcels, the City required the original developer to install and/or guarantee the maintenance of the improvements, and appurtenant facilities serving the lots or parcels. Therefore, each and every lot or parcel within the Districts could not have been developed in the absence of the installation and expected maintenance and servicing of these facilities.

In addition, the improvements continue to confer a particular and distinct special benefit upon parcels within the Districts because of the nature of the improvements. The servicing of streetlights, and appurtenant facilities, especially benefits parcels within the Districts by protection of properties within the District, reducing property-related crimes (especially vandalism) Streets provide an area for underground and overhead utilities. These elements are a distinct and special benefit to all developed parcels in the Districts.

Streetlights are an integral component of the infrastructure serving the parcels within the Districts, as they provide illumination that directly benefits adjacent properties. This lighting enhances the visibility of parcel boundaries, driveways, and pedestrian access points, supporting the functional use and accessibility of the parcels. The presence of consistent nighttime lighting also contributes to the security of properties by increasing visibility of areas immediately surrounding the parcels.

The system of streets within the Districts is established to provide access to each parcel in the Districts.

Streetlights provide a safer street environment for the parcels served. If the parcels were not subdivided to provide individual parcels to owners within the Districts, there would be no need for a system of streets with streetlights. Therefore, the installation of streetlights is for the express, special benefit of the parcels within the Districts.

The spacing of streetlights in residential areas allows for the potential of parcels with greater front footage to have a greater number of streetlights available to them. Residents with more front footage therefore have more of their parcel lighted at night, providing a safer and secure environment. Residential parcels

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

12 also benefit from the lighting in commercial areas to some degree by having the commercial areas available to them for necessary services in the evening hours. Without streetlights, these commercial areas might not remain open after dark.

The increase in the number and intensity of lights available in the commercial areas of the Districts directly benefits commercial parcels by providing a safer nighttime environment on each commercial parcel and allowing commercial businesses located on each commercial parcel to provide nighttime hours of operation. Streetlights also provide greater security for businesses located on each commercial parcel which may close early in the day and which do not have the benefit of visible customer activity at night.

Additional streetlights also act as a draw for potential customers that might not frequent the establishment if it were not for the added safety provided by the streetlights.

Based on the benefits described above, streetlights are an integral to the security, accessibility, and usability of the parcels within the Districts. This quality of life is a special benefit to the owners of parcels that are not government-owned easements, utility easements, or flood channel parcels. Governmentowned easement, utility easement and flood channel parcels do not benefit from the improvements due to their use and lack of habitation on such parcels. Parcels of this nature are usually vacant narrow strips of land or flood control channels and therefore do not generate or experience pedestrian or vehicular traffic. Nor do these types of parcels support dwelling units or other structures that would promote frequent use of the parcels by the traveling public. As a result of this lack of activity on such parcels, they do not receive any benefit from streetlights and are not assessed.

Special Benefit of Streetlight Maintenance Districts Authorized Improvements and Services:
• Enhanced deterrence of crime such as vandalism and other criminal activities which would reduce damage to improvements or property
• Improved visibility surrounding parcels which enhances the protection and security of property. • Increased nighttime safety on roads and streets by reducing nighttime accidents and personal property loss
• Improved visibility for ingress to and egress from the property Methodology
Original Districts
The assessments are based on the Unit of Benefit (UOB). A UOB is defined as an increment of the front linear footage of the particular parcel classification. Accordingly, parcels with greater front linear footage will have a proportionally higher number of UOBs. Since the factors that determine benefit consist of the spacing and intensity of streetlights, the UOBs will then be based on a factor related to the spacing of lights and lighting intensity based on the parcel classifications.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

13 A residential parcel has a standard unit, which determines the benefit proportions based on the spacing of street lights as discussed in the General Description of Improvements and Services section of this Report. An equivalent frontage of commercial property would have an assessment rate of 2.42 times the residential rate (170 feet spacing divided by 70 feet spacing = 2.42). However, because the streetlights in commercial areas have a direct benefit to residences as well, the rate for commercial parcels can be reduced to 1.5 times the residential rate. Therefore, based on a front linear footage determination, each commercial/industrial parcel’s UOB will be 1.5 times an equivalent residential parcel’s UOB.

Each parcel in the District, regardless of land use, is assessed based on the parcel’s front linear footage.

Front footage is defined as the width of the parcel immediately abutting a City street, with the following exceptions:
 Corner parcels where the shorter of the two sides immediately abutting dedicated City streets will be considered the parcel’s front footage
 Cul-de-sac parcels where the width of the parcel measured 50 feet back from the property line immediately abutting a dedicated City street will be considered the parcel’s front footage As detailed above, the benefit of streetlights to adjacent properties comes from many factors, which relate to the flow of vehicular and pedestrian traffic in relation to the parcel’s use. Since the benefit is related to land use, there should be distinct classifications of land use, which will be used to determine individual assessments.

Assessments proposed for individual lots within the District will be determined based upon the following four land classifications:
 Residential parcels are those lots having at least one residential structure on them with a lot frontage of 120 feet or less. They are assigned one UOB per front linear foot up to 120 front linear feet.
 Rural parcels are those lots having at least one residential structure on them with a lot frontage over 120 feet. The maximum assessment frontage for rural parcels will be 120 feet. Therefore, rural parcels are assigned 120 UOB per lot.
 Agricultural parcels are those lots having no residential structures on them and with a frontage in excess of 120 feet. Agricultural parcels are assigned zero UOB until such time as the parcel develops.
 Commercial/Industrial parcels are those lots that are not classified as residential, rural, or agricultural and are assigned 1.5 UOB per front linear foot with no limit in front linear footage used in calculation of assessment.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

14 The following table summarizes the four land use classifications and UOB assigned to each.

Land Use Category Assigned UOB
Residential 1.0 UOB/Front Linear Foot; 120 feet Max
Commercial/Industrial 1.5 UOB/Front Linear Foot
Agricultural 0.0 UOB
Rural 120 UOB/Lot
Subsequent Districts and Annexations
With the exception of Districts 49, 50 - 52, 55, 101-102, 104-106 and 109 each of the Districts formed subsequent to the formation of the Original Districts consist of single-family residential parcels, which all receive a unique and special benefit from the improvements. Due to their similarity in location, use, and proximity to the improvements, all parcels within a particular District will be assessed at the same assessment rate calculated for that District. Therefore, each parcel in each of these Districts is assessed for the special benefits of streetlights maintained in its respective District, and only that District, and will be assigned one UOB or Unit and charged the same per UOB/Unit rate as any other parcel in that District.

For the Districts formed after 1999, the maximum assessment rates are subject to a cost of living increase as explained further in Part III. Please refer to Appendix A for the District Budgets and the Maximum Levy Rate per Unit.

For Districts 49, 50 - 52, 55 and 101, assessments are made on the basis of a UOB, with a UOB defined as an increment of the front linear footage of the particular parcel classification. These commercial parcels will be assigned 1.50 UOBs per front linear foot with no limit in front linear footage.

For Districts 102 Oak Tree Plaza, 103 Redline Express Car Wash, 104 Tractor Supply Company, 105 Les Schwab Tires, 106 Hemet Auto Mall (Zone A and Zone B),109 Airway Place, 112 Zanderson Plaza (PM 37196/CUP 16-006) and 113 CUP Holiday In Express (19-015) assessments are made on the basis of a UOB, with a UOB defined as an increment of the acreage of the particular parcel classification. In converting Commercial/Industrial properties to EBUs, the factor used is the City of Hemet average single family residential density of 2.58 dwelling units per acre (as derived from the City of Hemet 2030 General Plan, Table 2.3 - Development Capacity, dated January 24, 2012 (Hemet General Plan). Therefore, the Commercial/Industrial parcels, including institutional uses, will be assigned 2.58 EBUs per acre.

Currently, there are three parcels located in District 49 with a total of 772.00 feet of commercial front linear footage. Applying the UOB formula, with a UOB defined as an increment of the front linear footage of the particular parcel classification, results in a total UOB count of 1,158 for District 49. Once the costs associated with District 49 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

15 Currently, there are 27 parcels located in District 50 with a total of 8,763.38 feet of commercial front linear footage. Applying the UOB formula, with a UOB defined as an increment of the front linear footage of the particular parcel classification, results in a total UOB count of 13,145.05 for District 50. Once the costs associated with District 50 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, District 51 is composed of a single parcel with a total of 1,246.97 feet of commercial front linear footage. Applying the UOB formula, with a UOB defined as an increment of the front linear footage of the particular parcel classification, results in a total UOB count of 1,870.46 for District 51. Once the costs associated with District 51 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, there are 7 parcels located in District 52 with a total of 1,382.55 feet of commercial front linear footage. Applying the UOB formula, with a UOB defined as an increment of the front linear footage of the particular parcel classification, results in a total UOB count of 2,073.82 for District 52. Once the costs associated with District 52 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, there are 2 parcels located in District 55 with a total of 1,186.72 feet of commercial front linear footage. Applying the UOB formula, with a UOB defined as an increment of the front linear footage of the particular parcel classification, results in a total UOB count of 1,780.08 for District 55. Once the costs associated with District 55 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, District 101 is composed of a single parcel with a total of 2,400.00 feet of commercial front linear footage. Applying the UOB formula, with a UOB defined as an increment of the front linear footage of the particular parcel classification, results in a total UOB count of 3,600.00 for District 101. Once the costs associated with District 101 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, District 102 is composed of a single parcel of 1.08 acres. Applying the UOB formula, with a UOB defined as an increment of the acreage of the particular parcel classification, results in a total UOB count of 2.79 for District 102. Once the costs associated with District 102 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

16 Currently, District 104 is composed of a single parcel of 2.79 acres. Applying the UOB formula, with a UOB defined as an increment of the acreage of the particular parcel classification, results in a total UOB count of 7.20 for District 104. Once the costs associated with District 104 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, District 105 is composed of a single parcel of 1.13 acres. Applying the UOB formula, with a UOB defined as an increment of the acreage of the particular parcel classification, results in a total UOB count of 2.92 for District 105. Once the costs associated with District 105 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, District 106, Zone A and Zone B (Hemet Auto Mall), is composed of five parcels of 15.79 acres.

Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 36.66 for District 106. Once the costs associated with District 106 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, District 107 (Marana) is composed of eight single family parcels. Each parcel in this District will be assigned one UOB.

Currently, District 109 (Airway Place) is composed of seven parcels of 15.54 acres. Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 40.09 for District 109. Once the costs associated with District 109 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel. For Fiscal Year 2026-27, District 109 will not be levied because the streetlight improvements are not yet completed.

Currently, District 112 (PM 37196/CUP 16-006 Zanderson Plaza) is composed of six parcels of 7.71 acres.

Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 26.99 for District 112. Once the costs associated with District 112 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel.

Currently, District 113 (CUP 19-015 Holiday Inn Express) is composed of one parcel of 1.59 acres. Applying the UOB formula, with a UOB defined as an increment of acreage of the particular parcel classification, results in a total UOB count of 5.57 for District 113. Once the costs associated with District 113 are determined, the costs are divided by the total UOBs to determine the rate per UOB. Each parcel’s assessment is based on the calculated rate per UOB multiplied by the assigned UOBs of that parcel. For Fiscal Year 2026-27, District 113 will not be levied because the streetlight improvements are not yet completed.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

17 PART III – COST ESTIMATE
The cost estimate contains each of the items specified in Section 22569 of the Landscaping and Lighting Act of 1972.

The 1972 Act provides that the estimated costs of the improvements shall include the total cost of the improvements for the entire fiscal year, including incidental expenses, which may include operating reserves.

The 1972 Act also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within the Districts is the total cost of installation, maintenance, and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.

Allowable Inflationary Adjustments
It is recognized that the cost of maintaining the improvements may increase slightly every year as a result of inflation.

The Districts that make up the original 27 districts were formed prior to the passage of Proposition 218 and do not include an automatic cost of living or inflationary adjustment factor. Subsequent to their formation, maximum annual assessment rates were established in accordance with Proposition 218 requirements. These maximum assessment rates do not include automatic annual increases unless specifically authorized.

For Fiscal Year 2026–27, no change in assessment rates or per parcel assessments is proposed for Original Districts 1, 2, 3, 4, 5, 6, 7, 8, 9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1, 18, 19, 19-1, 19-2, 19-3, 19-6, 19-7, and 19-10. Annual assessments for these Districts may be levied up to, but not exceeding, the maximum assessment rates previously approved. The current maximum assessment rate is $0.98 per front linear foot for residential/rural parcels and $1.47 per front linear foot for commercial/industrial parcels.

Any proposed increase above the authorized maximum assessment rates would constitute a new or increased assessment and would require compliance with Article XIII D, Section 4 of the California Constitution, including notice, public hearing, and property owner protest proceedings. .

With the exception of Districts 101-102, 104-106, 109, 112 and 113 all Post-1999 Districts include a cost of living adjustment factor for increasing assessments each fiscal year to offset increases in costs due to inflation, which will be limited by a not-to-exceed rate of four (4) percent per fiscal year. This adjustment factor complies with Government Code Section 54954.6(a) and was adopted by the City Council as approved by the property owners when they were balloted for their assessments.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

18 Districts 101-102, 104-107,109, 112 and 113 include a cost of living adjustment factor for increasing assessments each fiscal year to offset increases in costs due to inflation, by the greater of four percent (4%) or the cumulative percentage increase in the Consumer Price Index for all Urban Consumers for (“CPIU”) for the Riverside County - San Bernardino County - Ontario California Standard Metropolitan Statistical Area (“Index”) published by the Bureau of Labor Statistics of the United States Department of Labor. The annual CPI-U adjustment will be based on the cumulative increase, if any, in the Index as it stands in March of each year over the base Index year. For Fiscal Year 2026-27, the increase in the maximum assessment is 4.00%.

If the budget and assessments for a given District require an increase greater than the adjustment set forth, then the proposed increase would be subject to the procedural requirements of Section 4 of Article XIII D.

District Budgets
The specific budgets of the Original Districts and each of the Post-1999 Districts are included in Appendix A.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

19 PART IV – ASSESSMENT DIAGRAMS
The District’s Assessment Diagrams are voluminous and are filed in the office of the City Clerk and are by reference herein made a part of this Report.

If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel number(s) will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if any parcel has changed subsequent to the date of this Report, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27

20 PART V – ASSESSMENT ROLLS
A list of the Assessor’s Parcel Numbers from the preliminary County Roll and the proposed Fiscal Year 2026-27 assessment for parcels within the boundaries of the Districts that meet the special benefit methodology described in Part II.

The District’s Assessment Rolls are voluminous and are filed in the office of the City Clerk and are by reference herein made a part of this Report.

17.D.

Engineer’s Report
Streetlight Maintenance Districts
City of Hemet
Fiscal Year 2026-27
21 APPENDIX A – DISTRICT BUDGETS
The following pages contain the Fiscal Year 2026-27 Streetlight Maintenance District Budgets for the Districts with a brief description of line items listed on the District Budgets which can be found on the last page of Appendix A.

17.D.

DISTRICT DESCRIPTION ORIGINAL DISTRICTS STONEY MTN HEARTLAND PARKHILL PACIFIC GREEN ORCHARD DISTRICT NO. 19-4 19-5 19-PHR 20A 20B
COUNTY FUND NO. 68-2405 (1)(3) & 68-2407 (2)(3) 68-2393 68-2391 68-2408 68-8613 68-8606 CITY ACCOUNT NO. 225-8250, 0113 227-8266, 0108 227-8265, 0107 227-8260, 0101 227-8263, 0104 227-8262, 0103 Fiscal Year 2026-2027: 1.00 1.00 1.00 1.00 1.00 1.00

DIRECT EXPENSES
Street Lighting - Utilities (2105) 5,400 282,500 2,500 7,800 1,450 2,000 Labor Costs 1,890 67,591 7,109 3,430 784 1,057
Maintenance and Operations (Total) 11,442 208,228 12,218 12,447 10,556 10,349 Maintenance and Operations (Allocated) 48 - 181 87 20 27 Service Contract and Administration Costs (Effec FY 23-24) 1,394 34,000 2,038 2,359 536 322 Maintenance and Operations (District Specific) 10,000 174,228 10,000 10,000 10,000 10,000 Direct Expenses Subtotal $558,319 $18,733 $21,827 $23,677 $12,791 $13,406

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) 185,950 $1,015 $3,817 $1,842 $421 $568 Professional Fees (Net of Estimated Interest) 12,000 $529 $1,990 $960 $220 $296 Miscellaneous/County Fees 7,600 $357 $839 $499 $255 $280 Administration Expenses Subtotal $205,550 $1,901 $6,645 $3,301 $896 $1,144

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $763,869 $20,634 $28,472 $26,977 $13,686 $14,549 Capital Reserve Collection(5)/(Transfer) - Proposed $0 $0 $1,238 $12,580 ($2,543) ($5,000) Operating Reserve Funds Collection/(Transfer) $58,200 $0 $0 $0 $0 $0 Other Revenue / General Fund Collection/(Transfer) $0 $0 $0 $0 $0 $0 Total Adjustments $58,200 $0 $1,238 $12,580 ($2,543) ($5,000) BALANCE TO LEVY FISCAL YEAR 2026-2027: $822,069 $20,634 $29,710 $39,558 $11,143 $9,550

DISTRICT STATISTICS
Total Parcels 390 16,010 1,600 704 161 220
Total Parcels Levied 388 15,964 1,459 704 161 217
Total Units 388.00 998,280.91 1,459.00 704.00 161.00 217.00 2026-2027: Levy Rate per Unit $0.82 $53.18 $20.36 $56.19 $69.21 $44.01 2026-2027: Maximum Levy Rate per Unit (6) $0.98 $125.60 $135.85 $112.03 $135.85 $135.85 Prior Year 2025-2026: Levy Rate per Unit $0.79 $45.45 $19.58 $74.06 $53.25 $42.88 Prior Year 2025-2026: Total Levy $788,577.34 $17,630.72 $28,567.22 $52,138.24 $8,571.64 $9,304.96 586,746
Estimated Reserve Fund Beginning Balance 7/1/2026 $269,825 $15,519 $21,838 $23,199 $9,981 $10,630 2026-2027: Reserve Fund Adjustments 58,200 0 0 0 0 0
Anticipated Reserve Balance 6/30/2027 $328,025 $15,519 $21,838 $23,199 $9,981 $10,630 Beginning CIP Fund Balance 7/1/2026 53,322 1,756,157 155,288 204,651 30,636 51,521 2026-2027: CIP Fund Adjustments 0 0 1,238 12,580 (2,543) (5,000) Anticipated CIP Balance 6/30/2027 $1,756,157 $53,322 $156,526 $217,232 $28,093 $46,521 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $0.79 $45.45 $19.58 $74.06 $53.25 $42.88 Fiscal Year 2024-2025 $0.76 $43.70 $18.85 $74.07 $51.21 $42.04 Fiscal Year 2023-2024 $0.83 $42.02 $18.16 $88.52 $49.25 $42.04 Fiscal Year 2022-2023 $0.81 $40.40 $18.16 $88.52 $47.35 $42.04 Fiscal Year 2021-2022 $0.81 $40.41 $18.23 $88.53 $45.56 $40.43 Fiscal Year 2020-2021 $0.98 $52.38 $18.21 $88.54 $45.55 $40.43 Fiscal Year 2019-2020 $0.98 $50.37 $25.99 $85.14 $45.55 $40.43 Fiscal Year 2018-2019 $0.98 $50.37 $25.99 $81.75 $45.55 $40.43 Fiscal Year 2017-2018 $0.98 $39.86 $24.79 $78.71 $39.31 $32.92 Fiscal Year 2016-2017 $0.98 $38.68 $26.60 $51.33 $39.97 $34.02 Fiscal Year 2015-2016 $0.98 $38.68 $26.60 $51.33 $39.97 $34.02 Fiscal Year 2014-2015 $0.98 $37.49 $27.27 $50.90 $38.56 $34.06 Fiscal Year 2013-2014 $0.98 $0.00 $0.00 $44.00 $0.00 $0.00 Fiscal Year 2012-2013 $0.98 N/A N/A $54.36 N/A N/A
Fiscal Year 2011-2012 $0.98 N/A N/A $48.94 N/A N/A
Fiscal Year 2010-2011 $0.98 N/A N/A $9.12 N/A N/A
Fiscal Year 2009-2010 $0.98 N/A N/A N/A N/A N/A
Fiscal Year 2008-2009 $0.98 $59.61 $59.61 $53.18 $57.32 $57.32 Fiscal Year 2007-2008 $0.98 $57.32 $57.32 $51.13 $55.12 $55.12 Fiscal Year 2006-2007 $0.98 $55.12 $55.12 $49.16 $53.00 $53.00 Fiscal Year 2005-2006 $0.98 $53.00 $53.00 $49.69 N/A N/A Notes
(1) Fund Number 68-2405 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2407 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-10. (3) The levy rates for these Districts are not per Unit/parcel, but are apportioned per Unit as defined by each parcel's front footage.
(4) Includes Guaranty Bank commercial site, Hemet Center for Medical Excellence, Tanya on Broadway, Commercial Center at Sanderson Ave. and Devonshire Ave., and The Promenade Shopping Center. (5) For the periodic repair/replacement of streetlights and related equipment. (6) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index. (7) Dormant District
(8) The levy rates for this Commercial District is not per unit/parcel, but are apportioned per unit as defined by the parcel's front linear footage.
(9) District not levied for fiscal year 2020/21 due to improvements not being completed. (10) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.D.

DISTRICT DESCRIPTION N. ANNEXATION COTTONWOOD CREAN MONTANA WOODCREST COVENANT AUTUMN RIDGE I DISTRICT NO. 21 22 23 23-1 23-2B 23-3 23-4
COUNTY FUND NO. 68-2412 68-8608 68-2395 68-2397 68-8602 68-8599 68-8615 CITY ACCOUNT NO. 227-8261, 0102 227-8272, 0135 227-8264, 0106 227-8267, 0109 227-8270, 0133 227-8268, 0131 227-8276, 0138 Fiscal Year 2026-2027: 1.00 1.00 1.00 1.00 1.00 1.00 1.00

DIRECT EXPENSES
Street Lighting - Utilities (2105) 4,500 3,700 1,900 800 3,400 720 5,600 Labor Costs 1,812 1,291 643 331 828 268 955
Maintenance and Operations (Total) 11,333 10,891 10,553 10,330 10,665 10,329 10,989 Maintenance and Operations (Allocated) 46 33 16 8 21 7 24 Service Contract and Administration Costs (Effec FY 23-24) 1,287 858 536 322 643 322 965 Maintenance and Operations (District Specific) 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Direct Expenses Subtotal $15,882 $17,645 $13,096 $11,461 $14,893 $11,317 $17,544

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) $693 $973 $345 $178 $445 $144 $513 Professional Fees (Net of Estimated Interest) $361 $507 $180 $93 $232 $75 $267 Miscellaneous/County Fees $302 $350 $242 $213 $259 $207 $271 Administration Expenses Subtotal $1,356 $1,830 $767 $484 $935 $426 $1,051

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $17,238 $19,476 $13,863 $11,945 $15,828 $11,742 $18,595 Capital Reserve Collection(5)/(Transfer) - Proposed $672 $126 ($2,513) ($5,013) $367 ($5,009) ($1,820) Operating Reserve Funds Collection/(Transfer) $0 $0 $0 $0 $0 $0 $0 Other Revenue / General Fund Collection/(Transfer) $0 $0 $0 $0 $0 $0 $0 Total Adjustments $672 $126 ($2,513) ($5,013) $367 ($5,009) ($1,820) BALANCE TO LEVY FISCAL YEAR 2026-2027: $17,910 $19,602 $11,349 $6,932 $16,195 $6,733 $16,775

DISTRICT STATISTICS
Total Parcels 378 266 137 69 182 56 209
Total Parcels Levied 372 265 132 68 170 55 196
Total Units 372.00 265.00 132.00 68.00 170.00 55.00 196.00 2026-2027: Levy Rate per Unit $67.59 $52.69 $85.98 $101.94 $95.26 $122.42 $85.58 2026-2027: Maximum Levy Rate per Unit (6) $133.07 $163.51 $129.63 $125.60 $184.84 $165.13 $142.19 Prior Year 2025-2026: Levy Rate per Unit $66.26 $51.67 $74.13 $91.03 $91.60 $90.69 $80.75 Prior Year 2025-2026: Total Levy $17,558.90 $19,217.52 $9,783.84 $6,189.36 $15,572.00 $4,987.40 $15,825.04 Estimated Reserve Fund Beginning Balance 7/1/2026 $13,248 $14,905 $10,220 $8,582 $12,109 $8,327 $13,979 2026-2027: Reserve Fund Adjustments 0 0 0 0 0 0 0
Anticipated Reserve Balance 6/30/2027 $13,248 $14,905 $10,220 $8,582 $12,109 $8,327 $13,979 Beginning CIP Fund Balance 7/1/2026 147,092 98,948 36,559 22,325 85,044 21,656 39,829 2026-2027: CIP Fund Adjustments 672 126 (2,513) (5,013) 367 (5,009) (1,820) Anticipated CIP Balance 6/30/2027 $99,620 $147,219 $34,045 $17,312 $85,411 $16,647 $38,008 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $66.26 $51.67 $74.13 $91.03 $91.60 $90.69 $80.75 Fiscal Year 2024-2025 $64.97 $50.66 $71.28 $85.88 $88.08 $87.21 $76.19 Fiscal Year 2023-2024 $97.97 $76.25 $68.55 $82.59 $88.09 $83.87 $73.27 Fiscal Year 2022-2023 $97.97 $76.25 $65.92 $79.41 $88.09 $80.64 $70.45 Fiscal Year 2021-2022 $96.53 $75.13 $63.39 $76.37 $84.72 $77.56 $67.76 Fiscal Year 2020-2021 $96.53 $75.13 $63.39 $76.36 $84.71 $77.55 $67.75 Fiscal Year 2019-2020 $92.35 $75.13 $62.08 $73.62 $84.71 $77.55 $65.22 Fiscal Year 2018-2019 $84.01 $75.13 $62.08 $73.62 $84.71 $77.55 $65.22 Fiscal Year 2017-2018 $74.24 $64.10 $56.11 $60.85 $81.21 $71.34 $55.71 Fiscal Year 2016-2017 $55.65 $64.15 $55.91 $59.65 $78.73 $69.32 $47.47 Fiscal Year 2015-2016 $55.65 $64.15 $55.91 $59.65 $78.73 $69.32 $47.47 Fiscal Year 2014-2015 $55.10 $63.23 $53.05 $57.77 $78.73 $63.34 $47.47 Fiscal Year 2013-2014 $44.42 $49.26 $60.64 $47.14 $62.38 $18.62 $21.50 Fiscal Year 2012-2013 $50.16 $49.56 $9.00 $15.38 $47.84 $10.88 $17.22 Fiscal Year 2011-2012 $42.40 $56.84 N/A N/A $62.90 $58.30 $36.18 Fiscal Year 2010-2011 $18.97 $7.74 N/A N/A $20.29 N/A $3.28 Fiscal Year 2009-2010 N/A N/A N/A N/A $47.78 N/A N/A
Fiscal Year 2008-2009 $56.14 $74.63 $59.16 $62.00 $87.73 $78.37 $64.90 Fiscal Year 2007-2008 $54.00 $71.76 $56.89 $57.32 $84.36 $75.36 $62.40 Fiscal Year 2006-2007 $51.92 $69.00 $54.70 $55.12 $81.12 $72.47 $60.00 Fiscal Year 2005-2006 $51.92 $71.76 $52.60 $53.00 $81.12 $69.68 N/A Notes
(1) Fund Number 68-2405 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2407 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-10. (3) The levy rates for these Districts are not per Unit/parcel, but are apportioned per Unit as defined by each parcel's front footage.
(4) Includes Guaranty Bank commercial site, Hemet Center for Medical Excellence, Tanya on Broadway, Commercial Center at Sanderson Ave. and Devonshire Ave., and The Promenade Shopping Center. (5) For the periodic repair/replacement of streetlights and related equipment. (6) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index. (7) Dormant District
(8) The levy rates for this Commercial District is not per unit/parcel, but are apportioned per unit as defined by the parcel's front linear footage.
(9) District not levied for fiscal year 2020/21 due to improvements not being completed. (10) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.D.

DISTRICT DESCRIPTION AUTUMN RIDGE II MENLO ESTATES MENLO ESTATES II KALPESH A&B FLOWERWOOD WILLOWALK DISTRICT NO. 44 23-5 23-5B 24 25 26
COUNTY FUND NO. 68-2447 68-8617 68-8619 68-8610 68-8621 68-8623 CITY ACCOUNT NO. 227-0182, 227-8290 227-8277, 0139 227-8278, 0140 227-8273, 0136 227-8279, 0150 227-,8280, 0151 Fiscal Year 2026-2027: 1.00 1.00 1.00 1.00 1.00 1.00

DIRECT EXPENSES
Street Lighting - Utilities (2105) 500 325 675 1,100 675 6,200 Labor Costs 370 185 365 239 346 2,080
Maintenance and Operations (Total) 1,224 219 1,331 10,435 10,331 10,267 Maintenance and Operations (Allocated) 9 5 9 6 9 53
Service Contract and Administration Costs (Effec FY 23-24) 214 214 322 429 322 214 Maintenance and Operations (District Specific) 1,000 - 1,000 10,000 10,000 10,000 Direct Expenses Subtotal $729 $2,094 $2,371 $11,774 $11,351 $18,548

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) $99 $199 $196 $128 $186 $1,117 Professional Fees (Net of Estimated Interest) $52 $104 $102 $67 $97 $582 Miscellaneous/County Fees $199 $217 $216 $204 $214 $374 Administration Expenses Subtotal $351 $519 $515 $399 $497 $2,074

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $1,080 $2,613 $2,886 $12,173 $11,848 $20,622 Capital Reserve Collection(5)/(Transfer) - Proposed $3,342 $3,266 $3,344 ($5,500) ($4,005) $0 Operating Reserve Funds Collection/(Transfer) $0 $0 $0 $0 $0 $0 Other Revenue / General Fund Collection/(Transfer) $0 $0 $0 $0 $0 $0 Total Adjustments $3,342 $3,266 $3,344 ($5,500) ($4,005) $0 BALANCE TO LEVY FISCAL YEAR 2026-2027: $4,421 $5,879 $6,230 $6,673 $7,843 $20,622

DISTRICT STATISTICS
Total Parcels 79 38 76 53 77 452
Total Parcels Levied 76 38 75 49 71 427
Total Units 76.00 38.00 75.00 49.00 71.00 427.00
2026-2027: Levy Rate per Unit $116.36 $77.36 $83.06 $136.18 $110.47 $48.29 2026-2027: Maximum Levy Rate per Unit (6) $208.80 $165.88 $128.11 $218.02 $182.29 $182.29 Prior Year 2025-2026: Levy Rate per Unit $111.88 $72.99 $78.37 $121.31 $102.77 $41.10 Prior Year 2025-2026: Total Levy $4,251.44 $5,546.48 $5,877.00 $5,943.70 $7,295.96 $17,549.70 Estimated Reserve Fund Beginning Balance 7/1/2026 $1,145 $2,297 $2,512 $8,710 $8,628 $15,503 2026-2027: Reserve Fund Adjustments 0 0 0 0 0 0
Anticipated Reserve Balance 6/30/2027 $1,145 $2,297 $2,512 $8,710 $8,628 $15,503 Beginning CIP Fund Balance 7/1/2026 31,669 19,705 32,359 21,670 37,330 94,288 2026-2027: CIP Fund Adjustments 3,342 3,266 3,344 (5,500) (4,005) 0 Anticipated CIP Balance 6/30/2027 $23,047 $34,935 $35,702 $16,170 $33,325 $94,288 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $111.88 $72.99 $78.37 $121.31 $102.77 $41.10 Fiscal Year 2024-2025 $107.58 $68.87 $75.36 $116.65 $98.82 $39.52 Fiscal Year 2023-2024 $103.44 $66.22 $72.47 $112.16 $95.03 $39.52 Fiscal Year 2022-2023 $99.47 $63.67 $69.68 $107.85 $91.37 $38.00 Fiscal Year 2021-2022 $95.67 $61.22 $67.01 $103.71 $87.88 $36.56 Fiscal Year 2020-2021 $95.62 $61.22 $67.01 $103.72 $87.88 $36.55 Fiscal Year 2019-2020 $91.89 $58.62 $64.48 $99.05 $85.38 $37.00 Fiscal Year 2018-2019 $91.89 $58.62 $64.48 $99.05 $85.38 $49.58 Fiscal Year 2017-2018 $79.25 $51.51 $56.70 $71.39 $80.21 $48.20 Fiscal Year 2016-2017 $47.47 $49.79 $51.59 $69.07 $57.98 $48.90 Fiscal Year 2015-2016 $47.47 $49.79 $51.59 $69.07 $57.98 $48.90 Fiscal Year 2014-2015 $0.00 $49.88 $51.98 $67.87 $53.41 $62.56 Fiscal Year 2013-2014 $0.00 $26.04 $9.28 $0.00 $0.00 $0.00 Fiscal Year 2012-2013 $0.00 $36.72 N/A $23.64 N/A N/A
Fiscal Year 2011-2012 $0.00 $69.76 $34.26 N/A $11.84 N/A Fiscal Year 2010-2011 $0.00 $49.49 $64.92 N/A N/A N/A
Fiscal Year 2009-2010 $0.00 $37.95 N/A N/A $30.51 N/A
Fiscal Year 2008-2009 $0.00 $75.71 $60.81 $107.62 $86.53 $86.53 Fiscal Year 2007-2008 $0.00 $72.80 $56.22 $103.48 $83.20 $83.20 Fiscal Year 2006-2007 $0.00 $70.00 $54.06 $99.51 $80.00 $80.00 Fiscal Year 2005-2006 $0.00 N/A N/A $95.68 N/A N/A
Notes
(1) Fund Number 68-2405 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2407 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-10. (3) The levy rates for these Districts are not per Unit/parcel, but are apportioned per Unit as defined by each parcel's front footage.
(4) Includes Guaranty Bank commercial site, Hemet Center for Medical Excellence, Tanya on Broadway, Commercial Center at Sanderson Ave. and Devonshire Ave., and The Promenade Shopping Center. (5) For the periodic repair/replacement of streetlights and related equipment. (6) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index. (7) Dormant District
(8) The levy rates for this Commercial District is not per unit/parcel, but are apportioned per unit as defined by the parcel's front linear footage.
(9) District not levied for fiscal year 2020/21 due to improvements not being completed. (10) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.D.

DISTRICT DESCRIPTION DURANGO PEPPERTREE HORSESHOE HIDEAWAY ENCLAVE McSWEENEY MONTERO DISTRICT NO. 27 29 31 33 35 36 37
COUNTY FUND NO. 68-8625 68-8633 68-8626 68-8635 68-8627 68-8637 68-8604 CITY ACCOUNT NO. 227-8281, 0152 227-8286, 0157 227-8282, 0153 227-8287, 0158 227-8283, 0154 227-8288, 0159 227-8271, 0134 Fiscal Year 2026-2027: 1.00 1.00 1.00 1.00 1.00 1.00 1.00

DIRECT EXPENSES
Street Lighting - Utilities (2105) 100 100 250 1,300 650 5,200 1,100 Labor Costs 2,222 73 19 940 78 1,510 414
Maintenance and Operations (Total) 164 109 17 10,667 2,109 11,862 10,439 Maintenance and Operations (Allocated) 57 2 0 24 2 38 11 Service Contract and Administration Costs (Effec FY 23-24) 107 107 16 643 107 1,823 429 Maintenance and Operations (District Specific) - - - 10,000 2,000 10,000 10,000 Direct Expenses Subtotal $282 $2,485 $286 $12,908 $2,837 $18,572 $11,954

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) $39 $1,193 $10 $505 $42 $811 $222 Professional Fees (Net of Estimated Interest) $20 $622 $5 $263 $22 $423 $116 Miscellaneous/County Fees $189 $271 $184 $269 $190 $322 $221 Administration Expenses Subtotal $249 $2,086 $200 $1,037 $253 $1,556 $559

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $531 $4,571 $486 $13,945 $3,090 $20,127 $12,512 Capital Reserve Collection(5)/(Transfer) - Proposed $634 $4,699 $197 ($5,049) $0 $0 ($2,500) Operating Reserve Funds Collection/(Transfer) $0 $0 $0 $0 $0 $0 $0 Other Revenue / General Fund Collection/(Transfer) $0 $0 $0 $0 $0 $0 $0 Total Adjustments $634 $4,699 $197 ($5,049) $0 $0 ($2,500) BALANCE TO LEVY FISCAL YEAR 2026-2027: $1,165 $9,270 $683 $8,896 $3,090 $20,127 $10,012

DISTRICT STATISTICS
Total Parcels 226 15 4 194 16 334 90
Total Parcels Levied 197 15 4 193 16 310 85
Total Units 456.00 15.00 4.00 193.00 16.00 310.00 85.00 2026-2027: Levy Rate per Unit $77.69 $20.33 $170.68 $46.09 $193.15 $64.93 $117.79 2026-2027: Maximum Levy Rate per Unit (6) $151.69 $20.33 $184.67 $143.89 $279.14 $175.94 $145.43 Prior Year 2025-2026: Levy Rate per Unit $74.71 $19.55 $164.13 $34.93 $161.93 $60.26 $100.40 Prior Year 2025-2026: Total Levy $1,120.50 $8,912.88 $656.48 $6,739.56 $2,590.72 $18,680.60 $8,534.00 Estimated Reserve Fund Beginning Balance 7/1/2026 $466 $3,939 $390 $9,971 $2,319 $15,286 $9,195 2026-2027: Reserve Fund Adjustments 0 0 0 0 0 0 0
Anticipated Reserve Balance 6/30/2027 $466 $3,939 $390 $9,971 $2,319 $15,286 $9,195 Beginning CIP Fund Balance 7/1/2026 14,985 7,258 1,657 14,523 10,807 68,726 37,644 2026-2027: CIP Fund Adjustments 634 4,699 197 (5,049) 0 0 (2,500) Anticipated CIP Balance 6/30/2027 $7,892 $19,684 $1,854 $9,474 $10,807 $68,726 $35,144 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $74.71 $19.55 $164.13 $34.93 $161.93 $60.26 $100.40 Fiscal Year 2024-2025 $71.84 $18.80 $157.83 $33.76 $152.76 $57.94 $96.55 Fiscal Year 2023-2024 $69.09 $18.08 $151.77 $32.53 $146.88 $57.95 $92.84 Fiscal Year 2022-2023 $65.11 $17.38 $145.93 $31.27 $141.23 $55.72 $89.27 Fiscal Year 2021-2022 $63.90 $16.71 $140.32 $30.07 $135.81 $53.59 $85.85 Fiscal Year 2020-2021 $63.89 $16.05 $140.27 $12.95 $135.85 $53.59 $85.84 Fiscal Year 2019-2020 $61.49 $15.45 $134.81 $10.95 $130.69 $52.26 $82.61 Fiscal Year 2018-2019 $61.50 $14.75 $134.81 $6.33 $130.69 $52.26 $82.61 Fiscal Year 2017-2018 $54.40 $12.64 $129.47 $0.00 $122.15 $47.51 $74.15 Fiscal Year 2016-2017 $55.67 $13.74 $124.76 $0.00 $114.28 $46.58 $72.72 Fiscal Year 2015-2016 $55.67 $13.74 $124.76 $0.00 $114.28 $46.58 $72.72 Fiscal Year 2014-2015 $49.78 $5.64 $115.35 $0.00 $104.94 $46.58 $71.72 Fiscal Year 2013-2014 $0.00 $0.00 $110.90 $0.00 $46.84 $19.24 $82.98 Fiscal Year 2012-2013 N/A $8.24 N/A N/A N/A N/A $8.36
Fiscal Year 2011-2012 N/A $11.28 N/A N/A $62.96 N/A $3.34 Fiscal Year 2010-2011 N/A $10.86 N/A N/A N/A N/A N/A
Fiscal Year 2009-2010 $28.90 $10.44 N/A N/A N/A $35.16 N/A Fiscal Year 2008-2009 $71.99 $10.04 $91.16 $65.67 $132.50 $80.30 $66.37 Fiscal Year 2007-2008 $69.22 N/A $84.28 N/A $127.40 N/A $63.82 Fiscal Year 2006-2007 $66.57 N/A $81.04 N/A N/A N/A N/A Fiscal Year 2005-2006 N/A N/A N/A N/A N/A N/A N/A
Notes
(1) Fund Number 68-2405 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2407 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-10. (3) The levy rates for these Districts are not per Unit/parcel, but are apportioned per Unit as defined by each parcel's front footage.
(4) Includes Guaranty Bank commercial site, Hemet Center for Medical Excellence, Tanya on Broadway, Commercial Center at Sanderson Ave. and Devonshire Ave., and The Promenade Shopping Center. (5) For the periodic repair/replacement of streetlights and related equipment. (6) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index. (7) Dormant District
(8) The levy rates for this Commercial District is not per unit/parcel, but are apportioned per unit as defined by the parcel's front linear footage.
(9) District not levied for fiscal year 2020/21 due to improvements not being completed. (10) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.D.

DISTRICT DESCRIPTION SV INVESTMENTS EMERSON PALOMINO VILLA DE MADRID RANCHO

DIAMONTE

CLEAN STREAK &

ESPLANADE

PROMENADE,

SANDERSON &

DEVONSHIRE
DISTRICT NO. 39 42 43 46 47 49 50
COUNTY FUND NO. 68-8631 68-8639 68-8629 68-8644 68-8645 68-8647 68-8648 CITY ACCOUNT NO. 227-8284, 0155 227-8289, 0170 227-8285, 0156 227-8291, 0172 227-8292, 0173 227-8293, 0174 227-8294, 0175 Fiscal Year 2026-2027: 1.00 1.00 1.00 1.00 1.00 1.00 1.00

DIRECT EXPENSES
Street Lighting - Utilities (2105) 1,550 375 210 100 6,400 - 300 Labor Costs 487 34 63 83 2,792 - 2,916
Maintenance and Operations (Total) 10,441 60 1,018 2,034 12,001 32 10,289 Maintenance and Operations (Allocated) 12 1 2 2 71 - 74 Service Contract and Administration Costs (Effec FY 23-24) 429 59 16 32 1,930 32 214 Maintenance and Operations (District Specific) 10,000 - 1,000 2,000 10,000 - 10,000 Direct Expenses Subtotal $469 $12,479 $1,291 $2,217 $21,193 $32 $13,505

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) $18 $262 $34 $44 $1,499 $0 $1,566 Professional Fees (Net of Estimated Interest) $10 $136 $18 $23 $781 $0 $816 Miscellaneous/County Fees $185 $227 $188 $190 $440 $184 $194 Administration Expenses Subtotal $213 $625 $240 $258 $2,720 $184 $2,576

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $682 $13,104 $1,531 $2,475 $23,914 $216 $16,081 Capital Reserve Collection(5)/(Transfer) - Proposed $730 ($2,499) $0 $0 $1,222 $0 $131 Operating Reserve Funds Collection/(Transfer) $0 $0 $0 $0 $0 $0 $0 Other Revenue / General Fund Collection/(Transfer) $0 $0 $0 $0 $0 $0 $0 Total Adjustments $730 ($2,499) $0 $0 $1,222 $0 $131
BALANCE TO LEVY FISCAL YEAR 2026-2027: $1,412 $10,605 $1,531 $2,475 $25,136 $216 $16,212.08

DISTRICT STATISTICS
Total Parcels 104 7 14 21 599 3 27
Total Parcels Levied 100 7 13 17 573 3 27
Total Units 100.00 7.00 13.00 17.00 573.00 1,158.29 12,969.72 2026-2027: Levy Rate per Unit $201.72 $106.05 $117.77 $145.57 $43.87 $0.19 $1.2500 2026-2027: Maximum Levy Rate per Unit (6) $217.38 $172.96 $135.84 $147.08 $164.03 $3.09 $3.09 Prior Year 2025-2026: Levy Rate per Unit $193.96 $92.46 $107.14 $136.20 $42.18 $0.18 $1.25 Prior Year 2025-2026: Total Levy $1,357.72 $9,246.00 $1,392.82 $2,315.40 $24,169.14 $208.48 $16,212.08 Estimated Reserve Fund Beginning Balance 7/1/2026 $591 $9,661 $1,160 $1,881 $18,359 $0 $12,342 2026-2027: Reserve Fund Adjustments 0 0 0 0 0 0 0
Anticipated Reserve Balance 6/30/2027 $591 $9,661 $1,160 $1,881 $18,359 $0 $12,342 Beginning CIP Fund Balance 7/1/2026 24,367 4,799 6,930 10,222 83,755 - 103,079 2026-2027: CIP Fund Adjustments 730 (2,499) 0 0 1,222 0 131 Anticipated CIP Balance 6/30/2027 $5,528 $21,868 $6,930 $10,222 $84,977 $0 $103,210 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% 0% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $193.96 $92.46 $107.14 $136.20 $42.18 $0.18 $1.25 Fiscal Year 2024-2025 $186.50 $88.90 $103.02 $130.96 $40.57 $0.18 $1.27 Fiscal Year 2023-2024 $179.34 $85.49 $99.07 $125.93 $47.24 $0.19 $1.29 Fiscal Year 2022-2023 $172.41 $82.20 $95.26 $121.09 $45.43 $0.19 $1.24 Fiscal Year 2021-2022 $165.81 $79.06 $91.59 $116.43 $43.69 $0.18 $1.21 Fiscal Year 2020-2021 $165.84 $79.04 $91.58 $116.25 $43.68 $0.18 $1.21 Fiscal Year 2019-2020 $158.70 $76.00 $88.17 $111.78 $42.08 $0.00 $1.35 Fiscal Year 2018-2019 $158.70 $76.00 $83.49 $107.39 $40.46 $0.00 $1.90 Fiscal Year 2017-2018 $152.73 $68.79 $77.36 $103.28 $9.62 $0.00 $1.47 Fiscal Year 2016-2017 $116.25 $67.79 $71.20 $99.37 $9.24 $0.00 $1.94 Fiscal Year 2015-2016 $116.25 $67.79 $71.20 $99.37 $9.24 $0.00 $1.94 Fiscal Year 2014-2015 $111.53 $63.68 $71.92 $16.87 $9.24 $0.00 $1.94 Fiscal Year 2013-2014 $25.66 $36.62 $42.00 $16.22 $0.00 $0.00 $1.86 Fiscal Year 2012-2013 $52.84 N/A N/A $15.60 N/A N/A $0.70 Fiscal Year 2011-2012 $120.70 N/A $75.42 $8.34 N/A N/A N/A Fiscal Year 2010-2011 $64.71 $10.58 $33.20 N/A N/A $1.65 $1.26 Fiscal Year 2009-2010 $111.60 $58.13 N/A N/A N/A N/A N/A Fiscal Year 2008-2009 $107.31 $78.94 $67.06 $13.34 $77.86 N/A N/A Fiscal Year 2007-2008 $99.21 N/A $62.00 N/A N/A N/A N/A Fiscal Year 2006-2007 N/A N/A N/A N/A N/A N/A N/A
Fiscal Year 2005-2006 N/A N/A N/A N/A N/A N/A N/A
Notes
(1) Fund Number 68-2405 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2407 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-10. (3) The levy rates for these Districts are not per Unit/parcel, but are apportioned per Unit as defined by each parcel's front footage.
(4) Includes Guaranty Bank commercial site, Hemet Center for Medical Excellence, Tanya on Broadway, Commercial Center at Sanderson Ave. and Devonshire Ave., and The Promenade Shopping Center. (5) For the periodic repair/replacement of streetlights and related equipment. (6) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index. (7) Dormant District
(8) The levy rates for this Commercial District is not per unit/parcel, but are apportioned per unit as defined by the parcel's front linear footage.
(9) District not levied for fiscal year 2020/21 due to improvements not being completed. (10) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.D.

DISTRICT DESCRIPTION SALVATION ARMY SEVEN HILLS

HABITAT FOR

HUMANITY

SAHARA / OASIS

SENIOR VILLAS

AP NORTH LAKE
SOLAR Oak Tree
DISTRICT NO. 51 52 54 55 101 102
COUNTY FUND NO. 68-8649 68-8651 68-8656 68-8658 68-2402 68-0015 CITY ACCOUNT NO. 227-8295, 0176 227-0180, 8299 227-8297, 0178 227-8298, 0179 227-0183, 8301 227-8302, 0184 Fiscal Year 2026-2027: 1.00 1.00 1.00 1.00 1.00 1.00

DIRECT EXPENSES
Street Lighting - Utilities (2105) 100 100 300 100 3,400 - Labor Costs 929 124 5 121 1,801 16
Maintenance and Operations (Total) 3,556 2,573 32 2,573 10,368 33 Maintenance and Operations (Allocated) 24 3 0 3 46 0
Service Contract and Administration Costs (Effec FY 23-24) 32 70 32 70 322 32 Maintenance and Operations (District Specific) 3,500 2,500 - 2,500 10,000 - Direct Expenses Subtotal $2,797 $4,585 $337 $2,794 $15,568 $48

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) $66 $499 $3 $65 $967 $8 Professional Fees (Net of Estimated Interest) $35 $260 $1 $34 $504 $4 Miscellaneous/County Fees $183 $184 $185 $183 $183 $183 Administration Expenses Subtotal $284 $943 $189 $282 $1,654 $196

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $3,080 $5,527 $527 $3,076 $17,222 $244 Capital Reserve Collection(5)/(Transfer) - Proposed $0 $0 $0 $0 $1,064 $715 Operating Reserve Funds Collection/(Transfer) $0 $0 $1,029 $0 $0 $0 Other Revenue / General Fund Collection/(Transfer) $0 $0 $0 $0 $0 $0 Total Adjustments $0 $0 $1,029 $0 $1,064 $715
BALANCE TO LEVY FISCAL YEAR 2026-2027: $3,080 $5,527 $1,556 $3,076 $18,286 $959

DISTRICT STATISTICS
Total Parcels 4 1 6 2 1 1
Total Parcels Levied 4 1 6 2 1 1
Total Units 2,073.82 1,870.46 586.21 1,780.08 3,600.00 2.79 2026-2027: Levy Rate per Unit $1.65 $2.67 $2.65 $1.73 $5.08 $343.83 2026-2027: Maximum Levy Rate per Unit (6) $2.75 $2.75 $2.75 $2.75 $5.49 $446.29 Prior Year 2025-2026: Levy Rate per Unit $1.56 $2.44 $2.65 $1.53 $4.87 $324.37 Prior Year 2025-2026: Total Levy $2,917.92 $5,060.10 $1,553.46 $2,723.52 $17,532.00 $904.98 253
Estimated Reserve Fund Beginning Balance 7/1/2026 $2,345 $4,191 ($30,203) $2,323 $13,234 $253 2026-2027: Reserve Fund Adjustments 0 0 1,029 0 0 0
Anticipated Reserve Balance 6/30/2027 $2,345 $4,191 ($29,174) $2,323 $13,234 $253 Beginning CIP Fund Balance 7/1/2026 32,229 34,420 - 15,717 27,716 1,052 2026-2027: CIP Fund Adjustments 0 0 0 0 1,064 715
Anticipated CIP Balance 6/30/2027 $34,420 $32,229 $0 $15,717 $28,780 $1,767 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% 50% HISTORICAL RATES:

Fiscal Year 2025-2026 $1.56 $2.44 $2.65 $1.53 $4.87 $324.37 Fiscal Year 2024-2025 $1.50 $2.35 $2.44 $1.47 $4.58 $306.01 Fiscal Year 2023-2024 $1.44 $2.26 $2.35 $1.41 $4.40 $293.51 Fiscal Year 2022-2023 $1.38 $2.17 $2.26 $1.35 $4.23 $282.22 Fiscal Year 2021-2022 $1.33 $2.09 $2.17 $1.30 $4.07 $271.39 Fiscal Year 2020-2021 $1.33 $2.01 $2.09 $1.30 $4.07 $271.43 Fiscal Year 2019-2020 $1.28 $2.01 $2.01 $1.25 $3.91 $260.78 Fiscal Year 2018-2019 $1.28 $2.01 $2.01 $1.25 $3.76 $0.00 Fiscal Year 2017-2018 $1.81 $1.89 $1.94 $1.25 $3.62 $0.00 Fiscal Year 2016-2017 $1.74 $1.86 $1.86 $1.18 $3.48 N/A Fiscal Year 2015-2016 $1.74 $1.86 $1.86 $1.18 $3.48 N/A Fiscal Year 2014-2015 $1.44 $1.07 $1.72 $0.90 N/A N/A
Fiscal Year 2013-2014 $0.00 $0.68 $1.64 $1.44 N/A N/A
Fiscal Year 2012-2013 N/A $1.53 $1.06 N/A N/A N/A
Fiscal Year 2011-2012 N/A N/A N/A N/A N/A N/A
Fiscal Year 2010-2011 N/A N/A N/A N/A N/A N/A
Fiscal Year 2009-2010 N/A N/A N/A N/A N/A N/A
Fiscal Year 2008-2009 N/A N/A N/A N/A N/A N/A
Fiscal Year 2007-2008 N/A N/A N/A N/A N/A N/A
Fiscal Year 2006-2007 N/A N/A N/A N/A N/A N/A
Fiscal Year 2005-2006 N/A N/A N/A N/A N/A N/A
Notes
(1) Fund Number 68-2405 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2407 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-10. (3) The levy rates for these Districts are not per Unit/parcel, but are apportioned per Unit as defined by each parcel's front footage.
(4) Includes Guaranty Bank commercial site, Hemet Center for Medical Excellence, Tanya on Broadway, Commercial Center at Sanderson Ave. and Devonshire Ave., and The Promenade Shopping Center. (5) For the periodic repair/replacement of streetlights and related equipment. (6) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index. (7) Dormant District
(8) The levy rates for this Commercial District is not per unit/parcel, but are apportioned per unit as defined by the parcel's front linear footage.
(9) District not levied for fiscal year 2020/21 due to improvements not being completed. (10) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.

17.D.

DISTRICT DESCRIPTION
Tractor Supply
Company Les Schwab Tires
Hemet Auto Mall Zone
A
Hemet Auto Mall Zone
B Marana
DISTRICT NO. 104 105 106 106 107
COUNTY FUND NO. 68-0025 68-0027 68-0284 68-0285 68-0194 CITY ACCOUNT NO. 227-8304, 0186 227-8305, 0187 227-8306 227-8315 227-8307 Fiscal Year 2026-2027: 1.00 1.00 1.00 1.00 1.00

DIRECT EXPENSES
Street Lighting - Utilities (2105) 75 75 865 - -
Labor Costs 42 82 234 22 82
Maintenance and Operations (Total) 12 13 46 52 645
Maintenance and Operations (Allocated) 1 2 6 1 2
Service Contract and Administration Costs (Effec FY 23-24) 11 11 40 51 43 Maintenance and Operations (District Specific) - - - - 600 Direct Expenses Subtotal $169 $129 $1,144 $74 $727

ADMINISTRATION EXPENSES
Personnel/Overhead (Net of Estimated Interest) $44 $23 $126 $12 $44 Professional Fees (Net of Estimated Interest) $23 $12 $65 $6 $23 Miscellaneous/County Fees $183 $183 $25 $25 $186
Administration Expenses Subtotal $249 $217 $216 $43 $253

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Total Fiscal Year 2026-2027 Direct and Administrative Expenses $419 $346 $1,361 $117 $979 Capital Reserve Collection(5)/(Transfer) - Proposed $2,133 $1,580 $596 $841 $0 Operating Reserve Funds Collection/(Transfer) $0 $0 $0 $0 $0 Other Revenue / General Fund Collection/(Transfer) $0 $0 $0 $0 $0 Total Adjustments $2,133 $1,580 $596 $841 $0
BALANCE TO LEVY FISCAL YEAR 2026-2027: $2,552 $1,926 $1,956 $958 $979

DISTRICT STATISTICS
Total Parcels 1 1 4 2 8
Total Parcels Levied 1 1 4 2 8
Total Units 2.92 7.20 31.97 6.55 8
2026-2027: Levy Rate per Unit $354.47 $659.75 $61.19 $146.24 $122.39 2026-2027: Maximum Levy Rate per Unit (6) $392.22 $730.37 $61.19 $146.24 $125.86 Prior Year 2025-2026: Levy Rate per Unit $340.84 $634.38 $58.84 $140.62 $121.02 Prior Year 2025-2026: Total Levy $2,454.04 $1,852.38 $1,881.10 $921.04 $968.16 Estimated Reserve Fund Beginning Balance 7/1/2026 $525 $416 $1,095 $170 $750 2026-2027: Reserve Fund Adjustments 0 0 0 0 0
Anticipated Reserve Balance 6/30/2027 $525 $416 $1,095 $170 $750 Beginning CIP Fund Balance 7/1/2026 10,322 12,524 1,760 1,440 2,556 2026-2027: CIP Fund Adjustments 2,133 1,580 596 841 0
Anticipated CIP Balance 6/30/2027 $14,657 $11,902 $2,356 $2,281 $2,556 Estimated Percentage of Improvements Maintained 100% 100% 100% 100% 100% HISTORICAL RATES:

Fiscal Year 2025-2026 $340.84 $634.38 $58.84 $140.62 $121.02 Fiscal Year 2024-2025 $327.73 $609.98 $56.23 $134.38 $116.37 Fiscal Year 2023-2024 $314.36 $585.09 $53.93 $128.89 $110.83 Fiscal Year 2022-2023 $302.26 $562.58 $49.31 $117.85 $101.43 Fiscal Year 2021-2022 $290.67 $540.99 $47.16 $112.67 $97.00 Fiscal Year 2020-2021 $290.56 $541.04 $45.32 $108.37 $93.27 Fiscal Year 2019-2020 $279.41 $520.34 $0.00 $0.00 $89.67 Fiscal Year 2018-2019 $220.17 $500.26 $0.00 $0.00 $0.00 Fiscal Year 2017-2018 $258.38 $481.14 $0.00 $0.00 $0.00 Fiscal Year 2016-2017 N/A N/A N/A N/A N/A
Fiscal Year 2015-2016 N/A N/A N/A N/A N/A
Fiscal Year 2014-2015 N/A N/A N/A N/A N/A
Fiscal Year 2013-2014 N/A N/A N/A N/A N/A
Fiscal Year 2012-2013 N/A N/A N/A N/A N/A
Fiscal Year 2011-2012 N/A N/A N/A N/A N/A
Fiscal Year 2010-2011 N/A N/A N/A N/A N/A
Fiscal Year 2009-2010 N/A N/A N/A N/A N/A
Fiscal Year 2008-2009 N/A N/A N/A N/A N/A
Fiscal Year 2007-2008 N/A N/A N/A N/A N/A
Fiscal Year 2006-2007 N/A N/A N/A N/A N/A
Fiscal Year 2005-2006 N/A N/A N/A N/A N/A
Notes
(1) Fund Number 68-2405 consists of Districts 1, 2, 3, 4, 5 ,6 ,7 ,8 ,9, 9-1, 10, 11, 12, 13, 14, 15, 16, 17, 17-1 & 18.
(2) Fund Number 68-2407 consists of Districts 19, 19-1, 19-2, 19-3, 19-6, 19-7 & 19-10. (3) The levy rates for these Districts are not per Unit/parcel, but are apportioned per Unit as defined by each parcel's front footage.
(4) Includes Guaranty Bank commercial site, Hemet Center for Medical Excellence, Tanya on Broadway, Commercial Center at Sanderson Ave. and Devonshire Ave., and The Promenade Shopping Center. (5) For the periodic repair/replacement of streetlights and related equipment. (6) There is an allowable 4% inflator applied to Maximum Levy Rate with exception to the Original Districts and Districts 101-102 and 104-105. Districts 101-102 and 104-107, 109, 112-113 have an inflator factor of the greater of 4% or the cumulative percentage increase in the consumer price index. (7) Dormant District
(8) The levy rates for this Commercial District is not per unit/parcel, but are apportioned per unit as defined by the parcel's front linear footage.
(9) District not levied for fiscal year 2020/21 due to improvements not being completed. (10) The levy rates for these Commercial Districts are not per unit/parcel, but are apportioned per unit as defined by each parcel's acreage.

Slight variances due to rounding.