(909) 864-6861 www.highlandca.gov
Penny Lilburn, Mayor
District 3
Jimmy Saldana, Mayor Pro Tem
District 2
Gregory Hogan, Councilmember
District 1
Larry McCallon, Councilmember
District 5
John P. Timmer, Councilmember
District 4
City Council Regular Meeting Agenda
June 9, 2026 at 6:00 PM
City Hall Donahue Council Chambers
27215 Base Line, Highland, CA 92346
Staff
Carlos Zamano, City Manager
Lawrence Mainez, Community Development Director
Leticia Nava-Cruz, Director of Administrative Services/City Treasurer Octavio Duran Jr., Public Works Director/City Engineer
Maricela Marroquin, City Attorney
Alondra Muñoz, City Clerk
Mission Statement
Highland is dedicated to the betterment of the individual, the family, the neighborhood and the community. The City Council and the staff of Highland are dedicated to providing the quality of public facilities and services that its citizens are willing to fund and will do so as efficiently as possible.
City Council Regular Meeting Agenda June 9, 2026
In compliance with the Brown Act, any writings or documents provided to a majority of the legislative body regarding any item on this agenda, that are not exempt from disclosure under the California Public Records Act, will be made available for public inspection at City Hall, 27215 Base Line Highland, CA 92346, during normal business hours. Such documents will also be made available on the City’s website at www.highlandca.gov.
In compliance with the Americans with Disabilities Act (ADA), if you need special assistance, please contact the City Clerk’s office at (909) 864-6861, ext. 226, at least 72 hours prior to the meeting for any requests for reasonable accommodations, including interpreters.
Levine Act: Pursuant to Government Code Section 84308, any party to a City proceeding must disclose on the record any campaign contributions made to a member of the City Council (or commission) in excess of $500 in the past 12 months. This disclosure requirement includes contributions by the party’s agent and aggregated contributions from persons or entities related to the party. Please make the disclosure as soon as possible, but no later than the beginning of the proceeding.
Call to Order
Invocation
Pledge of Allegiance
Roll Call
Special Presentations
Special Recognition - CAL FIRE Battalion Chiefs Liz Brown and Grant Malinowski YMCA Annual Report
Public Comment
To address the City Council, please complete a speaker form located at the entrance and give it to the City Clerk prior to the beginning of the meeting. Your name will be called when it is your turn to speak. State Law prohibits the City Council from acting on any item not on the agenda. Individual speakers are limited to 3 minutes each. For those wishing to make public comments by email, please submit your comments by 5:00 p.m. on June 9, 2026 to [email protected]. If you are submitting a public comment pertaining to an item on the agenda, please identify the agenda item number. Members of the public may submit comments on public hearing items at any time before the meeting, as well as during the meeting up until the close of the public hearing for the respective item.
City Council Consent Calendar
1. Waive the Reading of All Ordinances
Waive the reading of all ordinances in their entirety and read by title only.
2. Minutes - May 12, 2026 Joint City Council Regular Meeting and Successor Agency to the Highland Redevelopment Agency Special Meeting
Approve the Minutes as submitted.
3. Minutes - May 26, 2026 City Council Adjourned Regular Meeting Approve the Minutes as submitted.
City Council Regular Meeting Agenda June 9, 2026
4. Treasurer's Report for April 2026
Receive and file the Treasurer’s Report for April 2026.
5. Warrant Register No. 790
Approve Warrant Register No. 790; Warrants in the amount of $5,873,835.97 and Payroll in the amount of $274,536.17.
6. November 3, 2026 General Municipal Election - Proposed Resolutions Calling the November 3, 2026 General Municipal Election; Consolidating the General Municipal Election with the Statewide Election; and Adopting Regulations for Candidate Statements
1. Adopt Resolution No. 2026-____ calling and giving notice of the holding of the General Municipal Election to be held on November 3, 2026;
2. Adopt Resolution No. 2026-____ requesting San Bernardino County to consolidate the General Municipal Election with the statewide election; and
3. Adopt Resolution No. 2026-____ establishing regulations for candidate statements.
7. Confirming the Authority of the City Treasurer, Pursuant to Government Code Section 53607 The Finance/Personnel Subcommittee recommends the City Council adopt Resolution No. 2026- ___ confirming the authority of the City Treasurer, pursuant to Government Code Section 53607.
8. Resolution No. 2026-___ Rendering the Annual Statement of Investment Policy for Fiscal Year 2026/2027
The Finance/Personnel Subcommittee recommends the City Council adopt Resolution No. 2026- ___ rendering the Annual Statement of Investment Policy for Fiscal Year 2026-2027.
9. Establishing the Appropriations Limit for Fiscal Year 2026/2027 for the City of Highland in Accordance with the Provisions of Division 9 of Title 1 of the California Government Code The Finance/Personnel Subcommittee recommends the City Council adopt Resolution No. 2026- ____ establishing the Appropriations Limit for Fiscal Year 2026-2027 for the City of Highland in accordance with the provisions of Division 9 of Title 1 of the California Government Code.
10. Establishing the Annual Special Tax for Community Facilities District No. 90-1 for Fiscal Year 2026/2027
The Finance/Personnel Subcommittee recommends the City Council adopt Resolution No. 2026- ____ establishing the Annual Special Tax for Community Facilities District No. 90-1 for Fiscal Year 2026/2027 and file with the County Auditor-Controller Resolution No. 2026-____ with the tax roll.
11. Establishing the Annual Special Tax for Community Facilities District No. 2001-1 for Fiscal Year 2026/2027
The Finance/Personnel Subcommittee recommends that the City Council adopt Resolution No. 2026-____ establishing the Annual Special Tax for Community Facilities District No. 2001-1 for Fiscal Year 2026/2027 and file with the County Auditor-Controller Resolution No. 2026-____ with the tax roll.
City Council Regular Meeting Agenda June 9, 2026
12. Establishing the Annual Special Tax for Community Facilities District No. 2007-1 for Fiscal Year 2026/2027
The Finance/Personnel Subcommittee recommends the City Council adopt Resolution No. 2026- ____ establishing the Annual Special Tax for Community Facilities District No. 2007-1 for Fiscal Year 2026/2027 and file with the County Auditor-Controller Resolution No. 2026-____ with the tax roll.
13. Adopt Resolution No. 2026-____ Authorizing the Levy of a Special Tax in Community Facilities District No. 24-001 (Highland Park) for Fiscal Year 2026-2027 Adopt Resolution No. 2026-____ authorizing the levy of a special tax for Community Facilities District No. 24-001 for Fiscal Year 2026-2027.
14. Adopt Resolution No. 2026-____ Authorizing the Levy of a Special Tax in Community Facilities District No. 2022-01 (Mediterra) for Fiscal Year 2026-2027 Adopt Resolution No. 2026-____ authorizing the levy of a special tax for Community Facilities District No. 2022-01 for Fiscal Year 2026-2027.
15. Adopt Resolution No. 2026-____ FY 2026- 27 Senate Bill 1 (SB 1) Projects List Adopt Resolution No. 2026-____ approving the list of projects for Fiscal Year 2026-27 funded by SB 1: The Road Repair and Accountability Act of 2017.
16. Measure I 5-Year Capital Improvement Plan (2026/2027-2030/2031)
1. Approve the Measure I Capital Improvement Plan Expenditure Strategy (2026/2027- 2030/2031); and
2. Adopt Resolution No. 2026- ____ approving an amendment to Fiscal Year 2025/2026- 2029/2030 Measure I Five-Year Capital Improvement Program and adopting the Measure I 5-Year Capital Improvement Plan for Fiscal Years 2026/2027 through 2030/2031.
17. Bid Award - Bid No. 2026-04, “City of Highland Landscape Maintenance Contract”
1. Award the landscape maintenance contract for Bid No. 2026-04, “City of Highland Landscape Maintenance Contract” to the lowest responsive bidder RP Landscaping and Irrigation in the amount of $412,422.86; and
2. Authorize the City Manager to execute up to four, one-year extensions to the agreement.
18. Data Ticket, Inc. Service Agreement to Provide Third Party Administrative Citation Processing and Collection Services
1. Approve the Agreement with Data Ticket, Inc. to provide third party administrative citation process and collection services; and
2. Authorize the City Manager to sign the Agreement for Option 1 in the Fee Schedule.
City Council Regular Meeting Agenda June 9, 2026
19. Adopt Resolution No. 2026-___ Approving a Wildland Protection Agreement with the State of California for Fiscal Year 2026-2027
Approve Resolution No. 2026-___, approving the Department of Forestry and Fire Protection (CAL FIRE) Wildland Protection Agreement (WPA) for July 1, 2026 to June 30, 2027 in the amount of $83,793.18.
City Council Public Hearing
The order of business for Public Hearings shall be:
1. Mayor opens Public Hearing;
2. Staff presentation;
3. Applicant/Representative presentation;
4. Speakers in favor of proposal;
5. Speakers in opposition to proposal;
6. Applicant rebuttal;
7. Mayor closes Public Hearing;
8. Council discussion, motion and vote.
Once the Public Hearing is closed, no further testimony is taken.
20. Street and Drainage Maintenance District 96-1 Annual Report (Fiscal Year 2026/27) Adopt Resolution No. 2026-___ ordering the continued maintenance of improvements in Street and Drainage Maintenance District No. 96-1, confirming the Engineer’s Report, and levying the assessment for Fiscal Year 2026/27.
21. Consolidated Landscape and Lighting District 96-1 Annual Report (Fiscal Year 2026/27) Adopt Resolution No. 2026-___ ordering the continued maintenance of improvements in Consolidated Landscape and Lighting District No. 96-1, confirming the Engineer’s Report, and levying the assessment for fiscal year 2026/27.
22. Public Hearing and Consideration of the Adjustment in the Residential and Commercial Refuse Collection Rates and Annual Property Tax Roll Billing in Accordance with the Current Franchise Agreement Dated August 1, 2018
The Public Works Subcommittee recommends the City Council:
1. Adopt Resolution No. 2026- _____, establishing rates for residential and commercial/industrial refuse collection and rescinding Resolution No. 2025-028 effective July 1, 2026, in the event that the City Council determines that a majority protest does not exist. Approval requires a two-thirds vote of the members of the City Council; and
2. Adopt Resolution No. 2026- _____, providing for the levy and collection of solid waste program fees by the county tax collector in the same manner and at the same time as general taxes, in the event that the City Council determines that a majority protest does not exist. Approval requires a two-thirds vote of the members of the City Council.
City Council Regular Meeting Agenda June 9, 2026
City Council Legislative
23. Consider Placing a One Cent Sales Tax Measure on the November 3, 2026, General Municipal Election Ballot
The Sales Tax Ad Hoc Committee recommends that the City Council:
1. Adopt Resolution No. 2026-___, approving and ordering that a General Tax Measure be submitted to voters of the City of Highland at the November 3, 2026, General Municipal Election to establish a Transaction and Use Tax ("Sales Tax") at the rate of one percent (1%) with the Sales Tax Ordinance included as Exhibit A, which requires a 4/5 vote of the Council;
2. Adopt Resolution No. 2026-___, calling and providing for a General Municipal Election and requesting the Board of Supervisors of the County of San Bernardino to consolidate the General Municipal Election to be held on November 3, 2026, with a statewide general election pursuant to §10403 of the California Elections Code;
3. Adopt Resolution No. 2026___, providing and setting the rules for filing arguments regarding a City Measure to be submitted at the November 3, 2026, General Municipal Election; and
4. Authorize the City Attorney to prepare the impartial analysis, which authorization is included in resolution approving and ordering that a General Tax Measure be submitted to the voters.
24. Amendment No. 9 to the Waste Disposal Agreement with the County of San Bernardino Approve and authorize the Mayor to execute Amendment No. 9 to the Waste Disposal Agreement (“WDA”) between the City of Highland and the County of San Bernardino to: (1) cap the WDA per-ton fee at eighty-three percent (83%) of the public gate rate; (2) extend the term of the agreement for an additional nine years through June 30, 2035; and (3) confirm the termination provision to allow cancellation of the agreement only for cause.
25. Contract Amendment to the Professional Services Agreement with AECOM Technical Services, Inc. for the Base Line Bridge Replacement Project, Project No. brg07001 (Work Program HP+)
1. Approve Amendment No. 3 to the Professional Services Agreement with AECOM Technical Services, Inc. to provide additional engineering, environmental permitting and right-of-way services for the Base Line Bridge Project in the amount of $1,112,910; and
2. Authorize the City Manager to approve additional contract amendments up to 10% of the revised contract amount.
26. Adopt Resolution No. 2026-____ Adopting a Reasonable Accommodation Policy for Planning Commission and Other City Board and Committee Meetings
Adopt Resolution No. 2026-____, adopting a Reasonable Accommodation Policy for Planning Commission and other City Board and Committee meetings.
27. City Manager Report and Comments (Work Program, Regional/Legislative/ Development Issues, Subcommittees, etc.)
Discussion and possible action.
City Council Regular Meeting Agenda June 9, 2026
28. Councilmember Comments (Agency/Committee/AB 1234 Reports, District Updates, etc.) Discussion and possible action.
Announcements
Closed Session
CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Significant exposure to litigation pursuant to Government Code Section 54956.9(d)(2) and/or (d) (3): One case.
Adjourn
Regular Meetings
Effective March 1, 2022, pursuant to Resolution No. 2022-001, the regular City Council meetings will be held once a month on the second Tuesday of each month. The next regular meeting of the City Council is scheduled for July 14, 2026.
Certification
I, Alondra Muñoz, City Clerk, or my designee, hereby certify that the foregoing agenda was posted on our website at www.highlandca.gov and in the following designated areas: Highland Branch Library (7863 Central Avenue), Fire Station No. 1 (26974 Base Line), and City Hall (27215 Base Line) at least seventy-two (72) hours prior to the meeting per Government Code Section 54954.2.
Staff Report
to the City Council
Agenda
Item
No.1.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Alondra Muñoz, City Clerk
Prepared By: Lissette Nock, Deputy City Clerk
Subject: Waive the Reading of All Ordinances
Recommendation:
Waive the reading of all ordinances in their entirety and read by title only.
Fiscal Impact:
None
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
Under California Government Code Section 36934, before adopting an ordinance, the title of the ordinance must be read in full or by title only. Government Code Section 36933 further allows the legislative body to waive the reading of the ordinance in full, provided that the ordinance has been made available to the public and the Council by title and in writing. Copies of all proposed ordinances are included in the City Council agenda packet, made available to the public in advance, and posted on the City’s website.
Attachments:
None
1 Staff Report
to the City Council
Agenda
Item
No.2.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Alondra Muñoz, City Clerk
Prepared By: Lissette Nock, Deputy City Clerk
Subject: Minutes - May 12, 2026 Joint City Council Regular Meeting and Successor Agency to the Highland Redevelopment Agency Special Meeting
Recommendation:
Approve the Minutes as submitted.
Fiscal Impact:
None
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
The City Council is required to maintain an official record of its proceedings. Minutes serve as the permanent record of actions taken by the City Council and provide transparency to the public regarding the business conducted at each meeting. In accordance with standard practice, the draft minutes from the May 12, 2026 Joint City Council Regular Meeting and Successor Agency to the Highland Redevelopment Agency Special Meeting have been prepared and are submitted for the City Council's review and approval.
Attachments:
1. Minutes - Joint City Council Regular Meeting & Successor Agency to the Highland Redevelopment Agency Special Meeting
1 Joint City Council Regular Meeting & Successor Agency to the Highland May 12, 2026 Redevelopment Agency Special Meeting Minutes
Call to Order
The regular meeting of the City Council of the City of Highland and the special meeting of the Successor Agency to the Highland Redevelopment Agency was called to order at 6:01 p.m. by Mayor Lilburn at the Donahue Council Chambers, 27215 Base Line, Highland, California.
Invocation
The invocation was given by Pastor Willie Hicks, Harvest Care Church.
Pledge of Allegiance
The Pledge of Allegiance was led by Mayor Pro Tem Saldana.
Roll Call
Present: Hogan, Lilburn, McCallon, Saldana, Timmer
Absent: None
Report From Closed Session
None
Special Presentations
Mayor Lilburn presented a Proclamation proclaiming May 17-23, 2026 as National Public Works Week.
Public Comment
Chris Nielsen representing the Highland Chamber of Commerce spoke regarding upcoming events.
Stephanie Young representing the Church of Jesus Christ of Latter-day Saints spoke regarding upcoming events.
City Council Consent Calendar
A MOTION was made by Councilmember McCallon, seconded by Mayor Pro Tem Saldana to approve the consent calendar as submitted. Motion carried on a roll call vote, 5-0, with Councilmember Timmer abstaining on item No. 3.
1. Waive the Reading of All Ordinances
Waived the reading of all Ordinances in their entirety and read by title only.
2. Minutes - April 14, 2026 City Council Regular Meeting Approved the Minutes as submitted.
3. Minutes - April 28, 2026 Adjourned City Council Regular Meeting Approved the Minutes as submitted.
4. Treasurer’s Report for March 2026
Received and filed the Treasurer's Report for March 2026.
5. Warrant Register No. 789
Approved Warrant Register No. 789; Warrants in the amount of $5,055,718.66 and Payroll in the amount of $425,063.81.
2 Joint City Council Regular Meeting & Successor Agency to the Highland May 12, 2026 Redevelopment Agency Special Meeting Minutes
6. Receive and File Update to Wiring Policy and Procedure Received and filed the updated Wiring Policy and Procedure.
7. Street and Drainage Maintenance District 96-1 Annual Report (Fiscal Year 2026/27)
1. Adopted Resolution 2026-015 giving preliminary approval of the Annual Report; and
2. Adopted Resolution 2026-016 setting June 9, 2026 as the date of the protest hearing.
RESOLUTION NO. 2026-015
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND COUNTY OF
SAN BERNARDINO, CALIFORNIA, GIVING PRELIMINARY APPROVAL OF REPORT FOR STREET AND DRAINAGE MAINTENANCE DISTRICT NO. 96-1 FISCAL YEAR 2026-27
RESOLUTION NO. 2026-016
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND, CALIFORNIA,
DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR FISCAL YEAR 2026-27 IN STREET AND DRAINAGE MAINTENANCE DISTRICT NO. 96-1, AN
ASSESSMENT DISTRICT, AND OFFERING A TIME AND PLACE FOR HEARING
OBJECTIONS THERETO
8. Consolidated Landscape and Lighting District 96-1 Annual Report (Fiscal Year 2026/27)
1. Adopted Resolution 2026-017 giving preliminary approval of the Annual Report; and
2. Adopted Resolution 2026-018 setting June 9, 2026 as the date of the protest hearing.
RESOLUTION NO. 2026-017
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND COUNTY OF
SAN BERNARDINO, CALIFORNIA, GIVING PRELIMINARY APPROVAL OF
ENGINEER'S REPORT FOR CONSOLIDATED LANDSCAPING & LIGHTING DISTRICT NO. 96-1 FISCAL YEAR 2026-27
RESOLUTION NO. 2026-018
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND, CALIFORNIA
DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR FISCAL YEAR 2026-27 IN CONSOLIDATED LANDSCAPE AND LIGHTING DISTRICT NO. 96-1,
AN ASSESSMENT DISTRICT, AND OFFERING A TIME AND PLACE FOR HEARING
OBJECTIONS THERETO
9. Second Reading of Ordinance No. 484, Amending Chapter 8.58 (Fireworks) Pertaining to Penalties and Enforcement of Fireworks Violations and Amending Chapter 2.56 (Admin Citation Process) Allowing for Third-Party Administration and Collection of Administrative Citation Fees
Conducted a second reading, read by title only, and waived further reading of Ordinance No. 484, amending Chapter 8.58 (Fireworks) pertaining to penalties and enforcement of fireworks violations and amending Chapter 2.56 (Admin Citation Process) allowing for third-party administration and collection of administrative citation fees.
3 Joint City Council Regular Meeting & Successor Agency to the Highland May 12, 2026 Redevelopment Agency Special Meeting Minutes
ORDINANCE NO. 484
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF HIGHLAND, CALIFORNIA, AMENDING CHAPTER 8.58 (FIREWORKS) OF TITLE 8 (HEALTH AND SAFETY) OF
THE HIGHLAND MUNICIPAL CODE PERTAINING TO PENALTIES AND ENFORCEMENT OF FIREWORKS VIOLATIONS AND AMENDING CHAPTER 2.56 (ADMINISTRATIVE CITATION PROCESS) ALLOWING FOR THIRD-PARTY
ADMINISTRATION AND COLLECTION OF ADMINISTRATIVE CITATION FINES
10. Second Reading of Ordinance No. 482, Adding Chapter 8.60 “E-Bikes” to Title 8 “Health and Safety” of the City’s Municipal Code
Conducted a second reading, read by title only, and waived further reading of Ordinance No. 482, adding Chapter 8.60 (E-Bikes) to Title 8 "Health and Safety" of the City's Municipal Code.
ORDINANCE NO. 482
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF HIGHLAND, CALIFORNIA, ADDING A NEW CHAPTER 8.60 "E-BIKES" TO TITLE 8 "HEALTH AND SAFETY" OF
THE CITY'S MUNICIPAL CODE, AND MAKING A FINDING OF EXEMPTION PURSUANT TO THE CALIFORNIA ENVIRONMENTAL QUALITY ACT SECTION 15061(B)(3)
11. Notice of Completion - Bid No. 2025-07, "City of Highland Recycle and Refuse Dumpster Enclosure Project" (Work Program HP-)
1. Accepted Bid No. 2025-07, "City of Highland Recycle and Refuse Dumpster Enclosure Project" (Project No. 2025-07) as complete;
2. Authorized the Mayor to sign the Notice of Completion; and
3. Directed the City Clerk to file the Notice of Completion.
12. Amendment to Agreement with Flock Group, Inc. for the Purchase and Installation of Automated License Plate Recognition (ALPR) Cameras (Work Program UP)
1. Approved an amendment to the agreement with Flock Group, Inc. (Flock Safety) for the purchase and installation of 34 ALPR Cameras;
2. Approved a budget adjustment of $122,000 from the Unreserved/Undesignated General Capital Financing (GCF) fund balance (Account #023.2510) to be expended from GCF (Account #023.3890.6040); and
3. Authorized the City Manager to sign the amendment to the agreement with Flock Safety.
City Council Public Hearing
13. Resolution No. 2026-019 Fixing the Highland Paramedic Special Tax Rate for Fiscal Year 2026-2027
Mayor Lilburn opened the public hearing.
Director of Administrative Services/City Treasurer Nava-Cruz stated the item before you is the adoption of the annual Paramedic Tax Resolution. Staff recommend adopting a resolution to set the Paramedic Tax for Fiscal Year 2026-2027 at $19 for residential 4 Joint City Council Regular Meeting & Successor Agency to the Highland May 12, 2026 Redevelopment Agency Special Meeting Minutes
properties and $38 for commercial properties. This is projected to generate approximately $370,000 in revenue. It is important to note the tax rate has remained unchanged since its implementation by San Bernardino County in 1985. This tax will cover approximately 12.7% of the estimated costs of $2.9 million required to provide paramedic services for Fiscal Year 2026-2027. The shortfall in funding will be sourced from the general fund.
Mayor Lilburn asked if there were any questions from the public? Seeing none, she closed the public hearing and brought it back to City Council for deliberation.
Mayor Lilburn stated this account is in extreme deficit, for the taxpayers and for our budget.
We say this every year, we should identify and work on.
A MOTION was made by Councilmember Timmer, seconded by Mayor Pro Tem Saldana to adopt Resolution No. 2026-019 fixing the Highland Paramedic Special Tax rate for Fiscal Year 2026-2027. Motion carried on a roll call vote, 5-0.
RESOLUTION NO. 2026-019
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND, CALIFORNIA, FIXING THE HIGHLAND PARAMEDIC SPECIAL TAX RATE FOR FISCAL YEAR 2026- 2027
14. Public Hearing on Vacancies Complying with Assembly Bill 2561
Mayor Lilburn opened the public hearing.
Director of Administrative Services/City Treasurer Nava-Cruz stated this presentation provides the annual AB 2561 report for the City of Highland, including information on vacancies, recruitment, and retention efforts. Currently, the city maintains a total of 49.5 full-time employee positions with no vacancies, resulting in a 0% vacancy rate. Our outreach efforts include posting job openings on government employment websites, Indeed, and various association job boards.
The vacancy data by department indicates no current vacancies. Vacancies arise from different factors, including retirements, internal promotions, and resignations. Between April 30, 2025 and April 30, 2026, the city promoted three employees, hired seven regular employees, and five temporary employees. The temporary employees were for the implementation of the city’s financial management software upgrade. During this same period, two temporary employees and three regular employees separated from the city.
One temporary employee left for another municipal position that offered a higher pay or promotional opportunity. One regular employee transitioned to the private sector. We had two regular employees retire, and one temporary employee that was released.
Employee retention still remains a central focus for the city’s workforce. The city implements several initiatives designed to improve employee satisfaction, promote longevity, and enhance professional growth. The city made a 5% across-the-board salary adjustment for the 2025-2026 fiscal year, which has been formally ratified for the 2026-2027 period. Additionally, the city offers a $1,600 cafeteria plan to assist employees with health, dental, and vision benefits, along with employer-paid life insurance. Flexible scheduling options are available, including the 4/10 schedule, 9/80 schedule, and standard 8:00am-to- 5:00pm hours Monday through Friday. The city focuses on internal promotion opportunities 5 Joint City Council Regular Meeting & Successor Agency to the Highland May 12, 2026 Redevelopment Agency Special Meeting Minutes
whenever they arise and regularly hosts employee recognition and appreciation events for staff. The City of Highland is committed to maintaining a skilled and resilient workforce and complying with the requirements of Assembly Bill 2561.
Mayor Lilburn asked if there were any questions from the public? Seeing none, she closed the public hearing and brought it back to City Council for deliberation.
Councilmember Timmer stated he understood this to be a state requirement but what is the purpose of this report?
Director of Administrative Services/City Treasurer Nava-Cruz stated this report is for organizations that have unions, so they have the opportunity to talk. City Attorney Marroquin can better explain.
City Attorney Marroquin stated this is intended for organizations with unions so they can understand the vacancy rates and use that for the purposes of labor negotiations. However, this does not apply to the city.
Received and filed this report. No action needed
City Council Legislative
15. Cooperative Agreement between Yuhaaviatam of San Manuel Nation, City of Highland and Successor Agency to the Highland Redevelopment Agency for San Manuel Village Property
City Manager Zamano gave a brief review of the staff report.
Eric Ustation, Director of Local Intergovernmental Affairs for Yuhaaviatam of San Manuel Nation spoke in support of this item.
A MOTION was made by Councilmember McCallon, seconded by Mayor Pro Tem Saldana to:
1. Approve a Cooperative Agreement between Yuhaaviatam of San Manuel Nation, City of Highland and Successor Agency to the Highland Redevelopment Agency to place the San Manuel Village property into trust for non-gaming purposes; and
2. Authorize the Mayor to execute the Agreement and other related documents. Motion carried, 5-0.
16. City Manager Report and Comments (Work Program, Regional/Legislative/ Development Issues, Subcommittees, etc.)
City Manager Zamano stated the Highland Sheriff’s Department for the month of April received 3,344 calls for service, made 394 reports, 123 arrests, issued 85 citations, conducted 306 traffic enforcement stops, responded to 65 traffic collisions, 16 transient calls, and 41 towed vehicles and 1 homicide.
There has been an uptick in graffiti around the city and the Quality-of-Life Deputy Duran began working on it. Deputy Duran authored search warrants for two locations in the city 6 Joint City Council Regular Meeting & Successor Agency to the Highland May 12, 2026 Redevelopment Agency Special Meeting Minutes
along with two arrest warrants for the suspects. He identified one suspect as Cynthia “FLACA” Aguilar, and her ex-boyfriend suspect Alejandro “EXER” Iniguez. The Detective Unit served both warrants on Thursday, May 7, 2026, taking the suspects into custody.
During the service of the search warrants, graffiti materials and additional evidence were recovered. Both suspects proudly admitted to their graffiti. Based on estimates from Brandon Coleman, Senior Maintenance Worker in the Public Works Department, it will cost the city and private owners about $80,000 for all the cleanup. These are examples of some of the great work the Quality-of-Life task force addresses.
Councilmember McCallon congratulated Deputy Duran for the hard work.
The Highland Fire Department for the month of April received 561 calls for service, some of which included: 434 medical aids, 40 traffic collisions, 5 structure fires, 23 other fires, 4 vehicle fires and 15 public service assistances.
The Administrative Services/Finance Department for the month of April issued 35 business licenses, renewed 214 business licenses, issued 137 dog licenses, 57 yard sale permits, and 169 account payable checks.
The Public Works Department announced the completion of the renovations to City Hall and Aurantia Park trash enclosures, a key work program project that reflects the City Council’s ongoing commitment to environmental stewardship, public safety, and high community standards. The upgraded enclosure features new security fencing and a solid roof, improving both functionality and appearance while helping prevent illegal dumping and unauthorized access. These enhancements play an important role in protecting stormwater quality by keeping trash, debris, and rainwater runoff contained and out of nearby storm drains.
On Saturday, May 16, from 8:00 a.m. to 12:00 p.m., the Highland Improvement Team (HIT) will host a cleanup event.
On Monday, June 21 from 12:00 p.m. to 5:00 p.m., a Blood Drive will be held at the Highland Police Station located at 26985 Base Line.
For the month of April, Burrtec completed 331 illegal dumping work orders.
The Community Development Department announced on May 5, the Planning Commission approved a one-year extension for the East Highland Ranch “Blossom Trails” tract map located at the southwest corner of Greenspot Road and Church Street. This final extension allows the applicant’s team time to complete environmental processing with the California Department of Fish and Wildlife, record the final map, and begin marketing the 137 single- family detached residential tract to potential home builders.
Crestwood Communities completed construction of their model home complex for their 34- unit single-family housing tract located north of the Smart & Final, between Church Avenue and Buckeye Street. The model homes are expected to be open to the public for viewing before the end of the month.
KB Homes will be conducting their pre-construction meeting with city staff and utility companies this week to initiate grading for their 79-unit single-family housing tract located 7 Joint City Council Regular Meeting & Successor Agency to the Highland May 12, 2026 Redevelopment Agency Special Meeting Minutes
on the west side of Central Avenue, south of Base Line (across the street from Jeffrey Court Senior Apartments).
The San Bernardino Valley Municipal Water District is conducting a Trails Day event at their Sun Rise Ranch property on Saturday, May 16, from 8:00 a.m. to 2:00 p.m. This free event is an opportunity for the district to share its future plans for the property with the public. The staging area will be located on Newport Road, generally east of Emerald Avenue.
The City of Highland Trails Day event will be held on Saturday, June 6 at the newly refurbished Natural Parkland property located at the easterly terminus of Base Line. This is the 30th Annual City Trails Day event to coincide with National Trails Day, and will take place from 8:30 a.m. to 10:30 a.m. This will be a great opportunity for the City’s Community Trails Committee to highlight the significant improvements and new interpretive signage installed along the trail system.
17. Councilmember Comments (Agency/Committee/AB 1234 Reports, District Updates, etc.)
Councilmember McCallon attended the San Bernardino County Transportation Authority (SBCTA) board meeting stating the first reading of the Measure I extension had been conducted. The second reading and subsequent adoption are scheduled for the June 3 SBCTA board meeting. Following adoption, the measure will be forwarded to the Board of Supervisors for placement on the November ballot. If approved by voters, Measure I will extend the current half-cent sales tax until repealed by the voters.
Additionally, on Friday, May 15, the South Coast Air Quality Management District Technical Committee will be recommending the governing board grant awards under the Invest Clean Program. I am pleased to say that staff recommended an award to the San Bernardino International Airport Authority (SBIAA) for over $1 million dollars for charging infrastructure.
Final approval will be determined by the governing board. Last week, he represented Highland at the Southern California Association of Governments (SCAG) General Assembly where officers for the upcoming year were elected. Ray Marquez from the City of Chino Hills was elected President; Jenny Crosswhite from the City of Santa Paula as First Vice President; and Patricia Lock-Dawson, Mayor of Riverside, as Second Vice President. The assembly also adopted the General Fund Budget and Membership Assessment Schedule, with Highland’s assessment for the upcoming fiscal year set at $8,418. Furthermore, I attended the opening day of the new Highland Farmers Market. I was encouraged by the strong turnout and the high quality of the produce offered. I look forward to seeing the market thrive.
Councilmember Hogan expressed his appreciation to the Public Works Department for the successful removal of graffiti from the walls. Public Works has always done a fantastic job around my district, especially around Sterling Avenue.
Mayor Pro Tem Saldana thanked Captain Jeremy Dean and Deputy Duran from the Quality of Life Team Duran for arresting the two graffiti thugs. They have tagged his business, and was glad they are off the streets. He thanked Brandon Coleman, Senior Maintenance Worker in the Public Works Department, for doing a really good job removing graffiti and making sure our city stays looking clean. Additionally, he attended the recent Farmers Market, and attested to the quality of the produce, it's very tasty and sweet. He hopes the Farmers Market 8 Joint City Council Regular Meeting & Successor Agency to the Highland May 12, 2026 Redevelopment Agency Special Meeting Minutes
continues to thrive and attracts a strong turnout each week. Furthermore, he thanked Michelle and Stephen from Central Little League, as the baseball little league is coming to an end. I want to thank all volunteers that put the time and effort to make it very special for all of our little ones. Lastly, he will attend the Chamber of Commerce Under the Star's event this Saturday, May 16.
Mayor Lilburn stated she serves on the Omnitrans board and two employees were recognized from Highland for their outstanding contributions. Jesse Ontiveros, a Vehicle Transportation Technician II, and Isalia Bustamante, an access driver contracted through Omnitrans. She was recognized because there was a small five-year-old child roaming around the street and she was able to pull over bringing the child to safe haven. Her response was commendable. It is nice when we can recognize Omnitrans employees, especially when they are from the City of Highland. Additionally, as the President of the San Bernardino International Airport Authority (SBIAA) she had the opportunity to serve and welcome the international tourism representatives at the Bear Springs Convention Center and welcome them to our beautiful city. She also announced her upcoming participation in the Leaders in Energy Summit at the DoubleTree on June 4, where she will represent the airport in discussions about the region’s hydrogen project. She attended Career Day at Lankershim Elementary School, and she plans to attend "Forging Hope" at Arrowhead Springs Hotel, hosted by Yuhaaviatam of the San Manuel Nation. On Thursday, May 14, and Friday, May 15, she will participate in the 2026 City-County Conference. Over the weekend, she had the honor of attending the Headdress Ball as a guest representative for the City of Highland.
Announcements
None
Closed Session
City Attorney Marroquin read the City Council into closed session regarding the following:
CONFERENCE WITH LEGAL COUNSEL - POTENTIAL LITIGATION
Government Code Section 54956.9(d)(4)
A point has been reached, where, based on existing facts and circumstances, the City needs to decide whether to initiate litigation.
At 6:48 p.m. City Council reconvened into open session.
City Attorney Marroquin stated the City Council met in closed session pursuant to Government Code Section 54956.9(d)(4), conference with legal counsel, potential litigation, and no reportable action was taken.
Adjourn
At 6:49 p.m. Mayor Lilburn adjourned the City Council regular meeting to Tuesday, May 26, 2026, at 6:00 p.m. in memory of George Murillo.
Submitted By: Approved By:
9 Joint City Council Regular Meeting & Successor Agency to the Highland May 12, 2026 Redevelopment Agency Special Meeting Minutes
____________________________ ____________________________ Alondra Muñoz, CMC
City Clerk/Secretary
Penny Lilburn
Mayor/Chair
10 Staff Report
to the City Council
Agenda
Item
No.3.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Alondra Muñoz, City Clerk
Prepared By: Lissette Nock, Deputy City Clerk
Subject: Minutes - May 26, 2026 City Council Adjourned Regular Meeting
Recommendation:
Approved the Minutes as submitted.
Fiscal Impact:
None
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
The City Council is required to maintain an official record of its proceedings. Minutes serve as the permanent record of actions taken by the City Council and provide transparency to the public regarding the business conducted at each meeting. In accordance with standard practice, the draft minutes from the May 26, 2026 City Council Adjourned Regular Meeting have been prepared and are submitted for the City Council's review and approval.
Attachments:
1. Minutes - May 26, 2026 City Council Adjourned Regular Meeting
1 City Council Adjourned Regular Meeting Minute s May 26, 2026
Call to Order
The adjourned regular meeting of the City Council of the City of Highland was called to order at 6:00 p.m. by Mayor Lilburn at the Donahue Council Chambers, 27215 Base Line, Highland, California.
Roll Call
Present: Hogan (Arrived late at 6:19 p.m.), Lilburn, McCallon, Saldana, Timmer
Absent: None
Public Comment
None
City Council Consent Calendar
A MOTION was made by Councilmember McCallon, seconded by Mayor Pro Tem Saldana to approve the consent calendar as submitted. Motion carried on a roll call vote, 4-0, with Councilmember Hogan being absent.
1. Waive the Reading of All Ordinances
Waived the reading of all Ordinances in their entirety and read by title only.
2. San Bernardino County Sheriff’s Department Schedule A Amendment for FY 2026/2027 and Amendment No. 6 to the Reimbursement Agreement Between the City of Highland & East Valley Water District (EVWD) for Law Enforcement Services for FY 2026/2027
1. Authorized the Mayor to execute the amended Schedule A contract (FY 2026/2027) for Law Enforcement Services with the San Bernardino County Sheriff's Department, including the addition of two deputy positions, for a new not to exceed amount of $16,648,903;
2. Approved a budget adjustment for Fiscal Year 2026/2027 in the amount of $1,219,748, transferring funds from Account No. 001.2520 (Continuing Appropriation Fund Balance) to Account No. 001.2000.4560; and
3. Approved Amendment No. 6 to the Reimbursement Agreement between the City of Highland and East Valley Water District (EVWD) for Law Enforcement Services (FY 2026/2027) in the amount of $365,066 and authorized the Mayor to execute said agreement.
City Council Legislative
3. Contract Amendment with the California Department of Forestry and Fire Protection – (Cal- Fire) for the Period of July 1, 2025 - June 30, 2030
City Manager Zamano gave a brief review of the staff report.
2 City Council Adjourned Regular Meeting Minute s May 26, 2026
A MOTION was made by Councilmember Timmer, seconded by Councilmember McCallon to:
1. Approve the proposed Cal-Fire contract amendment for the period of July 1, 2025 - June 30, 2030, at an amount not to exceed $46,934,092;
2. Authorize the Mayor to sign the contract amendment; and
3. Adopt the attached Resolution approving the proposed contract amendment.
Motion carried, 4-0 with Councilmember Hogan being absent.
RESOLUTION NO. 2026-021
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND, CALIFORNIA,
APPROVING AN AMENDMENT TO THE DEPARTMENT OF FORESTRY AND FIRE PROTECTION (CAL FIRE) AGREEMENT FOR SERVICES FROM JULY 1, 2025 TO JUNE 30, 2030
4. Adoption of Resolution No. 2026-020 Repealing Resolution No. 2022-001 Relating to City Council Meeting Procedures and Incorporating Senate Bill 707 Requirements and Adopting Reasonable Accommodation, Technology Disruption and Meeting Disruption Policies
City Clerk Muñoz gave a brief review of the staff report.
Councilmember Hogan arrived late but was present for this motion.
A MOTION was made by Councilmember McCallon, seconded by Mayor Pro Tem Saldana to adopt Resolution No. 2026-020 as amended, repealing Resolution No. 2022- 001 establishing revised City Council Meeting Procedures to incorporate the requirements of Senate Bill 707 relating to teleconferencing, remote public participation, meeting accessibility, and technological disruption procedures:
• 1.5 Notice of Meetings - Notice to the City Council of Regular Meetings is not required. Mailed or personally delivered notice is not required of Special Meetings and Study Sessions, unless specifically requested. Mailed and posted notice is required of meetings adjourned by the City Clerk. Posted notice is required of all other adjourned meetings (Government Code Section 54956). • 2.7 (a) Proclamations - Upon receipt of a request by City Officials or staff from an outside organization or person(s) for a Proclamation, the request shall be submitted to the Mayor, City Manager and/or City Clerk, in writing, for inclusion in the agenda of the next regular City Council meeting under the Consent Calendar. • 3.1(b) Presiding Officer - The Council shall meet annually to choose one of its member as Mayor and another of its member as Mayor Pro Tem. Such meeting shall be held on the second Tuesday of the month, which falls twelve months after the most recent General Municipal Election.
• 3.2 Participation of Presiding Officer - The Presiding Officer may move, second, and debate from the Chair, subject only to such limitations of debate as are imposed on all Council Members, and he/she shall not be deprived of any of the right and privileges of a Council Member by reason of his/her acting as a Presiding Officer.
However, the Presiding Officer is primarily responsible for the conduct of the meeting.
3 City Council Adjourned Regular Meeting Minute s May 26, 2026
• 5.1 (a) Manner of Addressing the Council - Any member of the public desiring to address the Council shall proceed to the podium and wait to be recognized by the Presiding Officer. After being recognized, he/she may be asked his/her name and address for the record.
• 7.3 Failure to Vote - Every Council Member should vote unless disqualified for cause. A Council Member who does not participate on a particular item due to a conflict of interest shall, for purpose of the item under consideration, to be considered to have abstained.
• 11.4 Delivery and Distribution of Agenda packets - The City Council Agenda packets are prepared by the City Clerk's Office. Barring insurmountable difficulties, the Agenda packets will be made available to Council Members on Thursday afternoon preceding the Tuesday Regular City Council Meeting. • 11.6 Agenda Posting Locations - A copy of the City Council Agenda shall be posted at the following three locations; City Hall, 27215 Base Line, Highland, CA 92346; Highland Sam J. Racadio Library and Environmental Learning Center, 7863 Central Avenue, Highland, CA 92346; and Fire Station No. 1, 26974 Base Line, Highland, CA 92346.
• 13.2 Role of the City Clerk - The City Clerk is a person designated at City Council meetings for using the Hybrid Platform to ensure the recording of the City Council meeting and for interacting with the Hybrid Platform to receive and record public comments. The City Clerk works within the Hybrid Platform as the meeting host to queue speakers who desire to provide public comment, admit speakers into the meeting when it is their turn to speak and thereafter remove said speakers, interact with the speakers as needed, including muting and unmuting speakers, and close the queue when the public comment period ends. If a telephonic system is used, the City Clerk conducts the same or similar activities. The City clerk interacts with the Presiding Officer so that speakers who participates virtually or telephonically are called upon by the Presiding Officer to provide their comments. Motion carried 4-1, with Councilmember Timmer dissenting.
RESOLUTION NO. 2026-020
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND, CALIFORNIA, REPEALING RESOLUTION 2022-001, AND SETTING THE
DATE AND TIME FOR REGULAR CITY COUNCIL MEETINGS, AND
READOPTING RULES OF PROCEDURE FOR COUNCIL MEETINGS AND
RELATED FUNCTIONS AND ACTIVITIES, AND ADOPTING REASONABLE
ACCOMMODATION, TECHNOLOGY DISRUPTION AND MEETING DISRUPTION
POLICIES
5. City Manager Report and Comments (Work Program, Regional/Legislative/ Development Issues, Subcommittees, etc.)
City Manager Zamano stated the Sales Tax Ad Hoc Committee met on several occasions to give staff direction on how to proceed with a sales tax measure at the next regular City Council meeting on June 9. What will be brought forward is the consideration to put a measure of the ballot. It requires a 4/5ths vote in order to be placed on the November 2026 ballot.
4 City Council Adjourned Regular Meeting Minute s May 26, 2026
6. Councilmember Comments (Agency/Committee/AB 1234 Reports, District Updates, etc.)
Councilmember Timmer stated he attended the American Legion Post 421 Memorial Day service celebration held on May 25, 2026, at Highland Memorial Park. It was well attended and appreciated law enforcements attendance and the fly over helicopter was amazing.
He thanked staff for having the facility clean for the event.
Councilmember McCallon stated he attended the 2026 City-County Conference in Lake Arrowhead along with Mayor Lilburn and City Manager Zamano. The conference was informative, with a panel discussion on Artificial Intelligence (AI), encouraging cities to develop a policy on the use of AI by staff, particularly regarding open and closed AI platforms and the use of sensitive data. San Bernardino County discussed their Sparks Youth Employment Program, which aims to inspire and empower youth ages 16-24 years old. Through this program, youth can work in various county departments and gain hands- on experience while developing a sense of independence and self-worth through meaningful work. They also receive a fair wage while gaining invaluable experience.
Additionally, he, Mayor Pro Tem Saldana, and City Manager Zamano attended the Cal Cities joint luncheon meeting with the Desert Mountain Division, Inland Empire Division, and the Riverside County Division. The discussion was regarding law enforcement composed of Sheriff Dicus, Sheriff Bianco, and Police Chiefs from the cities of Palm Springs, Ontario, and Riverside. The focus was on the lack of state funding for Proposition 36 and encouraged cities to lobby Sacramento to provide the funds needed for mental health and drug addiction services. The Police Chiefs discussed the utilization of drones and real-time data centers within their respective cities, aiming to deploy drones to the site of the scene before deputies arrive. The drones can transmit situations back to real-time data centers, giving the arriving deputies information before arriving on scene.
Mayor Lilburn stated during the same City-County Conference,
Mike Burrows, Chief Executive Officer of the San Bernardino International Airport Authority (SBIAA) was a panelist and stated SBIAA has a drone program and will be very instrumental. As more things develop in the area, she believes there will be a big drone presence in the community in the near future. SBIAA will also host a World Cup soccer party. Once the details of the event are finalized, she will share the invitation with the City Council. She commended Costco for their generous support through Feeding America.
The collection of food through various nonprofit organizations that pickup supplies from designated food sites serving their communities. These food donations are then transported, laid out, and distributed to approximately 50 to 100 seniors daily. However, Feeding America's network does not consistently provide food to sites within Highland, nor do these sites routinely supply local Highland nonprofits. Costco was unaware their donations were not reaching Highland residents. They established a schedule involving a few days out of the week when the Highland Senior Center would collect food. Through their assistance, the Highland Senior Center was able to provide food to community members through the food commodities, thanks to Costco’s support. This was a lengthy process given that Costco is coordinating with a large organization such as Feeding America. I greatly appreciate their commitment to this cause. She also attended the 2026 City-County Conference where she had a few meetings with Joe Baca Senior, Joe Baca Jr., and Josie Gonzales. A lot of side meetings go on at these events so you get a lot accomplished.
5 City Council Adjourned Regular Meeting Minute s May 26, 2026
Lastly, she attended the American Legion Post 421 Memorial Day service celebration held on May 25, 2026, at Highland Memorial Park. She thanked everyone in attendance, including the helicopter flying over Memorial Park.
Announcements
None
Closed Session
At 6:56 p.m. City Attorney Marroquin read the City Council into closed session regarding the following:
CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Government Code Section 54956.9(d)(2)
A point has been reached, where, based on the opinion of the City Council, based on existing facts and circumstances, there is significant exposure to litigation against the City.
CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
Government Code Section 54956.9(d)(1)
Orian v. City of Highland, United States District Court Case Number 5:25-cv-02841-JGB-AGR
CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
Government Code Section 54956.9(d)(1)
Name of case: City if Highland v. Pathak, et. al, San Bernardino County Court Case Number CIVSB2521254
City Council reconvened into open session.
City Attorney Marroquin stated the City Council met in closed session on the following items:
Conference with legal counsel anticipated litigation. The City Council provided direction to staff, but no reportable action was taken.
Conference with two existing litigation matters, Orian v. City of Highland and City of Highland v. Pathak. Direction was provided to staff, but no reportable action was taken.
Adjourn
Mayor Lilburn adjourned the meeting in memory of Sheryl Johnson.
Submitted By: Approved By:
____________________________ ____________________________ Alondra Muñoz, CMC
City Clerk
Penny Lilburn
Mayor
6 Staff Report
to the City Council
Agenda
Item
No.4.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Prepared By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: Treasurer's Report for April 2026
Recommendation:
Receive and file the Treasurer’s Report for April 2026.
Fiscal Impact:
Cash and Investments:
General Fund $17,868,305.49
Special Revenue Funds $43,215,400.86
Internal Service Funds $ 6,255,112.90
Capital Projects Funds $42,454,892.14
Agency Funds $ 2,169,417.18
Housing Authority Fund $ 3,964,889.31
SARDA Funds $ 2,115,162.92
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
Increases in the checking account were due to revenues received plus funds wired from LAIF and CAMP. Decreases in the checking account were a result of payments to vendors, payroll and funds wired to LAIF, CAMP and U.S. Bank. Increases in the fiscal agent accounts (US Bank) resulted from interest and bond payment receipt. Decreases resulted in vendor payments and debt service payments. Increases in the CAMP account were due to interest received. Decreases were a result of funds being wired to the city’s checking account primarily for payment of public works projects. The maximum limit on regular accounts is $75M.
Attachments:
1. Treasurer's Report
2. Treasurer's Report Graph
3. Cash & Investments Graph
4. General Fund Reserves Graph
1 Attachment 1
Treasurer
’
s Report
2 CASH AND BANK ACCOUNTS:
Cash on Hand-Office Petty Cash & Change Fund Accounts 1,350.00 Wells Fargo Checking Account (reconciled book balance) 9,679,231.25
MATURITY PAR ORIGINAL
DESCRIPTION PERIOD YIELD VALUE COST
INVESTMENTS: LOCAL GOVERNMENT INVESTMENT POOLS
California Treasurer's Local Agency Investment Fund (LAIF) n/a 3.811% General Fund 6,844,120.87
Special Revenue Funds 29,292,888.00
Internal Service Funds 6,330,700.00
Capital Projects Funds 28,777,265.00
Total City LAIF Funds 71,244,973.87
Housing Authority Fund 4,101,425.91
Total Housing Authority LAIF Funds 4,101,425.91
Total LAIF Funds 75,346,399.78
California Asset Management Program (CAMP) n/a 3.780%
General Fund 11,888,907.52
Special Revenue Funds 6,159,713.00
Internal Service Funds 6,197,799.00
Capital Projects Funds 6,794,823.00
Total CAMP Funds 31,041,242.52
INVESTMENTS: FISCAL AGENT ACCOUNTS
US Bank Corporate Trust Services (Community Facilities Districts) Community Facilities District (CFD) 90-1
Administrative Expense Fund #128262-011
US Bank Money Market Account CUSIP #60934N872 n/a 3.30% 122,154.43 122,154.43 Fire Protection Expense Fund #128262-012
US Bank Money Market Account CUSIP #60934N872 n/a 3.30% 327,114.66 327,114.66 Police Protection Expense Fund #128262-013
US Bank Money Market Account CUSIP #60934N872 n/a 3.30% 120,988.09 120,988.09 Community Facilities District (CFD) 2001-1
Special Tax Fund #217795000
US Bank Money Market Account CUSIP #60934N872 n/a 3.30% 211,537.45 211,537.45 Interest Account #217795001
US Bank Money Market Account CUSIP #60934N872 n/a 3.24% 3.39 3.39 Principal Account #217795002
US Bank Money Market Account CUSIP #60934N872 n/a 3.30% 71.79 71.79 Administrative Expense Account #217795003
US Bank Money Market Account CUSIP #60934N872 n/a 3.30% 19,890.31 19,890.31 Surplus Fund #217795004
US Bank Money Market Account CUSIP #60934N872 n/a 3.30% 25,267.39 25,267.39 Community Facilities District (CFD) 2007-1
Administrative Expense Fund #260722000
US Bank Money Market Account CUSIP #60934N872 n/a 3.30% 7,348.47 7,348.47 Fire Expense Fund #260722001
US Bank Money Market Account CUSIP #60934N872 n/a 3.30% 15,908.10 15,908.10 Police Expense Fund #260722002
US Bank Money Market Account CUSIP #60934N872 n/a 3.30% 5,884.54 5,884.54 TOTAL INVESTMENTS US BANK (COMMUNITY FACILITIES DISTRICTS) 856,168.62 1 3) Market Value is $75,344,955.46 ($75,346,399.78 x 0.999980831).
CITY OF HIGHLAND
Treasurer's Report
as of April 30, 2026
1) Maximum limits on accounts are $75M City and $75M Housing Authority. 2) Market Value is based on the March 31, 2026 applicable percentage of 0.999980831 3 MATURITY PAR ORIGINAL
DESCRIPTION PERIOD YIELD VALUE COST
INVESTMENTS: FISCAL AGENT ACCOUNTS (continued)
US Bank Corporate Trust Services (SARDA)
2004B Tax Allocation Refunding Bonds
Special Fund 786709001
Federated Treasury Obligations CUSIP #60934N872 n/a 0.00% - - Interest Fund 786709002
Federated Treasury Obligations CUSIP #60934N872 n/a 0.00% - - Principal Fund 786709003
Federated Treasury Obligations CUSIP #60934N872 n/a 0.00% - - Reserve Fund 786709004
Federated Treasury Obligations CUSIP #60934N872 n/a 0.00% - - 2015A Tax Allocation Refunding Bonds
Special Fund 268777000
Federated Treasury Obligations CUSIP #60934N872 n/a 3.30% 2,488.84 2,488.84 Interest Fund 268777001
Federated Treasury Obligations CUSIP #60934N872 n/a 3.33% 4.21 4.21 Principal Fund 268777002
Federated Treasury Obligations CUSIP #60934N872 n/a 0.00% - - Reserve Fund 268777004
Federated Treasury Obligations CUSIP #60934N872 n/a 3.30% 1,081,051.18 1,081,051.18 Expense Account 268777006
Federated Treasury Obligations CUSIP #60934N872 n/a 3.30% 15,759.68 15,759.68 2017 Tax Allocation Refunding Bonds
Debt Service Fund 259928000
Federated Treasury Obligations CUSIP #60934N872 n/a 3.30% 17,995.72 17,995.72 Interest Fund 259928001
Federated Treasury Obligations CUSIP #60934N872 n/a 3.30% 323.99 323.99 Principal Fund 259928002
Federated Treasury Obligations CUSIP #60934N872 n/a 3.30% 1,165.01 1,165.01 Reserve Fund 259928004
Assured Guaranty Municipal Bond Insurance n/a 0.00% - - TOTAL INVESTMENTS US BANK (SARDA) 1,118,788.63
TOTAL CASH AND INVESTMENTS 118,043,180.80
SIGNED:_______________________________________ SIGNED:_______________________________________ Carlos Zamano
CITY MANAGER
2 All investments are placed in accordance with City of Highland's Investment Policy and Guidelines. The above summary provides sufficient cash flow liquidity to meet the next six month's estimated expenditures. This report is in accordance with Government Code Section 53646.
Leticia Nava-Cruz
DIRECTOR OF ADMINISTRATIVE
SERVICES/CITY TREASURER
4 Attachment
2 Treasurer
’
s Report
Graph
5 Cash
8.2%
LAIF
63.8%
CAMP
26.3%
Fiscal Agent
1.7%
Treasurer's Report
6 Attachment
3 Cash
and Investments
Graph
7 General Fund
15.14%
Special Revenue Funds
36.61%
Capital Projects Funds
35.97%
Successor Agency
1.79%
Housing Authority
3.36%
Internal Service Funds
5.30%
Agency Funds
1.84%
Cash & Investments
8 Attachment 4
General Fund Reserves Graph
9 Reserved-Compensated
Absences
3.0%
Reserved-Advances
2.4%
Reserved-Inventory
0.0%
Reserved-Encumbrances
0.1%Undesignated
0.6% Designated-Economic
Uncertainty
12.4%
Designated-Continuing
Appropriations
4.7%
Designated-
Vehicle/Equipment
Replacement
23.8%
Designated-NPL
16.4%
Designated-OPEB
2.9%
Designated-Capital Projects
2.0%
Designated-City Hall
2.5%
Designated-Fire Emergency
4.2%
Designated-Fire Facilities
19.7%
Designated-Tech.
Enhancements
1.7%
Designated-Service
Enhancements
3.5%
General Fund Reserves
10 Staff Report
to the City Council
Agenda
Item
No.5.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Prepared By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: Warrant Register No. 790
Recommendation:
Approve Warrant Register No. 790; Warrants in the amount of $5,873,835.97 and Payroll in the amount of $274,536.17.
Fiscal Impact:
The total of Cash and Expenditures is $6,148,372.14.
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
See printouts attached.
Attachments:
1. Warrant Register
2. Voucher List
1 Attachment 1
Warrant Register
2 Warrants:
5/5/2026 Ck#93602-93631 1,581,988.19
5/12/2026
Ck#93632-93665
1,394,961.80
5/15/2026
Payroll Wire #1156-1159
82,343.22
5/19/2026
Ck#93666-93713
382,404.65
5/26/2026
Ck#937714-93747
2,319,494.68
5/29/2026
Payroll Wire #1155,1160-1163 & Ck#93748-93752
112,643.43
5,873,835.97$
Payroll:
5/15/2026 145,739.64
5/15/2026 278.07
5/29/2026
Direct Deposits #16402-16451
128,179.19
5/29/2026
339.27
274,536.17$
6,148,372.14$
Larry McCallon Carlos Zamano
Finance Subcommittee City Manager
Jimmy Saldana Leticia Nava-Cruz
Finance Subcommittee Director of Administrative
Services/City Treasurer
Ck #783
Total Payroll
Total Warrants & Payroll
APPROVED BY:
CITY OF HIGHLAND
WARRANT REGISTER #790
June 9, 2026
Total Warrants
Direct Deposits #16352-16401
Ck #782
3 Attachment 2
Voucher Lists
4 05/05/2026
Voucher List
CITY OF HIGHLAND
1 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93602
5/5/2026
004206 #1 SON PLUMBING INC
LIBRARY:LEAK REPAIR
LIBRARY:LEAK REPAIR
001.6000.4070
4,785.42
YMCA:BACKFLOW TESTING
YMCA:BACKFLOW TESTING
001.6000.4030
1,133.90
Total
:
5,919.32
93603
5/5/2026
005737 AGA ENGINEERS, INC.
GREENSPOT AT CALHOUN RD SIGNAL
GREENSPOT AT CALHOUN RD SIGNAL
001.3200.4551
1,320.00
Total
:
1,320.00
93604
5/5/2026
006389 AMERIFLEX
FSA:WIRZ 4/27/26
FSA:WIRZ 4/27/26
001.1182
4.95 Total
:
4.95 93605
5/5/2026
001072 AUTO ZONE, INC.
VEH#110:MAINT
VEH#110:MAINT
004.8310.4240
689.28
Total
:
689.28
93606
5/5/2026
005516 BASE HILL, INC.
JANITORIAL SVC-APR
CITY HALL-APR
042.9510.4504
1,808.80
CC-APR
042.9510.4504
360.14
AURANTIA PARK-APR
001.6000.4504
1,683.73
COMMUNITY PARK-APR
001.6000.4504
2,759.98
POLICE DEPT-APR
001.2000.4504
1,250.64
Total
:
7,863.29
93607
5/5/2026
000213 DAILY JOURNAL CORPORATION
ORD 480 ADOP:NEWSPAPER PUB
5 05/05/2026
Voucher List
CITY OF HIGHLAND
2 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93607
5/5/2026
(Continued)
000213 DAILY JOURNAL CORPORATION
ORD 480 ADOP:NEWSPAPER PUB
001.1200.4300
583.48
ORD 481 SUMM ADOP:NEWSPAPER PUB
ORD 481 SUMM ADOP:NEWSPAPER PUB
001.1200.4300
453.94
EXT 26001 HRG NOTICE:NEWSPAPER PUB
EXT 26001 HRG NOTICE:NEWSPAPER PUB
001.1200.4300
459.02
Total
:
1,496.44
93608
5/5/2026
001230 DEPARTMENT OF FORESTRY
FIRE SVC 10/25 TO 12/25 ACTUAL
FIRE SVC 10/25 TO 12/25 ACTUAL
029.2100.4569
1,116,442.30
Total
:
1,116,442.30
93609
5/5/2026
000085 EAST VALLEY WATER DISTRICT
LMD 04-APR
LMD 04-APR
012.8500.4030
87.48 POLICE STATION-APR
POLICE STATION-APR
001.2000.4030
244.33
POLICE STATION-APR
POLICE STATION-APR
001.2000.4030
825.91
LMD 29-APR
LMD 29-APR
012.8500.4030
153.96
CITY HALL-APR
CITY HALL-APR
042.9510.4030
284.44
LMD 15A-APR
LMD 15A-APR
012.8500.4030
371.36
LMD 07-APR
LMD 07-APR
012.8500.4030
117.93
BASELINE MEDIAN-APR
6 05/05/2026
Voucher List
CITY OF HIGHLAND
3 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93609
5/5/2026
(Continued)
000085 EAST VALLEY WATER DISTRICT
BASELINE MEDIAN-APR
004.8310.4030
233.08
FS#1-APR
FS#1-APR
029.2100.4030
98.00 FS#1-APR
028.2050.4030
98.00 LMD 21-B-APR
LMD 21-B-APR
012.8500.4030
454.08
FS#2-APR
FS#2-APR
029.2100.4030
153.79
FS#2-APR
028.2050.4030
153.79
AURANTIA PK-APR
AURANTIA PK-APR
001.6000.4030
1,864.53
LMD 44-APR
LMD 44-APR
012.8500.4030
1,451.21
LMD 15-B-APR
LMD 15-B-APR
012.8500.4030
357.68
FS#3 FS-APR
FS#3 FS-APR
029.2100.4030
11.79 FS#3 FS-APR
028.2050.4030
11.78 FS#2 FS-APR
FS#2 FS-APR
029.2100.4030
11.04 FS#2 FS-APR
028.2050.4030
11.04 BASELINE MEDIAN-APR
BASELINE MEDIAN-APR
004.8310.4030
358.73
7 05/05/2026
Voucher List
CITY OF HIGHLAND
4 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93609
5/5/2026
(Continued)
000085 EAST VALLEY WATER DISTRICT
LMD 73-APR
LMD 73-APR
012.8500.4030
91.47 LMD 37-APR
LMD 37-APR
012.8500.4030
399.46
FS#3 DOM-APR
FS#3 DOM-APR
028.2050.4030
282.00
FS#3 DOM-APR
029.2100.4030
282.00
LMD 21-A-APR
LMD 21-A-APR
012.8500.4030
106.86
POLICE STATION FS-APR
POLICE STATION FS-APR
001.2000.4030
23.57 FS#3 IRR-APR
FS#3 IRR-APR
029.2100.4030
40.72 FS#3 IRR-APR
028.2050.4030
40.72 BOULDER MEDIAN-APR
BOULDER MEDIAN-APR
004.8310.4030
3,425.69
POLICE STATION-APR
POLICE STATION-APR
001.2000.4030
23.57 CITY HALL FS-APR
CITY HALL FS-APR
042.9510.4030
22.08 Total
:
12,092.09
93610
5/5/2026
005018 FLYERS ENERGY, LLC
FUEL-APR
FUEL-APR
001.2000.4220
6,296.98
FUEL-APR
8 05/05/2026
Voucher List
CITY OF HIGHLAND
5 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93610
5/5/2026
(Continued)
005018 FLYERS ENERGY, LLC
001.4200.4220
53.98 FUEL-APR
001.4600.4220
205.06
FUEL-APR
001.6000.4220
182.85
FUEL-APR
004.8310.4220
685.89
FUEL-APR
028.2050.4220
1,184.72
FUEL-APR
029.2100.4220
1,184.72
FUEL-APR
042.9510.4220
45.72 Total
:
9,839.92
93611
5/5/2026
006412 GENTRY GENERAL ENGINEERING,INC
FAC25002 TRASH ENCLOSURE PROJECT
FAC25002 TRASH ENCLOSURE PROJECT
007.8330.6803
128,067.00
FAC25002 TRASH ENCLOSURE PROJECT RET
007.1350
-6,403.35
Total
:
121,663.65
93612
5/5/2026
002845 GRAINGER INC
CORP YARD:RADIO RECEIVER
CORP YARD:RADIO RECEIVER
004.8310.4206
447.91
COMM PK:SNACK BAR PLUMBING REPAIR
COMM PK:SNACK BAR PLUMBING REPAIR
001.6000.4070
369.12
LIBRARY:REPLACE EXIT SIGN
LIBRARY:REPLACE EXIT SIGN
001.6000.4070
823.17
COMM PK:PARK RESTROOM SIGNS
COMM PK:PARK RESTROOM SIGNS
001.6000.4206
151.18
Total
:
1,791.38
93613
5/5/2026
006187 GREASE MONKEY #977
VEH#128:MAINT
9 05/05/2026
Voucher List
CITY OF HIGHLAND
6 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93613
5/5/2026
(Continued)
006187 GREASE MONKEY #977
VEH#128:MAINT
042.9510.4240
104.40
Total
:
104.40
93614
5/5/2026
004453 HARRIS & ASSOCIATES
ENG ASSESSMENT FEES 3/1/26-4/4/26
PARKS ENG ASSESSMENT FEES 3/1/26-4/4/26
016.8540.4550
260.00
TRAILS ENG ASSESSMENT FEES 3/1/26-4/4/26
015.8530.4550
260.00
LMD ENG ASSESSMENT FEES 3/1/26-4/4/26
012.8500.4550
1,236.00
STL ENG ASSESSMENT FEES 3/1/26-4/4/26
013.8510.4550
2,461.60
SDMD ENG ASSESSMENT FEES 3/1/26-4/4/26
SDMD ENG ASSESSMENT FEES 3/1/26-4/4/26
024.8470.4550
2,000.00
PARAMEDIC TAX ADMIN 26/27
PARAMEDIC TAX ADMIN 26/27
028.2050.4550
515.00
Total
:
6,732.60
93615
5/5/2026
003947 HDR ENGINEERING, INC.
STR17002 CCF(2017)PE-JAN
STR17002 CCF(2017)PE-JAN
027.8490.6550
1,960.00
STR17002 CCF(2017)PE-FEB
STR17002 CCF(2017)PE-FEB
027.8490.6550
1,237.50
STR17002 CCF(2017)PE-MAR
STR17002 CCF(2017)PE-MAR
027.8490.6550
562.50
Total
:
3,760.00
93616
5/5/2026
000662 HI WAY SAFETY INC
STREET SIGNS
STREET SIGNS
004.8310.4206
300.17
Total
:
300.17
10 05/05/2026
Voucher List
CITY OF HIGHLAND
7 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93617
5/5/2026
006343 INTERMEDIA.NET INC.
VOIP-MAY
VOIP-MAY
042.9510.4533
2,504.21
Total
:
2,504.21
93618
5/5/2026 006489 JOHNSON CONTROLS BUILDING, SOLUTIONS LLCPD:HVAC OPERATING SYS CNTRLS PD:HVAC OPERATING SYS CNTRLS
007.8330.6040
23,990.20
Total
:
23,990.20
93619
5/5/2026
000127 K & L HARDWARE
CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206
28.83 CORP YARD:DUST PAN
CORP YARD:DUST PAN
004.8310.4206
28.00 Total
:
56.83 93620
5/5/2026
000207 KONICA MINOLTA
COPIER & PRINTER AGRMNT-APR
COPIER & PRINTER AGRMNT-APR
042.9510.4205
4,026.76
Total
:
4,026.76
93621
5/5/2026
005326 RP LANDSCAPE & IRRIGATION
LMD LANDSCAPING MAINT-APR
LMD 00 BASELINE LANDSCAPING MAINT-APR
012.8500.4585
330.60
LMD 00 YARNELL LANDSCAPING MAINT-APR
012.8500.4585
202.11
LMD 01 LANDSCAPING MAINT-APR
012.8500.4585
172.90
LMD 01B LANDSCAPING MAINT-APR
012.8500.4585
172.90
LMD 02 LANDSCAPING MAINT-APR
012.8500.4585
797.90
LMD 03A-APR
012.8500.4585
155.37
LMD 03B-APR
012.8500.4585
155.37
11 05/05/2026
Voucher List
CITY OF HIGHLAND
8 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93621
5/5/2026
(Continued)
005326 RP LANDSCAPE & IRRIGATION
LMD 04-APR
012.8500.4585
46.73 LMD 05-APR
012.8500.4585
97.34 LMD 07-APR
012.8500.4585
85.27 LMD 08-APR
012.8500.4585
192.76
LMD 09-APR
012.8500.4585
1,174.07
LMD 10-APR
012.8500.4585
2,288.54
LMD 11-APR
012.8500.4585
547.89
LMD 13-APR
012.8500.4585
143.69
LMD 15-APR
012.8500.4585
529.20
LMD 16-APR
012.8500.4585
56.07 LMD 17-APR
012.8500.4585
711.44
LMD 20 BASELINE-APR
012.8500.4585
220.79
LMD 30-APR
012.8500.4585
867.98
LMD 31-APR
012.8500.4585
575.93
LMD 34-APR
012.8500.4585
330.60
LMD 35-APR
012.8500.4585
239.49
LMD 36-APR
012.8500.4585
353.97
LMD 37-APR
012.8500.4585
435.74
12 05/05/2026
Voucher List
CITY OF HIGHLAND
9 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93621
5/5/2026
(Continued)
005326 RP LANDSCAPE & IRRIGATION
LMD 39-APR
012.8500.4585
558.40
LMD 43-APR
012.8500.4585
202.10
LMD 44-APR
012.8500.4585
2,996.49
LMD 47-APR
012.8500.4585
232.47
LMD 48-APR
012.8500.4585
2,445.09
LMD 54-APR
012.8500.4585
625.00
LMD 55-APR
012.8500.4585
552.56
LMD 59-APR
012.8500.4585
68.92 LMD 61-APR
012.8500.4585
389.01
LMD 63-APR
012.8500.4585
143.69
LMD 70-APR
012.8500.4585
669.39
LMD 76-APR
012.8500.4585
202.10
LMD 68-APR
012.8500.4585
599.29
LMD 69-APR
012.8500.4585
137.84
LMD 20 STREATER-APR
012.8500.4585
171.72
LMD 21-APR
012.8500.4585
169.66
LMD 22-APR
012.8500.4585
202.10
LMD 24-APR
012.8500.4585
75.93 13
05/05/2026
Voucher List
CITY OF HIGHLAND
10 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93621
5/5/2026
(Continued)
005326 RP LANDSCAPE & IRRIGATION
LMD 25-APR
012.8500.4585
213.78
LMD 29-APR
012.8500.4585
213.78
LMD 73-APR
012.8500.4585
313.08
LMD 79-APR
012.8500.4585
294.12
FACILITIES/PARKS-APR
POLICE STATION LANDSCAPE MAINT-APR
001.2000.4585
579.00
CITY HALL LANDSCAPING MAINT-APR
042.9510.4585
579.00
LIBRARY LANDSCAPING MAINT-APR
001.6000.4585
694.80
YMCA LANDSCAPING MAINT-APR
001.6000.4585
694.80
CORP YARD LANDSCAPING MAINT-APR
004.8310.4585
463.20
AURANTIA PK LANDSCAPING MAINT-APR
001.6000.4585
1,080.41
COMMUNITY PK LANDSCAPING MAINT-APR
001.6000.4585
4,274.18
CANYON OAK PK LANDSCAPING MAINT-APR
016.8540.4585
412.25
CUNNINGHAM PK LANDSCAPING MAINT-APR
016.8540.4585
524.57
SEELEY PK LANDSCAPING MAINT-APR
016.8540.4585
346.24
OAK CREEK PK LANDSCAPING MAINT-APR
016.8540.4585
643.84
MEMORIAL PK LANDSCAPING MAINT-APR
001.6000.4585
463.20
BOULDER MEDIAN LANDSCAPING MAINT-APR
004.8310.4585
2,867.21
Total
:
35,983.87
14 05/05/2026
Voucher List
CITY OF HIGHLAND
11 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93622
5/5/2026
006468 RUSH TRUCK CENTER
2025 FORD F150 LIGHTNING PRO W/HEADACHE
VEH#150 2025 FORD F150
023.3890.6060
65,768.48
2025 FORD F150 LIGHTNING PRO W/HEADACHE
VEH#149 2025 FORD F150
007.8330.6060
65,768.48
Total
:
131,536.96
93623
5/5/2026
000845 SB CO LAND USE SERVICES DEPT
FIRE HAZARD ABATEMENT 5/1/25-4/30/26
FIRE HAZARD ABATEMENT 5/1/25-4/30/26
029.2100.4545
25,046.08
Total
:
25,046.08
93624
5/5/2026
005731 SITEONE LANDSCAPE SUPPLY, LLC
COMM PK:IRRIG REPAIRS
COMM PK:IRRIG REPAIRS
001.6000.4206
1,460.48
PARKS IRRIG PARTS
CUNNINGHAM PK:IRRIG PARTS
016.8540.4206
308.46
OAK CREEK PK:IRRIG PARTS
016.8540.4206
154.23
CANYON OAKS PK:IRRIG PARTS
016.8540.4206
154.22
MEMORIAL PK:IRRIG REPAIR
MEMORIAL PK:IRRIG REPAIR
001.6000.4206
22.55 CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206
147.68
Total
:
2,247.62
93625
5/5/2026
000204 SOCALGAS
FS#2-APR
FS#2-APR
028.2050.4020
34.58 FS#2-APR
029.2100.4020
34.57 CITY HALL-APR
CITY HALL-APR
15 05/05/2026
Voucher List
CITY OF HIGHLAND
12 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93625
5/5/2026
(Continued)
000204 SOCALGAS
042.9510.4020
14.46 POLICE-APR
POLICE-APR
001.2000.4020
1,805.68
FS#3-APR
FS#3-APR
028.2050.4020
35.27 FS#3-APR
029.2100.4020
35.27 FS#1-APR
FS#1-APR
028.2050.4020
33.48 FS#1-APR
029.2100.4020
33.48 Total
:
2,026.79
93626
5/5/2026
000203 SOUTHERN CALIFORNIA EDISON
POLICE STATION-APR
POLICE STATION-APR
001.2000.4010
7,187.65
EVC STATIONS-APR
EVC STATIONS-APR
042.9510.4012
6,683.11
CITY HALL-APR
CITY HALL-APR
042.9510.4010
1,122.30
CORP YARD-APR
CORP YARD-APR
004.8310.4010
785.06
FS#1-3-APR
FS#3-APR
028.2050.4010
644.54
FS#3-APR
029.2100.4010
644.54
FS#1-APR
028.2050.4010
512.01
FS#1-APR
029.2100.4010
512.01
16 05/05/2026
Voucher List
CITY OF HIGHLAND
13 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93626
5/5/2026
(Continued)
000203 SOUTHERN CALIFORNIA EDISON
FS#2-APR
028.2050.4010
409.40
FS#2-APR
029.2100.4010
409.40
LIBRARY/ELC-APR
LIBRARY/ELC-APR
001.6000.4010
6,736.51
Total
:
25,646.53
93627
5/5/2026
001086 STK ARCHITECTURE, INC.
FAC25001 DES DIF-FEB
FAC25001 DES DIF-FEB
007.8330.6803
6,000.00
Total
:
6,000.00
93628
5/5/2026
004920 TKE ENGINEERING
GENERAL ENG SVCS-JAN
GENERAL ENG SVCS-JAN
023.3890.4550
1,005.00
SWK19001 NP MSRI-JAN
SWK19001 NP MSRI-JAN
017.8350.6545
3,145.00
GENERAL ENG SVCS-FEB
GENERAL ENG SVCS-FEB
023.3890.4550
247.50
SWK19001 NP MSRI-FEB
SWK19001 NP MSRI-FEB
017.8350.6545
1,985.00
GENERAL ENG SVCS-MAR
GENERAL ENG SVCS-MAR
023.3890.4550
302.50
Total
:
6,685.00
93629
5/5/2026
000086 TYLER TECHNOLOGIES, INC
EERP MIGRATION 4/14/26
EERP MIGRATION 4/14/26
007.8330.6070
1,400.00
Total
:
1,400.00
93630
5/5/2026
000231 VISTA PAINT CORP
COMM PK:GRAFFITI REPAIRS
17 05/05/2026
Voucher List
CITY OF HIGHLAND
14 9:14:18AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93630
5/5/2026
(Continued)
000231 VISTA PAINT CORP
COMM PK:GRAFFITI REPAIRS
001.6000.4206
358.94
GRAFFITI REMOVAL
GRAFFITI REMOVAL
001.6010.4206
220.87
Total
:
579.81
93631
5/5/2026
006001 YUNEX LLC
DEL ROSA & 9TH:CABINET KD
DEL ROSA & 9TH:CABINET KD
013.8510.4664
24,237.74
Total
:
24,237.74
Bank total :
1,581,988.19
30 Vouchers for bank code
:
wfb
1,581,988.19
Total vouchers
:
Vouchers in this report
30 18
05/12/2026
Voucher List
CITY OF HIGHLAND
1 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93632
5/12/2026
000014 ALL CITY MANAGEMENT SERVICES
CROSSING GUARD SVC:4/12-4/25/26
CROSSING GUARD SVC:4/12-4/25/26
002.8200.4530
4,155.60
Total
:
4,155.60
93633
5/12/2026
005771 AMAZON CAPITAL SERVICES
IT:USB CHARGING BLOCK
IT:USB CHARGING BLOCK
042.9510.4200
54.28 FS#1:STATION SUPPLIES
FS#1:STATION SUPPLIES
028.2050.4055
112.27
FS#1:STATION SUPPLIES
029.2100.4055
112.25
100% RECYCLED MULTIFOLD HAND TOWELS & BA
100% RECYCLED HAND TOWELS
028.2050.4055
36.44 100% RECYCLED HAND TOWELS
029.2100.4055
36.42 100% RECYCLED BATHROOM TISSUE
028.2050.4055
96.23 100% RECYCLED BATHROOM TISSUE
029.2100.4055
96.21 MISC SUPPLIES
028.2050.4055
15.05 MISC SUPPLIES
029.2100.4055
15.05 100% WRITING PADS/AIR DUSTER/BATTERIES
100% WRITING PADS/AIR DUSTER/BATTERIES
001.1200.4200
70.93 PENS
001.1450.4200
24.38 12 PK BATTERIES
12 PK BATTERIES
042.9510.4200
25.75 Total
:
695.26
93634
5/12/2026
006389 AMERIFLEX
FSA:WIRZ,LUDOLPH,MORGAN
19 05/12/2026
Voucher List
CITY OF HIGHLAND
2 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93634
5/12/2026
(Continued)
006389 AMERIFLEX
FSA:WIRZ 5/3/26
001.1182
35.00 FSA:LUDOLPH 5/4/26
001.1182
299.00
FSA:MORGAN 5/6/26
001.1182
114.99
Total
:
448.99
93635
5/12/2026
005516 BASE HILL, INC.
JANITORIAL SVC-MAR
CITY HALL-MAR
042.9510.4504
1,808.80
CC-MAR
042.9510.4504
360.14
AURANTIA PARK-MAR
001.6000.4504
1,683.73
COMMUNITY PARK-MAR
001.6000.4504
2,759.98
POLICE DEPT-MAR
001.2000.4504
1,250.64
Total
:
7,863.29
93636
5/12/2026
000143 COMMUNITY WORKS DESIGN GROUP
PLAN CHECK-MAR
GENERAL SVCS PLAN CHECK-MAR
001.4100.4547
775.00
DRA21007 PLAN CHECK-MAR
DRA21007 PLAN CHECK-MAR
001.4100.4547
498.35
Total
:
1,273.35
93637
5/12/2026
005859 COUNTY OF SAN BERNARDINO DEPT
RADIO ACCESS-FEB
RADIO ACCESS-FEB
028.2050.4209
592.90
RADIO ACCESS-FEB
029.2100.4209
592.90
RADIO ACCESS-MAR
RADIO ACCESS-MAR
028.2050.4209
592.90
20 05/12/2026
Voucher List
CITY OF HIGHLAND
3 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93637
5/12/2026
(Continued)
005859 COUNTY OF SAN BERNARDINO DEPT
RADIO ACCESS-MAR
029.2100.4209
592.90
Total
:
2,371.60
93638
5/12/2026
000213 DAILY JOURNAL CORPORATION
ORD483 ADOP:NEWSPAPER PUB
ORD483 ADOP:NEWSPAPER PUB
001.1200.4300
779.06
AB 2561 HRG NOTICE:NEWSPAPER PUB
AB 2561 HRG NOTICE:NEWSPAPER PUB
001.1200.4300
227.88
MEDIC TAX HRG:NEWSPAPER PUB
MEDIC TAX HRG:NEWSPAPER PUB
001.1200.4300
248.20
EXT26002 HRG NOTICE:NEWSPAPER PUB
EXT26002 HRG NOTICE:NEWSPAPER PUB
001.1200.4300
375.20
EXT26003 HRG NOTICE:NEWSPAPER PUB
EXT26003 HRG NOTICE:NEWSPAPER PUB
001.1200.4300
372.66
Total
:
2,003.00
93639
5/12/2026
006259 DEPENDABLE BREAK ROOM SOLUTION
CITY HALL:COFFEE
CITY HALL:COFFEE
042.9510.4200
239.81
COUNCIL:COOLER RENTAL
COUNCIL:COOLER RENTAL
042.9510.4200
18.32 CITY HALL:COOLER RENTAL
CITY HALL:COOLER RENTAL
042.9510.4200
43.09 CITY HALL:MONTHLY COFFEE
CITY HALL:MONTHLY COFFEE
042.9510.4200
49.50 Total
:
350.72
93640
5/12/2026
000085 EAST VALLEY WATER DISTRICT
BOULDER MEDIAN-APR
BOULDER MEDIAN-APR
21 05/12/2026
Voucher List
CITY OF HIGHLAND
4 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93640
5/12/2026
(Continued)
000085 EAST VALLEY WATER DISTRICT
004.8310.4030
220.36
BOULDER MEDIAN-APR
BOULDER MEDIAN-APR
004.8310.4030
141.84
BEATTIE-IRRIGATION-APR
BEATTIE-IRRIGATION-APR
001.6000.4030
504.83
LMD 48B-APR
LMD 48B-APR
012.8500.4030
1,959.79
LMD 02-E-APR
LMD 02-E-APR
012.8500.4030
993.36
LMD 48C-APR
LMD 48C-APR
012.8500.4030
808.06
LMD 31-APR
LMD 31-APR
012.8500.4030
501.26
LMD 00-BASELINE-APR
LMD 00-BASELINE-APR
012.8500.4030
280.80
LMD 22-APR
LMD 22-APR
012.8500.4030
258.36
LMD 03-YARNELL-APR
LMD 03-YARNELL-APR
012.8500.4030
51.28 LMD 02-A-APR
LMD 02-A-APR
012.8500.4030
84.10 LMD 03-BASELINE-APR
LMD 03-BASELINE-APR
012.8500.4030
123.72
LMD 20-BASELINE-APR
LMD 20-BASELINE-APR
012.8500.4030
350.83
22 05/12/2026
Voucher List
CITY OF HIGHLAND
5 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93640
5/12/2026
(Continued)
000085 EAST VALLEY WATER DISTRICT
LMD 01-A-APR
LMD 01-A-APR
012.8500.4030
81.44 LMD 70-APR
LMD 70-APR
012.8500.4030
156.94
LMD 36-APR
LMD 36-APR
012.8500.4030
2,990.70
LMD 35-APR
LMD 35-APR
012.8500.4030
123.00
LMD 06-APR
LMD 06-APR
012.8500.4030
54.26 LMD 01-B-APR
LMD 01-B-APR
012.8500.4030
120.70
LMD 48-APR
LMD 48-APR
012.8500.4030
1,234.11
LMD 30-APR
LMD 30-APR
012.8500.4030
737.13
LMD 68/69-APR
LMD 68/69-APR
012.8500.4030
1,314.89
LMD 39-APR
LMD 39-APR
012.8500.4030
907.17
CANYON OAKS PK-APR
CANYON OAKS PK-APR
016.8540.4030
1,217.14
LMD 02-B-APR
LMD 02-B-APR
012.8500.4030
300.30
LMD 13-APR
23 05/12/2026
Voucher List
CITY OF HIGHLAND
6 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93640
5/12/2026
(Continued)
000085 EAST VALLEY WATER DISTRICT
LMD 13-APR
012.8500.4030
282.18
LMD 02-D-APR
LMD 02-D-APR
012.8500.4030
137.22
LMD 02-C-APR
LMD 02-C-APR
012.8500.4030
262.01
LMD 08-APR
LMD 08-APR
012.8500.4030
273.12
LMD 48C-IRR-APR
LMD 48C-IRR-APR
012.8500.4030
608.05
LMD 20-STREATER-APR
LMD 20-STREATER-APR
012.8500.4030
156.98
LMD 70 IRRIGATION-APR
LMD 70 IRRIGATION-APR
012.8500.4030
731.37
LMD 79-APR
LMD 79-APR
012.8500.4030
141.26
Total
:
18,108.56
93641
5/12/2026
002190 ENGINEERING RESOURCES OF SO CA
SDR19001 DES DIF FLOOD-MAR
SDR19001 DES DIF FLOOD-MAR
007.8330.6600
3,591.25
Total
:
3,591.25
93642
5/12/2026
006480 FAMILY APPLIANCE REPAIR
FS#1:WASHER REPAIR
FS#1:WASHER REPAIR
028.2050.4245
97.50 FS#1:WASHER REPAIR
029.2100.4245
97.50 Total
:
195.00
24 05/12/2026
Voucher List
CITY OF HIGHLAND
7 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93643
5/12/2026
000090 FEDEX
OVERNIGHT MAIL
OVERNIGHT MAIL
001.1450.4210
14.75 Total
:
14.75 93644
5/12/2026
005567 FIRE APPARATUS SOLUTIONS
ME543:TURN SIGNAL REPAIRS
ME543:TURN SIGNAL REPAIRS
028.2050.4240
202.11
ME543:TURN SIGNAL REPAIRS
029.2100.4240
202.11
FS#1:PARTS
FS#1:PARTS
028.2050.4240
69.57 FS#1:PARTS
029.2100.4240
69.56 Total
:
543.35
93645
5/12/2026
005358 FLEET SERVICES INC
FS#2:DEF
FS#2:DEF
028.2050.4220
121.45
FS#2:DEF
029.2100.4220
121.44
Total
:
242.89
93646
5/12/2026
004453 HARRIS & ASSOCIATES
DIAGRAM PROJECT-NOV-DEC
DIAGRAM PROJECT-NOV-DEC
024.8470.4550
562.25
DIAGRAM PROJECT-NOV-DEC
016.8540.4550
279.50
DIAGRAM PROJECT-NOV-DEC
015.8530.4550
279.50
PUBLIC SAFETY CFD FISCAL/IMPACT-NOV-DEC
PUBLIC SAFETY CFD FISCAL/IMPACT-NOV-DEC
023.3890.4550
1,747.50
Total
:
2,868.75
93647
5/12/2026
001193 LIFE ASSIST, INC.
FS#1-3:GLOVES
FS#1-3:GLOVES
25 05/12/2026
Voucher List
CITY OF HIGHLAND
8 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93647
5/12/2026
(Continued)
001193 LIFE ASSIST, INC.
028.2050.4207
517.20
Total
:
517.20
93648
5/12/2026
006454 PEREZ, RICHARD
SF GRANT PRG:8009 CHURCH ST
SF GRANT PRG:8009 CHURCH ST
010.3830.4349
265.08
Total
:
265.08
93649
5/12/2026
002511 RECORDER-CLERK CO OF SB
DOCUMENT RECORDING-MAY
DOCUMENT RECORDING-MAY
001.1200.4506
38.00 Total
:
38.00 93650
5/12/2026
000030 SAN BERNARDINO COUNTY SHERIFFS
POLICE SVC-MAY
POLICE SVC-MAY
001.2000.4560
1,252,028.00
Total
:
1,252,028.00
93651
5/12/2026
003713 SATCOM GLOBAL LTD.
SATELLITE PHONE-APR
SATELLITE PHONE-APR
028.2050.4061
28.61 SATELLITE PHONE-APR
029.2100.4061
28.60 SATELLITE PHONE-APR
001.2000.4061
57.21 SATELLITE PHONE-APR
042.9510.4061
61.11 Total
:
175.53
93652
5/12/2026
000487 SMART & FINAL
BREAKROOM SUPPLIES
BREAKROOM SUPPLIES
042.9510.4200
72.75 Total
:
72.75 93653
5/12/2026
000203 SOUTHERN CALIFORNIA EDISON
ST LIGHT ACQUISITION-SALES PH 1-APR
ST LIGHT ACQUISITION-SALES PH 1-APR
013.8510.4011
16,620.52
LS1:VARIOUS-APR
26 05/12/2026
Voucher List
CITY OF HIGHLAND
9 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93653
5/12/2026
(Continued)
000203 SOUTHERN CALIFORNIA EDISON
LS1:VARIOUS-APR
013.8510.4011
9,888.10
LS2: VARIOUS-APR
LS2: VARIOUS-APR
013.8510.4011
1,256.54
LS3-27477 1/2 BASELINE ST-APR
LS3-27477 1/2 BASELINE ST-APR
013.8510.4011
17.33 Total
:
27,782.49
93654
5/12/2026
000203 SOUTHERN CALIFORNIA EDISON
LS3:VARIOUS-APR
LS3: VARIOUS-APR
013.8510.4011
1,765.08
SIGNALS:VARIOUS-APR
SIGNALS:VARIOUS-APR
004.8310.4580
3,788.59
Total
:
5,553.67
93655
5/12/2026
000203 SOUTHERN CALIFORNIA EDISON
CUNNINGHAM PK-APR
CUNNINGHAM PK-APR
016.8540.4010
16.82 AURANTIA PK-APR
AURANTIA PK-APR
001.6000.4010
107.52
CANYON OAK-APR
CANYON OAK-APR
016.8540.4010
26.34 CITY HALL-APR
CITY HALL-APR
042.9510.4010
776.59
LS3:VARIOUS-APR
LS3:VARIOUS-APR
013.8510.4011
480.66
BASELINE MEDIAN-APR
BASELINE MEDIAN-APR
004.8310.4010
182.99
SIGNALS:VARIOUS-APR
27 05/12/2026
Voucher List
CITY OF HIGHLAND
10 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93655
5/12/2026
(Continued)
000203 SOUTHERN CALIFORNIA EDISON
SIGNALS:VARIOUS-APR
004.8310.4580
278.97
Total
:
1,869.89
93656
5/12/2026
001086 STK ARCHITECTURE, INC.
FAC25001 DES GF-APR
FAC25001 DES GF-APR
001.1600.6030
8,305.00
Total
:
8,305.00
93657
5/12/2026
006405 SUPERIOR MEDICAL
ILLEGAL DUMPED SHARPS
ILLEGAL DUMPED SHARPS
001.4200.4596
60.00 Total
:
60.00 93658
5/12/2026
005823 THE ECOHERO SHOW LLC
CALREC25:CLASS PRESENTATION
CALREC25:CLASS PRESENTATION
027.8490.4349
1,040.00
Total
:
1,040.00
93659
5/12/2026
004920 TKE ENGINEERING
BRG07001 NP RDA07-JAN
BRG07001 NP RDA07-JAN
010.3830.6813
4,704.00
BRG12001 PM GCF-JAN
BRG12001 PM GCF-JAN
007.8330.6813
1,248.00
ICH17004 NP GCF-JAN
ICH17004 NP GCF-JAN
023.3890.6813
240.00
STR17002 PE CCF(2017)-JAN
STR17002 PE CCF(2017)-JAN
027.8490.6550
3,168.00
BRG07001 NP RDA07-FEB
BRG07001 NP RDA07-FEB
010.3830.6813
7,968.00
BRG12001 PM GCF-FEB
BRG12001 PM GCF-FEB
007.8330.6813
1,584.00
ICH17004 NP GCF-FEB
28 05/12/2026
Voucher List
CITY OF HIGHLAND
11 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93659
5/12/2026
(Continued)
004920 TKE ENGINEERING
ICH17004 NP GCF-FEB
023.3890.6813
1,632.00
STR17002 PE CCF(2017)-FEB
STR17002 PE CCF(2017)-FEB
027.8490.6550
3,504.00
BRG07001 NP RDA07-MAR
BRG07001 NP RDA07-MAR
010.3830.6813
4,080.00
BRG12001 PM GCF-MAR
BRG12001 PM GCF-MAR
007.8330.6813
4,848.00
STR17002 PE CCF(2017)-MAR
STR17002 PE CCF(2017)-MAR
027.8490.6550
1,680.00
Total
:
34,656.00
93660
5/12/2026
003689 TPX COMMUNICATIONS
POLICE DEPT-MAY
POLICE DEPT-MAY
001.2000.4060
253.60
Total
:
253.60
93661
5/12/2026
005839 TRUSTED TECH TEAM
MICROSOFT 365-MAY
MICROSOFT 365-MAY
042.9510.4533
2,333.50
Total
:
2,333.50
93662
5/12/2026
000197 U.S. BANK
2015A TABS ADMIN 4/1/26-3/31/27
2015A TABS ADMIN 4/1/26-3/31/27
089.8090.4554
2,640.00
Total
:
2,640.00
93663
5/12/2026
004543 WEX BANK
POOL CAR FUEL-APR
POOL CAR FUEL-APR
028.2050.4220
70.43 POOL CAR FUEL-APR
029.2100.4220
70.42 POOL CAR FUEL-APR
29 05/12/2026
Voucher List
CITY OF HIGHLAND
12 10:53:22AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93663
5/12/2026
(Continued)
004543 WEX BANK
042.9510.4220
53.33 POOL CAR FUEL-APR
001.4600.4220
155.00
Total
:
349.18
93664
5/12/2026
000237 WILLDAN ASSOCIATES
CODE ENFORCEMENT-MAR
CODE ENFORCEMENT-MAR
001.4600.4538
9,712.50
Total
:
9,712.50
93665
5/12/2026
004298 ZOLL MEDICAL CORPORATION
FS#1-3:LIFE BANDS
FS#1-3:LIFE BANDS
028.2050.4207
1,112.97
FS#1-3:LIFE BANDS
FS#1-3:LIFE BANDS
028.2050.4207
1,112.97
FS#1-3:INFANT ADHESIVE SENSOR
FS#1-3:INFANT ADHESIVE SENSOR
028.2050.4207
357.11
Total
:
2,583.05
Bank total :
1,394,961.80
34 Vouchers for bank code
:
wfb
1,394,961.80
Total vouchers
:
Vouchers in this report
34 30
05/13/2026
Voucher List
CITY OF HIGHLAND
1 2:14:11PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1156
5/15/2026
006400 MISSION SQUARE PLAN SERVICES
MISSION SQ DEF COMP 457 TRAD: PAYMENT
MISSION SQ DEF COMP 457 TRAD: Payment
024.1170
12.93 MISSION SQ DEF COMP 457 TRAD: Payment
041.1170
187.48
MISSION SQ DEF COMP 457 TRAD: Payment
042.1170
422.30
MISSION SQ DEF COMP 457 TRAD: Payment
070.1170
212.51
MISSION SQ DEF COMP 457 ROTH: Payment
001.1170
263.74
MISSION SQ DEF COMP 457 ROTH: Payment
042.1170
71.84 MISSION SQ DEF COMP 457 TRAD: Payment
001.1170
10,102.62
MISSION SQ DEF COMP 457 TRAD: Payment
004.1170
1,742.85
MISSION SQ DEF COMP 457 TRAD: Payment
010.1170
489.58
MISSION SQ DEF COMP 457 TRAD: Payment
012.1170
28.67 MISSION SQ DEF COMP 457 TRAD: Payment
016.1170
28.67 MISSION SQ DEF COMP 457 TRAD: Payment
023.1170
25.00 Total
:
13,588.19
1157
5/15/2026
000119 INTERNAL REVENUE SERVICE
FEDERAL TAXES: PAYMENT
SOCIAL SECURITY: Payment
001.1140
720.26
SOCIAL SECURITY: Payment
008.1140
122.48
SOCIAL SECURITY: Payment
042.1140
77.36 MEDICARE: Payment
001.1140
3,939.06
31 05/13/2026
Voucher List
CITY OF HIGHLAND
2 2:14:11PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1157
5/15/2026
(Continued)
000119 INTERNAL REVENUE SERVICE
MEDICARE: Payment
004.1140
710.60
MEDICARE: Payment
008.1140
28.64 MEDICARE: Payment
010.1140
217.96
MEDICARE: Payment
012.1140
72.82 MEDICARE: Payment
016.1140
72.86 MEDICARE: Payment
023.1140
47.22 MEDICARE: Payment
024.1140
5.34 MEDICARE: Payment
041.1140
110.80
MEDICARE: Payment
042.1140
577.42
MEDICARE: Payment
070.1140
173.52
FEDERAL TAXES: Payment
001.1120
14,788.27
FEDERAL TAXES: Payment
004.1120
2,474.86
FEDERAL TAXES: Payment
010.1120
881.96
FEDERAL TAXES: Payment
012.1120
296.60
FEDERAL TAXES: Payment
016.1120
296.62
FEDERAL TAXES: Payment
023.1120
171.38
FEDERAL TAXES: Payment
024.1120
14.97 FEDERAL TAXES: Payment
041.1120
360.56
32 05/13/2026
Voucher List
CITY OF HIGHLAND
3 2:14:11PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1157
5/15/2026
(Continued)
000119 INTERNAL REVENUE SERVICE
FEDERAL TAXES: Payment
042.1120
2,033.80
FEDERAL TAXES: Payment
070.1120
865.35
Total
:
29,060.71
1158
5/15/2026
000004 PUBLIC EMPLOYEE RETIREMENT SYS
EPMC: PAYMENT
EPMC: Payment
001.1145
542.36
EPMC: Payment
004.1145
89.22 EPMC: Payment
023.1145
9.96 EPMC: Payment
024.1145
0.79 EPMC: Payment
041.1145
22.60 EPMC: Payment
042.1145
7.84 EPMC: Payment
070.1145
64.50 PERS: Payment
001.1145
19,796.92
PERS: Payment
004.1145
3,758.79
PERS: Payment
010.1145
1,143.42
PERS: Payment
012.1145
320.53
PERS: Payment
016.1145
320.54
PERS: Payment
023.1145
269.32
PERS: Payment
024.1145
26.79 PERS: Payment
33 05/13/2026
Voucher List
CITY OF HIGHLAND
4 2:14:11PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1158
5/15/2026
(Continued)
000004 PUBLIC EMPLOYEE RETIREMENT SYS
041.1145
557.06
PERS: Payment
042.1145
2,608.18
PERS: Payment
070.1145
1,027.26
PERS SURVIVOR: Payment
001.1145
25.48 PERS SURVIVOR: Payment
004.1145
5.18 PERS SURVIVOR: Payment
010.1145
1.09 PERS SURVIVOR: Payment
012.1145
0.75 PERS SURVIVOR: Payment
016.1145
0.74 PERS SURVIVOR: Payment
023.1145
0.39 PERS SURVIVOR: Payment
024.1145
0.05 PERS SURVIVOR: Payment
041.1145
0.33 PERS SURVIVOR: Payment
042.1145
5.27 PERS SURVIVOR: Payment
070.1145
0.71 Total
:
30,606.07
1159
5/15/2026
000001 CALIF STATE EMPLOYMENT
STATE TAXES: PAYMENT
STATE TAXES: Payment
001.1130
6,259.88
STATE TAXES: Payment
004.1130
996.88
STATE TAXES: Payment
010.1130
421.05
STATE TAXES: Payment
012.1130
70.18 34
05/13/2026
Voucher List
CITY OF HIGHLAND
5 2:14:11PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1159
5/15/2026
(Continued)
000001 CALIF STATE EMPLOYMENT
STATE TAXES: Payment
016.1130
70.18 STATE TAXES: Payment
023.1130
57.32 STATE TAXES: Payment
024.1130
5.68 STATE TAXES: Payment
041.1130
151.54
STATE TAXES: Payment
042.1130
738.82
STATE TAXES: Payment
070.1130
316.72
Total
:
9,088.25
Bank total :
82,343.22
4 Vouchers for bank code
:
wfb
82,343.22
Total vouchers
:
Vouchers in this report
4 35
05/19/2026
Voucher List
CITY OF HIGHLAND
1 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93666
5/19/2026
004206 #1 SON PLUMBING INC
LMD17:BACKFLOW REPAIRS
LMD17:BACKFLOW REPAIRS
012.8500.4030
3,079.36
Total
:
3,079.36
93667
5/19/2026
005771 AMAZON CAPITAL SERVICES
PS:OFFICE SUPPLIES
PS:OFFICE SUPPLIES
001.4200.4200
95.79 CORP YARD:OFFICE SUPPLIES
CORP YARD:OFFICE SUPPLIES
004.8310.4200
346.65
FS#1:TOASTER
FS#1:TOASTER
028.2050.4200
40.92 FS#1:TOASTER
029.2100.4200
40.91 FS#2:STATION SUPPLIES
FS#2:STATION SUPPLIES
028.2050.4055
66.92 FS#2:STATION SUPPLIES
029.2100.4055
66.92 Total
:
658.11
93668
5/19/2026
006389 AMERIFLEX
FSA:LUDOLPH & BARRERA
FSA:LUDOLPH 5/13/26
001.1182
10.00 FSA:BARRERA 5/13/26
001.1182
36.40 Total
:
46.40 93669
5/19/2026
000774 ARROWHEAD CREDIT UNION-DEPT 91
CHF:BOOST FLYER ADVERTISING
CHF:BOOST FLYER ADVERTISING
051.1471
5.57 CITY COUNTY CONF HOTEL 2026:ZAMANO
CITY COUNTY CONF HOTEL 2026:ZAMANO
001.1450.4320
228.32
CITY CNTY CONF 2026 HOTEL:MCCALLON
36 05/19/2026
Voucher List
CITY OF HIGHLAND
2 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93669
5/19/2026
(Continued)
000774 ARROWHEAD CREDIT UNION-DEPT 91
CITY CNTY CONF 2026 HOTEL:MCCALLON
001.1000.4320
228.32
CITY CNTY CONF 2026 HOTEL:LILBURN
CITY CNTY CONF 2026 HOTEL:LILBURN
001.1000.4320
228.32
CHF:BOOST FLYER ADVERTISING REFUND
CHF:BOOST FLYER ADVERTISING REFUND
051.1471
-25.00
CHF:BOOST FLYER ADVERTISING REFUND
CHF:BOOST FLYER ADVERTISING REFUND
051.1471
-44.00
CHF:BOOST FLYER ADVERTISING REFUND
CHF:BOOST FLYER ADVERTISING REFUND
051.1471
-38.00
CHF:BOOST FLYER ADVERTISING REFUND
CHF:BOOST FLYER ADVERTISING REFUND
051.1471
-25.00
CHF:BOOST FLYER ADVERTISING REFUND
CHF:BOOST FLYER ADVERTISING REFUND
051.1471
-13.09
CHF:BOOST FLYER ADVERTISING REFUND
CHF:BOOST FLYER ADVERTISING REFUND
051.1471
-25.00
CHF:BOOST FLYER ADVERTISING REFUND
CHF:BOOST FLYER ADVERTISING REFUND
051.1471
-25.00
PINS WITH LOGO & STANDARD DIE
PINS WITH LOGO & STANDARD DIE
001.1000.4200
859.00
POOL CAR CARWASHES-APRIL-JUNE
POOL CAR CARWASHES-APRIL-JUNE
042.9510.4240
9.00 POOL CAR CARWASHES-APRIL-JUNE
POOL CAR CARWASHES-APRIL-JUNE
042.9510.4240
12.00 ZOOM MEETING-APR
ZOOM MEETING-APR
37 05/19/2026
Voucher List
CITY OF HIGHLAND
3 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93669
5/19/2026
(Continued)
000774 ARROWHEAD CREDIT UNION-DEPT 91
042.9510.4533
739.90
HCPB TRAINING:STATER/TAFOLLA
HCPB TRAINING:STATER/TAFOLLA
001.4100.4330
1,000.00
Total
:
3,115.34
93670
5/19/2026
000774 ARROWHEAD CREDIT UNION-DEPT 91
I.E. DIVISION MEETING MARCH 2026:SALDANA
I.E. DIV MTNG 2026:SALDANA
001.1000.4320
25.00 I.E. DIVISION MEETING MARCH 2026 CITY MA
I.E. DIV MTNG 2026:ZAMANO
001.1450.4320
25.00 AIR FARE REFUND:NAVA-CRUZ
AIR FARE REFUND:NAVA-CRUZ
001.1700.4320
-790.98
AIRFARE REFUND:NAVA-CRUZ
AIRFARE REFUND:NAVA-CRUZ
001.1700.4320
-790.98
CSMFO PLAQUE 25/27
CSMFO PLAQUE 25/27
001.1700.4310
50.00 2026 LEAGUE OF CA CITIES FOOD:ZAMANO
2026 LEAGUE OF CA CITIES FOOD:ZAMANO
001.1450.4320
14.42 26 LEAGUE OF CA CITIES CAR RENTAL:ZAMANO
26 LEAGUE OF CA CITIES CAR RENTAL:ZAMANO
001.1450.4320
169.35
2026 LEAGUE OF CA CITIES FOOD:ZAMANO
2026 LEAGUE OF CA CITIES FOOD:ZAMANO
001.1450.4320
23.58 VIRTUAL TRAINING:WIRZ/CROSLIN
VIRTUAL TRAINING:WIRZ/CROSLIN
001.4500.4330
900.00
STAFF EVENTS:ADMIN PROF DAY
STAFF EVENTS:ADMIN PROF DAY
001.1600.4337
48.67 STAFF EVENTS:ADMIN PROF DAY
38 05/19/2026
Voucher List
CITY OF HIGHLAND
4 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93670
5/19/2026
(Continued)
000774 ARROWHEAD CREDIT UNION-DEPT 91
STAFF EVENTS:ADMIN PROF DAY
001.1600.4337
3.26 STAFF EVENTS:ADMIN PROF DAY
STAFF EVENTS:ADMIN PROF DAY
001.1600.4337
4.99 CHF:STAFF WATER/GATORADE
CHF:STAFF WATER/GATORADE
001.1600.4337
33.36 CHF:STAFF WATER/GATORADE
CHF:STAFF WATER/GATORADE
001.1600.4337
14.48 IE JOINT MEETING 2026:ZAMANO
IE JOINT MEETING 2026:ZAMANO
001.1450.4320
55.00 COSTCO BUSINESS MEMBERSHIP & ADD ON
COSTCO BUSINESS MBRSHP & ADD ON
042.9510.4310
195.00
STAFF EVENTS:ADMIN PRFSSNLS DAY
STAFF EVENTS:ADMIN PRFSSNLS DAY
001.1600.4337
95.40 STAFF EVENTS:ADMIN PRFSSNLS DAY
STAFF EVENTS:ADMIN PRFSSNLS DAY
001.1600.4337
21.75 EERP ENTERPRISE:TRAINING SNACKS
EERP ENTERPRISE:TRAINING SNACKS
001.1700.4320
60.47 CH:EERP ENTERPRISE:TRAINING LUNCH
EERP ENTERPRISE:TRAINING LUNCH
042.9510.4330
91.66 Total
:
249.43
93671
5/19/2026
003445 BOOT BARN, INC.
UNIFORM:COLEMAN
UNIFORM:COLEMAN
001.6010.4249
225.00
UNIFORM BOOTS:RICHARDSON
UNIFORM BOOTS:RICHARDSON
004.8310.4249
166.38
39 05/19/2026
Voucher List
CITY OF HIGHLAND
5 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93671
5/19/2026
(Continued)
003445 BOOT BARN, INC.
UNIFORM ALLOWANCE:KLEIN
UNIFORM ALLOWANCE:KLEIN
004.8310.4249
270.17
Total
:
661.55
93672
5/19/2026
002960 BURRTEC WASTE INDUSTRIES INC
SOLID WASTE PRG 4/14-4/27/26
SOLID WASTE PRG 4/14-4/27/26
051.1496
27,539.55
Total
:
27,539.55
93673
5/19/2026
006175 CALIFORNIA PPE
FS#1-3:TURNOUTS ADVANCED CLEANING REPAIR
FS#1-3:TRNTS ADV CLEANING REPAIRS
029.2100.4204
2,877.00
Total
:
2,877.00
93674
5/19/2026
002912 CHAMPION ELECTRIC, INC.
FAC26001:EXTERIOR GATE INSTALL
FAC26001:EXTERIOR GATE INSTALL
007.8330.6803
6,500.00
Total
:
6,500.00
93675
5/19/2026
006099 CHARTER COMMUNICATIONS
CITY HALL:TELE/INT-MAY
CITY HALL:TELE/INT-MAY
042.9510.4065
1,299.00
Total
:
1,299.00
93676
5/19/2026
006099 CHARTER COMMUNICATIONS
PD:TELE/INT-MAY
PD:TELE/INT-MAY
001.2000.4065
930.69
Total
:
930.69
93677
5/19/2026
006099 CHARTER COMMUNICATIONS
FS#3:TELE/INT-MAY
FS#3:TELE/INT-MAY
028.2050.4065
352.33
FS#3:TELE/INT-MAY
029.2100.4065
352.33
Total
:
704.66
93678
5/19/2026
006099 CHARTER COMMUNICATIONS
CORP YARD:TELE/INT-MAY
40 05/19/2026
Voucher List
CITY OF HIGHLAND
6 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93678
5/19/2026
(Continued)
006099 CHARTER COMMUNICATIONS
CORP YARD:TELE/INT-MAY
004.8310.4060
500.00
Total
:
500.00
93679
5/19/2026
006099 CHARTER COMMUNICATIONS
FS#1:TELE/INT-MAY
FS#1:TELE/INT-MAY
028.2050.4065
230.97
FS#1:TELE/INT-MAY
029.2100.4065
230.97
Total
:
461.94
93680
5/19/2026
006099 CHARTER COMMUNICATIONS
FS#2:TELE/INT-MAY
FS#2:TELE/INT-MAY
028.2050.4065
174.60
FS#2:TELE/INT-MAY
029.2100.4065
174.59
Total
:
349.19
93681
5/19/2026
000213 DAILY JOURNAL CORPORATION
CUP25008 HRG NOTICE:NEWSPAPER PUB
CUP25008 HRG NOTICE:NEWSPAPER PUB
001.1200.4300
357.42
Total
:
357.42
93682
5/19/2026
000085 EAST VALLEY WATER DISTRICT
ATHLETIC CTR-APR
ATHLETIC CTR-APR
001.6000.4030
454.33
COMMUNITY PK-APR
COMMUNITY PK-APR
001.6000.4030
3,778.51
LMD 10-APR
LMD 10-APR
012.8500.4030
1,336.88
OAK CREEK PK-APR
OAK CREEK PK-APR
016.8540.4030
1,801.56
LMD 10-APR
LMD 10-APR
41 05/19/2026
Voucher List
CITY OF HIGHLAND
7 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93682
5/19/2026
(Continued)
000085 EAST VALLEY WATER DISTRICT
012.8500.4030
742.09
LMD 34-APR
LMD 34-APR
012.8500.4030
159.96
COMMUNITY PK FS-APR
COMMUNITY PK FS-APR
001.6000.4030
23.57 COMM CTR FS-APR
COMM CTR FS-APR
001.6000.4030
23.57 STR & STRM DRN #21-APR
STR & STRM DRN #21-APR
024.8470.4030
42.22 CORP YARD IRR-APR
CORP YARD-APR
004.8310.4030
1,360.22
COMM CTR:IRRIGATION-APR
COMM CTR:IRRIGATION-APR
001.6000.4030
662.87
LIBRARY/ELE IRR-APR
LIBRARY/ELE IRR-APR
001.6000.4030
635.39
YMCA COMMUNITY PK-APR
YMCA COMMUNITY PK-APR
001.6000.4030
284.58
CORP YARD-APR
CORP YARD-APR
004.8310.4030
169.58
LIBRARY/ELC IRR-APR
LIBRARY/ELC IRR-APR
001.6000.4030
301.83
ATHLETIC CTR FS-APR
ATHLETIC CTR-FS-APR
001.6000.4030
22.08 CUNNINGHAM PK IRR-APR
CUNNINGHAM PK IRR-APR
016.8540.4030
1,302.94
42 05/19/2026
Voucher List
CITY OF HIGHLAND
8 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93682
5/19/2026
(Continued)
000085 EAST VALLEY WATER DISTRICT
LMD 30-APR
LMD 30-APR
012.8500.4030
390.59
LIBRARY/ELC FS-APR
LIBRARY/ELC FS-APR
001.6000.4030
25.05 CORP YARD FS-APR
CORP YARD FS-APR
004.8310.4030
29.71 Total
:
13,547.53
93683
5/19/2026
002617 FERGUSON ENTERPRISES LLC
COMM PK:BATHROOM SUPPLIES
COMM PK:BATHROOM SUPPLIES
001.6000.4206
126.11
Total
:
126.11
93684
5/19/2026
005567 FIRE APPARATUS SOLUTIONS
ME541:REPAIRS
ME541:REPAIRS
028.2050.4240
4,793.62
ME541:REPAIRS
029.2100.4240
4,793.61
ME542:REPAIRS
ME542:REPAIRS
028.2050.4240
575.00
ME542:REPAIRS
029.2100.4240
574.99
ME542:REPAIRS
ME542:REPAIRS
028.2050.4240
3,770.37
ME542:REPAIRS
029.2100.4240
3,770.37
Total
:
18,277.96
93685
5/19/2026
005358 FLEET SERVICES INC
FS#1:DEF
FS#1:DEF
028.2050.4220
93.42 FS#1:DEF
43 05/19/2026
Voucher List
CITY OF HIGHLAND
9 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93685
5/19/2026
(Continued)
005358 FLEET SERVICES INC
029.2100.4220
93.42 Total
:
186.84
93686
5/19/2026
005018 FLYERS ENERGY, LLC
FUEL-APR
FUEL-APR
001.2000.4220
6,626.09
FUEL-APR
001.4200.4220
57.34 FUEL-APR
001.4600.4220
298.24
FUEL-APR
001.6000.4220
161.93
FUEL-APR
004.8310.4220
607.32
FUEL-APR
028.2050.4220
1,211.07
FUEL-APR
029.2100.4220
1,211.07
FUEL-APR
042.9510.4220
40.49 Total
:
10,213.55
93687
5/19/2026
001122 GALLS, LLC
UNIFORM:MORGAN
UNIFORM:MORGAN
001.4200.4249
47.17 Total
:
47.17 93688
5/19/2026
006470 GOLDEN MANAGEMENT SERVICES INC
BP#20251358 REFUND
BP#20251358 REFUND
008.8340.9543
2.60 BP#20251358 REFUND
001.1450.7600
190.00
BP#20251358 REFUND
029.2100.7600
145.00
BP#20251358 REFUND
029.2100.7610
380.00
44 05/19/2026
Voucher List
CITY OF HIGHLAND
10 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
(Continued)
Total
:
717.60
93688
5/19/2026
006470
006470 GOLDEN MANAGEMENT SERVICES INC
93689
5/19/2026
006429 GOLDEN WEST FENCE
FAC26001:CH FENCE & GATES PROJ
FAC26001:CH FENCE & GATES PROJ
007.8330.6803
164,519.84
FAC26001:CH FENCE & GATE PROJ RET
FAC26001:CH FENCE & GATE PROJ RET
007.1350
-8,225.99
Total
:
156,293.85
93690
5/19/2026
002845 GRAINGER INC
AURANTIA PARK:RESTROOM REPAIR
AURANTIA PARK:RESTROOM REPAIR
001.6000.4070
341.28
PD:LOBBY FOUNTAIN(REPAIR)
PD:LOBBY FOUNTAIN(REPAIR)
001.2000.4245
1,221.76
LIBRARY:EMERGENCY EXIT SIGNS
LIBRARY:EMERGENCY EXIT SIGNS-FIRE CODE
001.6000.4070
142.90
COMM PK:SNACK BAR RESTROOM REPAIR
COMM PK:SNACK BAR RESTROOM REPAIR
001.6000.4206
64.32 LIBRARY:LIGHTING MAINT
LIBRARY:LIGHTING MAINT
001.6000.4070
60.18 COMM PK:SNACK BAR REPAIR
COMM PK:SNACK BAR REPAIR
001.6000.4206
196.43
LIBRARY:EMERGENCY EXIT LIGHTS
LIBRARY:EMERGENCY EXIT LIGHTS-FIRE CODE
001.6000.4070
1,646.34
Total
:
3,673.21
93691
5/19/2026
004901 HARRIGAN'S TOILET PARTITIONS
COMM PK:RESTROOM PARTITION REPAIR
COMM PK:RESTROOM PARTITION REPAIR
007.8330.4070
1,115.00
Total
:
1,115.00
93692
5/19/2026
000108 HIGH TECH SECURITY
BURG SYST & MONIT-JUN
45 05/19/2026
Voucher List
CITY OF HIGHLAND
11 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93692
5/19/2026
(Continued)
000108 HIGH TECH SECURITY
CORP YARD BURG SYST & MONIT-JUN
004.8310.4066
55.00 CITY HALL BURG SYST & MONIT-JUN
042.9510.4066
100.00
COMM PK BURG SYST & MONIT-JUN
001.6000.4066
55.00 FIRE SYST & JUN
CORP YARD FIRE SYST & MONIT-JUN
004.8310.4066
85.00 LIB/YMCA FIRE SYST & MONIT-JUN
001.6000.4066
135.00
CITY HALL FIRE SYST & MONIT-JUN
042.9510.4066
50.00 FS#3 FIRE SYST & MONIT-JUN
028.2050.4066
42.50 FS#3 FIRE SYST & MONIT-JUN
029.2100.4066
42.50 PD FIRE SYST & MONIT-JUN
001.2000.4066
85.00 CCTV SYST & MONIT-JUN
CANYON OAK PK CCTV SYST & MONIT-JUN
016.8540.4066
25.00 CORP YARD CCTV SYST & MONIT-JUN
004.8310.4066
25.00 CITY HALL CCTV SYST & MONIT-JUN
042.9510.4066
25.00 AURANTIA & COMM PK CCTV SYST & MONIT-JUN
001.6000.4066
75.00 Total
:
800.00
93693
5/19/2026
006455 HL HITCHCOCK CONSTRUCTION INC
TRA20001 PPE#5 CON GCF-MAR
TRA20001 PPE#5 CON GCF-MAR
023.3890.6816
1,254.00
TRA20001 PPE#5 CON RTP-MAR
TRA20001 PPE#5 CON RTP-MAR
030.8495.6816
9,196.00
TRA20001 PPE#5 CON RET GCF-MAR
46 05/19/2026
Voucher List
CITY OF HIGHLAND
12 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93693
5/19/2026
(Continued)
006455 HL HITCHCOCK CONSTRUCTION INC
TRA20001 PPE#5 CON RET GCF-MAR
023.1350
-62.70
TRA20001 PPE#5 CON RET RTP-MAR
TRA20001 PPE#5 CON RET RTP-MAR
030.1350
-459.84
Total
:
9,927.46
93694
5/19/2026
001618 INNOVATIVE FEDERAL STRATEGIES
PROFESSIONAL SVC-APR
PROFESSIONAL SVC-APR
023.3890.4554
4,671.46
Total
:
4,671.46
93695
5/19/2026
000461 JON'S FLAGS & POLES
FS#3:WIRE CORE HYPRESS CONNECTOR
FS#3:WIRE CORE HYPRESS CONNECTOR
028.2050.4070
97.52 FS#3:WIRE CORE HYPRESS CONNECTOR
029.2100.4070
97.51 Total
:
195.03
93696
5/19/2026
000127 K & L HARDWARE
FS#3:MISC SUPPLIES
FS#3:MISC SUPPLIES
028.2050.4240
20.78 FS#3:MISC SUPPLIES
029.2100.4240
20.78 FS#3:MISC SUPPLIES
FS#3:MISC SUPPLIES
028.2050.4070
35.81 FS#3:MISC SUPPLIES
029.2100.4070
35.80 FS#2:MISC SUPPLIES
FS#2:MISC SUPPLIES
028.2050.4070
52.96 FS#2:MISC SUPPLIES
029.2100.4070
52.95 FS#3:MISC SUPPLIES
FS#3:MISC SUPPLIES
028.2050.4070
42.39 47
05/19/2026
Voucher List
CITY OF HIGHLAND
13 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93696
5/19/2026
(Continued)
000127 K & L HARDWARE
FS#3:MISC SUPPLIES
029.2100.4070
42.38 FS#3:MISC SUPPLIES
FS#3:MISC SUPPLIES
028.2050.4070
46.48 FS#3:MISC SUPPLIES
029.2100.4070
46.48 CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206
103.18
FS#1:MISC SUPPLIES
FS#1:MISC SUPPLIES
028.2050.4070
13.02 FS#1:MISC SUPPLIES
029.2100.4070
13.02 FS#3:MISC SUPPLIES
FS#3:MISC SUPPLIES
028.2050.4070
22.60 FS#3:MISC SUPPLIES
029.2100.4070
22.59 FS#3:MISC SUPPLIES
FS#3:MISC SUPPLIES
028.2050.4070
43.50 FS#3:MISC SUPPLIES
029.2100.4070
43.50 BLANKET PURCHASE ORDER
PD:POWER ADAPTER
001.2000.4206
28.00 PD:POWER ADAPTER REFUND
PD:POWER ADAPTER REFUND
001.2000.4206
-28.00
Total
:
658.22
93697
5/19/2026
000207 KONICA MINOLTA
IT MONTHLY CONTRACT-MAY
IT MONTHLY CONTRACT-MAY
042.9510.4627
5,982.21
48 05/19/2026
Voucher List
CITY OF HIGHLAND
14 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
(Continued)
Total
:
5,982.21
93697
5/19/2026
000207
000207 KONICA MINOLTA
93698
5/19/2026
005285 LA VERNE POWER EQUIPMENT INC
CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206
163.50
Total
:
163.50
93699
5/19/2026
002439 MORGAN, MELISSA
MILEAGE REIMB-MAY
MILEAGE REIMB-MAY
001.4200.4332
13.34 Total
:
13.34 93700
5/19/2026
002259 PARMA
PARMA DUES 26/27
PARMA DUES 26/27
001.1700.4310
300.00
Total
:
300.00
93701
5/19/2026
005918 PYRO SPECTACULARS, INC.
26 4TH OF JULY FIREWORKS-FINAL PYMNT
26 4TH OF JULY FIREWORKS-FINAL PYMNT
001.1450.4554
20,000.00
Total
:
20,000.00
93702
5/19/2026
006483 SAVI CONSTRUCTION INC.
SB1#4:CONCRETE SIDEWALK REPAIRS
SB1#4:CONCRETE SIDEWALK REPAIRS
004.8310.4591
29,034.00
Total
:
29,034.00
93703
5/19/2026
000024 SB CO DEPT OF PUBLIC WORKS
SHARED TS MAINT 1/1/26-3/31/26
SHARED TS MAINT 1/1/26-3/31/26
004.8310.4580
2,159.33
Total
:
2,159.33
93704
5/19/2026
006471 SKY
UTILITY TRAILER
UTILITY TRAILER
004.8310.6040
4,269.93
Total
:
4,269.93
93705
5/19/2026
006490 SOLIS, VICTORIA
DL REFUND
DL REFUND
49 05/19/2026
Voucher List
CITY OF HIGHLAND
15 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93705
5/19/2026
(Continued)
006490 SOLIS, VICTORIA
001.1450.7510
36.00 DL REFUND
DL REFUND
001.1450.7510
36.00 Total
:
72.00 93706
5/19/2026
000203 SOUTHERN CALIFORNIA EDISON
LS3 8017 1/2 DEL ROSA DR-MAY
LS3 8017 1/2 DEL ROSA DR-MAY
013.8510.4011
82.87 Total
:
82.87 93707
5/19/2026
005698 SOUTHERN CALIFORNIA NEWS GROUP
CHF:EVENT ADVERTISTING
CHF:EVENT ADVERTISTING
051.1471
90.00 Total
:
90.00 93708
5/19/2026
006485 STOTZ EQUIPMENT
24SB1383:TURFCO METE-R-MATIC
24SB1383:TURFCO METE-R-MATIC
027.8490.4349
28,553.75
Total
:
28,553.75
93709
5/19/2026
000086 TYLER TECHNOLOGIES, INC
EERP MIGRATION 4/19/2026
EERP MIGRATION 4/19/2026
007.8330.6070
2,100.00
EERP MIGRATION 4/27-4/30/26
EERP MIGRATION 4/27-4/30/26
007.8330.6070
7,069.53
Total
:
9,169.53
93710
5/19/2026
004323 UNITED RENTALS (NORTH AMERICA)
CORP YARD:FORKLIFT REPAIR/PARTS
CORP YARD:FORKLIFT REPAIR/PARTS &
004.8310.4245
5,303.41
VEH#110:MAINT
VEH#110:MAINT
004.8310.4240
1,325.13
Total
:
6,628.54
93711
5/19/2026
000979 VERIZON WIRELESS
CELL PHONES/AIR CARDS-APR
50 05/19/2026
Voucher List
CITY OF HIGHLAND
16 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93711
5/19/2026
(Continued)
000979 VERIZON WIRELESS
AIR CARDS-APR
001.1450.4062
30.02 CELL PHONES-APR
001.2000.4061
230.16
AIR CARDS-APR
001.2000.4062
1,094.36
CELL PHONES-APR
001.6000.4061
76.72 CELL PHONES-APR
001.6010.4061
38.36 CELL PHONES-APR
004.8310.4061
191.80
AIR CARDS-APR
004.8310.4062
20.02 CELL PHONES-APR
028.2050.4061
115.08
AIR CARDS-APR
028.2050.4062
404.18
CELL PHONES-APR
042.9510.4061
984.73
AIR CARDS-APR
042.9510.4062
372.14
COH BACKUP INTERNET-APR
042.9510.4065
30.02 Total
:
3,587.59
93712
5/19/2026
000233 WAXIE SANITARY SUPPLY
PD:40% RCYCLD PAPER BIGFOLD & TOWEL ROLL
PD:40% RCYCLD PAPER BIGFOLD & TOWEL
001.2000.4200
1,596.51
Total
:
1,596.51
93713
5/19/2026
004298 ZOLL MEDICAL CORPORATION
FS#1-3:PARAMEDIC SUPPLIES
FS#1-3:PARAMEDIC SUPPLIES
028.2050.4207
276.55
FS#1-3:PARAMEDIC SUPPLIES
FS#1-3:PARAMEDIC SUPPLIES
028.2050.4207
367.82
51 05/19/2026
Voucher List
CITY OF HIGHLAND
17 11:24:33AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93713
5/19/2026
(Continued)
004298 ZOLL MEDICAL CORPORATION
FS#1-3:PARAMEDIC SUPPLIES
FS#1-3:PARAMEDIC SUPPLIES
028.2050.4207
276.55
Total
:
920.92
Bank total :
382,404.65
48 Vouchers for bank code
:
wfb
382,404.65
Total vouchers
:
Vouchers in this report
48 52
05/26/2026
Voucher List
CITY OF HIGHLAND
1 9:29:24AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93714
5/26/2026
002967 AGUILAR, ANGELA
CPF PARKING REIMB-MAY
CPF PARKING REIMB-MAY
001.4100.4320
15.00 Total
:
15.00 93715
5/26/2026
000014 ALL CITY MANAGEMENT SERVICES
CROSSING GUARD SVC:4/26-5/9/26
CROSSING GUARD SVC:4/26-5/9/26
002.8200.4530
4,155.60
Total
:
4,155.60
93716
5/26/2026
005771 AMAZON CAPITAL SERVICES
PD:FUJITSU COLOR DUPLEX SCANNER
PD:FUJITSU COLOR DUPLEX SCANNER
001.2000.4250
2,870.75
Total
:
2,870.75
93717
5/26/2026
006389 AMERIFLEX
FSA:BARRERA 5/15/26
FSA:BARRERA 5/15/26
001.1182
15.07 Total
:
15.07 93718
5/26/2026
000043 BALLARD PLUMBING HEATING & AIR
FS#1:HVAC REPAIR
FS#1:HVAC REPAIR
028.2050.4588
112.50
FS#1:HVAC REPAIR
029.2100.4588
112.50
Total
:
225.00
93719
5/26/2026
002960 BURRTEC WASTE INDUSTRIES INC
SOLID WASTE PROG 4/28-5/6/26
SOLID WASTE PROG 4/28-5/6/26
051.1496
10,612.02
Total
:
10,612.02
93720
5/26/2026
005324 CHARLES ABBOTT ASSOCIATES, INC
FIRE MARSHALL-MAR
FIRE MARSHALL-MAR
029.2100.4540
9,167.50
FIRE MARSHALL-APR
FIRE MARSHALL-APR
029.2100.4540
9,256.25
53 05/26/2026
Voucher List
CITY OF HIGHLAND
2 9:29:24AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
(Continued)
Total
:
18,423.75
93720
5/26/2026
005324
005324 CHARLES ABBOTT ASSOCIATES, INC
93721
5/26/2026
005553 CLARK PEST CONTROL OF STOCKTON
FS#1:PEST CONTROL
FS#1:PEST CONTROL
028.2050.4589
29.50 FS#1:PEST CONTROL
029.2100.4589
29.50 FS#2:PEST CONTROL
FS#2:PEST CONTROL
028.2050.4589
29.50 FS#2:PEST CONTROL
029.2100.4589
29.50 FS#3:PEST CONTROL
FS#3:PEST CONTROL
028.2050.4589
29.50 FS#3:PEST CONTROL
029.2100.4589
29.50 YMCA:PEST CONTROL
YMCA:PEST CONTROL
001.6000.4589
119.00
CITY HALL:PEST CONTROL
CITY HALL:PEST CONTROL
042.9510.4589
78.00 PD:PEST CONTROL
PD:PEST CONTROL
001.2000.4589
121.00
CORP YARD:PEST CONTROL
CORP YARD:PEST CONTROL
004.8310.4589
92.00 Total
:
587.00
93722
5/26/2026
005933 COMPASS CONSULTING ENTERPRISES
STR0704A ENV RDA07 12/7/25-4/19/26
STR0704A ENV RDA07 12/7/25-4/19/26
010.3830.6600
5,895.00
Total
:
5,895.00
93723
5/26/2026
006418 CORODATA SHREDDING,INC.
SHREDDING SVC:APR
SHREDDING SVC:APR
54 05/26/2026
Voucher List
CITY OF HIGHLAND
3 9:29:24AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93723
5/26/2026
(Continued)
006418 CORODATA SHREDDING,INC.
001.1200.4626
66.25 Total
:
66.25 93724
5/26/2026
000213 DAILY JOURNAL CORPORATION
ORD 482 ADOP:NEWSPAPER PUB
ORD 482 ADOP:NEWSPAPER PUB
001.1200.4300
1,386.12
ORD 484 ADOP:NEWSPAPER PUB
ORD 484 ADOP:NEWSPAPER PUB
001.1200.4300
1,421.68
Total
:
2,807.80
93725
5/26/2026
005394 DATA TICKET, INC.
PARKING CITATIONS:APR
PARKING CITATIONS:APR
001.1700.4510
539.18
Total
:
539.18
93726
5/26/2026
001230 DEPARTMENT OF FORESTRY
FIRE SVC 4/1/26-6/30/26 ESTIMATE
FIRE SVC 4/1/26-6/30/26 ESTIMATE
029.2100.4569
1,116,442.30
FIRE SVC 1/1/26-3/31/26 ACTUAL
FIRE SVC 1/1/26-3/31/26 ACTUAL
029.2100.4569
1,062,952.00
Total
:
2,179,394.30
93727
5/26/2026
003360 DIRECTV
PD:SATTELITE CABLE-MAY
PD:SATTELITE CABLE-MAY
001.2000.4065
120.00
Total
:
120.00
93728
5/26/2026
000085 EAST VALLEY WATER DISTRICT
LMD 17B-MAY
LMD 17B-MAY
012.8500.4030
436.78
LMD 11-MAY
LMD 11-MAY
012.8500.4030
351.64
LMD 17D-MAY
LMD 17D-MAY
012.8500.4030
195.26
55 05/26/2026
Voucher List
CITY OF HIGHLAND
4 9:29:24AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93728
5/26/2026
(Continued)
000085 EAST VALLEY WATER DISTRICT
LMD 25-MAY
LMD 25-MAY
012.8500.4030
317.00
LMD 17-C-MAY
LMD 17-C-MAY
012.8500.4030
141.84
LMD 76-MAY
LMD 76-MAY
012.8500.4030
119.87
LMD 17-A-MAY
LMD 17-A-MAY
012.8500.4030
42.22 LMD 43-MAY
LMD 43-MAY
012.8500.4030
165.89
LMD 55-MAY
LMD 55-MAY
012.8500.4030
605.27
LMD 47-MAY
LMD 47-MAY
012.8500.4030
172.54
SEELEY PK-MAY
SEELEY PK-MAY
016.8540.4030
305.67
LMD 16-MAY
LMD 16-MAY
012.8500.4030
61.67 Total
:
2,915.65
93729
5/26/2026
000266 FAIRVIEW FORD SALES INC
VEH#149:NEW VEH EXTRA KEY FOB
VEH#149:NEW VEH EXTRA KEY FOB
023.3890.6060
376.69
VEH#150:NEW VEH EXTRA KEY FOB
VEH#150:NEW VEH EXTRA KEY FOB
023.3890.6060
376.68
VEH#139:MAINT
VEH#139:MAINT
56 05/26/2026
Voucher List
CITY OF HIGHLAND
5 9:29:24AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93729
5/26/2026
(Continued)
000266 FAIRVIEW FORD SALES INC
001.6000.4240
327.77
VEH#148:NEW VEH EXTRA KEY FOB
VEH#148:NEW VEH EXTRA KEY FOB
004.8310.6060
300.83
VEH#138:MAINT
VEH#138:MAINT
001.6000.4240
327.77
Total
:
1,709.74
93730
5/26/2026
006392 FLEMING, BIANEY
MILEAGE REIMB-APR
MILEAGE REIMB-APR
001.1700.4332
17.65 Total
:
17.65 93731
5/26/2026
006345 FOOTHILL CHAPTER I.C.C.
MEMBERSHIP FEES 26/27:WIRZ
MEMBERSHIP FEES 26/27:WIRZ
001.4500.4310
100.00
Total
:
100.00
93732
5/26/2026
002845 GRAINGER INC
LIBRARY:EXIT SIGN
LIBRARY:EXIT SIGN
001.6000.4070
1,450.36
Total
:
1,450.36
93733
5/26/2026
006187 GREASE MONKEY #977
VEH#124:POOL CAR MAINT
VEH#124:POOL CAR MAINT
042.9510.4240
104.56
Total
:
104.56
93734
5/26/2026
001320 HIGHLAND SENIOR CENTER
CDBG REIMB-APR
CDBG REIMB-APR
006.8400.4348
2,200.00
Total
:
2,200.00
93735
5/26/2026
006492 JAQUISH, WILLIAM
PARK DEP REFUND:W.JAQUISH
PARK DEP REFUND:W.JAQUISH
051.1430
500.00
57 05/26/2026
Voucher List
CITY OF HIGHLAND
6 9:29:24AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
(Continued)
Total
:
500.00
93735
5/26/2026
006492
006492 JAQUISH, WILLIAM
93736
5/26/2026
005087 MORENO, DENISE
MILEAGE REIMB-MAY
MILEAGE REIMB-MAY
001.6020.4332
7.54 Total
:
7.54 93737
5/26/2026
003334 MUSCO SPORTS LIGHTING, LLC
COMM PK:REPLACE EXISTING LAMPS
COMM PK:REPLACE EXISTING LAMPS
007.8330.6040
43,767.45
Total
:
43,767.45
93738
5/26/2026
000169 PITNEY BOWES GLOBAL FINANCIAL
POSTAGE METER 4/1/26-6/30/26
POSTAGE METER 4/1/26-6/30/26
042.9510.4248
579.93
Total
:
579.93
93739
5/26/2026
002511 RECORDER-CLERK CO OF SB
DOCUMENT RECORDING-MAY
DOCUMENT RECORDING-MAY
001.1200.4506
20.00 Total
:
20.00 93740
5/26/2026
006080 RUIZ, HUMBERTO
PARK DEP REFUND:HIGHLAND MUSTANGS
PARK DEP REFUND:HIGHLAND MUSTANGS
051.1430
500.00
Total
:
500.00
93741
5/26/2026
005731 SITEONE LANDSCAPE SUPPLY, LLC
ROW:WEED CONTROL
ROW:WEED CONTROL
004.8310.4206
2,456.35
CORP YARD:IRRIG REPAIR PARTS
CORP YARD:IRRIG REPAIR PARTS
004.8310.4206
445.18
Total
:
2,901.53
93742
5/26/2026
000970 SOUTH COAST AQMD
PD:AQMD FEES 07/2025-6/2026
PD:AQMD FEES 07/2025-6/2026
001.2000.4222
172.49
58 05/26/2026
Voucher List
CITY OF HIGHLAND
7 9:29:24AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
(Continued)
Total
:
172.49
93742
5/26/2026
000970
000970 SOUTH COAST AQMD
93743
5/26/2026
000852 STATER, KIMBERLY
HCPB CLG TRAINING PARKING-MAY
HCPB CLG TRAINING PARKING-MAY
001.4100.4320
27.00 Total
:
27.00 93744
5/26/2026
006072 TRENCH SHORING COMPANY
PERMA PATCH ASPHALT
PERMA PATCH ASPHALT
004.8310.4206
2,186.25
Total
:
2,186.25
93745
5/26/2026
000222 UNDERGROUND SERVICE ALERT
REGULATORY FEE-APR
REGULATORY FEE-APR
004.8310.4553
289.26
MONTHLY DIG FEE-APR
MONTHLY DIG FEE-APR
004.8310.4553
1,128.00
Total
:
1,417.26
93746
5/26/2026
003535 WEST COAST ARBORISTS, INC.
CITY WIDE TREE MAINT:APR
CITY WIDE TREE MAINT:APR
004.8310.4680
2,674.05
PD:TREE MAINT-APR
PD:TREE MAINT-APR
001.2000.4680
174.00
Total
:
2,848.05
93747
5/26/2026
000237 WILLDAN ASSOCIATES
BLDG & SAFETY PLAN CHECK-APR
BLDG & SAFETY PLAN CHECK-APR
001.4500.4540
6,027.50
BLDG & SAFETY INSP-APR
BLDG & SAFETY INSP-APR
001.4500.4540
24,315.00
Total
:
30,342.50
Bank total :
2,319,494.68
34 Vouchers for bank code
:
wfb
2,319,494.68
Total vouchers
:
Vouchers in this report
34 59
05/26/2026
Voucher List
CITY OF HIGHLAND
8 9:29:24AM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
60 05/26/2026
Voucher List
CITY OF HIGHLAND
1 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1155
5/29/2026
006436 PERS-MEDICAL
ANTHEM SELECT HMO: PAYMENT
ANTHEM SELECT HMO: Payment
001.1150
1,877.24
ANTHEM SELECT HMO: Payment
004.1150
125.14
ANTHEM SELECT HMO: Payment
041.1150
375.44
ANTHEM SELECT HMO: Payment
070.1150
125.16
BLUE SHIELD: Payment
001.1150
1,599.96
BLUE SHIELD: Payment
004.1150
170.52
BLUE SHIELD: Payment
042.1150
1,364.10
KAISER: Payment
001.1150
10,029.72
KAISER: Payment
004.1150
1,705.54
KAISER: Payment
010.1150
97.02 KAISER: Payment
012.1150
290.72
KAISER: Payment
016.1150
290.73
KAISER: Payment
023.1150
290.63
KAISER: Payment
024.1150
19.38 KAISER: Payment
041.1150
426.38
KAISER: Payment
042.1150
436.06
KAISER: Payment
070.1150
174.42
PERS GOLD: Payment
61 05/26/2026
Voucher List
CITY OF HIGHLAND
2 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1155
5/29/2026
(Continued)
006436 PERS-MEDICAL
001.1150
1,920.08
PERS GOLD: Payment
004.1150
1,248.04
PERS GOLD: Payment
010.1150
672.02
UNITED HEALTHCARE: Payment
001.1150
3,038.94
UNITED HEALTHCARE: Payment
004.1150
261.22
UNITED HEALTHCARE: Payment
012.1150
217.70
UNITED HEALTHCARE: Payment
016.1150
217.69
UNITED HEALTHCARE: Payment
023.1150
43.55 UNITED HEALTHCARE: Payment
070.1150
226.40
UNITED HEALTHCARE SIG. HARMONY: Payment
001.1150
765.52
BLUE SHIELD POST TX-DP: Payment
042.1150
852.56
RETIRED PREMIUM - JUNE
041.9500.3515
1,800.00
ADMIN FEE - JUNE
001.1450.3511
28.65 Total
:
30,690.53
1160
5/29/2026
000119 INTERNAL REVENUE SERVICE
FEDERAL TAXES: PAYMENT
FEDERAL TAXES: Payment
001.1120
14,466.61
FEDERAL TAXES: Payment
004.1120
2,128.72
FEDERAL TAXES: Payment
008.1120
0.47 FEDERAL TAXES: Payment
010.1120
786.31
62 05/26/2026
Voucher List
CITY OF HIGHLAND
3 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1160
5/29/2026
(Continued)
000119 INTERNAL REVENUE SERVICE
FEDERAL TAXES: Payment
012.1120
257.83
FEDERAL TAXES: Payment
016.1120
257.83
FEDERAL TAXES: Payment
023.1120
159.67
FEDERAL TAXES: Payment
024.1120
9.27 FEDERAL TAXES: Payment
041.1120
583.17
FEDERAL TAXES: Payment
042.1120
1,537.42
FEDERAL TAXES: Payment
070.1120
969.41
SOCIAL SECURITY: Payment
001.1140
227.80
SOCIAL SECURITY: Payment
008.1140
126.78
SOCIAL SECURITY: Payment
042.1140
81.66 MEDICARE: Payment
001.1140
3,440.70
MEDICARE: Payment
004.1140
631.08
MEDICARE: Payment
008.1140
29.66 MEDICARE: Payment
010.1140
202.34
MEDICARE: Payment
012.1140
67.04 MEDICARE: Payment
016.1140
67.00 MEDICARE: Payment
023.1140
43.28 MEDICARE: Payment
024.1140
4.32 63
05/26/2026
Voucher List
CITY OF HIGHLAND
4 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1160
5/29/2026
(Continued)
000119 INTERNAL REVENUE SERVICE
MEDICARE: Payment
041.1140
93.72 MEDICARE: Payment
042.1140
471.00
MEDICARE: Payment
070.1140
170.96
Total
:
26,814.05
1161
5/29/2026
006400 MISSION SQUARE PLAN SERVICES
MISSION SQ DEF COMP 457 TRAD: PAYMENT
MISSION SQ DEF COMP 457 ROTH: Payment
001.1170
263.74
MISSION SQ DEF COMP 457 TRAD: Payment
001.1170
6,154.58
MISSION SQ DEF COMP 457 TRAD: Payment
004.1170
1,742.83
MISSION SQ DEF COMP 457 TRAD: Payment
010.1170
489.58
MISSION SQ DEF COMP 457 TRAD: Payment
012.1170
28.67 MISSION SQ DEF COMP 457 TRAD: Payment
016.1170
28.66 MISSION SQ DEF COMP 457 TRAD: Payment
023.1170
25.00 MISSION SQ DEF COMP 457 TRAD: Payment
024.1170
12.92 MISSION SQ DEF COMP 457 TRAD: Payment
041.1170
187.50
MISSION SQ DEF COMP 457 TRAD: Payment
042.1170
422.31
MISSION SQ DEF COMP 457 TRAD: Payment
070.1170
212.50
MISSION SQ DEF COMP 457 ROTH: Payment
042.1170
71.84 Total
:
9,640.13
1162
5/29/2026
000004 PUBLIC EMPLOYEE RETIREMENT SYS
EPMC: PAYMENT
PERS SURVIVOR: Payment
64 05/26/2026
Voucher List
CITY OF HIGHLAND
5 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1162
5/29/2026
(Continued)
000004 PUBLIC EMPLOYEE RETIREMENT SYS
023.1145
0.41 EPMC: Payment
001.1145
542.36
EPMC: Payment
004.1145
89.22 EPMC: Payment
023.1145
9.96 EPMC: Payment
024.1145
0.79 EPMC: Payment
041.1145
22.60 EPMC: Payment
042.1145
7.84 EPMC: Payment
070.1145
64.50 PERS: Payment
001.1145
19,796.95
PERS: Payment
004.1145
3,758.76
PERS SURVIVOR: Payment
024.1145
0.05 PERS SURVIVOR: Payment
041.1145
0.34 PERS SURVIVOR: Payment
042.1145
5.30 PERS SURVIVOR: Payment
070.1145
0.65 PERS: Payment
010.1145
1,143.49
PERS: Payment
012.1145
320.56
PERS: Payment
016.1145
320.55
PERS: Payment
023.1145
269.26
PERS: Payment
65 05/26/2026
Voucher List
CITY OF HIGHLAND
6 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1162
5/29/2026
(Continued)
000004 PUBLIC EMPLOYEE RETIREMENT SYS
024.1145
26.78 PERS: Payment
041.1145
557.07
PERS: Payment
042.1145
2,572.55
PERS: Payment
070.1145
1,027.27
PERS SURVIVOR: Payment
001.1145
25.51 PERS SURVIVOR: Payment
004.1145
5.17 PERS SURVIVOR: Payment
010.1145
1.10 PERS SURVIVOR: Payment
012.1145
0.77 PERS SURVIVOR: Payment
016.1145
0.69 Total
:
30,570.50
1163
5/29/2026
000001 CALIF STATE EMPLOYMENT
STATE TAXES: PAYMENT
STATE TAXES: Payment
042.1130
519.08
STATE TAXES: Payment
070.1130
350.04
STATE TAXES: Payment
001.1130
5,823.70
STATE TAXES: Payment
004.1130
823.37
STATE TAXES: Payment
010.1130
363.15
STATE TAXES: Payment
012.1130
57.74 STATE TAXES: Payment
016.1130
57.69 STATE TAXES: Payment
023.1130
53.75 66
05/26/2026
Voucher List
CITY OF HIGHLAND
7 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
1163
5/29/2026
(Continued)
000001 CALIF STATE EMPLOYMENT
STATE TAXES: Payment
024.1130
3.33 STATE TAXES: Payment
041.1130
218.82
Total
:
8,270.67
93748
5/29/2026
006386 AMERITAS LIFE INSURANCE CORP
DENTAL PPO POST TX-AMERITAS: PAYMENT
DENTAL PPO POST TX-AMERITAS: Payment
001.1160
46.72 DENTAL PPO POST TX-AMERITAS: Payment
042.1160
46.72 DENTAL PPO - AMERITAS: Payment
001.1160
935.53
DENTAL PPO - AMERITAS: Payment
004.1160
146.83
DENTAL PPO - AMERITAS: Payment
010.1160
35.29 DENTAL PPO - AMERITAS: Payment
012.1160
14.23 DENTAL PPO - AMERITAS: Payment
016.1160
14.23 DENTAL PPO - AMERITAS: Payment
023.1160
7.07 DENTAL PPO - AMERITAS: Payment
024.1160
0.95 DENTAL PPO - AMERITAS: Payment
041.1160
27.56 DENTAL PPO - AMERITAS: Payment
042.1160
189.79
DENTAL PPO - AMERITAS: Payment
070.1160
10.72 Total
:
1,475.64
93749
5/29/2026
006434 AMERITAS LIFE INSURANCE CORP
DENTAL HMO - AMERITAS: PAYMENT
DENTAL HMO - AMERITAS: Payment
001.1160
145.82
DENTAL HMO - AMERITAS: Payment
67 05/26/2026
Voucher List
CITY OF HIGHLAND
8 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93749
5/29/2026
(Continued)
006434 AMERITAS LIFE INSURANCE CORP
004.1160
47.95 DENTAL HMO - AMERITAS: Payment
010.1160
22.47 DENTAL HMO - AMERITAS: Payment
012.1160
7.79 DENTAL HMO - AMERITAS: Payment
016.1160
7.78 DENTAL HMO - AMERITAS: Payment
024.1160
0.35 DENTAL HMO - AMERITAS: Payment
041.1160
6.74 DENTAL HMO - AMERITAS: Payment
070.1160
6.76 Total
:
245.66
93750
5/29/2026
006435 AMERITAS LIFE INSURANCE CORP
VISION - AMERITAS (EYEMED): PAYMENT
VISION - AMERITAS (EYEMED): Payment
001.1161
88.30 VISION - AMERITAS (EYEMED): Payment
004.1161
26.90 VISION - AMERITAS (EYEMED): Payment
010.1161
6.32 VISION - AMERITAS (EYEMED): Payment
012.1161
6.48 VISION - AMERITAS (EYEMED): Payment
016.1161
6.43 VISION - AMERITAS (EYEMED): Payment
024.1161
0.20 VISION - AMERITAS (EYEMED): Payment
042.1161
1.96 VISION - AMERITAS (EYEMED): Payment
070.1161
2.65 VISION - AMERITAS (VSP): Payment
001.1161
104.55
VISION - AMERITAS (VSP): Payment
004.1161
41.60 68
05/26/2026
Voucher List
CITY OF HIGHLAND
9 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93750
5/29/2026
(Continued)
006435 AMERITAS LIFE INSURANCE CORP
VISION - AMERITAS (VSP): Payment
010.1161
15.32 VISION - AMERITAS (VSP): Payment
012.1161
1.19 VISION - AMERITAS (VSP): Payment
016.1161
1.19 VISION - AMERITAS (VSP): Payment
023.1161
1.05 VISION - AMERITAS (VSP): Payment
024.1161
0.25 VISION - AMERITAS (VSP): Payment
041.1161
9.78 VISION - AMERITAS (VSP): Payment
042.1161
14.66 VISION - AMERITAS (VSP): Payment
070.1161
3.61 Total
:
332.44
93751
5/29/2026
006388 COLONIAL LIFE & ACCIDENTAL INS
COLONIAL LIFE - ACCIDENT: PAYMENT
COLONIAL LIFE - ACCIDENT: Payment
001.1181
291.85
COLONIAL LIFE - ACCIDENT: Payment
004.1181
37.79 COLONIAL LIFE - ACCIDENT: Payment
010.1181
10.84 COLONIAL LIFE - ACCIDENT: Payment
012.1181
5.14 COLONIAL LIFE - ACCIDENT: Payment
016.1181
5.13 COLONIAL LIFE - ACCIDENT: Payment
023.1181
12.55 COLONIAL LIFE - ACCIDENT: Payment
024.1181
0.43 COLONIAL LIFE - ACCIDENT: Payment
041.1181
15.14 COLONIAL LIFE - ACCIDENT: Payment
69 05/26/2026
Voucher List
CITY OF HIGHLAND
10 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93751
5/29/2026
(Continued)
006388 COLONIAL LIFE & ACCIDENTAL INS
070.1181
4.95 COLONIAL LIFE - CANCER: Payment
001.1181
72.30 COLONIAL LIFE - CANCER: Payment
004.1181
58.80 COLONIAL LIFE - CANCER: Payment
010.1181
12.36 COLONIAL LIFE - CANCER: Payment
024.1181
0.90 COLONIAL - SPECIFIED DISEASE: Payment
001.1181
86.74 COLONIAL - SPECIFIED DISEASE: Payment
004.1181
45.50 COLONIAL - SPECIFIED DISEASE: Payment
010.1181
10.62 COLONIAL - SPECIFIED DISEASE: Payment
024.1181
0.60 COLONIAL - VOL SHORT TERM DIS: Payment
001.1181
259.72
COLONIAL - VOL SHORT TERM DIS: Payment
010.1181
5.38 COLONIAL - VOL SHORT TERM DIS: Payment
023.1181
16.04 COLONIAL - VOL SHORT TERM DIS: Payment
041.1181
20.96 COLONIAL - VOL SHORT TERM DIS: Payment
042.1181
78.00 COLONIAL - VOL SHORT TERM DIS: Payment
070.1181
6.92 COLONIAL LIFE - VOL DENTAL: Payment
001.1181
24.90 COLONIAL LIFE - VOL DENTAL: Payment
012.1181
12.46 COLONIAL LIFE - VOL DENTAL: Payment
016.1181
12.46 COLONIAL LIFE - HOSPITAL CONFI: Payment
70 05/26/2026
Voucher List
CITY OF HIGHLAND
11 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93751
5/29/2026
(Continued)
006388 COLONIAL LIFE & ACCIDENTAL INS
001.1181
186.92
COLONIAL LIFE - HOSPITAL CONFI: Payment
004.1181
4.88 COLONIAL LIFE - HOSPITAL CONFI: Payment
023.1181
24.58 COLONIAL LIFE - HOSPITAL CONFI: Payment
041.1181
14.62 COLONIAL LIFE - HOSPITAL CONFI: Payment
070.1181
4.90 COLONIAL - VOL SHORT TERM DIS: Payment
004.1181
7.00 Total
:
1,351.38
93752
5/29/2026
006387 LINCOLN FINANCIAL GROUP
GROUP AD&D - LINCOLN ER PAID: PAYMENT
GROUP AD&D - LINCOLN ER PAID: Payment
001.1184
45.86 GROUP AD&D - LINCOLN ER PAID: Payment
004.1184
8.93 GROUP AD&D - LINCOLN ER PAID: Payment
010.1184
2.86 GROUP AD&D - LINCOLN ER PAID: Payment
012.1184
0.80 GROUP AD&D - LINCOLN ER PAID: Payment
016.1184
0.81 GROUP AD&D - LINCOLN ER PAID: Payment
023.1184
0.58 GROUP AD&D - LINCOLN ER PAID: Payment
024.1184
0.06 GROUP AD&D - LINCOLN ER PAID: Payment
041.1184
1.23 GROUP AD&D - LINCOLN ER PAID: Payment
042.1184
6.88 GROUP AD&D - LINCOLN ER PAID: Payment
070.1184
2.18 GROUP LIFE - LINCOLN ER PAID: Payment
001.1184
282.56
71 05/26/2026
Voucher List
CITY OF HIGHLAND
12 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93752
5/29/2026
(Continued)
006387 LINCOLN FINANCIAL GROUP
GROUP LIFE - LINCOLN ER PAID: Payment
004.1184
55.35 GROUP LIFE - LINCOLN ER PAID: Payment
010.1184
17.91 GROUP LIFE - LINCOLN ER PAID: Payment
012.1184
5.05 GROUP LIFE - LINCOLN ER PAID: Payment
016.1184
4.98 GROUP LIFE - LINCOLN ER PAID: Payment
023.1184
3.92 GROUP LIFE - LINCOLN ER PAID: Payment
024.1184
0.39 GROUP LIFE - LINCOLN ER PAID: Payment
041.1184
7.73 GROUP LIFE - LINCOLN ER PAID: Payment
042.1184
42.47 GROUP LIFE - LINCOLN ER PAID: Payment
070.1184
13.36 VOL LONG TERM DIS LINCOLN: Payment
001.1184
651.77
VOL LONG TERM DIS LINCOLN: Payment
004.1184
198.55
VOL LONG TERM DIS LINCOLN: Payment
010.1184
48.52 VOL LONG TERM DIS LINCOLN: Payment
012.1184
6.56 VOL LONG TERM DIS LINCOLN: Payment
016.1184
6.52 VOL LONG TERM DIS LINCOLN: Payment
023.1184
13.65 VOL LONG TERM DIS LINCOLN: Payment
024.1184
1.31 VOL LONG TERM DIS LINCOLN: Payment
041.1184
13.77 VOL LONG TERM DIS LINCOLN: Payment
042.1184
14.55 72
05/26/2026
Voucher List
CITY OF HIGHLAND
13 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93752
5/29/2026
(Continued)
006387 LINCOLN FINANCIAL GROUP
VOL LONG TERM DIS LINCOLN: Payment
070.1184
17.30 VOLUNTARY LIFE LINCOLN: Payment
001.1184
355.51
VOLUNTARY LIFE LINCOLN: Payment
004.1184
102.18
VOLUNTARY LIFE LINCOLN: Payment
010.1184
43.32 VOLUNTARY LIFE LINCOLN: Payment
012.1184
0.30 VOLUNTARY LIFE LINCOLN: Payment
016.1184
0.30 VOLUNTARY LIFE LINCOLN: Payment
023.1184
9.79 VOLUNTARY LIFE LINCOLN: Payment
024.1184
0.41 VOLUNTARY LIFE LINCOLN: Payment
041.1184
11.82 VOLUNTARY LIFE LINCOLN: Payment
042.1184
7.53 VOLUNTARY LIFE LINCOLN: Payment
070.1184
19.28 SHORT TERM DISABILITY: Payment
001.1184
802.89
SHORT TERM DISABILITY: Payment
004.1184
155.11
SHORT TERM DISABILITY: Payment
010.1184
49.47 SHORT TERM DISABILITY: Payment
012.1184
14.40 SHORT TERM DISABILITY: Payment
016.1184
14.40 SHORT TERM DISABILITY: Payment
023.1184
10.86 SHORT TERM DISABILITY: Payment
024.1184
1.10 73
05/26/2026
Voucher List
CITY OF HIGHLAND
14 2:54:46PM
Page:
Bank code : wfb
Voucher Date Vendor Description/Account Amount
93752
5/29/2026
(Continued)
006387 LINCOLN FINANCIAL GROUP
SHORT TERM DISABILITY: Payment
041.1184
18.92 SHORT TERM DISABILITY: Payment
042.1184
121.37
SHORT TERM DISABILITY: Payment
070.1184
37.06 Total
:
3,252.43
Bank total :
112,643.43
10 Vouchers for bank code
:
wfb
112,643.43
Total vouchers
:
Vouchers in this report
10 74
Staff Report
to the City Council
Agenda
Item
No.6.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Maricela Marroquin, City Attorney
Prepared By: Alondra Muñoz, City Clerk
Subject: November 3, 2026 General Municipal Election - Proposed Resolutions Calling the November 3, 2026 General Municipal Election; Consolidating the General Municipal Election with the Statewide Election; and Adopting Regulations for Candidate Statements
Recommendation:
1. Adopt Resolution No. 2026-____ calling and giving notice of the holding of the General Municipal Election to be held on November 3, 2026;
2. Adopt Resolution No. 2026-____ requesting San Bernardino County to consolidate the General Municipal Election with the statewide election; and
3. Adopt Resolution No. 2026-____ establishing regulations for candidate statements.
Fiscal Impact:
The County of San Bernardino Registrar of Voters has estimated the cost of conducting the November 3, 2026, General Municipal Election for Districts 2 and 4 at approximately $14,300.
A total of $35,000 has been budgeted for election-related expenses. In addition, the cost of required legal advertisements is estimated at approximately $2,000. The entire cost of the Candidate Statements printed in the ballot will be fully paid for by the candidates wishing to submit a statement.
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
Under the provisions of the law relating to General law cities in the State of California, a General Municipal Election will be held on Tuesday, November 3, 2026, for the purpose of electing one person, each by District to represent Council Districts 2 and 4 on the City Council of the City of Highland for the full term of four (4) years. Councilmember Jimmy Saldana currently holds the seat in District 2 and Councilmember John Timmer holds the seat in District
4. The nomination period to qualify for the ballot begins Monday, July 13, 2026, at 8:00 am and 1 ends on Friday, August 7, 2026, at 5:00 pm. City Hall will be open from 8:00 am until 5:00 pm for candidates filing nomination papers only; this is a closed Friday for all other city services. If an incumbent does not file, the nomination period will extend to Wednesday, August 12, 2026 until 5:00pm for all registered voters within District 2 and 4, except the incumbents.
Three routine and customary resolutions have been prepared for City Council to call the election. The first calls and gives the notice of the election and provides the San Bernardino County Registrar of Voters to conduct the election. The second requests the San Bernardino County Registrar of Voters to consolidate the election, complete the canvass, and provides for payment by the City to the County for such services. The third adopts rules and regulations from the San Benardino County Registrar of Voters of candidate statements as required by Government Code Section 13307 of the California Elections Code and authorizes the required payment.
Attachments:
1. Draft Resolution - Call for Election
2. Draft Resolution - Candidate Statement
3. Draft Resolution - Consolidate Election
2 ATTACHMENT 1
3 RESOLUTION NO. 2026-______
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND,
CALIFORNIA, CALLING FOR THE HOLDING OF A GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026, FOR THE ELECTION OF CERTAIN OFFICERS IN DISTRICT 2 AND DISTRICT 4 AS REQUIRED BY THE
PROVISIONS OF THE LAWS OF THE STATE OF CALIFORNIA RELATING TO
GENERAL LAW CITIES
WHEREAS , under the provisions of the laws relating to general law cities in the State of California, a General Municipal Election shall be held on November 3, 2026, for the election of Municipal Officers.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HIGHLAND,
CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. That pursuant to the requirements of the laws of the State of California relating to General Law Cities, there is called and ordered to be held in the City of Highland, California, on Tuesday, November 3, 2026, a General Municipal Election for the purpose of electing one Council Member each by District to represent Council Districts 2 and 4 on the City Council of the City of Highland for the full term of four (4) years.
SECTION 2. That the ballots to be used at the election shall be in form and content as required by law.
SECTION 3. That the City Clerk is authorized, instructed and directed to coordinate and, if necessary, contract with the County of San Bernardino Registrar of Voters to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment, services and paraphernalia that may be necessary in order to properly and lawfully conduct the election.
SECTION 4. That the polls (vote centers) for the election shall be open at seven o’clock a.m. of the day of the election and shall remain open continuously from that time until eight o’clock p.m. of the same day when the polls (vote centers) shall be closed, pursuant to Elections Code § 10242, except as provided in §§ 14212, 14401 of the Elections Code of the State of California.
SECTION 5. That the consolidated election shall be held and conducted in the manner prescribed in Elections Code §10418. If any inconsistency arises between the procedure described in this Resolution and the Elections Code, the latter shall govern.
SECTION 6. That notice of the time and place of holding the election is given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form and manner as required by law.
4 SECTION 7. That in the event of a tie vote (if any two or more persons receive an equal and the highest number of votes for an office) as certified by the County of San Bernardino Registrar-Recorder/County Clerk, the City Council, in accordance with Elections Code § 15651(a), shall set a date and time and place, and summon the candidates who have received the tie votes to appear and will determine the tie by lot.
SECTION 8. That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.
SECTION 9. That the City Council authorizes the City Clerk to administer said election and all reasonable and actual election expenses shall be paid by the City upon presentation of a properly submitted bill.
PASSED, APPROVED AND ADOPTED this 9th day of June, 2026.
Penny Lilburn
Mayor
ATTEST:
Alondra Muñoz, CMC
City Clerk
APPROVED AS TO FORM:
Maricela Marroquin
City Attorney
5 ATTACHMENT 2
6 RESOLUTION NO. 2026-____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND,
CALIFORNIA, ADOPTING REGULATIONS FOR CANDIDATES FOR ELECTIVE
OFFICE PERTAINING TO CANDIDATES STATEMENTS SUBMITTED TO THE VOTERS AT AN ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026
WHEREAS , §13307 of the Elections Code of the State of California provides that the governing body of any local agency shall adopt regulations pertaining to materials prepared by any candidate for a municipal election, including costs of the candidates’ statement.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HIGHLAND,
CALIFORNIA, DOES HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS :
Section 1. GENERAL PROVISIONS
That pursuant to §13307 of the Elections Code of the State of California, each candidate for elective office to be voted for at an Election to be held in the City of Highland on November 3, 2026, may prepare a candidate’s statement on an appropriate form provided by the City Clerk. The statement may include the name, age and occupation of the candidate and a brief description of no more than 200 words of the candidate’s own education and qualifications expressed by the candidate himself or herself. The statement shall not include party affiliation of the candidate, nor membership or activity in partisan political organizations. The statement shall be filed (in typewritten form) in the office of the City Clerk at the time the candidate’s nomination papers are filed. The statement may be withdrawn, but not changed, during the period for filing nomination papers and until 5:00 p.m. of the next working day after the close of the nomination period.
Section 2. FOREIGN LANGUAGE POLICY
A. Pursuant to the Federal Voting Rights Act, candidates’ statements will be translated into all languages required by the County of San Bernardino. The County is required to translate candidates’ statements into the following language: Spanish.
B. The County will print and mail voter information guides and candidates’ statements to all voters in the City of Highland or the County will mail separate voter information guides and candidates’ statements in the City of Highland to only those voters who are on the county voter file as having requested a voter information guide in a particular language. The County will make the voter information guides and candidates’ statements in the required language available at all polling places, on the County’s website, and in the Elections Official office.
7 Section 3. ADDITIONAL MATERIALS
No candidate will be permitted to include additional materials in the voter information guide.
Section 4. PAYMENT
A. Translations: The candidate shall be required to pay for the cost of translating the candidate’s statement into any required foreign language as specified in (A) and (B) of Section 2 above pursuant to Federal and/or State law.
B. Printing: The candidate shall be required to pay the cost of printing the candidate’s statement in the voter’s pamphlet in all required languages pursuant to Federal and State law. The County of San Bernardino Registrar of Voters shall provide the City Clerk with an estimate of the total cost of printing, handling, translating, and mailing the candidate’s statements filed pursuant to this section, including costs incurred as a result of complying with the Voting Rights Act of 1965 (as amended), and require each candidate filing a statement to pay in advance to the City his or her estimated pro rata share as a condition of having his or her statement included in the voter’s pamphlet. The estimate is just an approximation of the actual cost that varies from one election to another election and may be significantly more or less than the estimate, depending on the actual number of candidates filing statements. Accordingly, the Clerk is not bound by the estimate. The City Clerk shall bill each candidate for any cost in excess of the deposit and shall refund any unused portion of any deposit. In the event of overpayment, the City Clerk shall prorate the excess amount among the candidates and refund the excess amount paid within thirty days of the election. (Note – Upon receipt of the invoice from the San Bernardino County Registrar of Voters, refunds and/or prorated billings will be used.)
Section 5. MISCELLANEOUS
A. All translations shall be provided by professionally-certified translators.
B. The City Clerk shall allow “bold type,” “underlining,” “capitalization,” “indentations,” “bullets,” and “leading hyphens’ to the same extent and manner as allowed in previous City elections.
C. The City Clerk shall comply with all recommendations and standards set forth by the California Secretary of State regarding occupational designations and other matters relating to elections.
Section 6. The City Clerk shall provide each candidate or the candidate’s representative a copy of this Resolution at the time nominating petitions are issued.
Section 7. All previous resolutions establishing Council policy on payment for candidate’s statements are repealed.
8 Section 8. This resolution shall apply only to the election to be held on Tuesday, November 3, 2026, and shall then be repealed.
Section 9. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions .
PASSED, APPROVED AND ADOPTED this 9th day of June, 2026.
Penny Lilburn
Mayor
ATTEST:
Alondra Muñoz, CMC
City Clerk
APPROVED AS TO FORM:
Maricela Marroquin
City Attorney
9 ATTACHMENT 3
10 RESOLUTION NO. 2026-____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND,
CALIFORNIA, REQUESTING THE BOARD OF SUPERVISORS OF THE
COUNTY OF SAN BERNARDINO TO CONSOLIDATE A GENERAL
MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 3, 2026, WITH
THE STATEWIDE GENERAL ELECTION TO BE HELD ON THE DATE
PURSUANT TO § 10403 OF THE ELECTIONS CODE
WHEREAS , the City Council of the City of Highland called a General Municipal Election to be held on November 6, 2026, for the purpose of electing one person each by District to represent Council Districts 2, and 4 on the City Council of the City of Highland for the full term of four (4) years; and
WHEREAS , it is desirable that the General Municipal Election be consolidated with the Statewide General election to be held on the same date and that within the City the precincts, polling places (vote centers) and election officers of the two elections be the same, and that the County election department of the County of San Bernardino canvass the returns of the General Municipal Election and that the election be held in all respects as if there were only one election.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HIGHLAND DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. That pursuant to the requirements of § 10403 of the Elections Code, the Board of Supervisors of the County of San Bernardino is hereby requested to consent and agree to the consolidation of the Highland General Municipal Election with the Statewide General election on Tuesday, November 3, 2026, for the purpose of electing one person each by District to represent Council Districts 2 and 4 on the City Council of the City of Highland for the full term of four (4) years.
SECTION 2. That the County of San Bernardino Registrar of Voters is authorized to canvass the returns of the General Municipal Election. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used. The election will be held and conducted in accordance with the provisions of law regulating the statewide election.
SECTION 3. That the Board of Supervisors is requested to issue instructions to the County election department to take any and all steps necessary for the holding of the consolidated election.
SECTION 4. That the City of Highland recognizes that additional costs will be incurred by the County by reason of this consolidation and agrees to reimburse the County for all costs associated with the General Municipal Election.
11 SECTION 5. That the City Clerk is hereby directed to file a certified copy of this resolution with the Board of Supervisors and the County election department of the County of San Bernardino.
SECTION 6. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
PASSED, APPROVED AND ADOPTED on this 9th day of June, 2026.
Penny Lilburn
Mayor
ATTEST:
Alondra Muñoz, CMC
City Clerk
APPROVED AS TO FORM:
Maricela Marroquin
City Attorney
12 Staff Report
to the City Council
Agenda
Item
No.7.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Carlos Zamano, City Manager
Maricela Marroquin, City Attorney
Prepared By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: Confirming the Authority of the City Treasurer, Pursuant to Government Code Section 53607
Recommendation:
The Finance/Personnel Subcommittee recommends the City Council adopt Resolution No. 2026-___ confirming the authority of the City Treasurer, pursuant to Government Code Section 53607.
Fiscal Impact:
None.
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
This item is presented to the Council annually. Government Code Section 53607 states that the City Council may delegate the duties of investing or reinvesting funds of the City, or to sell or exchange securities so purchased for a one-year period. The City Council previously delegated the duties to Leticia Nava-Cruz in Resolution No. 2025-015. The Government Code states that a yearly delegation may occur.
The Finance/Personnel Subcommittee reviewed the proposed resolution on May 19, 2026, and recommended that the delegation of investment duties is granted to Leticia Nava-Cruz for a one-year period beginning July 1, 2026. If Leticia Nava-Cruz is made the City Treasurer, per the City of Highland wiring policy, she is required to notify the City Manager & Assistant Director of Administrative Services upon any transfers of funds for any reason. The opening of any new banking account(s) must be approved by Resolution of the City Council.
Attachments:
1. Resolution No. 2026-___ City Treasurer Authority
1 Attachment
1 Resolution No. 2026
-
???
Confirming
the Aut
hority of City
Treasu
rer
2 RESOLUTION NO. 2026 -
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF HIGHLAND, CALIFORNIA, CONFIRMING THE AUTHORITY
OF THE CITY TREASURER, PURSUANT TO GOVERNMENT CODE SECTION 53607
WHEREAS, Government Code Section 36501 states that there must be an office of City Treasurer; and,
WHEREAS, Government Code Section 53607 allows the City Council to delegate the duties of investing or reinvesting funds of the City, or to sell or exchange securities so purchased, to the City Treasurer; and,
WHEREAS, the Office of the City Treasurer was made appointive versus elective, as per Government Code Section 36511, in the incorporation papers of the City, per Resolution 87 -414 of the Board of Supervisors of the County of San Bernardino, State of California, November 23, 1987; and,
WHEREAS, this Resolution appoints Leticia Nava-Cruz as City Treasurer of the City of Highland and to serve at the pleasure of the City Council; and,
WHEREAS, Government Code Section 53607 now allows the City Council to delegate the duties of investing or reinvesting funds of the City, or to sell or exchange securities so purchased, to the City Treasurer for a one-year period.
NOW THEREFORE, BE IT RESOLVED that the City Council of the City of Highland, California, appoints the Director of Administrative Services, Leticia Nava -Cruz as the City Treasurer for fiscal year 2026-2027 and delegates the authority to invest, or reinvest funds of the City, or to sell or exchange securities so purchased, pursuant to: Government Code Section 53607; and pursuant to the City’s Investment Policy; and pursuant to the City of Highland’s Wiring Policy.
APPROVED AND ADOPTED this 9th day of June 2026.
_________________________
Penny Lilburn, Mayor
ATTEST:
__________________________
Alondra Muñoz, City Clerk
3 Staff Report
to the City Council
Agenda
Item
No.8.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Carlos Zamano, City Manager
Maricela Marroquin, City Attorney
Prepared By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: Resolution No. 2026-___ Rendering the Annual Statement of Investment Policy for Fiscal Year 2026/2027
Recommendation:
The Finance/Personnel Subcommittee recommends the City Council adopt Resolution No. 2026-___ rendering the Annual Statement of Investment Policy for Fiscal Year 2026-2027.
Fiscal Impact:
None.
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
This item is presented to the City Council annually. There are no proposed changes to the investment policy for Fiscal Year 2026-2027. The Finance/Personnel Subcommittee reviewed the proposed Resolution and Policy on May 19, 2026, and recommends that the City Council adopt the Resolution and Policy.
State law no longer requires cities to present their investment policies to their governing board for approval. However, the Finance/Personnel Subcommittee recommends that staff continue to present the investment policy to the City Council annually.
Attachments:
1. Investment Policy Resolution and Exhibit 2026/2027
1 Attachment 1
Reso
lution No
. 2026
-
???
Incl
uding Ex
hibit A :
St
atement of Investment Pol
icy for F
iscal
Year 2026 2027
2 RESOLUTION NO. 20
2 6
-
____
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF HIGHLAND, CALIFORNIA,
ADOPTING THE ANNUAL STATEMENT OF
INVESTMENT POLICY FOR FISCAL YEAR
20 2
6 /20
2 7
WHEREAS,
the City of Highland City Treasurer is no longer required by Government Code Section 53646(a)(2) to annually render to the City Council a Statement of Investment Policy; and,
WHEREAS,
the City desires to continue to annually render to the City Council a Statement of Investment Policy, although it is no longer required by the Government Code; and,
WHEREAS,
the City has submitted the Statement of Investment Policy annually to comply with prudent money management; and,
WHEREAS,
the City Treasurer shall also render a quarterly report to the City Council showing the type of investment, institution, date of maturity, amount of deposit, current market value for all securities and the source, rate of interest, investments and moneys held by the City, description of funds under the management of contracted parties, statement that the report is in compliance or not with the investment policy, and that there are sufficient funds to meet the next six months ’
obligations or not,
WHEREAS,
the City Council can and does require the Treasurer
’
s Report be submitted on a monthly
basis, rather than a quarterly basis,
NOW THEREFORE, BE IT RESOLVED
that the City Council of the City of Highland, California, adopts the Statement of Investment Policy attached herewith for the fiscal year 20 2
6 /20
2 7
.
APPROVED AND ADOPTED
this
9 th
day of
June
20 2
6 .
_________________________
Penny Lilburn , Mayor
ATTEST:
__________________________
Alondra Muñoz , City Clerk
3 CITY OF HIGHLAND
STATEMENT OF INVESTMENT POLICY
FISCAL YEAR 20
2 6
-
20 2
7 I
Introduction:
The purpose of this document is to identify various policies and procedures that enhance opportunities for a prudent and systematic investment policy and to organize and formalize investment
-
related activities. Related activities, which comprise good cash
management,
include accurate cash projections, the expeditious collection of revenue, the control of disbursements, cost
-
effective banking relations and a short
-
term borrowing program, which
coordinates working capital requirements and investment opportunity. In concert with these requirements are the many facets of an appropriate and secure short -
term
investment program.
II
Scope:
It is intended that this policy cover all funds and investment activities under the direct authority of the City. The criteria outlined in this policy focus
mainly on the City's pooled
funds but
will also apply to those funds under the control of the City Treasurer, unless specifically identified by statue or ordinance. This policy is applicable, but not limited to the funds of the city which consist of the General Fund, Special Revenue Funds, C apital
Projects Funds, Internal Service Funds, Trust and Agen
cy Funds,
Former
Redevelopment
Funds, and any new fund(s) created by the City Council, based on their respective participation and in accordance with generally accepted accounting principles (GAAP).
The current
policy of the City prefers a passive investment strategy whereby investments are bought and held to maturity in order to match cash flow needs.
III
Objectives:
A.
Safety: It is the primary objective and responsibility of the City Treasurer to protect, preserve and maintain cash and investments placed in his/her trust on behalf of the citizens of the community, so as to protect the potential loss of principal, interest or a combination of these. Each investment transaction will seek to ensure that capital losses are avoided, whether from securities default, broker -
dealer
default,
or
erosion of market value. The City will seek to preserve principal by mitigating the
two types of risk, credit risk and market risk.
1. Credit risk, defined as the risk of loss due to failure of the issuer of a security, will be mitigated by investing in investment grade securities and by diversifying the investment portfolio so that the failure of any single issuer would not unduly harm t
he City's cash flow.
2 .
Market risk, defined as market value fluctuations due to overall changes in the general level of interest rates, will be mitigated by limiting the average maturity of the City's investment portfolio to two years, the maximum maturity of any single securit
y to five years, structuring the portfolio based on historic and current cash flow analysis eliminating the need to sell securities prior to maturity and avoiding the purchase of securities for the sole purpose of short 4 term speculation. It is recognized however, that in a diversified investment portfolio, occasional measured losses are inevitable and must be considered within the context of the overall investment return and current economic circumstances.
B.
Liquidity: An adequate percentage of the portfolio should be maintained in liquid short
-
term securities, which can be converted to cash if necessary to meet disbursement requirements. Since all cash requirements cannot be anticipated, investments in securities with active secondary or resale markets is highly recommended. Emphasis should be on marketable securities with low sensitivity to market risk.
C.
Yield: Yield, also known as return on investment, should become a consideration only after the basic requirements of safety and liquidity have been met. Yield is the potential dollar earnings an investment can provide.
IV
Standards of Care:
A.
Prudence: The City adheres to the guidance provided by the "prudent investor standard in Government Code Section 53600.3, which obligates a fiduciary to insure that:
"When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee will act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic co
nditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liqui
dity needs of the agency."
B.
Public Trust: All participants in the investment process will act as custodians of the public trust. Investment officials will recognize that the investment portfolio is subject to public review and evaluation. The overall program will be designed and m
anaged with a degree of professionalism that is worthy of the public trust. In a well
-
diversified investment
portfolio,
it must be recognized that occasional
measured losses are inevitable, due to economic, bond market, or individual security credit analysis, and must be considered within the context of the overall portfolio's investment return, provided that adequate dive rsification has been
implemented.
C.
Ethics and Conflicts of Interest: Officers and employees involved in the investment process will refrain from personal business activity that conflicts with proper execution of the investment program or
impairs their ability to make impartial
investment decisions. Employees and investment officials will disclose any material financial interest that could be related to the performance of the City's investment portfolio.
During no such time that the City deposits moneys with a state or federal credit union will a member of the City Council or employee of the administrative office, manager's office, or treasurer's office of the City serve on the board of directors or 5 any committee appointed by the board of directors, or the credit committee or supervisory committee, of the state or federal credit union, pursuant to Section 53648 of the Government Code.
D.
Delegation of Authority: Government Code Section 36501 states that there must be an office of City Treasurer of the local government. In the incorporation papers of the City, the office of City Treasurer was made appointive versus elective, as per Gover
nment Code Section 36511, per Resolution No. 87
-
414 of the Board of
Supervisors of the County of San Bernardino, State of California, on November 23, 1987.
Government Code Section 53607 authorizes the City Council to delegate the duties of investing or reinvesting funds of a city to the City Treasurer. The City Council by Resolution
No.
20 2
6 -
???
, which repeals Resolution
No.
20 2
5 -
0 1
5 , has appointed
the City
Treasurer,
and has delegated their authority of investment decisions to the City Treasurer as the investor or reinvestor of the City's funds.
Resolution
No.
20 2
6 -
???
delegates these duties for a one
-
year period effective July 1, 20
2 6
.
Daily management responsibility of the investment program has been delegated to the City Treasurer/Director of Administrative Services, who will establish procedures for the operation consistent with this investment policy. In the absence of the City Trea
surer/Director of Administrative Services, the
A
ssistant Director of
Administrative Services
is authorized to initiate investment transactions with
approval by the City Manager.
V
Safekeeping and Custody:
A.
Banks and Securities Dealers: In selecting financial institutions for the deposit or investment of the City's funds, the City Treasurer will consider the creditworthiness of institutions. The City Treasurer will continue to monitor financial institutions ' credit
characteristics and financial history throughout the period in which City funds are deposited or invested. These institutions will be qualified to purchase investments as set forth in Government Code Section 53601.5. The current
City policy for
day
-
to
-
day deposit of funds and general banking transactions requires a financial institution to be within the limits of the City.
B.
Brokers/Dealers: Securities purchased from a broker/dealer should be held in a third party custodian/safekeeping account. Said securities should be held in a manner that establishes the City's right of ownership.
All brokers/dealers will be provided with
a questionnaire prior to investment of any
funds. A statement of compliance with the Investment Policy will also be required.
These
q
uestionnaires will be reviewed by the Finance Subcommittee.
All securities owned by the City should be held by a third party except the collateral for time deposits in banks and savings and loans and collateral for repurchase 6 agreements. Collateral for time deposits in savings and loans are held by the Federal Home Loan Bank or an approved Agent of Depository. The collateral for time deposits in banks and for repurchase agreements should be held in the City's name in the bank'
s Trust Department, or
alternatively
, in the Federal Reserve Bank.
C.
Internal Controls: A System of internal control will be established. The controls will be designed to prevent losses of public funds arising from fraud, employee error, misrepresentation of third parties, unanticipated changes in financial markets, or i
mprudent actions by employees and officers of the City. Controls deemed most important include: separation of duties, separating transactions authority from accounting and record keeping, custodial safekeeping, clear delegation of authority, specific l
imitations regarding securities losses and remedial action, minimizing the number of authorized Investment Officials and code of ethics standards. All investment transactions will be confirmed in writing back to the City to
be assured
proper communication of the transaction has occurred.
D.
Risk Tolerance: The City recognizes that investment risks can result from issuer defaults, market price changes or various technical complications leading to temporary illiquidity. Portfolio diversification is employed as a way to control risk.
Investmen
t Managers are expected to display prudence in the selection of securities, as a way to minimize default risk. No individual investment transaction will be undertaken,
which jeopardizes the total capital position of the overall portfolio. The Treasurer w
ill periodically establish guidelines and strategies to control risks of default, market price changes and illiquidity.
In addition to these general policy considerations, the following specific policies will be strictly observed.
1 All transactions will be executed on a delivery versus payment (DVP) basis and follow Government Code Section 53601.
2 .
A competitive bid process, when practical, will be used to place all investment purchases.
VI
Investment Instruments:
Security purchases and holdings should be maintained within statutory limits imposed by the Government Code Section 53601 and 53601.1. Current permitted investments and deposits and their limits are as follows:
7 PERMITTED INVESTMENTS/
MAXIMUM
MAXIMUM
DEPOSITS
PERCENTAGES
MATURITY
Securities of the U.S. Govt. Unlimited 5 years*
Securities of the State of California Unlimited 5 years* Bonds issued by the City
Unlimited
5 years*
Bonds, notes, other indebtedness
Unlimited
5 years*
of any local agency in California
Certificate of Deposits
Unlimited
5 years*
Negotiable Certificates of Deposit
30%
5 years*
Bankers Acceptances (1)
40%
180 days
Commercial Paper (1)
25%
270 days
LAIF
***
n/a
CAMP
-
n/a
Passbook Deposits
-
n/a
Reverse
Repurchase Agreements (1)
20%
92 days
Repurchase Agreements (1)
-
1 year**
Mutual Funds
/Money Market Funds
(1)
20 %
n/a
Medium Term Notes (1)
30%
5 years*
Mortgage Securities/Asset Backed (1)
20%
5 years*
* Maximum term unless expressly authorized by Governing Body to extend (see paragraph below) and must be approved no less than three months prior to the purchase of the investment.
Will be rated A or its equivalent or better.
** Governing Body approval is required. Further, it is suggested that the final maturity of the underlying investment security be less than or equal to the maturity of the reverse repurchase agreement.
***
Maximum as allowed by
Limit set by LAIF Governing Board, not Government Code.
****Amounts to invest and which funds to invest to be determined by the Finance Subcommittee.
+ Adopted by the CSMFO Cash Management Committee on February 26, 1992.
(1) Further restrictions apply in Government Code Section 53601.
A.
In the case of bond reserve investments, an exception to the five -
year limitation may
be extended, provided that the segregated investment portfolio of the bond reserve fund with the maturity schedule is prudent given current economic analysis. In additi
on, certain investments currently not authorized by this investment policy may be
superseded
by Council authorization in executing bond documents, provided that due diligence is exercised in acquiring background for the investment and/or bank and rated by two Rating Agencies. Liquidity of certain bond funds may need to use money market funds of the trustee bank in order to facilitate timeliness of withdrawal 8 and/or interim holding periods for bond payments. All instruments will be in accordance with bond documents executed by the City Council and the Government Code.
B.
Of the permitted investments/deposits as outlined in Section VI, the City Council has chosen to permit all the foregoing for
FY
20 2
6 -
20 2
7 except Bankers Acceptances,
Passbook deposits, Mortgage securities/Asset backed and medium
-
term
notes.
C.
Prohibited investments consist of inverse floaters, range notes, or interest only strips that are derived from a pool of mortgages or any security that could result in zero interest accrual if held to maturity. Per Government Code Section 53601.6, the Ci ty
will not invest in any of these instruments.
D.
Market
-
Average Rate of Return: The investment portfolio will be designed to attain a market
-
average rate of return throughout budgetary and economic cycles, taking into account the City's risk constraints, the cash flow characteristics of the portfolio, and State and Local laws, ordinances or resolutions that restrict investments.
E.
Diversification: The investment portfolio will be diversified to avoid incurring unreasonable and avoidable risks regarding specific security types or individual financial institutions.
F.
Collateralization of Public Funds: The City Treasurer will enter into any contract with a depository relating to any deposit. Per Government Code Section 53648, a city may deposit public moneys into banks which are Federal Reserve System members or whos
e deposits are insured by the Federal Deposit Insurance Corporation (FDIC), or any State or Federal Credit Union whose accounts are insured by the National Credit Union Share Insurance Fund or guaranteed pursuant to Section 14858 of the Financial Code.
For those deposits placed with depositories that are FDIC insured or guaranteed, the maximum amount is $250,000 under the initial insurance. Other forms of insurance or instruments with securities ratings will be required for any amount up to the maximum a
mount on deposit at any single time in the depository.
VII
Reporting:
A.
Quarterly: The City Treasurer will submit a quarterly investment report to the City Council and City Manager within 30 days following the end of the quarter. This report will include all required elements of the quarterly report as prescribed by Governmen t
Code Section 53646(b). The City Council may elect to require this report monthly instead of quarterly per Government Code Section 53646(d).
Required elements of the quarterly report:
1)
Type of investment
.
2)
Name of Issuer
.
3)
Date of maturity
.
4)
Amount of deposit or cost of the security
.
5)
Current market value of securities as of the date of the report .
6)
Source of market valuation
.
9 7) Investments and moneys held by the City .
8)
Description of funds, investments, or programs under the management of contracted parties, including lending programs per Government Code Section 53646(b)(1)
.
9)
Rate of interest
.
10)
Statement that the report
complies
or
does
not in compl
y
with the Statement of
Investment Policy
.
11)
Statement that there are sufficient funds to meet the next six months' obligations or provide an explanation as to why not able to meet obligations .
12)
Effective January 1, 1991, Accrued Interest for each depository as prescribed by the California Government Code Section 53646, if required by the City Council. At this time, the City Council chooses not to require this of the City Treasurer.
Optional elements of the quarterly report:
1)
Purchase date
.
2)
Rating from appropriate rating agency
.
B.
If all investments are placed in the Local Agency Investment Fund, FDIC insured accounts in a bank or savings and loan, CAMP, county investment pool, or any combination of these, the City Treasurer may supply to the City Council and City Manager the most recent statement(s) received from these institutions in lieu of reporting them per Government Code Section 53646(e).
C.
Marking to Market: The market value of the portfolio will be calculated at least quarterly and a statement of the market value of the portfolio will be issued at least quarterly. This will ensure that review of the investment portfolio, in terms of fair value
and price volatility, has been performed consistently with recommended practices.
VIII
Statement of Investment Policy:
The Statement of Investment Policy, which includes any changes from the previous year, will be reviewed and submitted annually, by Resolution, to the City Council by the City Treasurer. Government Code Section 53646(a)(2) no longer requires a city to annu ally
submit their investment policy to their governing board for approval. However, the City of Highland will continue to do so, voluntarily.
Any State of California legislation action placed into law after adoption of this Investment Policy that further restricts allowable maturities, investment type or percentage
allocations,
will be incorporated into the City of Highland's next Investment Policy.
Any investment held currently that does not meet the guidelines of the new policy
will be
exempt. However, at the investment's maturity or liquidation, such funds will be reinvested only as provided by this policy.
10 Staff Report
to the City Council
Agenda
Item
No.9.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Carlos Zamano, City Manager
Maricela Marroquin, City Attorney
Prepared By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: Establishing the Appropriations Limit for Fiscal Year 2026/2027 for the City of Highland in Accordance with the Provisions of Division 9 of Title 1 of the California Government Code
Recommendation:
The Finance/Personnel Subcommittee recommends the City Council adopt Resolution No. 2026-____ establishing the Appropriations Limit for Fiscal Year 2026-2027 for the City of Highland in accordance with the provisions of Division 9 of Title 1 of the California Government Code.
Fiscal Impact:
None.
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
The Appropriations Limit (Gann Limit) was formulated by using the change in the California per capita income and the change in Highland’s population. All appropriation limit worksheets are on file with the Finance Department for further review of the calculations.
This item was presented to the Finance/Personnel Subcommittee on May 19, 2026. The Finance/Personnel Subcommittee recommends that the City Council adopt the proposed Resolution.
Attachments:
1. Proposed Resolution No. 2026-____ (2026-2027)
2. Appropriations Subject to Limitation Worksheet #4
3. Population Per Capita Personal Income Worksheet#5
4. Appropriations Limit Worksheet #6
5. Appropriations Subject to Limitation History
1 Attachment
1 Proposed Resolution No. 2026
-
____ (2026
-
2027)
2 RESOLUTION NO. 20
2 6
-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HIGHLAND, CALIFORNIA, ESTABLISHING THE APPROPRIATIONS
LIMIT FOR FISCAL YEAR 20
2 6
-
20 2
7 FOR THE CITY OF
HIGHLAND
IN ACCORDANCE WITH THE PROVISIONS OF DIVISION 9
OF TITLE 1 OF THE CALIFORNIA GOVERNMENT CODE
WHEREAS,
Article XIIIB of the Constitution of the State of California as proposed by the Initiative Measure approved by the people at the special statewide election held on November 6, 1979 provides that the total annual appropriations subject to limitations of eac h local government shall not exceed the
appropriations limit of such entity for the prior year adjusted for changes in the cost of living and population except as otherwise specifically provided for in said Article; and
WHEREAS,
Article XIIIB of the Constitution of the State of California as modified by Proposition 111 and Senate Bill 88 (Chapter 60/90) approved by the people at the statewide election held June 5, 1990; and
WHEREAS,
beginning with the 1990
-
1991 Appropriations Limit, the annual adjustment factors will be:
the growth in the California per capita income OR, the growth in the non -
residential assessed valuation
due to new construction (since 1986
-
1987), City population gro
wth or County population growth (since
1986
-
1987); and
WHEREAS,
the State Legislature added Division 9 (commencing with Section 7900) to Title 1 of the Government Code of the State of California to implement Article XIIIB of the California Constitution:
and
WHEREAS,
Government Code Sections 7902.5 through 7902.7 determines the Appropriations Limit for newly incorporated cities based on the year of incorporation; and
WHEREAS,
cities incorporated after the November 4, 1980 election and before January 1, 1988, have their Appropriations Limit determined by LAFCO and approved by the voters; and
WHEREAS,
Government Code Section 7910 provides that each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit and make other necessary determinations for the following fiscal year pursuant to Article XIIIB at a
regularly scheduled meeting or
a noticed special meeting and that fifteen days prior to such meeting, documentation used in the determination of the appropriations limit shall be available to the public and any judicial action or proceeding to at
tack, review, set aside, void, or annul the action of the City taken pursuant to this section shall be commenced within 45 days of the effective date of this resolution; and
WHEREAS,
Government Code Section 7902 (a) sets forth the method for determining the appropriations limit for each local jurisdiction for the 20 2 6
-
20 2
7 fiscal year; and
WHEREAS,
Government Code Section 7901 (b) allows a city or special district to choose the change in population between January 1 of the next calendar year and January 1 of the current year within its jurisdiction or within the county it resides and do so annually b y recorded vote of its governing body;
and
3 WHEREAS, pursuant to Government Code Section 37200, the Appropriations Limit and the total Appropriations Subject to Limitation must be published in the annual budget; and
WHEREAS, the State Controller's Office requires the submission of an informational form along with the filing of the Annual Statement of Financial Transactions no later than 7 months after the start of each fiscal year; and
WHEREAS, Article XIIIB Section 1.5 requires that the annual calculation of the Appropriations Limit shall be reviewed as part of the annual financial audit; and
WHEREAS, the City Council of the City of Highland wishes to establish the Appropriations Limit for fiscal year 2026-2027 for the City of Highland.
NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Highland, California as follows:
Section 1. That it is hereby found and determined that the documentation used in the determination of the Appropriations Limit for the City of Highland for fiscal year 2026-2027 was available to the public in the Finance Department of said City at least fifteen days prior to this date.
Section 2. That the annual adjustment factors chosen for fiscal year 2026-2027 were the California per capita personal income and the City population growth, per Government Code Section 7901.
Section 3. That the Appropriations Limit, Appropriations subject to the Limit, and the Appropriations Limit Margin for the City of Highland as established in accordance with California Government Code Section 7902 are $52,012,037, $28,321,660 and ($23,690,377), respectively.
APPROVED AND ADOPTED this 9th day of June 2026.
_________________________
Penny Lilburn, Mayor
ATTEST:
__________________________
Alondra Muñoz, City Clerk
4 Attachment 2
Appropriations Subject to Limitation Worksheet #4
5 Worksheet #4
City of Highland
Fiscal Year 2026/2027
Budget
Amount
A. PROCEEDS OF TAXES
28,321,660
B. MINUS EXCLUSIONS
-
C. APPROPRIATIONS SUBJECT TO LIMITATION
28,321,660
D. CURRENT YEAR LIMIT
52,012,037
E. OVER/(UNDER) LIMIT
(23,690,377)
APPROPRIATIONS SUBJECT TO LIMITATION
6 Attachment 3
Population/Per Capita Personal Income Worksheet #5
7 Worksheet #5
City of Highland
Fiscal Year 2026/2027
Budget
POPULATION
1/1/2025 56,997
1/1/2026 56,655
% change over prior year -0.6000
Converted to ratio 0.9940
PER CAPITA PERSONAL INCOME
% change over prior year 4.95
Converted to ratio 1.0495
CALCULATION FACTOR
2026/2027 1.0432027
8 Attachment 4
Appropriations Limit Worksheet #6
9 Worksheet #6
City of Highland
Fiscal Year 2026/2027
Budget
A. LAST YEAR'S LIMIT
49,858,037
B. ADJUSTMENT FACTORS:
Population % increase
0.9940
Inflation/Income % change
1.0495
Total Adjustment %
1.0432
C. ANNUAL ADJUSTMENT
2,154,000
D. OTHER ADJUSTMENTS:
Lost Responsibility (-)
-
Transfer to private (-)
-
Transfer to fees (-)
-
Assumed Responsibility (+)
-
Subtotal
-
E. TOTAL ADJUSTMENTS
2,154,000
F. THIS YEAR'S LIMIT
52,012,037
APPROPRIATIONS LIMIT
10 Attachment 5
Appropriations Subject to Limitation History
11 2026/2027
2025/2026
2024/2025
2023/2024
2022/2023
2021/2022
2020/2021
2019/2020
2018/2019
2017/2018
2016/2017
A. PROCEEDS OF TAXES
28,321,660
26,284,938
24,761,882
23,485,340
21,625,869
20,624,635
19,947,375
18,909,186
17,432,925
16,793,313
14,542,212
B. MINUS EXCLUSIONS
-
-
-
-
-
-
-
-
-
-
-
C. APPROPRIATIONS SUBJECT TO LIMITATION
28,321,660
26,284,938
24,761,882
23,485,340
21,625,869
20,624,635
19,947,375
18,909,186
17,432,925
16,793,313
14,542,212
D. CURRENT YEAR LIMIT
52,012,037
49,858,037
46,306,473
44,637,371
42,967,991
40,212,353
38,137,363
36,698,870
35,051,978
33,444,356
32,044,792
E. OVER/(UNDER) LIMIT
(23,690,377)
(23,573,099)
(21,544,591)
(21,152,031)
(21,342,123)
(19,587,718)
(18,189,989)
(17,789,685)
(17,619,053)
(16,651,043)
(17,502,580)
F. % OF APPROPRATIONS LIMIT
54.45%
52.72%
53.47%
52.61%
50.33%
51.29%
52.30%
51.53%
49.73%
50.21%
45.38%
APPROPRIATIONS SUBJECT TO LIMITATION - HISTORY
12 Staff Report
to the City Council
Agenda
Item
No.10.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Maricela Marroquin, City Attorney
Carlos Zamano, City Manager
Prepared By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: Establishing the Annual Special Tax for Community Facilities District No. 90-1 for Fiscal Year 2026/2027
Recommendation:
The Finance/Personnel Subcommittee recommends the City Council adopt Resolution No. 2026-____ establishing the Annual Special Tax for Community Facilities District No. 90-1 for Fiscal Year 2026/2027 and file with the County Auditor-Controller Resolution No. 2026-____ with the tax roll.
Fiscal Impact:
Revenue generated from the 2026/2027 tax roll will provide $770,304.65 for the expenditures of the district.
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
The bonds for CFD 90-1 were paid off in September 2015. There will only be a levy for the special taxes on services and administration. The maximum increase allowed is 2%.
Therefore, the levy for 2026/2027 will be 2% higher than for 2025/2026 ($749.96 to $764.95) per parcel.
This item was reviewed by the Finance/Personnel Subcommittee on May 19, 2026 and they recommend approval.
Attachments:
1. Community Facilities District 90-1 Proposed Special Tax Rate
2. Proposed Resolution No. 2026-_____
3. Exhibit A Community Facilities District 90-1 Charge Detail Report FY 2026-2027
4. CFD 90-1 Boundary Map
1 Attachment 1
Community Facilities District 90-1 Proposed Special Tax Rate 2 City of Highland
Community Facilities District 90-1 (Greenspot Corridor) Five (5) Year Special Tax Rate Comparison
Maximum & Applied Special Tax Rates
Tax Rate Area Land Use
Category
Number of
Parcels
Proposed
2022/2023
Special Tax
Rate
2022/2023
Proposed
Percent Change
over 2021/2022
Proposed
2023/2024
Special Tax
Rate
2023/2024
Proposed
Percent Change
over 2022/2023
Proposed
2024/2025
Special Tax
Rate
2024/2025
Proposed
Percent Change
over 2023/2024
Proposed
2025/2026
Special Tax
Rate
2025/2026
Proposed
Percent Change
over 2024/2025
Proposed
2026/2027
Special Tax
Rate
2026/2027
Proposed
Percent Change
over 2025/2026
1 RES 325 $706.70 2.00% $720.83 2.00% $735.25 2.00% $749.96 2.00% $764.95 2.00% RES 238 $706.70 2.00% $720.83 2.00% $735.25 2.00% $749.96 2.00% $764.95 2.00% UND 1 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
3 RES 333 $706.70 2.00% $720.83 2.00% $735.25 2.00% $749.96 2.00% $764.95 2.00% 5 RES 95 $706.70 2.00% $720.83 2.00% $735.25 2.00% $749.96 2.00% $764.95 2.00% 6 RES 16 $706.70 2.00% $720.83 2.00% $735.25 2.00% $749.96 2.00% $764.95 2.00% 7 COM 5 $0.00 0.00% $0.00 0.00% $0.00 0.00% $0.00 0.00% $0.00 0.00% 2 Note: Beginning Fiscal Year 2014/2015, the District is only being levied for the Police and Fire Services ("Services Tax"). The Bonds matured September 1, 2015. Commercial and Undeveloped parcels are not levied for the Services Tax. The parcels being levied for Services Tax are levied at the Maximum.
CFD 90-1 Five Year Special Tax Rate Comparison Page 1 of 1 3 Attachment 2
Proposed Resolution No. 2026-____
4 RESOLUTION NO. 20 2 6 -
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HIGHLAND, CALIFORNIA, ESTABLISHING THE ANNUAL SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 90
-
1 FOR THE FISCAL YEAR 20
2 6
/20
2 7
WHEREAS,
the City Council of the CITY OF HIGHLAND, CALIFORNIA (hereinafter referred to as the
“
Legislative Body
”
), has initiated proceedings, held a public hearing,
conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provi
sions of the Mello
-
Roos Community Facilities Act of 1982, being
Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of Californi a.
This Community Facilities District shall hereinafter be referred to as “District;” and,
WHEREAS,
this Legislative Body, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and this legislative
body is desirous to establish the specific rate of the special tax to be collected for the next fiscal year.
NOW THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
Section 1.
That the above recitals are all true and correct.
Section 2.
That the specific rate and amount of the special tax to be collected to pay for the costs and expenses for the next fiscal year (20
2 6
/20
2 7
) for the referenced District is
hereby determined and established as set forth in the attached, referenced,
and
incorporated Exhibit
“
A
.
”
Section 3.
That the rate as set forth above does not exceed the amount as previously authorized by Ordinance of this Legislative Body, and is not in excess of that as previously approved by the qualified electors of the District, and is exempt from Proposition 218,
Section XIII D of the California State Constitution.
Section 4.
That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following:
A. Payment of costs and expenses of authorized public services;
B
.
Payment of District administrative costs.
The proceeds of the special taxes shall be used as set forth above, and shall not be used for any other purpose.
Section 5.
The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected, and
shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby 5 authorized to deduct administrative costs incurred in the collecting any said special tax.
Section 6.
All monies above collected shall be paid into the Community Facilities District funds, including any bond fund and reserve fund.
Section 7.
The Auditor of the County is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “public improvements, special tax” or by any other suitable designatio
n, the installment of the special tax, and for the exact rate and amount of said tax, reference is made to the attached Exhibit
“
A
.
”
Section 8.
The County shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties and percentages so collected and from what property
collected, and also provide a statement of any percentages retained for the expense of making any such collection.
APPROVED and ADOPTED
this
9 th
day of
June
20 2
6 .
_________________________
Penny Lilburn , Mayor
ATTEST:
__________________________
Alondra Muñoz , City Clerk
6 Exhibit A
Community Facilities District
90-1 Charge Detail Report FY 2026/2027
7 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
0297-211-01-0000 7814 SANTA ANGELA ST 1 1 $764.95
0297-211-02-0000 7802 SANTA ANGELA ST 1 1 764.95
0297-211-03-0000 7784 SANTA ANGELA ST 1 1 764.95
0297-211-04-0000 7772 SANTA ANGELA ST 1 1 764.95
0297-211-05-0000 7766 SANTA ANGELA ST 1 1 764.95
0297-211-06-0000 30518 VIA ALICIA 1 1 764.95
0297-211-07-0000 30526 VIA ALICIA 1 1 764.95
0297-211-08-0000 30540 VIA ALICIA 1 1 764.95
0297-211-09-0000 30554 VIA ALICIA 1 1 764.95
0297-211-10-0000 30562 VIA ALICIA 1 1 764.95
0297-211-11-0000 30576 VIA ALICIA 1 1 764.95
0297-211-12-0000 30577 VIA ALICIA 1 1 764.95
0297-211-13-0000 30559 VIA ALICIA 1 1 764.95
0297-211-14-0000 30547 VIA ALICIA 1 1 764.95
0297-211-15-0000 7781 SANTA ANGELA ST 1 1 764.95
0297-211-16-0000 7799 SANTA ANGELA ST 1 1 764.95
0297-211-17-0000 7807 SANTA ANGELA ST 1 1 764.95
0297-211-18-0000 7813 SANTA ANGELA ST 1 1 764.95
0297-211-19-0000 7821 SANTA ANGELA ST 1 1 764.95
0297-211-20-0000 7842 CALLE CARRISA 1 1 764.95
0297-211-21-0000 7834 CALLE CARRISA 1 1 764.95
0297-211-22-0000 7812 CALLE CARRISA 1 1 764.95
0297-211-23-0000 7810 CALLE CARRISA 1 1 764.95
0297-211-24-0000 7804 CALLE CARRISA 1 1 764.95
0297-211-25-0000 7803 CALLE CARRISA 1 1 764.95
0297-211-26-0000 7805 CALLE CARRISA 1 1 764.95
0297-211-27-0000 7809 CALLE CARRISA 1 1 764.95
0297-211-28-0000 7811 CALLE CARRISA 1 1 764.95
0297-211-29-0000 7833 CALLE CARRISA 1 1 764.95
0297-211-30-0000 30636 LA CRESTA ST 1 1 764.95
0297-211-31-0000 7750 LA MONICA ST 1 1 764.95
0297-211-32-0000 7758 LA MONICA ST 1 1 764.95
0297-211-33-0000 7766 LA MONICA ST 1 1 764.95
0297-211-34-0000 7782 LA MONICA ST 1 1 764.95
0297-211-35-0000 7794 LA MONICA ST 1 1 764.95
0297-211-36-0000 7783 CALLE CARRISA 1 1 764.95
0297-211-37-0000 7779 CALLE CARRISA 1 1 764.95
0297-211-38-0000 7767 CALLE CARRISA 1 1 764.95
0297-211-39-0000 7760 CALLE CARRISA 1 1 764.95
0297-211-40-0000 7764 CALLE CARRISA 1 1 764.95
0297-211-41-0000 7776 CALLE CARRISA 1 1 764.95
0297-211-42-0000 7800 LA MONICA ST 1 1 764.95
0297-211-43-0000 7808 LA MONICA ST 1 1 764.95
0297-211-44-0000 7820 LA MONICA ST 1 1 764.95
0297-211-45-0000 7832 LA MONICA ST 1 1 764.95
0297-211-46-0000 7848 LA MONICA ST 1 1 764.95
0297-221-01-0000 7835 SANTA ANGELA ST 1 1 764.95
0297-221-02-0000 7866 CALLE CARRISA 1 1 764.95
0297-221-03-0000 7860 CALLE CARRISA 1 1 764.95
0297-221-04-0000 7852 CALLE CARRISA 1 1 764.95
0297-221-05-0000 7841 CALLE CARRISA 1 1 764.95
0297-221-06-0000 7849 CALLE CARRISA 1 1 764.95
0297-221-07-0000 7857 CALLE CARRISA 1 1 764.95
0297-221-08-0000 7865 CALLE CARRISA 1 1 764.95
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 1 of 19 8 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
0297-221-09-0000 7873 CALLE CARRISA 1 1 764.95
0297-221-10-0000 7881 CALLE CARRISA 1 1 764.95
0297-221-11-0000 7903 CALLE CARRISA 1 1 764.95
0297-221-12-0000 7906 LA MONICA ST 1 1 764.95
0297-221-13-0000 7902 LA MONICA ST 1 1 764.95
0297-221-14-0000 7907 LA MONICA ST 1 1 764.95
0297-221-15-0000 7916 SAN BENITO ST 1 1 764.95
0297-221-16-0000 7904 SAN BENITO ST 1 1 764.95
0297-221-17-0000 7917 SAN BENITO ST 1 1 764.95
0297-221-18-0000 30483 MISSION ST 1 1 764.95
0297-221-19-0000 30497 MISSION ST 1 1 764.95
0297-221-20-0000 30509 MISSION ST 1 1 764.95
0297-221-21-0000 30519 MISSION ST 1 1 764.95
0297-221-22-0000 30533 MISSION ST 1 1 764.95
0297-221-23-0000 30543 MISSION ST 1 1 764.95
0297-221-24-0000 30555 MISSION ST 1 1 764.95
0297-221-25-0000 30563 MISSION ST 1 1 764.95
0297-221-26-0000 30577 MISSION ST 1 1 764.95
0297-221-27-0000 30603 MISSION ST 1 1 764.95
0297-221-28-0000 30615 MISSION ST 1 1 764.95
0297-221-29-0000 7903 SAN BENITO ST 1 1 764.95
0297-221-30-0000 7897 SAN BENITO ST 1 1 764.95
0297-221-31-0000 7893 SAN BENITO ST 1 1 764.95
0297-221-32-0000 7883 SAN BENITO ST 1 1 764.95
0297-221-33-0000 7862 LA MONICA ST 1 1 764.95
0297-221-34-0000 7878 LA MONICA ST 1 1 764.95
0297-221-35-0000 7890 LA MONICA ST 1 1 764.95
0297-221-36-0000 7899 LA MONICA ST 1 1 764.95
0297-221-37-0000 7881 LA MONICA ST 1 1 764.95
0297-221-38-0000 7867 LA MONICA ST 1 1 764.95
0297-221-39-0000 7851 LA MONICA ST 1 1 764.95
0297-221-40-0000 7843 LA MONICA ST 1 1 764.95
0297-221-41-0000 7835 LA MONICA ST 1 1 764.95
0297-221-42-0000 7819 LA MONICA ST 1 1 764.95
0297-221-43-0000 7878 SAN BENITO ST 1 1 764.95
0297-221-44-0000 7880 SAN BENITO ST 1 1 764.95
0297-221-45-0000 7884 SAN BENITO ST 1 1 764.95
0297-221-46-0000 7890 SAN BENITO ST 1 1 764.95
0297-221-47-0000 7894 SAN BENITO ST 1 1 764.95
0297-231-01-0000 7875 SANTA PAULA ST 1 1 764.95
0297-231-02-0000 7871 SANTA PAULA ST 1 1 764.95
0297-231-03-0000 7863 SANTA PAULA ST 1 1 764.95
0297-231-04-0000 7851 SANTA PAULA ST 1 1 764.95
0297-231-05-0000 7852 SANTA PAULA ST 1 1 764.95
0297-231-06-0000 7864 SANTA PAULA ST 1 1 764.95
0297-231-07-0000 7878 SANTA PAULA ST 1 1 764.95
0297-231-08-0000 7859 CAMINO CIELO 1 1 764.95
0297-231-09-0000 7847 CAMINO CIELO 1 1 764.95
0297-231-10-0000 7826 CAMINO CIELO 1 1 764.95
0297-231-11-0000 7838 CAMINO CIELO 1 1 764.95
0297-231-12-0000 7846 CAMINO CIELO 1 1 764.95
0297-231-13-0000 7854 CAMINO CIELO 1 1 764.95
0297-231-14-0000 7860 CAMINO CIELO 1 1 764.95
0297-231-15-0000 7872 CAMINO CIELO 1 1 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 2 of 19 9 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
0297-231-16-0000 7888 CAMINO CIELO 1 1 764.95
0297-231-17-0000 7871 LA NITA ST 1 1 764.95
0297-231-18-0000 7869 LA NITA ST 1 1 764.95
0297-231-19-0000 7857 LA NITA ST 1 1 764.95
0297-231-20-0000 7845 LA NITA ST 1 1 764.95
0297-231-21-0000 7839 LA NITA ST 1 1 764.95
0297-231-22-0000 7827 LA NITA ST 1 1 764.95
0297-231-23-0000 7819 LA NITA ST 1 1 764.95
0297-231-24-0000 7825 SANTA PAULA ST 1 1 764.95
0297-231-25-0000 7823 SANTA PAULA ST 1 1 764.95
0297-231-26-0000 7811 SANTA PAULA ST 1 1 764.95
0297-231-27-0000 7805 SANTA PAULA ST 1 1 764.95
0297-231-28-0000 7802 LA NITA ST 1 1 764.95
0297-231-29-0000 7812 LA NITA ST 1 1 764.95
0297-231-30-0000 7824 LA NITA ST 1 1 764.95
0297-231-31-0000 7836 LA NITA ST 1 1 764.95
0297-231-32-0000 7842 LA NITA ST 1 1 764.95
0297-231-33-0000 7850 LA NITA ST 1 1 764.95
0297-231-34-0000 7862 LA NITA ST 1 1 764.95
0297-231-35-0000 7866 LA NITA ST 1 1 764.95
0297-231-36-0000 7844 LA CRESTA ST 1 1 764.95
0297-231-37-0000 7856 LA CRESTA ST 1 1 764.95
0297-231-38-0000 7868 LA CRESTA ST 1 1 764.95
0297-231-39-0000 7867 LA CRESTA ST 1 1 764.95
0297-231-40-0000 7859 LA CRESTA ST 1 1 764.95
0297-231-41-0000 7855 LA CRESTA ST 1 1 764.95
0297-231-42-0000 7847 LA CRESTA ST 1 1 764.95
0297-241-01-0000 30627 MISSION ST 1 1 764.95
0297-241-02-0000 30639 MISSION ST 1 1 764.95
0297-241-03-0000 30651 MISSION ST 1 1 764.95
0297-241-04-0000 30663 MISSION ST 1 1 764.95
0297-241-05-0000 30675 MISSION ST 1 1 764.95
0297-241-06-0000 30687 MISSION ST 1 1 764.95
0297-241-07-0000 30699 MISSION ST 1 1 764.95
0297-241-08-0000 30711 MISSION ST 1 1 764.95
0297-241-09-0000 30723 MISSION ST 1 1 764.95
0297-241-10-0000 30735 MISSION ST 1 1 764.95
0297-241-11-0000 7913 CAMINO CIELO 1 1 764.95
0297-241-12-0000 7901 CAMINO CIELO 1 1 764.95
0297-241-13-0000 7896 CAMINO CIELO 1 1 764.95
0297-241-14-0000 7902 CAMINO CIELO 1 1 764.95
0297-241-15-0000 7914 CAMINO CIELO 1 1 764.95
0297-241-16-0000 7915 LA NITA ST 1 1 764.95
0297-241-17-0000 7903 LA NITA ST 1 1 764.95
0297-241-18-0000 7895 LA NITA ST 1 1 764.95
0297-241-19-0000 7883 LA NITA ST 1 1 764.95
0297-241-20-0000 7874 LA NITA ST 1 1 764.95
0297-241-21-0000 7886 LA NITA ST 1 1 764.95
0297-241-22-0000 7894 LA NITA ST 1 1 764.95
0297-241-23-0000 7898 LA NITA ST 1 1 764.95
0297-241-24-0000 7906 LA NITA ST 1 1 764.95
0297-241-25-0000 7918 LA NITA ST 1 1 764.95
0297-251-01-0000 30747 MISSION ST 1 1 764.95
0297-251-02-0000 30759 MISSION ST 1 1 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 3 of 19 10 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
0297-251-03-0000 30761 MISSION ST 1 1 764.95
0297-251-04-0000 30773 MISSION ST 1 1 764.95
0297-251-05-0000 30785 MISSION ST 1 1 764.95
0297-251-06-0000 30797 MISSION ST 1 1 764.95
0297-251-07-0000 30809 MISSION ST 1 1 764.95
0297-251-08-0000 30823 MISSION ST 1 1 764.95
0297-251-09-0000 7927 SANTA PAULA ST 1 1 764.95
0297-251-10-0000 7917 SANTA PAULA ST 1 1 764.95
0297-251-11-0000 7909 SANTA PAULA ST 1 1 764.95
0297-251-12-0000 7891 SANTA PAULA ST 1 1 764.95
0297-251-13-0000 7889 SANTA PAULA ST 1 1 764.95
0297-251-14-0000 7881 SANTA PAULA ST 1 1 764.95
0297-251-15-0000 7884 SANTA PAULA ST 1 1 764.95
0297-251-16-0000 7892 SANTA PAULA ST 1 1 764.95
0297-251-17-0000 7904 SANTA PAULA ST 1 1 764.95
0297-251-18-0000 7912 SANTA PAULA ST 1 1 764.95
0297-251-19-0000 7920 SANTA PAULA ST 1 1 764.95
0297-251-20-0000 7925 VIA OBRA CT 1 1 764.95
0297-251-21-0000 7911 VIA OBRA CT 1 1 764.95
0297-251-22-0000 7905 VIA OBRA CT 1 1 764.95
0297-251-23-0000 7900 VIA OBRA CT 1 1 764.95
0297-251-24-0000 7908 VIA OBRA CT 1 1 764.95
0297-251-25-0000 7916 VIA OBRA CT 1 1 764.95
0297-251-26-0000 7928 VIA OBRA CT 1 1 764.95
0297-251-27-0000 7893 CAMINO CIELO 1 1 764.95
0297-251-28-0000 7873 CAMINO CIELO 1 1 764.95
0297-251-29-0000 7865 CAMINO CIELO 1 1 764.95
0297-251-30-0000 7876 LA CRESTA ST 1 1 764.95
0297-251-31-0000 7888 LA CRESTA ST 1 1 764.95
0297-251-32-0000 7892 LA CRESTA ST 1 1 764.95
0297-251-33-0000 7900 LA CRESTA ST 1 1 764.95
0297-251-34-0000 7906 LA CRESTA ST 1 1 764.95
0297-251-35-0000 7914 LA CRESTA ST 1 1 764.95
0297-251-36-0000 7922 LA CRESTA ST 1 1 764.95
0297-251-37-0000 30839 MISSION ST 1 1 764.95
0297-251-38-0000 30853 MISSION ST 1 1 764.95
0297-251-39-0000 30875 MISSION ST 1 1 764.95
0297-251-40-0000 30883 MISSION ST 1 1 764.95
0297-251-41-0000 7931 LA CRESTA ST 1 1 764.95
0297-251-42-0000 7927 LA CRESTA ST 1 1 764.95
0297-251-43-0000 7919 LA CRESTA ST 1 1 764.95
0297-251-44-0000 7907 LA CRESTA ST 1 1 764.95
0297-251-45-0000 7897 LA CRESTA ST 1 1 764.95
0297-251-46-0000 7891 LA CRESTA ST 1 1 764.95
0297-251-47-0000 7885 LA CRESTA ST 1 1 764.95
0297-251-48-0000 7879 LA CRESTA ST 1 1 764.95
0297-251-49-0000 7873 LA CRESTA ST 1 1 764.95
0297-261-01-0000 7879 SAN BENITO ST 1 1 764.95
0297-261-02-0000 7865 SAN BENITO ST 1 1 764.95
0297-261-03-0000 7857 SAN BENITO ST 1 1 764.95
0297-261-04-0000 7851 SAN BENITO ST 1 1 764.95
0297-261-05-0000 7841 SAN BENITO ST 1 1 764.95
0297-261-06-0000 7839 SAN BENITO ST 1 1 764.95
0297-261-07-0000 7823 SAN BENITO ST 1 1 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 4 of 19 11 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
0297-261-08-0000 7811 SAN BENITO ST 1 1 764.95
0297-261-09-0000 7807 SAN BENITO ST 1 1 764.95
0297-261-10-0000 7795 SAN BENITO ST 1 1 764.95
0297-261-11-0000 7787 SAN BENITO ST 1 1 764.95
0297-261-12-0000 7775 SAN BENITO ST 1 1 764.95
0297-261-13-0000 30727 LA CRESTA ST 1 1 764.95
0297-261-14-0000 7807 LA MONICA ST 1 1 764.95
0297-261-15-0000 7801 LA MONICA ST 1 1 764.95
0297-261-16-0000 7793 LA MONICA ST 1 1 764.95
0297-261-17-0000 7785 LA MONICA ST 1 1 764.95
0297-261-18-0000 7777 LA MONICA ST 1 1 764.95
0297-261-19-0000 7761 LA MONICA ST 1 1 764.95
0297-261-20-0000 30655 LA CRESTA ST 1 1 764.95
0297-261-21-0000 30667 LA CRESTA ST 1 1 764.95
0297-261-22-0000 30685 LA CRESTA ST 1 1 764.95
0297-261-23-0000 7788 SAN BENITO ST 1 1 764.95
0297-261-24-0000 7794 SAN BENITO ST 1 1 764.95
0297-261-25-0000 7810 SAN BENITO ST 1 1 764.95
0297-261-26-0000 7826 SAN BENITO ST 1 1 764.95
0297-261-27-0000 7832 SAN BENITO ST 1 1 764.95
0297-261-28-0000 7838 SAN BENITO ST 1 1 764.95
0297-261-29-0000 7850 SAN BENITO ST 1 1 764.95
0297-261-30-0000 7854 SAN BENITO ST 1 1 764.95
0297-261-31-0000 7860 SAN BENITO ST 1 1 764.95
0297-261-32-0000 7872 SAN BENITO ST 1 1 764.95
0297-271-01-0000 7774 LA CRESTA ST 1 1 764.95
0297-271-02-0000 7786 LA CRESTA ST 1 1 764.95
0297-271-03-0000 7790 LA CRESTA ST 1 1 764.95
0297-271-04-0000 7806 LA CRESTA ST 1 1 764.95
0297-271-05-0000 7814 LA CRESTA ST 1 1 764.95
0297-271-06-0000 7818 LA CRESTA ST 1 1 764.95
0297-271-07-0000 7832 LA CRESTA ST 1 1 764.95
0297-271-08-0000 7840 LA CRESTA ST 1 1 764.95
0297-271-09-0000 7841 LA CRESTA ST 1 1 764.95
0297-271-10-0000 7833 LA CRESTA ST 1 1 764.95
0297-271-11-0000 7829 LA CRESTA ST 1 1 764.95
0297-271-12-0000 7821 LA CRESTA ST 1 1 764.95
0297-271-13-0000 7817 LA CRESTA ST 1 1 764.95
0297-271-14-0000 7805 LA CRESTA ST 1 1 764.95
0297-271-15-0000 7797 LA CRESTA ST 1 1 764.95
0297-271-16-0000 7789 LA CRESTA ST 1 1 764.95
0297-271-17-0000 7779 LA CRESTA ST 1 1 764.95
0297-271-18-0000 7773 LA CRESTA ST 1 1 764.95
0297-271-19-0000 7765 LA CRESTA ST 1 1 764.95
0297-271-20-0000 30736 LA CRESTA ST 1 1 764.95
0297-271-21-0000 30720 LA CRESTA ST 1 1 764.95
0297-271-22-0000 30708 LA CRESTA ST 1 1 764.95
0297-271-23-0000 30694 LA CRESTA ST 1 1 764.95
0297-271-24-0000 30680 LA CRESTA ST 1 1 764.95
0297-271-25-0000 30672 LA CRESTA ST 1 1 764.95
0297-271-26-0000 30654 LA CRESTA ST 1 1 764.95
0297-271-27-0000 30648 LA CRESTA ST 1 1 764.95
1200-491-07-0000 7261 BOULDER AVE 7 7 0.00
1200-491-08-0000 7191 BOULDER AVE 7 7 0.00
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 5 of 19 12 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1200-491-10-0000 7195 BOULDER AVE 7 0.00
1200-491-11-0000 7199 BOULDER AVE 7 0.00
1200-501-04-0000 7211 BOULDER AVE 7 7 0.00
1210-121-07-0000 7507 CRAM RD 3 2 764.95
1210-121-08-0000 7515 CRAM RD 3 2 764.95
1210-121-09-0000 7523 CRAM RD 3 2 764.95
1210-121-10-0000 7531 CRAM RD 3 3 764.95
1210-121-11-0000 7549 CRAM RD 3 3 764.95
1210-121-12-0000 7561 CRAM RD 3 3 764.95
1210-121-13-0000 7573 CRAM RD 3 4 764.95
1210-121-14-0000 7585 CRAM 3 2 764.95
1210-121-15-0000 7506 WEAVER 3 1 764.95
1210-121-16-0000 7524 WEAVER 3 2 764.95
1210-121-17-0000 7530 WEAVER 3 1 764.95
1210-121-18-0000 7552 WEAVER 3 2 764.95
1210-121-19-0000 7568 WEAVER 3 1 764.95
1210-121-20-0000 7580 WEAVER ST 3 2 764.95
1210-121-21-0000 7571 LOCHINVAR CT 3 3 764.95
1210-121-22-0000 7565 LOCHINVAR CT 3 1 764.95
1210-121-23-0000 7559 LOCHINVAR CT 3 2 764.95
1210-121-24-0000 7547 LOCHINVAR CT 3 1 764.95
1210-121-25-0000 7533 LOCHINVAR CT 3 3 764.95
1210-121-26-0000 7525 LOCHINVAR CT 3 3 764.95
1210-121-27-0000 7513 LOCHINVAR CT 3 3 764.95
1210-121-28-0000 7508 LOCHINVAR CT 3 3 764.95
1210-121-29-0000 7512 LOCHINCAR CT 3 3 764.95
1210-121-30-0000 7526 LOCHINVAR CT 3 2 764.95
1210-121-31-0000 7534 LOCHINVAR CT 3 3 764.95
1210-121-32-0000 7548 LOCHINVAR CT 3 2 764.95
1210-121-33-0000 7560 LOCHINVAR CT 3 3 764.95
1210-121-34-0000 7572 LOCHINVAR CT 3 2 764.95
1210-121-35-0000 7586 LOCHINVAR CT 3 3 764.95
1210-131-01-0000 7692 CHANTICLEER 3 2 764.95
1210-131-02-0000 7674 CHANTICLEER 3 1 764.95
1210-131-03-0000 7660 CHANTICLEER 3 1 764.95
1210-131-04-0000 7646 CHANTICLEER 3 2 764.95
1210-131-05-0000 7632 CHANTICLEER 3 1 764.95
1210-131-06-0000 7624 CHANTICLEER 3 1 764.95
1210-131-07-0000 7608 CHANTICLEER 3 1 764.95
1210-131-08-0000 7590 CHANTICLEER 3 2 764.95
1210-131-09-0000 29324 LOCHINVAR 3 1 764.95
1210-131-10-0000 29338 LOCHINVAR 3 2 764.95
1210-131-11-0000 29350 LOCHINVAR 3 1 764.95
1210-131-12-0000 29362 LOCHINVAR 3 1 764.95
1210-131-13-0000 29378 LOCHINVAR RD 3 1 764.95
1210-131-14-0000 29394 LOCHINVAR 3 1 764.95
1210-131-15-0000 7597 CRAM 3 1 764.95
1210-131-16-0000 29491 LOCHINVAR RD 3 1 764.95
1210-131-17-0000 29475 LOCHINVAR 3 1 764.95
1210-131-18-0000 29467 LOCHINVAR 3 2 764.95
1210-131-19-0000 29459 LOCHINVAR 3 3 764.95
1210-131-20-0000 29445 LOCHINVAR 3 2 764.95
1210-131-21-0000 29433 LOCHINVAR 3 1 764.95
1210-131-22-0000 29431 LOCHINVAR 3 2 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 6 of 19 13 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-131-23-0000 29391 LOCHINVAR 3 1 764.95
1210-131-24-0000 29375 LOCHINVAR 3 1 764.95
1210-131-25-0000 29367 LOCHINVAR 3 1 764.95
1210-131-26-0000 29349 LOCHINVAR 3 2 764.95
1210-131-27-0000 29335 LOCHINVAR 3 1 764.95
1210-131-28-0000 29323 LOCHINVAR 3 1 764.95
1210-131-29-0000 7635 CHANTICLEER 3 1 764.95
1210-131-30-0000 7657 CHANTICLEER 3 1 764.95
1210-131-31-0000 7671 CHANTICLEER 3 1 764.95
1210-131-32-0000 7693 CHANTICLEER 3 2 764.95
1210-131-33-0000 7724 HIGHLAND GROVE 3 1 764.95
1210-131-34-0000 7710 HIGHLAND GROVE 3 1 764.95
1210-131-35-0000 7690 HIGHLAND GROVE 3 1 764.95
1210-131-36-0000 7664 HIGHLAND GROVE 3 2 764.95
1210-131-37-0000 7648 HIGHLAND GROVE 3 1 764.95
1210-131-38-0000 7640 HIGHLAND GROVE 3 2 764.95
1210-131-39-0000 7643 HIGHLAND GROVE 3 2 764.95
1210-131-40-0000 7665 HIGHLAND GROVE 3 2 764.95
1210-131-41-0000 7691 HIGHLAND GROVE 3 1 764.95
1210-131-42-0000 7715 HIGHLAND GROVE 3 1 764.95
1210-131-43-0000 29422 HIGHLAND GROVE LN 3 1 764.95
1210-131-44-0000 7696 DOUBLE A 3 1 764.95
1210-131-45-0000 7684 DOUBLE A 3 2 764.95
1210-131-46-0000 7668 DOUBLE A 3 1 764.95
1210-131-47-0000 7656 DOUBLE A 3 2 764.95
1210-131-48-0000 7650 DOUBLE A 3 1 764.95
1210-131-49-0000 7644 DOUBLE A 3 2 764.95
1210-131-50-0000 7640 DOUBLE A 3 2 764.95
1210-131-51-0000 7665 DOUBLE A 3 1 764.95
1210-131-52-0000 7683 DOUBLE A 3 1 764.95
1210-131-53-0000 29440 HIGHLAND GROVE LN 3 1 764.95
1210-131-54-0000 29456 HIGHLAND GROVE 3 1 764.95
1210-131-55-0000 29474 HIGHLAND GROVE LN 3 2 764.95
1210-131-56-0000 7696 WEAVER ST 3 1 764.95
1210-131-57-0000 7674 WEAVER 3 2 764.95
1210-131-58-0000 7662 WEAVER 3 2 764.95
1210-131-59-0000 7648 WEAVER 3 1 764.95
1210-131-60-0000 7594 LOCHINVAR CT 3 2 764.95
1210-131-61-0000 29490 LOCHINVAR 3 1 764.95
1210-131-62-0000 29474 LOCHINVAR RD 3 3 764.95
1210-131-63-0000 29460 LOCHINVAR RD 3 2 764.95
1210-141-15-0000 29510 WATER ST 5 4 764.95
1210-141-16-0000 29522 WATER ST 5 3 764.95
1210-141-17-0000 29534 WATER ST 5 2 764.95
1210-141-18-0000 29546 WATER ST 5 4 764.95
1210-141-19-0000 29558 WATER ST 5 2 764.95
1210-141-20-0000 29570 WATER ST 5 3 764.95
1210-141-21-0000 29582 WATER ST 5 2 764.95
1210-141-22-0000 29581 CANYON SPRINGS RD 5 2 764.95
1210-141-23-0000 29569 CANYON SPRINGS RD 5 3 764.95
1210-141-24-0000 29557 CANYON SPRINGS RD 5 2 764.95
1210-141-25-0000 29545 CANYON SPRINGS RD 5 4 764.95
1210-141-26-0000 29533 CANYON SPRINGS RD 5 2 764.95
1210-141-27-0000 29521 CANYON SPRINGS RD 5 3 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 7 of 19 14 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-141-28-0000 29509 CANYON SPRINGS RD 5 4 764.95
1210-141-29-0000 7460 GLEN OAKS RD 5 2 764.95
1210-141-30-0000 7448 GLEN OAKS RD 5 3 764.95
1210-141-31-0000 7436 GLEN OAKS RD 5 4 764.95
1210-141-32-0000 7424 GLEN OAKS RD 5 2 764.95
1210-141-33-0000 7412 GLEN OAKS RD 5 3 764.95
1210-141-34-0000 7388 GLEN OAKS RD 5 2 764.95
1210-141-35-0000 7376 GLEN OAKS RD 5 3 764.95
1210-141-36-0000 7364 GLEN OAKS RD 5 3 764.95
1210-141-37-0000 29532 CHANDLER RD 5 2 764.95
1210-141-38-0000 29544 CHANDLER RD 5 3 764.95
1210-141-39-0000 29556 CHANDLER RD 5 1 764.95
1210-141-40-0000 29568 CHANDLER RD 5 2 764.95
1210-141-41-0000 29580 CHANDLER RD 5 3 764.95
1210-141-42-0000 29592 CHANDLER RD 5 1 764.95
1210-141-43-0000 29585 CHANDLER RD 5 2 764.95
1210-141-44-0000 29573 CHANDLER RD 5 3 764.95
1210-141-45-0000 29561 CHANDLER RD 5 1 764.95
1210-141-46-0000 29549 CHANDLER RD 5 2 764.95
1210-141-47-0000 7387 GLEN OAKS RD 5 3 764.95
1210-141-48-0000 7399 GLEN OAKS RD 5 4 764.95
1210-141-49-0000 7411 GLEN OAKS RD 5 2 764.95
1210-141-50-0000 7423 GLEN OAKS RD 5 4 764.95
1210-141-51-0000 7435 GLEN OAKS RD 5 3 764.95
1210-141-52-0000 7447 GLEN OAKS RD 5 2 764.95
1210-141-53-0000 7459 GLEN OAKS RD 5 4 764.95
1210-141-54-0000 7462 BEAR CREEK CT 5 2 764.95
1210-141-55-0000 7450 BEAR CREEK CT 5 3 764.95
1210-141-56-0000 7438 BEAR CREEK CT 5 2 764.95
1210-141-57-0000 7426 BEAR CREEK CT 5 4 764.95
1210-141-58-0000 7413 BEAR CREEK CT 5 2 764.95
1210-141-59-0000 7425 BEAR CREEK CT 5 4 764.95
1210-141-60-0000 7437 BEAR CREEK CT 5 2 764.95
1210-141-61-0000 7449 BEAR CREEK CT 5 4 764.95
1210-141-62-0000 7461 BEAR CREEK CT 5 3 764.95
1210-151-25-0000 7460 WEST WIND CT 5 3 764.95
1210-151-26-0000 7448 WEST WIND CT 5 2 764.95
1210-151-27-0000 7436 WEST WIND CT 5 1 764.95
1210-151-28-0000 7425 WEST WIND CT 5 3 764.95
1210-151-29-0000 7437 WEST WIND CT 5 2 764.95
1210-151-30-0000 29626 CANYON SPRINGS RD 5 3 764.95
1210-151-31-0000 29638 CANYON SPRINGS RD 5 2 764.95
1210-151-32-0000 7442 SMOKEWOOD RD 5 3 764.95
1210-151-33-0000 7430 SMOKEWOOD RD 5 1 764.95
1210-151-34-0000 7418 SMOKEWOOD RD 5 3 764.95
1210-151-35-0000 29633 CHANDLER RD 5 2 764.95
1210-151-36-0000 29621 CHANDLER RD 5 3 764.95
1210-151-37-0000 29609 CHANDLER RD 5 3 764.95
1210-151-38-0000 29597 CHANDLER RD 5 1 764.95
1210-151-39-0000 29604 CHANDLER RD 5 3 764.95
1210-151-40-0000 29616 CHANDLER RD 5 2 764.95
1210-151-41-0000 29628 CHANDLER RD 5 1 764.95
1210-151-42-0000 29640 CHANDLER RD 5 3 764.95
1210-151-43-0000 29652 CHANDLER RD 5 2 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 8 of 19 15 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-151-44-0000 29664 CHANDLER RD 5 3 764.95
1210-151-45-0000 29676 CHANDLER RD 5 3 764.95
1210-151-46-0000 7425 SMOKEWOOD RD 5 2 764.95
1210-151-47-0000 7437 SMOKEWOOD RD 5 1 764.95
1210-151-48-0000 7449 SMOKEWOOD RD 5 3 764.95
1210-151-49-0000 7461 SMOKEWOOD RD 5 1 764.95
1210-151-50-0000 7473 SMOKEWOOD RD 5 2 764.95
1210-151-51-0000 7485 SMOKEWOOD RD 5 3 764.95
1210-151-52-0000 29641 CANYON SPRINGS RD 5 3 764.95
1210-151-53-0000 29629 CANYON SPRINGS RD 5 1 764.95
1210-151-54-0000 29617 CANYON SPRINGS RD 5 2 764.95
1210-151-55-0000 29605 CANYON SPRINGS RD 5 3 764.95
1210-151-56-0000 29593 CANYON SPRINGS RD 5 3 764.95
1210-151-57-0000 29600 WATER ST 5 3 764.95
1210-151-58-0000 29612 WATER ST 5 2 764.95
1210-151-59-0000 29624 WATER ST 5 3 764.95
1210-151-60-0000 29636 WATER ST 5 1 764.95
1210-151-61-0000 29648 WATER ST 5 3 764.95
1210-151-62-0000 29660 WATER ST 5 3 764.95
1210-151-63-0000 29672 WATER ST 5 1 764.95
1210-151-64-0000 7500 APLIN ST 5 1 764.95
1210-151-65-0000 7488 APLIN ST 5 3 764.95
1210-151-66-0000 7476 APLIN ST 5 2 764.95
1210-151-67-0000 7464 APLIN ST 5 1 764.95
1210-151-68-0000 7452 APLIN ST 5 2 764.95
1210-151-69-0000 7440 APLIN ST 5 1 764.95
1210-151-70-0000 7428 APLIN ST 5 3 764.95
1210-151-71-0000 7416 APLIN ST 5 1 764.95
1210-161-18-0000 29598 LOCHINVAR RD 6 6 764.95
1210-161-19-0000 29606 LOCHINVAR RD 6 6 764.95
1210-161-20-0000 29614 LOCHINVAR RD 6 6 764.95
1210-161-25-0000 29645 LOCHINVAR RD 6 6 764.95
1210-161-26-0000 29635 LOCHINVAR RD 6 6 764.95
1210-161-27-0000 29625 LOCHINVAR RD 6 6 764.95
1210-161-30-0000 29625 WATER ST 6 6 764.95
1210-161-31-0000 29637 WATER ST 6 5 764.95
1210-161-32-0000 29649 WATER ST 6 5 764.95
1210-161-33-0000 29661 WATER ST 6 6 764.95
1210-161-37-0000 29613 WATER ST 6 6 764.95
1210-161-38-0000 29622 LOCHINVAR RD 6 6 764.95
1210-161-39-0000 29630 LOCHINVAR RD 6 5 764.95
1210-161-40-0000 29665 LOCHINVAR ST 6 5 764.95
1210-161-41-0000 29655 LOCHINVAR RD 6 6 764.95
1210-161-42-0000 29673 WATER ST 6 6 764.95
1210-171-01-0000 29512 LOCHINVAR RD 3 3 764.95
1210-171-02-0000 29528 LOCHINVAR RD 3 2 764.95
1210-171-03-0000 29536 LOCHINVAR RD 3 2 764.95
1210-171-04-0000 29550 LOCHINVAR RD 3 3 764.95
1210-171-05-0000 29564 LOCHINVAR RD 3 2 764.95
1210-171-06-0000 29576 LOCHINVAR RD 3 3 764.95
1210-171-07-0000 29582 LOCHINVAR RD 3 2 764.95
1210-171-08-0000 29590 LOCHINVAR RD 3 3 764.95
1210-171-09-0000 29618 CARRO AMANO LN 3 3 764.95
1210-171-10-0000 29630 CARRO AMANO LN 3 2 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 9 of 19 16 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-171-11-0000 29642 CARRO AMANO LN 3 3 764.95
1210-171-12-0000 29654 CARRO AMANO LN 3 2 764.95
1210-171-13-0000 7608 APLIN RD 3 3 764.95
1210-171-14-0000 7616 APLIN RD 3 2 764.95
1210-171-15-0000 7624 APLIN RD 3 3 764.95
1210-171-16-0000 7632 APLIN ST RD 3 2 764.95
1210-171-17-0000 29615 LOCHINVAR RD 3 2 764.95
1210-171-18-0000 29605 LOCHINVAR RD 3 2 764.95
1210-171-19-0000 29591 LOCHINVAR RD 3 3 764.95
1210-171-20-0000 29585 LOCHINVAR RD 3 2 764.95
1210-171-21-0000 29573 LOCHINVAR RD 3 3 764.95
1210-171-22-0000 29557 LOCHINVAR RD 3 3 764.95
1210-171-23-0000 29541 LOCHINVAR RD 3 2 764.95
1210-171-24-0000 29525 LOCHINVAR RD 3 3 764.95
1210-171-25-0000 29517 LOCHINVAR RD 3 2 764.95
1210-171-26-0000 29509 LOCHINVAR RD 3 3 764.95
1210-171-27-0000 29510 BRIGHT SPOT RD 3 2 764.95
1210-171-28-0000 29524 BRIGHT SPOT RD 3 3 764.95
1210-171-29-0000 29532 BRIGHT SPOT RD 3 3 764.95
1210-171-30-0000 29544 BRIGHT SPOT RD 3 2 764.95
1210-171-31-0000 29556 BRIGHT SPOT RD 3 3 764.95
1210-171-32-0000 29570 BRIGHT SPOT RD 3 3 764.95
1210-171-33-0000 29582 BRIGHT SPOT RD 3 3 764.95
1210-171-34-0000 29594 BRIGHT SPOT RD 3 3 764.95
1210-171-35-0000 29608 BRIGHT SPOT RD 3 3 764.95
1210-171-36-0000 29616 BRIGHT SPOT RD 3 2 764.95
1210-171-37-0000 29624 BRIGHT SPOT RD 3 3 764.95
1210-171-38-0000 29632 BRIGHT SPOT RD 3 2 764.95
1210-171-39-0000 29687 CARRO AMANO LN 3 2 764.95
1210-171-40-0000 29673 CARRO AMANO LN 3 3 764.95
1210-171-41-0000 29655 CARRO AMANO LN 3 2 764.95
1210-171-42-0000 29625 BRIGHT SPOT RD 3 3 764.95
1210-171-44-0000 29617 BRIGHT SPOT RD 3 4 764.95
1210-171-45-0000 29609 BRIGHT SPOT RD 3 3 764.95
1210-171-47-0000 29595 BRIGHT SPOT RD 3 3 764.95
1210-171-48-0000 29581 BRIGHT SPOT RD 3 4 764.95
1210-171-49-0000 29573 BRIGHT SPOT RD 3 3 764.95
1210-171-50-0000 29557 BRIGHT SPOT RD 3 3 764.95
1210-171-51-0000 29545 BRIGHT SPOT RD 3 4 764.95
1210-171-52-0000 29531 BRIGHT SPOT RD 3 3 764.95
1210-171-53-0000 29523 BRIGHT SPOT RD 3 4 764.95
1210-171-54-0000 29511 BRIGHT SPOT RD 3 3 764.95
1210-241-05-0000 7784 CHANTICLEER 3 1 764.95
1210-241-06-0000 7776 CHANTICLEER 3 1 764.95
1210-241-07-0000 7768 CHANTICLEER RD 3 2 764.95
1210-241-08-0000 7760 CHANTICLEER 3 1 764.95
1210-241-09-0000 7752 CHANTICLEER RD 3 2 764.95
1210-241-10-0000 7753 CHANTICLEER RD 3 1 764.95
1210-241-11-0000 7761 CHANTICLEER RD 3 1 764.95
1210-241-12-0000 7767 CHANTICLEER 3 1 764.95
1210-241-13-0000 7769 CHANTICLEER 3 1 764.95
1210-241-14-0000 7773 CHANTICLEER 3 2 764.95
1210-241-15-0000 7775 CHANTICLEER RD 3 1 764.95
1210-241-16-0000 7783 CHANTICLEER RD 3 2 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 10 of 19 17 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-241-17-0000 29489 HIGHLAND GROVE 3 1 764.95
1210-241-18-0000 29471 HIGHLAND GROVE 3 1 764.95
1210-241-19-0000 29453 HIGHLAND GROVE 3 2 764.95
1210-241-20-0000 29447 HIGHLAND GROVE 3 1 764.95
1210-241-21-0000 29431 HIGHLAND GROVE 3 2 764.95
1210-241-22-0000 29425 HIGHLAND GROVE 3 1 764.95
1210-241-23-0000 29407 HIGHLAND GROVE LN 3 2 764.95
1210-241-24-0000 29385 HIGHLAND GROVE 3 1 764.95
1210-241-25-0000 29363 HIGHLAND GROVE 3 1 764.95
1210-241-26-0000 29331 HIGHLAND GROVE 3 1 764.95
1210-241-27-0000 7744 CHANTICLEER 3 1 764.95
1210-241-28-0000 7736 CHANTICLEER 3 2 764.95
1210-241-29-0000 7728 CHANTICLEER 3 1 764.95
1210-241-30-0000 7720 CHANTICLEER RD 3 1 764.95
1210-241-31-0000 7712 CHANTICLEER 3 1 764.95
1210-241-32-0000 7704 CHANTICLEER 3 1 764.95
1210-241-33-0000 7711 CHANTICLEER 3 1 764.95
1210-241-34-0000 7725 CHANTICLEER 3 1 764.95
1210-241-35-0000 29334 HIGHLAND GROVE LN 3 1 764.95
1210-241-36-0000 7736 HIGHLAND GROVE CT 3 1 764.95
1210-241-37-0000 29386 HIGHLAND GROVE LN 3 1 764.95
1210-241-38-0000 29408 HIGHLAND GROVE LN 3 2 764.95
1210-241-39-0000 7782 ARANCI WAY 3 3 764.95
1210-241-40-0000 7774 ARANCI WAY 3 3 764.95
1210-241-41-0000 7766 ARANCI WAY 3 3 764.95
1210-241-42-0000 7758 ARANCI WAY 3 3 764.95
1210-241-43-0000 7750 ARANCI WAY 3 3 764.95
1210-241-44-0000 7746 ARANCI WAY 3 2 764.95
1210-241-45-0000 7747 ARANCI WAY 3 3 764.95
1210-241-46-0000 7751 ARANCI WAY 3 3 764.95
1210-241-47-0000 7757 ARANCI WAY 3 3 764.95
1210-241-48-0000 7769 ARANCI WAY 3 3 764.95
1210-241-49-0000 7773 ARANCI WAY 3 3 764.95
1210-241-50-0000 7781 ARANCI WAY 3 3 764.95
1210-241-51-0000 7772 GOLD BUCKLE CT 3 3 764.95
1210-241-52-0000 7764 GOLD BUCKLE CT 3 3 764.95
1210-241-53-0000 7756 GOLD BUCKLE CT 3 2 764.95
1210-241-54-0000 7752 GOLD BUCKLE CT 3 3 764.95
1210-241-55-0000 7746 GOLD BUCKLE CT 3 2 764.95
1210-241-56-0000 7742 GOLD BUCKLE CT 3 3 764.95
1210-241-57-0000 7743 GOLD BUCKLE CT 3 3 764.95
1210-241-58-0000 7749 GOLD BUCKLE CT 3 3 764.95
1210-241-59-0000 7755 GOLD BUCKLE CT 3 3 764.95
1210-241-60-0000 7763 GOLD BUCKLE CT 3 2 764.95
1210-241-61-0000 7769 GOLD BUCKLE CT 3 3 764.95
1210-241-62-0000 7775 GOLD BUCKLE CT 3 3 764.95
1210-251-01-0000 7880 GOLD BUCKLE 3 1 764.95
1210-251-02-0000 7864 GOLD BUCKLE 3 2 764.95
1210-251-03-0000 7856 GOLD BUCKLE 3 2 764.95
1210-251-04-0000 7842 GOLD BUCKLE 3 1 764.95
1210-251-05-0000 7838 GOLD BUCKLE 3 1 764.95
1210-251-06-0000 7826 GOLD BUCKLE RD 3 2 764.95
1210-251-07-0000 7812 GOLD BUCKLE RD 3 1 764.95
1210-251-08-0000 29316 GOLD BUCKLE 3 1 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 11 of 19 18 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-251-09-0000 29324 GOLD BUCKLE 3 1 764.95
1210-251-10-0000 29330 GOLD BUCKLE 3 1 764.95
1210-251-11-0000 29338 GOLD BUCKLE RD 3 2 764.95
1210-251-12-0000 29346 GOLD BUCKLE RD 3 1 764.95
1210-251-13-0000 7795 CHANTICLEER 3 1 764.95
1210-251-14-0000 29370 GOLD BUCKLE 3 1 764.95
1210-251-15-0000 29392 GOLD BUCKLE 3 1 764.95
1210-251-16-0000 29426 GOLD BUCKLE 3 1 764.95
1210-251-17-0000 29387 GOLD BUCKLE 3 1 764.95
1210-251-18-0000 29371 GOLD BUCKLE RD 3 2 764.95
1210-251-19-0000 29365 GOLD BUCKLE 3 1 764.95
1210-251-20-0000 29353 GOLD BUCKLE 3 1 764.95
1210-251-21-0000 29341 GOLD BUCKLE RD 3 2 764.95
1210-251-22-0000 29335 GOLD BUCKLE 3 1 764.95
1210-251-23-0000 7831 GOLD BUCKLE 3 1 764.95
1210-251-24-0000 7845 GOLD BUCKLE 3 1 764.95
1210-251-25-0000 7857 GOLD BUCKLE 3 1 764.95
1210-251-26-0000 29336 POLO 3 1 764.95
1210-251-27-0000 29344 POLO 3 1 764.95
1210-251-28-0000 29352 POLO 3 1 764.95
1210-251-29-0000 29366 POLO 3 2 764.95
1210-251-30-0000 29378 POLO 3 1 764.95
1210-251-31-0000 29384 POLO 3 1 764.95
1210-251-32-0000 7850 ARANCI 3 1 764.95
1210-251-33-0000 7844 ARANCI 3 1 764.95
1210-251-34-0000 7836 ARANCI WAY 3 1 764.95
1210-251-35-0000 29489 GOLD BUCKLE RD 3 1 764.95
1210-251-36-0000 29471 GOLD BUCKLE 3 1 764.95
1210-251-37-0000 29457 GOLD BUCKLE 3 1 764.95
1210-251-38-0000 29445 GOLD BUCKLE 3 2 764.95
1210-251-39-0000 29431 GOLD BUCKLE RD 3 1 764.95
1210-251-40-0000 29432 POLO ST 3 1 764.95
1210-251-41-0000 29440 POLO 3 1 764.95
1210-251-42-0000 29458 POLO 3 1 764.95
1210-251-43-0000 29472 POLO 3 2 764.95
1210-251-44-0000 29486 POLO 3 1 764.95
1210-251-45-0000 29483 POLO 3 2 764.95
1210-251-46-0000 29475 POLO 3 1 764.95
1210-251-47-0000 29461 POLO 3 2 764.95
1210-251-48-0000 29457 POLO ST 3 1 764.95
1210-251-49-0000 29443 POLO 3 1 764.95
1210-251-50-0000 29435 POLO 3 1 764.95
1210-251-51-0000 29421 POLO 3 2 764.95
1210-251-52-0000 29407 POLO 3 1 764.95
1210-251-53-0000 29385 POLO 3 2 764.95
1210-251-54-0000 29367 POLO 3 1 764.95
1210-251-55-0000 29351 POLO 3 2 764.95
1210-251-56-0000 29343 POLO 3 1 764.95
1210-251-57-0000 29335 POLO 3 1 764.95
1210-251-58-0000 29327 POLO 3 1 764.95
1210-251-59-0000 29319 POLO 3 1 764.95
1210-251-60-0000 29311 POLO 3 1 764.95
1210-251-61-0000 29430 GOLD BUCKLE RD 3 2 764.95
1210-251-62-0000 7789 ARANCI WAY 3 3 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 12 of 19 19 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-251-63-0000 7793 ARANCI WAY 3 2 764.95
1210-251-64-0000 7796 GOLD BUCKLE CT 3 2 764.95
1210-251-65-0000 7788 GOLD BUCKLE CT 3 3 764.95
1210-251-66-0000 7780 GOLD BUCKLE CT 3 3 764.95
1210-251-67-0000 7781 GOLD BUCKLE CT 3 3 764.95
1210-251-68-0000 7787 GOLD BUCKLE CT 3 2 764.95
1210-251-69-0000 7793 GOLD BUCKLE CT 3 2 764.95
1210-261-01-0000 7796 SILVER BUCKLE RD 3 3 764.95
1210-261-02-0000 7784 SILVER BUCKLE RD 3 3 764.95
1210-261-03-0000 7772 SILVER BUCKLE RD 3 3 764.95
1210-261-04-0000 7764 SILVER BUCKLE RD 3 2 764.95
1210-261-05-0000 7758 SILVER BUCKLE RD 3 3 764.95
1210-261-06-0000 7750 SILVER BUCKLE RD 3 2 764.95
1210-261-07-0000 7744 SILVER BUCKLE RD 3 3 764.95
1210-261-08-0000 29520 BELT LN 3 2 764.95
1210-261-09-0000 29532 BELT LN 3 3 764.95
1210-261-10-0000 29544 BELT 3 2 764.95
1210-261-11-0000 29558 BELT LN 3 2 764.95
1210-261-12-0000 29564 BELT LN 3 2 764.95
1210-261-13-0000 29576 BELT LN 3 3 764.95
1210-261-14-0000 29582 BELT LN 3 3 764.95
1210-261-15-0000 7743 UNICORN WAY 3 2 764.95
1210-261-16-0000 7755 UNICORN WAY 3 2 764.95
1210-261-17-0000 7767 UNICORN WAY 3 2 764.95
1210-261-18-0000 7771 UNICORN WAY 3 3 764.95
1210-261-19-0000 7779 UNICORN WAY 3 3 764.95
1210-261-20-0000 7785 UNICORN WAY 3 3 764.95
1210-261-21-0000 7791 UNICORN WAY 3 3 764.95
1210-261-22-0000 7797 UNICORN WAY 3 3 764.95
1210-261-23-0000 29579 GOLD BUCKLE RD 3 2 764.95
1210-261-24-0000 29571 GOLD BUCKLE RD 3 3 764.95
1210-261-25-0000 29567 GOLD BUCKLE RD 3 3 764.95
1210-261-26-0000 29553 GOLD BUCKLE RD 3 2 764.95
1210-261-27-0000 29545 GOLD BUCKLE RD 3 3 764.95
1210-261-28-0000 29542 SILVER BUCKLE CT 3 3 764.95
1210-261-29-0000 29554 SILVER BUCKLE CT 3 2 764.95
1210-261-30-0000 29566 SILVER BUCKLE CT 3 3 764.95
1210-261-31-0000 29570 SILVER BUCKLE CT 3 3 764.95
1210-261-32-0000 29584 SILVER BUCKLE CT 3 2 764.95
1210-261-33-0000 29595 SILVER BUCKLE CT 3 3 764.95
1210-261-34-0000 29583 SILVER BUCKLE CT 3 2 764.95
1210-261-35-0000 29571 SILVER BUCKLE CT 3 3 764.95
1210-261-36-0000 29559 SILVER BUCKLE CT 3 3 764.95
1210-261-37-0000 29543 SILVER BUCKLE CT 3 3 764.95
1210-261-38-0000 29537 SILVER BUCKLE CT 3 3 764.95
1210-261-39-0000 29525 SILVER BUCKLE CT 3 3 764.95
1210-261-40-0000 7862 SILVER BUCKLE RD 3 3 764.95
1210-261-42-0000 7836 SILVER BUCKLE RD 3 3 764.95
1210-261-43-0000 7820 SILVER BUCKLE RD 3 2 764.95
1210-261-44-0000 7785 SILVER BUCKLE RD 3 3 764.95
1210-261-45-0000 7773 SILVER BUCKLE RD 3 3 764.95
1210-261-46-0000 7761 SILVER BUCKLE RD 3 2 764.95
1210-261-47-0000 29541 BELT LN 3 2 764.95
1210-261-48-0000 29557 BELT LN 3 3 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 13 of 19 20 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-261-49-0000 29563 BELT LN 3 3 764.95
1210-261-50-0000 7768 UNICORN WAY 3 3 764.95
1210-261-51-0000 7776 UNICORN WAY 3 2 764.95
1210-261-52-0000 7784 UNICORN WAY 3 2 764.95
1210-261-53-0000 29566 GOLD BUCKLE RD 3 2 764.95
1210-261-54-0000 29552 GOLD BUCKLE RD 3 3 764.95
1210-261-55-0000 29540 GOLD BUCKLE RD 3 1 764.95
1210-261-56-0000 29512 SANTA ANA CANYON RD 3 3 764.95
1210-261-57-0000 29520 SANTA ANA CANYON RD 3 3 764.95
1210-261-58-0000 29534 SANTA ANA CANYON RD 3 3 764.95
1210-261-59-0000 29542 SANTA ANA CANYON RD 3 4 764.95
1210-261-60-0000 29550 SANTA ANA CANYON RD 3 2 764.95
1210-261-61-0000 29564 SANTA ANA CANYON RD 3 3 764.95
1210-261-62-0000 29578 SANTA ANA CANYON RD 3 3 764.95
1210-261-63-0000 29590 SANTA ANA CANYON RD 3 3 764.95
1210-321-01-0000 7696 ALTA VISTA 2 5 764.95
1210-321-02-0000 7686 ALTA VISTA 2 4 764.95
1210-321-03-0000 7676 ALTA VISTA 2 3 764.95
1210-321-04-0000 30006 FRONTERA DEL SUR 2 3 764.95
1210-321-05-0000 30018 FRONTERA DEL SUR 2 4 764.95
1210-321-06-0000 30032 FRONTERA DEL SUR 2 3 764.95
1210-321-07-0000 7630 ALTA VISTA 2 3 764.95
1210-321-08-0000 7609 ALTA VISTA 2 4 764.95
1210-321-09-0000 7619 ALTA VISTA 2 5 764.95
1210-321-10-0000 7627 ALTA VISTA 2 4 764.95
1210-321-11-0000 7641 ALTA VISTA 2 3 764.95
1210-321-12-0000 30048 FRONTERA DEL SUR 2 3 764.95
1210-321-13-0000 30062 FRONTERA DEL SUR 2 5 764.95
1210-321-14-0000 30074 FRONTERA DEL SUR 2 3 764.95
1210-321-15-0000 30082 CENTRO VISTA 2 3 764.95
1210-321-16-0000 30094 CENTRO VISTA 2 5 764.95
1210-321-17-0000 30099 CENTRO VISTA 2 2 764.95
1210-321-18-0000 7693 CENTRO VISTA 2 3 764.95
1210-321-19-0000 30065 FRONTERA DEL SUR 2 5 764.95
1210-321-20-0000 30051 FRONTERA DEL SUR 2 2 764.95
1210-321-21-0000 30039 FRONTERA DEL SUR 2 2 764.95
1210-321-22-0000 30053 CABO DEL OESTE 2 3 764.95
1210-321-23-0000 30045 CABO DEL OESTE 2 5 764.95
1210-321-24-0000 30023 CABO DEL OESTE 2 4 764.95
1210-321-25-0000 30007 CABO DEL OESTE 2 5 764.95
1210-331-01-0000 7796 ALTA VISTA 2 3 764.95
1210-331-02-0000 7776 ALTA VISTA 2 5 764.95
1210-331-03-0000 7766 ALTA VISTA 2 3 764.95
1210-331-04-0000 7756 ALTA VISTA 2 2 764.95
1210-331-05-0000 7746 ALTA VISTA 2 4 764.95
1210-331-06-0000 7736 ALTA VISTA 2 3 764.95
1210-331-07-0000 7716 ALTA VISTA 2 5 764.95
1210-331-08-0000 7706 ALTA VISTA 2 3 764.95
1210-331-09-0000 7709 CENTRO VISTA 2 5 764.95
1210-331-10-0000 7719 CENTRO VISTA 2 3 764.95
1210-331-11-0000 7739 CENTRO VISTA 2 4 764.95
1210-331-12-0000 7749 CENTRO VISTA 2 5 764.95
1210-331-13-0000 7759 CENTRO VISTA 2 3 764.95
1210-331-14-0000 7769 CENTRO VISTA 2 5 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 14 of 19 21 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-331-15-0000 7779 CENTRO VISTA 2 4 764.95
1210-331-16-0000 7799 CENTRO VISTA 2 2 764.95
1210-331-17-0000 7798 CENTRO VISTA 2 3 764.95
1210-331-18-0000 7778 CENTRO VISTA 2 5 764.95
1210-331-19-0000 7768 CENTRO VISTA 2 3 764.95
1210-331-20-0000 7758 CENTRO VISTA 2 4 764.95
1210-331-21-0000 7748 CENTRO VISTA 2 5 764.95
1210-331-22-0000 7738 CENTRO VISTA 2 2 764.95
1210-331-23-0000 7718 CENTRO VISTA 2 4 764.95
1210-331-24-0000 7708 CENTRO VISTA 2 5 764.95
1210-331-25-0000 7707 ALTA VISTA 2 5 764.95
1210-331-26-0000 7717 ALTA VISTA 2 4 764.95
1210-331-27-0000 7737 ALTA VISTA 2 5 764.95
1210-331-28-0000 7747 ALTA VISTA 2 4 764.95
1210-331-29-0000 7757 ALTA VISTA 2 5 764.95
1210-331-30-0000 7767 ALTA VISTA 2 3 764.95
1210-331-31-0000 7777 ALTA VISTA 2 4 764.95
1210-331-32-0000 7797 ALTA VISTA 2 3 764.95
1210-341-01-0000 30124 CENTRO VISTAA 2 3 764.95
1210-341-02-0000 30134 CENTRO VISTA 2 5 764.95
1210-341-03-0000 30137 CENTRO VISTAA 2 2 764.95
1210-341-04-0000 30292 CENTRO VISTA 2 3 764.95
1210-341-05-0000 30280 CENTRO VISTA 2 4 764.95
1210-341-06-0000 30268 CENTRO VISTA 2 3 764.95
1210-341-07-0000 30260 CENTRO VISTA 2 5 764.95
1210-341-08-0000 30248 CENTRO VISTA 2 4 764.95
1210-341-09-0000 30236 CENTRO VISTA 2 3 764.95
1210-341-10-0000 30224 CENTRO VISTA 2 5 764.95
1210-341-11-0000 30212 CENTRO VISTA 2 2 764.95
1210-341-12-0000 30196 CENTRO VISTA 2 5 764.95
1210-341-13-0000 30190 CENTRO VISTA 2 3 764.95
1210-341-14-0000 30178 CENTRO VISTA 2 4 764.95
1210-341-15-0000 30168 CENTRO VISTA 2 4 764.95
1210-341-16-0000 30156 CENTRO VISTA 2 2 764.95
1210-341-17-0000 30146 CENTRO VISTA 2 3 764.95
1210-341-18-0000 30149 CENTRO VISTA 2 5 764.95
1210-341-19-0000 30161 CENTRO VISTA 2 3 764.95
1210-341-20-0000 30171 CENTRO VISTA 2 4 764.95
1210-341-21-0000 30183 CENTRO VISTA 2 3 764.95
1210-341-22-0000 30195 CENTRO VISTA 2 5 764.95
1210-341-23-0000 30207 CENTRO VISTA 2 4 764.95
1210-341-24-0000 30219 CENTRO VISTA 2 5 764.95
1210-341-25-0000 30229 CENTRO VISTA 2 3 764.95
1210-341-26-0000 30241 CENTRO VISTA 2 4 764.95
1210-341-27-0000 30253 CENTRO VISTA 2 5 764.95
1210-341-28-0000 30265 CENTRO VISTA 2 4 764.95
1210-341-29-0000 30277 CENTRO VISTA 2 5 764.95
1210-341-30-0000 30289 CENTRO VISTA 2 4 764.95
1210-341-31-0000 7586 VISTA ALEGRE 2 3 764.95
1210-341-32-0000 7616 VISTA ALEGRE 2 2 764.95
1210-341-33-0000 7626 VISTA ALEGRE 2 5 764.95
1210-341-34-0000 7625 PASEO LARGO 2 2 764.95
1210-341-35-0000 7615 PASEO LARGO 2 5 764.95
1210-341-36-0000 7624 PASEO LARGO 2 3 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 15 of 19 22 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-341-37-0000 30295 FRONTERA DEL NORTE 2 6 764.95
1210-341-38-0000 30283 FRONTERA DEL NORTE 2 4 764.95
1210-341-39-0000 30271 FRONTERA DEL NORTE 2 6 764.95
1210-341-40-0000 30255 FRONTERA DEL NORTE 2 6 764.95
1210-341-41-0000 30243 FRONTERA DEL NORTE 2 6 764.95
1210-341-42-0000 30233 FRONTERA DEL NORTE 2 6 764.95
1210-341-43-0000 30221 FRONTERA DEL NORTE 2 6 764.95
1210-341-44-0000 30211 FRONTERA DEL NORTE 2 6 764.95
1210-341-45-0000 30201 FRONTERA DEL NORTE 2 6 764.95
1210-341-46-0000 30185 FRONTERA DEL NORTE 2 4 764.95
1210-341-47-0000 30173 FRONTERA DEL NORTE 2 6 764.95
1210-341-48-0000 30159 FRONTERA DEL NORTE 2 6 764.95
1210-341-49-0000 30143 FRONTERA DEL NORTE 2 5 764.95
1210-341-50-0000 7563 ALTA VISTA 2 6 764.95
1210-341-51-0000 7571 ALTA VISTA 2 5 764.95
1210-341-52-0000 7579 ALTA VISTA 2 3 764.95
1210-341-53-0000 7566 ALTA VISTA 2 6 764.95
1210-341-54-0000 7552 ALTA VISTA 2 6 764.95
1210-341-55-0000 7544 ALTA VISTA 2 6 764.95
1210-341-56-0000 30166 FRONTERA DEL NORTE 2 6 764.95
1210-341-57-0000 30180 FRONTERA DEL NORTE 2 6 764.95
1210-341-58-0000 30192 FRONTERA DEL NORTE 2 6 764.95
1210-341-59-0000 30198 FRONTERA DEL NORTE 2 4 764.95
1210-341-60-0000 30214 FRONTERA DEL NORTE 2 6 764.95
1210-341-61-0000 30226 FRONTERA DEL NORTE 2 6 764.95
1210-341-62-0000 30234 FRONTERA DEL NORTE 2 6 764.95
1210-341-63-0000 30246 FRONTERA DEL NORTE 2 6 764.95
1210-351-01-0000 30098 CENTRO VISTA 2 4 764.95
1210-351-02-0000 30114 CENTRO VISTA 2 2 764.95
1210-351-03-0000 30127 CENTRO VISTA 2 2 764.95
1210-351-04-0000 30117 CENTRO VISTA 2 3 764.95
1210-351-05-0000 30105 CENTRO VISTA 2 4 764.95
1210-351-06-0000 30101 CENTRO VISTA 2 5 764.95
1210-351-07-0000 30114 FRONTERA DEL SUR 2 4 764.95
1210-351-08-0000 30128 FRONTERA DEL SUR 2 5 764.95
1210-351-09-0000 7670 PASEO BREVE 2 3 764.95
1210-351-10-0000 7660 PASEO BREVE 2 4 764.95
1210-351-11-0000 7650 PASEO BREVE 2 5 764.95
1210-351-12-0000 7640 PASEO BREVE 2 2 764.95
1210-351-13-0000 7651 PESEO BREVE 2 3 764.95
1210-351-14-0000 7661 PASEO BREVE 2 5 764.95
1210-351-15-0000 7671 PASEO BREVE 2 2 764.95
1210-351-16-0000 30171 FRONTERA DEL SUR 2 5 764.95
1210-351-17-0000 30157 FRONTERA DEL SUR 2 2 764.95
1210-351-18-0000 30145 FRONTERA DEL SUR 2 5 764.95
1210-351-19-0000 30133 FRONTERA DEL SUR 2 4 764.95
1210-351-20-0000 30121 FRONTERA DEL SUR 2 3 764.95
1210-351-21-0000 30109 FRONTERA DEL SUR 2 5 764.95
1210-351-22-0000 30183 FRONTERA DEL SUR 2 4 764.95
1210-351-23-0000 30197 FRONTERA DEL SUR 2 3 764.95
1210-351-24-0000 30207 FRONTERA DEL SUR 2 5 764.95
1210-351-25-0000 30219 FRONTERA DEL SUR 2 2 764.95
1210-351-26-0000 30231 FRONTERA DEL SUR 2 4 764.95
1210-351-27-0000 30245 FRONTERA DEL SUR 2 5 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 16 of 19 23 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-351-28-0000 30257 FRONTERA DEL SUR 2 4 764.95
1210-351-29-0000 30269 FRONTERA DEL SUR 2 3 764.95
1210-351-30-0000 30277 FRONTERA DEL SUR 2 5 764.95
1210-351-31-0000 30293 FRONTERA DEL SUR 2 3 764.95
1210-351-32-0000 7636 VISTA ALEGRE 2 4 764.95
1210-351-33-0000 7646 VISTA ALEGRE 2 5 764.95
1210-351-34-0000 7656 VISTA ALEGRE 2 3 764.95
1210-351-35-0000 7666 VISTA ALEGRE 2 4 764.95
1210-351-36-0000 7676 VISTA ALEGRE 2 2 764.95
1210-351-37-0000 7675 PASEO LARGO 2 3 764.95
1210-351-38-0000 7665 PASEO LARGO 2 5 764.95
1210-351-39-0000 7655 PASEO LARGO 2 4 764.95
1210-351-40-0000 7645 PASEO LARGO 2 3 764.95
1210-351-41-0000 7635 PASEO LARGO 2 5 764.95
1210-351-42-0000 7634 PASEO LARGO 2 4 764.95
1210-351-43-0000 7644 PASEO LARGO 2 5 764.95
1210-351-44-0000 7654 PASEO LARGO 2 3 764.95
1210-351-45-0000 7664 PASEO LARGO 2 4 764.95
1210-351-46-0000 7674 PASEO LARGO 2 2 764.95
1210-351-47-0000 7673 PASEO MEDIO 2 2 764.95
1210-351-48-0000 7663 PASEO MEDIO 2 4 764.95
1210-351-49-0000 7653 PASEO MEDIO 2 5 764.95
1210-351-50-0000 7643 PASEO MEDIO 2 3 764.95
1210-351-51-0000 7633 PASEO MEDIO 2 5 764.95
1210-351-52-0000 7632 PASEO MEDIO 2 2 764.95
1210-351-53-0000 7642 PASEO MEDIO 2 3 764.95
1210-351-54-0000 7652 PASEO MEDIO 2 4 764.95
1210-351-55-0000 7662 PASEO MEDIO 2 5 764.95
1210-351-56-0000 7672 PASEO MEDIO 2 3 764.95
1210-361-01-0000 30305 FRONTERA DEL SUR 2 4 764.95
1210-361-02-0000 30317 FRONTERA DEL SUR 2 5 764.95
1210-361-03-0000 7677 VISTA ALEGRE 2 3 764.95
1210-361-04-0000 7667 VISTA ALEGRE 2 5 764.95
1210-361-05-0000 7657 VISTA ALEGRE 2 4 764.95
1210-361-06-0000 7647 VISTA ALEGRE 2 5 764.95
1210-361-07-0000 7637 VISTA ALEGRE 2 3 764.95
1210-361-08-0000 7627 VISTA ALEGRE 2 4 764.95
1210-361-09-0000 7617 VISTA ALEGRE 2 5 764.95
1210-361-10-0000 7587 VISTA ALEGRE 2 4 764.95
1210-361-11-0000 7577 VISTA ALEGRE 2 5 764.95
1210-361-12-0000 7567 VISTA ALEGRE 2 3 764.95
1210-361-13-0000 7557 VISTA ALEGRE 2 5 764.95
1210-361-14-0000 7547 VISTA ALEGRE 2 6 764.95
1210-361-15-0000 30329 FRONTERA DEL SUR 2 3 764.95
1210-361-16-0000 7678 VISTA RIO 2 3 764.95
1210-361-17-0000 7668 VISTA RIO 2 4 764.95
1210-361-18-0000 7658 VISTA RIO 2 3 764.95
1210-361-19-0000 7648 VISTA RIO 2 5 764.95
1210-361-20-0000 7638 VISTA RIO 2 4 764.95
1210-361-21-0000 7628 VISTA RIO 2 3 764.95
1210-361-22-0000 7618 VISTA RIO 2 5 764.95
1210-361-23-0000 7588 VISTA RIO 2 4 764.95
1210-361-24-0000 7578 VISTA RIO 2 3 764.95
1210-361-25-0000 7568 VISTA RIO 2 5 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 17 of 19 24 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-361-26-0000 7558 VISTA RIO 2 6 764.95
1210-361-27-0000 7548 VISTA RIO 2 4 764.95
1210-361-28-0000 7537 VISTA ALEGRE 2 4 764.95
1210-361-29-0000 7539 VISTA RIO 2 6 764.95
1210-361-30-0000 7549 VISTA RIO 2 6 764.95
1210-361-31-0000 7559 VISTA RIO 2 6 764.95
1210-361-32-0000 7569 VISTA RIO 2 3 764.95
1210-361-33-0000 7579 VISTA RIO 2 4 764.95
1210-361-34-0000 7589 VISTA RIO 2 5 764.95
1210-361-35-0000 7619 VISTA RIO 2 2 764.95
1210-361-36-0000 7629 VISTA RIO 2 3 764.95
1210-361-37-0000 7639 VISTA RIO 2 4 764.95
1210-361-38-0000 7649 VISTA RIO 2 3 764.95
1210-361-39-0000 7659 VISTA RIO 2 5 764.95
1210-361-40-0000 7669 VISTA RIO 2 4 764.95
1210-361-41-0000 7679 VISTA RIO 2 2 764.95
1210-361-42-0000 7681 VISTA RIO 2 5 764.95
1210-391-01-0000 7585 ALTA VISTA 2 4 764.95
1210-391-02-0000 7597 ALTA VISTA 2 3 764.95
1210-391-03-0000 30058 CABO DEL OESTE 2 2 764.95
1210-391-04-0000 30050 CABO DEL OESTE 2 4 764.95
1210-391-05-0000 30036 CABO DEL OESTE 2 3 764.95
1210-391-06-0000 30028 CABO DEL OESTE 2 5 764.95
1210-391-07-0000 30016 CABO DEL OESTE 2 3 764.95
1210-391-08-0000 CABO DEL OESTE 2 8 0.00
1210-391-09-0000 7590 ALTA VISTA 2 3 764.95
1210-391-10-0000 7584 ALTA VISTA 2 5 764.95
1210-391-11-0000 7580 ALTA VISTA 2 2 764.95
1210-391-12-0000 7572 ALTA VISTA 2 5 764.95
1210-401-01-0000 30256 FRONTERA DEL NORTE 2 6 764.95
1210-401-02-0000 30266 FRONTERA DEL NORTE 2 6 764.95
1210-401-03-0000 30278 FRONTERA DEL NORTE 2 6 764.95
1210-401-04-0000 30290 FRONTERA DEL NORTE 2 6 764.95
1210-401-05-0000 30302 FRONTERA DEL NORTE 2 6 764.95
1210-401-06-0000 30312 FRONTERA DEL NORTE 2 6 764.95
1210-401-07-0000 30328 FRONTERA DEL NORTE 2 6 764.95
1210-401-08-0000 30334 FRONTERA DEL NORTE 2 6 764.95
1210-401-09-0000 30346 FRONTERA DEL NORTE 2 6 764.95
1210-441-01-0000 7874 CALLE DEL RIO 1 1 764.95
1210-441-02-0000 7866 CALLE DEL RIO 1 1 764.95
1210-441-03-0000 7858 CALLE DEL RIO 1 1 764.95
1210-441-04-0000 7850 CALLE DEL RIO 1 1 764.95
1210-441-05-0000 7842 CALLE DEL RIO 1 1 764.95
1210-441-06-0000 7834 CALLE DEL RIO 1 1 764.95
1210-441-07-0000 7812 CALLE DEL RIO 1 1 764.95
1210-441-08-0000 7804 CALLE DEL RIO 1 1 764.95
1210-441-09-0000 7811 CALLE DEL RIO 1 1 764.95
1210-441-10-0000 7833 CALLE DEL RIO 1 1 764.95
1210-441-11-0000 7841 CALLE DEL RIO 1 1 764.95
1210-441-12-0000 7849 CALLE DEL RIO 1 1 764.95
1210-441-13-0000 7857 CALLE DEL RIO 1 1 764.95
1210-441-14-0000 7865 CALLE DEL RIO 1 1 764.95
1210-441-15-0000 7873 CALLE DEL RIO 1 1 764.95
1210-441-16-0000 7890 SANTA ANGELA ST 1 1 764.95
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 18 of 19 25 APN SITUS ADDRESS
SPECIAL
TAX RATE
AREA
LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
AND LEVY
AMOUNT
City of Highland
Community Facilities District No. 90-1 (Greenspot Corridor) Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-441-17-0000 7882 SANTA ANGELA ST 1 1 764.95
1210-441-18-0000 7874 SANTA ANGELA ST 1 1 764.95
1210-441-19-0000 7862 SANTA ANGELA ST 1 1 764.95
1210-441-20-0000 7850 SANTA ANGELA ST 1 1 764.95
1210-441-21-0000 7832 SANTA ANGELA ST 1 1 764.95
1210-441-22-0000 7843 SANTA ANGELA ST 1 1 764.95
1210-441-23-0000 7859 SANTA ANGELA ST 1 1 764.95
1210-441-24-0000 7867 SANTA ANGELA ST 1 1 764.95
1210-441-25-0000 7875 SANTA ANGELA ST 1 1 764.95
1210-441-26-0000 7885 SANTA ANGELA ST 1 1 764.95
1210-441-27-0000 7895 SANTA ANGELA ST 1 1 764.95
1210-441-28-0000 7896 CALLE CARRISA 1 1 764.95
1210-441-29-0000 7884 CALLE CARRISA 1 1 764.95
1210-441-30-0000 7876 CALLE CARRISA 1 1 764.95
1210-451-01-0000 7914 CALLE DEL RIO 1 1 764.95
1210-451-02-0000 7908 CALLE DEL RIO 1 4 764.95
1210-451-03-0000 7900 CALLE DEL RIO 1 1 764.95
1210-451-04-0000 7898 CALLE DEL RIO 1 1 764.95
1210-451-05-0000 7896 CALLE DEL RIO 1 1 764.95
1210-451-06-0000 7894 CALLE DEL RIO 1 1 764.95
1210-451-07-0000 7892 CALLE DEL RIO 1 1 764.95
1210-451-08-0000 7884 CALLE DEL RIO 1 1 764.95
1210-451-09-0000 7881 CALLE DEL RIO 1 1 764.95
1210-451-10-0000 7893 CALLE DEL RIO 1 1 764.95
1210-451-11-0000 7895 CALLE DEL RIO 1 1 764.95
1210-451-12-0000 7900 SANTA ANGELA ST 1 1 764.95
1210-451-13-0000 7898 SANTA ANGELA ST 1 1 764.95
1210-451-14-0000 7901 SANTA ANGELA ST 1 1 764.95
1210-451-15-0000 7902 CALLE CARISSA 1 1 764.95
1210-451-16-0000 30345 MISSION ST 1 1 764.95
1210-451-17-0000 30357 MISSION ST 1 1 764.95
1210-451-18-0000 30369 MISSION ST 1 1 764.95
1210-451-19-0000 30379 MISSION ST 1 1 764.95
1210-451-20-0000 30391 MISSION ST 1 1 764.95
1210-451-21-0000 30403 MISSION ST 1 1 764.95
1210-451-22-0000 30415 MISSION ST 1 1 764.95
1210-451-23-0000 30427 MISSION ST 1 1 764.95
1210-451-24-0000 30439 MISSION ST 1 1 764.95
1210-451-25-0000 30449 MISSION ST 1 1 764.95
1210-451-26-0000 30463 MISSION ST 1 1 764.95
1210-451-27-0000 30471 MISSION ST 1 1 764.95
Value
1,013
$770,304.65
Summary Fields
APN total count:
LEVY AMOUNT total sum:
CFD 90-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 19 of 19 26 Attachment 4
Map of Boundaries
27 311•
I*
O.
oELrm rRoM
DNITRICT`
a - Iry
a•I
WWILLDANFinancial Services
t
i
A/ r aw. a, ern Irrts r. a a .
i
o
sj
AMENDED MAP
1 *
PROPOSED BOUNDARIES
or
04 °
O
jt
3 CITY OF HIGHLAND
J COMMINITY FACILITIES DISTRICT No. WI
I
of tUa
3 0 : COUNTY OF BAN BERNARDINO. STATE OF CALIFORNIA
SPOTGREEN CORRIDOR
1 o.
fll. p Nb Aq N_. Jt_ M 1M iw M
r erw. rlty r« aua. aiwlml., . p+/. l «
N M. CN. y
I
e •
t
YrU•. W N.. _ I. •. MM.
R« m/Mr N M C. l, N to Smrw/ Itr. fIN. N
I
CMId. Na
G.. l, M« rp. r
M
nif tamp I. W. NPw N ell, Cl" N W. City
I• NyekotO.W. M •uL!•.
IAAyL
i•11',
I
elb al.*
p City N NW- 4 aMllw. l.
Sunlri.. Mr i. ty tWOf.MUIR M { M •
IM ell, ® NN ."" Nwt7. 1 w a. m. lr a1N.
eNw.la ...1 Nb wpalfPc...vdr nbNN.Nia Ngtrlr* b IbMwMM . olwtyNW " 0100Glad.
Tw rnu. w f « ap. •. a. w. r 11 w e• rrity
N Mlatl« alt6la N.. So. l ^ arMMN ertlilr IwN. p
amar aRr N RI# N. 4 C.. Nr N a«
NGllw.isrw rwMpllrbS«AHNal•. N
0111flw.
iGwlfNll la.nNgM o'
fD lf
W
LrGENO
r alw. Il.er. Nw1M ar aN.
1• ® 0 SPECIALTAXAREA
pp
rPROPOSED BOUNDARIES
i
N
M
N
1 PAEO REQUEST OF
AN/. ia, IfD
ON
At 1
ppK. 40 AGKA m`
OF %%& t P&& sL- _
EMIBDWAOSlDCOINlt ==
FEE # 6. Gn
CFD 90- 1 Page 1 of 1
28 Staff Report
to the City Council
Agenda
Item
No.11.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Maricela Marroquin, City Attorney
Carlos Zamano, City Manager
Prepared By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: Establishing the Annual Special Tax for Community Facilities District No. 2001-1 for Fiscal Year 2026/2027
Recommendation:
The Finance/Personnel Subcommittee recommends that the City Council adopt Resolution No. 2026-____ establishing the Annual Special Tax for Community Facilities District No. 2001-1 for Fiscal Year 2026/2027 and file with the County Auditor-Controller Resolution No. 2026-____ with the tax roll.
Fiscal Impact:
Revenue generated from the 2026/2027 tax roll will provide $351,761.36 for the expenditures of the district.
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
This item was reviewed by the Finance/Personnel Subcommittee on May 19, 2026. At this meeting, the proposed 2026/2027 rates were discussed and compared to the 2025/2026 rates.
Attached is the spreadsheet that the Finance Subcommittee reviewed. On these spreadsheets are last year’s rates, the proposed rates for 2026/2027, the amount of the increase or decrease and the percentage of the increase or decrease. The Finance/Personnel Subcommittee recommends that the City Council adopt the proposed Resolution.
Attachments:
1. Community Facilities District 2001-1 Proposed Special Tax Rate
2. Proposed Resolution No. 2026-____
3. Exhibit A Community Facilities District 2001-1 Charge Detail Report FY 2026 2027
4. CFD 2001-1 Boundary Map
1 Attachment 1
Community Facilities District
2001
-
1 Proposed Special Tax Rate
2 City of Highland
Community Facilities District 2001-1
Five (5) Year Special Tax Rate Comparison
Special Tax Rates
Land Use
Category Residential Floor Area Parcels
Levied
2022/2023
Proposed
Special Tax
Rate
Proposed
Percent Change
over 2020/2021
2023/2024
Proposed
Special Tax
Rate
Proposed
Percent Change
over 2022/2023
2024/2025
Proposed
Special Tax
Rate
Proposed
Percent Change
over 2023/2024
2025/2026
Proposed
Special Tax
Rate
Proposed
Percent Change
over 2024/2025
2026/2027
Proposed
Special Tax
Rate
Proposed
Percent Change
over 2025/2026
1 Under - 2,000 Sq. Ft. 55 $830.50 -1.68% $852.14 2.61% $846.78 -0.63% $786.82 -7.08% $796.58 1.24% 2 2,001 - 2,900 Sq. Ft. 78 $1,055.98 -1.69% $1,083.50 2.61% $1,076.70 -0.63% $1,000.44 -7.08% $1,012.86 1.24% 3 2,901 - 3,200 Sq. Ft. 93 $1,092.06 -1.69% $1,120.52 2.61% $1,113.48 -0.63% $1,034.62 -7.08% $1,047.46 1.24% 4 3,201 - 3,900 Sq. Ft. 74 $1,316.16 -1.69% $1,350.46 2.61% $1,341.98 -0.63% $1,246.94 -7.08% $1,262.40 1.24% 5 Over - 3,900 Sq. Ft. 25 $1,589.52 -1.69% $1,630.96 2.61% $1,620.70 -0.63% $1,505.92 -7.08% $1,524.60 1.24% 6 Non-Residential Property* 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Undeveloped* 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Maximum & Applied Special Tax Rates
Land Use
Category Residential Floor Area Parcels
Levied
2022/2023
Maximum
Special Tax
Rate
2022/2023
Proposed
Special Tax
Rate
Percent of
Maximum
2023/2024
Maximum
Special Tax
Rate
2023/2024
Proposed
Special Tax
Rate
Percent of
Maximum
2024/2025
Maximum
Special Tax
Rate
2024/2025
Proposed
Special Tax
Rate
Percent of
Maximum
2025/2026
Maximum
Special Tax
Rate
2025/2026
Proposed
Special Tax
Rate
Percent of
Maximum
2026/2027
Maximum
Special Tax
Rate
2026/2027
Proposed
Special Tax
Rate
Percent of
Maximum
1 Under - 2,000 Sq. Ft. 55 $1,197.00 $830.50 69.38% $1,197.00 $852.14 71.19% $1,197.00 $846.78 70.74% $1,197.00 $786.82 65.73% $1,197.00 $796.58 66.55% 2 2,001 - 2,900 Sq. Ft. 78 $1,522.00 $1,055.98 69.38% $1,522.00 $1,083.50 71.19% $1,522.00 $1,076.70 70.74% $1,522.00 $1,000.44 65.73% $1,522.00 $1,012.86 66.55% 3 2,901 - 3,200 Sq. Ft. 93 $1,574.00 $1,092.06 69.38% $1,574.00 $1,120.52 71.19% $1,574.00 $1,113.48 70.74% $1,574.00 $1,034.62 65.73% $1,574.00 $1,047.46 66.55% 4 3,201 - 3,900 Sq. Ft. 74 $1,897.00 $1,316.16 69.38% $1,897.00 $1,350.46 71.19% $1,897.00 $1,341.98 70.74% $1,897.00 $1,246.94 65.73% $1,897.00 $1,262.40 66.55% 5 Over - 3,900 Sq. Ft. 25 $2,291.00 $1,589.52 69.38% $2,291.00 $1,630.96 71.19% $2,291.00 $1,620.70 70.74% $2,291.00 $1,505.92 65.73% $2,291.00 $1,524.60 66.55% 6 Non-Residential Property* 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Undeveloped* 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A *Rate is per Acre
CFD 2001-1 Five Year Special Tax Rate Comparison Page 1 of 1 3 Attachment 2
Proposed Resolution No. 2026-____
4 RESOLUTION NO. 20 2 6 -
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HIGHLAND, CALIFORNIA, ESTABLISHING THE ANNUAL SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2001
-
01 FOR THE FISCAL
YEAR
20 2
6 /20
2 7
WHEREAS,
the City Council of the CITY OF HIGHLAND, CALIFORNIA (hereinafter referred to as the “Legislative Body”), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy
of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the Mello
-
Roos Community Facilities Act of 1982, being
Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of Californi a.
This Community Facilities District shall hereinafter be referred to as “District;” and,
WHEREAS,
this Legislative Body, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and this legislative
body is desirous to establish the specific rate of the special tax to be collected for the next fiscal year.
NOW THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
Section 1.
That the above recitals are all true and correct.
Section 2.
That the specific rate and amount of the special tax to be collected to pay for the costs and expenses for the next fiscal year (
20 2
6 /20
2 7
) for the referenced District is
hereby determined and established as set forth in the attached, r
eferenced,
and
incorporated Exhibit
“
A
.
”
Section 3.
That the rate as set forth above does not exceed the amount as previously authorized by Ordinance of this Legislative Body, and is not in excess of that as previously approved by the qualified electors of the District, and is exempt from Proposition 218,
Section XIII D of the California State Constitution.
Section 4.
That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following:
A. Payment of Principal of and Interest on any outstanding authorized bonded indebtedness;
B. Necessary replenishment of bond reserve funds or other reserve funds;
C. Payment of costs and expenses of authorized public facilities and services;
D. Repayment of advances and loans, if appropriate;
E. Payment of District administrative costs.
The proceeds of the special taxes shall be used as set forth above, and shall not be used for any other purpose.
5 Section 5.
The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby aut
horized to deduct administrative costs incurred in the collecting any said special tax.
Section 6.
All monies above collected shall be paid into the Community Facilities District funds, including any bond fund and reserve fund.
Section 7.
The Auditor of the County is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked
“
public improvements, special tax
”
or by any other suitable
designation, the installment of the special tax, and for the exact rate and amount of said tax, reference is made to the attached Exhibit
“
A
.
”
Section 8.
The County shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties and percentages so collected and from what property
collected, and also provide a statement of any percentages retained for the expense of making any such collection.
APPROVED and ADOPTED
this
9 th
day of Ju
ne
20 2
6 .
_________________________
Penny Lilburn , Mayor
ATTEST:
__________________________
Alondra Muñoz , City Clerk
6 Exhibit A
Community Facilities District 2001
-
1 Charge Detail Report FY 202
6 /202
7 7
APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
ASSIGNED
SPECIAL TAX
LEVY AMOUNT
0297-211-01-0000 7814 SANTA ANGELA ST 1 $1,197.00 $796.58 0297-211-02-0000 7802 SANTA ANGELA ST 4 1,897.00 1,262.40 0297-211-03-0000 7784 SANTA ANGELA ST 1 1,197.00 796.58 0297-211-04-0000 7772 SANTA ANGELA ST 2 1,522.00 1,012.86 0297-211-05-0000 7766 SANTA ANGELA ST 4 1,897.00 1,262.40 0297-211-06-0000 30518 VIA ALICIA 4 1,897.00 1,262.40
0297-211-07-0000 30526 VIA ALICIA 2 1,522.00 1,012.86
0297-211-08-0000 30540 VIA ALICIA 1 1,197.00 796.58
0297-211-09-0000 30554 VIA ALICIA 4 1,897.00 1,262.40
0297-211-10-0000 30562 VIA ALICIA 4 1,897.00 1,262.40
0297-211-11-0000 30576 VIA ALICIA 2 1,522.00 1,012.86
0297-211-12-0000 30577 VIA ALICIA 1 1,197.00 796.58
0297-211-13-0000 30559 VIA ALICIA 2 1,522.00 1,012.86
0297-211-14-0000 30547 VIA ALICIA 4 1,897.00 1,262.40
0297-211-15-0000 7781 SANTA ANGELA ST 1 1,197.00 796.58 0297-211-16-0000 7799 SANTA ANGELA ST 4 1,897.00 1,262.40 0297-211-17-0000 7807 SANTA ANGELA ST 2 1,522.00 1,012.86 0297-211-18-0000 7813 SANTA ANGELA ST 4 1,897.00 1,262.40 0297-211-19-0000 7821 SANTA ANGELA ST 2 1,522.00 1,012.86 0297-211-20-0000 7842 CALLE CARRISA 3 1,574.00 1,047.46 0297-211-21-0000 7834 CALLE CARRISA 2 1,522.00 1,012.86 0297-211-22-0000 7812 CALLE CARRISA 5 2,291.00 1,524.60 0297-211-23-0000 7810 CALLE CARRISA 3 1,574.00 1,047.46 0297-211-24-0000 7804 CALLE CARRISA 5 2,291.00 1,524.60 0297-211-25-0000 7803 CALLE CARRISA 1 1,197.00 796.58
0297-211-26-0000 7805 CALLE CARRISA 4 1,897.00 1,262.40 0297-211-27-0000 7809 CALLE CARRISA 2 1,522.00 1,012.86 0297-211-28-0000 7811 CALLE CARRISA 4 1,897.00 1,262.40 0297-211-29-0000 7833 CALLE CARRISA 2 1,522.00 1,012.86 0297-211-30-0000 30636 LA CRESTA ST 3 1,574.00 1,047.46 0297-211-31-0000 7750 LA MONICA ST 4 1,897.00 1,262.40
0297-211-32-0000 7758 LA MONICA ST 3 1,574.00 1,047.46
0297-211-33-0000 7766 LA MONICA ST 3 1,574.00 1,047.46
0297-211-34-0000 7782 LA MONICA ST 4 1,897.00 1,262.40
0297-211-35-0000 7794 LA MONICA ST 1 1,197.00 796.58
0297-211-36-0000 7783 CALLE CARRISA 1 1,197.00 796.58
0297-211-37-0000 7779 CALLE CARRISA 3 1,574.00 1,047.46 0297-211-38-0000 7767 CALLE CARRISA 4 1,897.00 1,262.40 0297-211-39-0000 7760 CALLE CARRISA 4 1,897.00 1,262.40 0297-211-40-0000 7764 CALLE CARRISA 3 1,574.00 1,047.46 0297-211-41-0000 7776 CALLE CARRISA 1 1,197.00 796.58
0297-211-42-0000 7800 LA MONICA ST 1 1,197.00 796.58
0297-211-43-0000 7808 LA MONICA ST 3 1,574.00 1,047.46
0297-211-44-0000 7820 LA MONICA ST 3 1,574.00 1,047.46
0297-211-45-0000 7832 LA MONICA ST 4 1,897.00 1,262.40
0297-211-46-0000 7848 LA MONICA ST 3 1,574.00 1,047.46
City of Highland
Community Facilities District No. 2001-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
CFD 2001-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 1 of 8 8 APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
ASSIGNED
SPECIAL TAX
LEVY AMOUNT
City of Highland
Community Facilities District No. 2001-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
0297-221-01-0000 7835 SANTA ANGELA ST 4 1,897.00 1,262.40 0297-221-02-0000 7866 CALLE CARRISA 5 2,291.00 1,524.60 0297-221-03-0000 7860 CALLE CARRISA 3 1,574.00 1,047.46 0297-221-04-0000 7852 CALLE CARRISA 5 2,291.00 1,524.60 0297-221-05-0000 7841 CALLE CARRISA 1 1,197.00 796.58
0297-221-06-0000 7849 CALLE CARRISA 4 1,897.00 1,262.40 0297-221-07-0000 7857 CALLE CARRISA 2 1,522.00 1,012.86 0297-221-08-0000 7865 CALLE CARRISA 4 1,897.00 1,262.40 0297-221-09-0000 7873 CALLE CARRISA 1 1,197.00 796.58
0297-221-10-0000 7881 CALLE CARRISA 4 1,897.00 1,262.40 0297-221-11-0000 7903 CALLE CARRISA 2 1,522.00 1,012.86 0297-221-12-0000 7906 LA MONICA ST 2 1,522.00 1,012.86
0297-221-13-0000 7902 LA MONICA ST 3 1,574.00 1,047.46
0297-221-14-0000 7907 LA MONICA ST 2 1,522.00 1,012.86
0297-221-15-0000 7916 SAN BENITO ST 4 1,897.00 1,262.40 0297-221-16-0000 7904 SAN BENITO ST 3 1,574.00 1,047.46 0297-221-17-0000 7917 SAN BENITO ST 2 1,522.00 1,012.86 0297-221-18-0000 30483 MISSION ST 2 1,522.00 1,012.86
0297-221-19-0000 30497 MISSION ST 4 1,897.00 1,262.40
0297-221-20-0000 30509 MISSION ST 3 1,574.00 1,047.46
0297-221-21-0000 30519 MISSION ST 3 1,574.00 1,047.46
0297-221-22-0000 30533 MISSION ST 1 1,197.00 796.58
0297-221-23-0000 30543 MISSION ST 1 1,197.00 796.58
0297-221-24-0000 30555 MISSION ST 4 1,897.00 1,262.40
0297-221-25-0000 30563 MISSION ST 3 1,574.00 1,047.46
0297-221-26-0000 30577 MISSION ST 1 1,197.00 796.58
0297-221-27-0000 30603 MISSION ST 2 1,522.00 1,012.86
0297-221-28-0000 30615 MISSION ST 3 1,574.00 1,047.46
0297-221-29-0000 7903 SAN BENITO ST 4 1,897.00 1,262.40 0297-221-30-0000 7897 SAN BENITO ST 1 1,197.00 796.58
0297-221-31-0000 7893 SAN BENITO ST 3 1,574.00 1,047.46 0297-221-32-0000 7883 SAN BENITO ST 1 1,197.00 796.58
0297-221-33-0000 7862 LA MONICA ST 2 1,522.00 1,012.86
0297-221-34-0000 7878 LA MONICA ST 3 1,574.00 1,047.46
0297-221-35-0000 7890 LA MONICA ST 5 2,291.00 1,524.60
0297-221-36-0000 7899 LA MONICA ST 3 1,574.00 1,047.46
0297-221-37-0000 7881 LA MONICA ST 1 1,197.00 796.58
0297-221-38-0000 7867 LA MONICA ST 3 1,574.00 1,047.46
0297-221-39-0000 7851 LA MONICA ST 3 1,574.00 1,047.46
0297-221-40-0000 7843 LA MONICA ST 4 1,897.00 1,262.40
0297-221-41-0000 7835 LA MONICA ST 3 1,574.00 1,047.46
0297-221-42-0000 7819 LA MONICA ST 3 1,574.00 1,047.46
0297-221-43-0000 7878 SAN BENITO ST 4 1,897.00 1,262.40 0297-221-44-0000 7880 SAN BENITO ST 2 1,522.00 1,012.86 0297-221-45-0000 7884 SAN BENITO ST 3 1,574.00 1,047.46 0297-221-46-0000 7890 SAN BENITO ST 4 1,897.00 1,262.40 CFD 2001-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 2 of 8 9 APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
ASSIGNED
SPECIAL TAX
LEVY AMOUNT
City of Highland
Community Facilities District No. 2001-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
0297-221-47-0000 7894 SAN BENITO ST 3 1,574.00 1,047.46 0297-231-01-0000 7875 SANTA PAULA ST 2 1,522.00 1,012.86 0297-231-02-0000 7871 SANTA PAULA ST 1 1,197.00 796.58
0297-231-03-0000 7863 SANTA PAULA ST 4 1,897.00 1,262.40 0297-231-04-0000 7851 SANTA PAULA ST 1 1,197.00 796.58
0297-231-05-0000 7852 SANTA PAULA ST 2 1,522.00 1,012.86 0297-231-06-0000 7864 SANTA PAULA ST 3 1,574.00 1,047.46 0297-231-07-0000 7878 SANTA PAULA ST 5 2,291.00 1,524.60 0297-231-08-0000 7859 CAMINO CIELO 2 1,522.00 1,012.86
0297-231-09-0000 7847 CAMINO CIELO 1 1,197.00 796.58
0297-231-10-0000 7826 CAMINO CIELO 1 1,197.00 796.58
0297-231-11-0000 7838 CAMINO CIELO 4 1,897.00 1,262.40
0297-231-12-0000 7846 CAMINO CIELO 2 1,522.00 1,012.86
0297-231-13-0000 7854 CAMINO CIELO 1 1,197.00 796.58
0297-231-14-0000 7860 CAMINO CIELO 2 1,522.00 1,012.86
0297-231-15-0000 7872 CAMINO CIELO 5 2,291.00 1,524.60
0297-231-16-0000 7888 CAMINO CIELO 3 1,574.00 1,047.46
0297-231-17-0000 7871 LA NITA ST 2 1,522.00 1,012.86
0297-231-18-0000 7869 LA NITA ST 3 1,574.00 1,047.46
0297-231-19-0000 7857 LA NITA ST 5 2,291.00 1,524.60
0297-231-20-0000 7845 LA NITA ST 3 1,574.00 1,047.46
0297-231-21-0000 7839 LA NITA ST 3 1,574.00 1,047.46
0297-231-22-0000 7827 LA NITA ST 2 1,522.00 1,012.86
0297-231-23-0000 7819 LA NITA ST 3 1,574.00 1,047.46
0297-231-24-0000 7825 SANTA PAULA ST 1 1,197.00 796.58
0297-231-25-0000 7823 SANTA PAULA ST 2 1,522.00 1,012.86 0297-231-26-0000 7811 SANTA PAULA ST 4 1,897.00 1,262.40 0297-231-27-0000 7805 SANTA PAULA ST 1 1,197.00 796.58
0297-231-28-0000 7802 LA NITA ST 3 1,574.00 1,047.46
0297-231-29-0000 7812 LA NITA ST 4 1,897.00 1,262.40
0297-231-30-0000 7824 LA NITA ST 1 1,197.00 796.58
0297-231-31-0000 7836 LA NITA ST 2 1,522.00 1,012.86
0297-231-32-0000 7842 LA NITA ST 1 1,197.00 796.58
0297-231-33-0000 7850 LA NITA ST 5 2,291.00 1,524.60
0297-231-34-0000 7862 LA NITA ST 2 1,522.00 1,012.86
0297-231-35-0000 7866 LA NITA ST 3 1,574.00 1,047.46
0297-231-36-0000 7844 LA CRESTA ST 3 1,574.00 1,047.46
0297-231-37-0000 7856 LA CRESTA ST 2 1,522.00 1,012.86
0297-231-38-0000 7868 LA CRESTA ST 3 1,574.00 1,047.46
0297-231-39-0000 7867 LA CRESTA ST 3 1,574.00 1,047.46
0297-231-40-0000 7859 LA CRESTA ST 3 1,574.00 1,047.46
0297-231-41-0000 7855 LA CRESTA ST 1 1,197.00 796.58
0297-231-42-0000 7847 LA CRESTA ST 3 1,574.00 1,047.46
0297-241-01-0000 30627 MISSION ST 4 1,897.00 1,262.40
0297-241-02-0000 30639 MISSION ST 5 2,291.00 1,524.60
0297-241-03-0000 30651 MISSION ST 2 1,522.00 1,012.86
CFD 2001-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 3 of 8 10 APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
ASSIGNED
SPECIAL TAX
LEVY AMOUNT
City of Highland
Community Facilities District No. 2001-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
0297-241-04-0000 30663 MISSION ST 3 1,574.00 1,047.46
0297-241-05-0000 30675 MISSION ST 5 2,291.00 1,524.60
0297-241-06-0000 30687 MISSION ST 2 1,522.00 1,012.86
0297-241-07-0000 30699 MISSION ST 5 2,291.00 1,524.60
0297-241-08-0000 30711 MISSION ST 3 1,574.00 1,047.46
0297-241-09-0000 30723 MISSION ST 2 1,522.00 1,012.86
0297-241-10-0000 30735 MISSION ST 1 1,197.00 796.58
0297-241-11-0000 7913 CAMINO CIELO 1 1,197.00 796.58
0297-241-12-0000 7901 CAMINO CIELO 2 1,522.00 1,012.86
0297-241-13-0000 7896 CAMINO CIELO 2 1,522.00 1,012.86
0297-241-14-0000 7902 CAMINO CIELO 4 1,897.00 1,262.40
0297-241-15-0000 7914 CAMINO CIELO 3 1,574.00 1,047.46
0297-241-16-0000 7915 LA NITA ST 3 1,574.00 1,047.46
0297-241-17-0000 7903 LA NITA ST 5 2,291.00 1,524.60
0297-241-18-0000 7895 LA NITA ST 2 1,522.00 1,012.86
0297-241-19-0000 7883 LA NITA ST 5 2,291.00 1,524.60
0297-241-20-0000 7874 LA NITA ST 2 1,522.00 1,012.86
0297-241-21-0000 7886 LA NITA ST 5 2,291.00 1,524.60
0297-241-22-0000 7894 LA NITA ST 3 1,574.00 1,047.46
0297-241-23-0000 7898 LA NITA ST 5 2,291.00 1,524.60
0297-241-24-0000 7906 LA NITA ST 4 1,897.00 1,262.40
0297-241-25-0000 7918 LA NITA ST 3 1,574.00 1,047.46
0297-251-01-0000 30747 MISSION ST 2 1,522.00 1,012.86
0297-251-02-0000 30759 MISSION ST 4 1,897.00 1,262.40
0297-251-03-0000 30761 MISSION ST 1 1,197.00 796.58
0297-251-04-0000 30773 MISSION ST 2 1,522.00 1,012.86
0297-251-05-0000 30785 MISSION ST 4 1,897.00 1,262.40
0297-251-06-0000 30797 MISSION ST 2 1,522.00 1,012.86
0297-251-07-0000 30809 MISSION ST 1 1,197.00 796.58
0297-251-08-0000 30823 MISSION ST 2 1,522.00 1,012.86
0297-251-09-0000 7927 SANTA PAULA ST 1 1,197.00 796.58
0297-251-10-0000 7917 SANTA PAULA ST 2 1,522.00 1,012.86 0297-251-11-0000 7909 SANTA PAULA ST 4 1,897.00 1,262.40 0297-251-12-0000 7891 SANTA PAULA ST 2 1,522.00 1,012.86 0297-251-13-0000 7889 SANTA PAULA ST 1 1,197.00 796.58
0297-251-14-0000 7881 SANTA PAULA ST 4 1,897.00 1,262.40 0297-251-15-0000 7884 SANTA PAULA ST 5 2,291.00 1,524.60 0297-251-16-0000 7892 SANTA PAULA ST 2 1,522.00 1,012.86 0297-251-17-0000 7904 SANTA PAULA ST 3 1,574.00 1,047.46 0297-251-18-0000 7912 SANTA PAULA ST 3 1,574.00 1,047.46 0297-251-19-0000 7920 SANTA PAULA ST 2 1,522.00 1,012.86 0297-251-20-0000 7925 VIA OBRA CT 1 1,197.00 796.58
0297-251-21-0000 7911 VIA OBRA CT 2 1,522.00 1,012.86
0297-251-22-0000 7905 VIA OBRA CT 4 1,897.00 1,262.40
0297-251-23-0000 7900 VIA OBRA CT 2 1,522.00 1,012.86
0297-251-24-0000 7908 VIA OBRA CT 5 2,291.00 1,524.60
CFD 2001-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 4 of 8 11 APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
ASSIGNED
SPECIAL TAX
LEVY AMOUNT
City of Highland
Community Facilities District No. 2001-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
0297-251-25-0000 7916 VIA OBRA CT 2 1,522.00 1,012.86
0297-251-26-0000 7928 VIA OBRA CT 1 1,197.00 796.58
0297-251-27-0000 7893 CAMINO CIELO 4 1,897.00 1,262.40
0297-251-28-0000 7873 CAMINO CIELO 1 1,197.00 796.58
0297-251-29-0000 7865 CAMINO CIELO 4 1,897.00 1,262.40
0297-251-30-0000 7876 LA CRESTA ST 4 1,897.00 1,262.40
0297-251-31-0000 7888 LA CRESTA ST 4 1,897.00 1,262.40
0297-251-32-0000 7892 LA CRESTA ST 2 1,522.00 1,012.86
0297-251-33-0000 7900 LA CRESTA ST 3 1,574.00 1,047.46
0297-251-34-0000 7906 LA CRESTA ST 1 1,197.00 796.58
0297-251-35-0000 7914 LA CRESTA ST 4 1,897.00 1,262.40
0297-251-36-0000 7922 LA CRESTA ST 1 1,197.00 796.58
0297-251-37-0000 30839 MISSION ST 4 1,897.00 1,262.40
0297-251-38-0000 30853 MISSION ST 2 1,522.00 1,012.86
0297-251-39-0000 30875 MISSION ST 4 1,897.00 1,262.40
0297-251-40-0000 30883 MISSION ST 2 1,522.00 1,012.86
0297-251-41-0000 7931 LA CRESTA ST 3 1,574.00 1,047.46
0297-251-42-0000 7927 LA CRESTA ST 1 1,197.00 796.58
0297-251-43-0000 7919 LA CRESTA ST 3 1,574.00 1,047.46
0297-251-44-0000 7907 LA CRESTA ST 3 1,574.00 1,047.46
0297-251-45-0000 7897 LA CRESTA ST 1 1,197.00 796.58
0297-251-46-0000 7891 LA CRESTA ST 3 1,574.00 1,047.46
0297-251-47-0000 7885 LA CRESTA ST 3 1,574.00 1,047.46
0297-251-48-0000 7879 LA CRESTA ST 4 1,897.00 1,262.40
0297-251-49-0000 7873 LA CRESTA ST 1 1,197.00 796.58
0297-261-01-0000 7879 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-02-0000 7865 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-03-0000 7857 SAN BENITO ST 4 1,897.00 1,262.40 0297-261-04-0000 7851 SAN BENITO ST 1 1,197.00 796.58
0297-261-05-0000 7841 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-06-0000 7839 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-07-0000 7823 SAN BENITO ST 4 1,897.00 1,262.40 0297-261-08-0000 7811 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-09-0000 7807 SAN BENITO ST 4 1,897.00 1,262.40 0297-261-10-0000 7795 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-11-0000 7787 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-12-0000 7775 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-13-0000 30727 LA CRESTA ST 4 1,897.00 1,262.40 0297-261-14-0000 7807 LA MONICA ST 2 1,522.00 1,012.86
0297-261-15-0000 7801 LA MONICA ST 3 1,574.00 1,047.46
0297-261-16-0000 7793 LA MONICA ST 4 1,897.00 1,262.40
0297-261-17-0000 7785 LA MONICA ST 2 1,522.00 1,012.86
0297-261-18-0000 7777 LA MONICA ST 3 1,574.00 1,047.46
0297-261-19-0000 7761 LA MONICA ST 3 1,574.00 1,047.46
0297-261-20-0000 30655 LA CRESTA ST 1 1,197.00 796.58
0297-261-21-0000 30667 LA CRESTA ST 3 1,574.00 1,047.46 CFD 2001-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 5 of 8 12 APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
ASSIGNED
SPECIAL TAX
LEVY AMOUNT
City of Highland
Community Facilities District No. 2001-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
0297-261-22-0000 30685 LA CRESTA ST 4 1,897.00 1,262.40 0297-261-23-0000 7788 SAN BENITO ST 1 1,197.00 796.58
0297-261-24-0000 7794 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-25-0000 7810 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-26-0000 7826 SAN BENITO ST 1 1,197.00 796.58
0297-261-27-0000 7832 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-28-0000 7838 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-29-0000 7850 SAN BENITO ST 4 1,897.00 1,262.40 0297-261-30-0000 7854 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-31-0000 7860 SAN BENITO ST 3 1,574.00 1,047.46 0297-261-32-0000 7872 SAN BENITO ST 2 1,522.00 1,012.86 0297-271-01-0000 7774 LA CRESTA ST 4 1,897.00 1,262.40
0297-271-02-0000 7786 LA CRESTA ST 3 1,574.00 1,047.46
0297-271-03-0000 7790 LA CRESTA ST 2 1,522.00 1,012.86
0297-271-04-0000 7806 LA CRESTA ST 4 1,897.00 1,262.40
0297-271-05-0000 7814 LA CRESTA ST 4 1,897.00 1,262.40
0297-271-06-0000 7818 LA CRESTA ST 2 1,522.00 1,012.86
0297-271-07-0000 7832 LA CRESTA ST 2 1,522.00 1,012.86
0297-271-08-0000 7840 LA CRESTA ST 4 1,897.00 1,262.40
0297-271-09-0000 7841 LA CRESTA ST 1 1,197.00 796.58
0297-271-10-0000 7833 LA CRESTA ST 3 1,574.00 1,047.46
0297-271-11-0000 7829 LA CRESTA ST 1 1,197.00 796.58
0297-271-12-0000 7821 LA CRESTA ST 3 1,574.00 1,047.46
0297-271-13-0000 7817 LA CRESTA ST 1 1,197.00 796.58
0297-271-14-0000 7805 LA CRESTA ST 3 1,574.00 1,047.46
0297-271-15-0000 7797 LA CRESTA ST 3 1,574.00 1,047.46
0297-271-16-0000 7789 LA CRESTA ST 1 1,197.00 796.58
0297-271-17-0000 7779 LA CRESTA ST 3 1,574.00 1,047.46
0297-271-18-0000 7773 LA CRESTA ST 3 1,574.00 1,047.46
0297-271-19-0000 7765 LA CRESTA ST 4 1,897.00 1,262.40
0297-271-20-0000 30736 LA CRESTA ST 3 1,574.00 1,047.46 0297-271-21-0000 30720 LA CRESTA ST 3 1,574.00 1,047.46 0297-271-22-0000 30708 LA CRESTA ST 1 1,197.00 796.58
0297-271-23-0000 30694 LA CRESTA ST 1 1,197.00 796.58
0297-271-24-0000 30680 LA CRESTA ST 3 1,574.00 1,047.46 0297-271-25-0000 30672 LA CRESTA ST 1 1,197.00 796.58
0297-271-26-0000 30654 LA CRESTA ST 3 1,574.00 1,047.46 0297-271-27-0000 30648 LA CRESTA ST 4 1,897.00 1,262.40 1210-441-01-0000 7874 CALLE DEL RIO 2 1,522.00 1,012.86 1210-441-02-0000 7866 CALLE DEL RIO 2 1,522.00 1,012.86 1210-441-03-0000 7858 CALLE DEL RIO 2 1,522.00 1,012.86 1210-441-04-0000 7850 CALLE DEL RIO 4 1,897.00 1,262.40 1210-441-05-0000 7842 CALLE DEL RIO 2 1,522.00 1,012.86 1210-441-06-0000 7834 CALLE DEL RIO 4 1,897.00 1,262.40 1210-441-07-0000 7812 CALLE DEL RIO 4 1,897.00 1,262.40 1210-441-08-0000 7804 CALLE DEL RIO 2 1,522.00 1,012.86 CFD 2001-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 6 of 8 13 APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
ASSIGNED
SPECIAL TAX
LEVY AMOUNT
City of Highland
Community Facilities District No. 2001-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-441-09-0000 7811 CALLE DEL RIO 3 1,574.00 1,047.46 1210-441-10-0000 7833 CALLE DEL RIO 2 1,522.00 1,012.86 1210-441-11-0000 7841 CALLE DEL RIO 5 2,291.00 1,524.60 1210-441-12-0000 7849 CALLE DEL RIO 2 1,522.00 1,012.86 1210-441-13-0000 7857 CALLE DEL RIO 3 1,574.00 1,047.46 1210-441-14-0000 7865 CALLE DEL RIO 5 2,291.00 1,524.60 1210-441-15-0000 7873 CALLE DEL RIO 3 1,574.00 1,047.46 1210-441-16-0000 7890 SANTA ANGELA ST 3 1,574.00 1,047.46 1210-441-17-0000 7882 SANTA ANGELA ST 2 1,522.00 1,012.86 1210-441-18-0000 7874 SANTA ANGELA ST 5 2,291.00 1,524.60 1210-441-19-0000 7862 SANTA ANGELA ST 3 1,574.00 1,047.46 1210-441-20-0000 7850 SANTA ANGELA ST 5 2,291.00 1,524.60 1210-441-21-0000 7832 SANTA ANGELA ST 2 1,522.00 1,012.86 1210-441-22-0000 7843 SANTA ANGELA ST 1 1,197.00 796.58 1210-441-23-0000 7859 SANTA ANGELA ST 2 1,522.00 1,012.86 1210-441-24-0000 7867 SANTA ANGELA ST 4 1,897.00 1,262.40 1210-441-25-0000 7875 SANTA ANGELA ST 2 1,522.00 1,012.86 1210-441-26-0000 7885 SANTA ANGELA ST 1 1,197.00 796.58 1210-441-27-0000 7895 SANTA ANGELA ST 4 1,897.00 1,262.40 1210-441-28-0000 7896 CALLE CARRISA 5 2,291.00 1,524.60 1210-441-29-0000 7884 CALLE CARRISA 3 1,574.00 1,047.46 1210-441-30-0000 7876 CALLE CARRISA 2 1,522.00 1,012.86 1210-451-01-0000 7914 CALLE DEL RIO 2 1,522.00 1,012.86 1210-451-02-0000 7908 CALLE DEL RIO 4 1,897.00 1,262.40 1210-451-03-0000 7900 CALLE DEL RIO 2 1,522.00 1,012.86 1210-451-04-0000 7898 CALLE DEL RIO 2 1,522.00 1,012.86 1210-451-05-0000 7896 CALLE DEL RIO 2 1,522.00 1,012.86 1210-451-06-0000 7894 CALLE DEL RIO 4 1,897.00 1,262.40 1210-451-07-0000 7892 CALLE DEL RIO 2 1,522.00 1,012.86 1210-451-08-0000 7884 CALLE DEL RIO 4 1,897.00 1,262.40 1210-451-09-0000 7881 CALLE DEL RIO 2 1,522.00 1,012.86 1210-451-10-0000 7893 CALLE DEL RIO 4 1,897.00 1,262.40 1210-451-11-0000 7895 CALLE DEL RIO 4 1,897.00 1,262.40 1210-451-12-0000 7900 SANTA ANGELA ST 3 1,574.00 1,047.46 1210-451-13-0000 7898 SANTA ANGELA ST 5 2,291.00 1,524.60 1210-451-14-0000 7901 SANTA ANGELA ST 2 1,522.00 1,012.86 1210-451-15-0000 7902 CALLE CARISSA 4 1,897.00 1,262.40 1210-451-16-0000 30345 MISSION ST 2 1,522.00 1,012.86
1210-451-17-0000 30357 MISSION ST 5 2,291.00 1,524.60
1210-451-18-0000 30369 MISSION ST 3 1,574.00 1,047.46
1210-451-19-0000 30379 MISSION ST 3 1,574.00 1,047.46
1210-451-20-0000 30391 MISSION ST 2 1,522.00 1,012.86
1210-451-21-0000 30403 MISSION ST 4 1,897.00 1,262.40
1210-451-22-0000 30415 MISSION ST 3 1,574.00 1,047.46
1210-451-23-0000 30427 MISSION ST 4 1,897.00 1,262.40
1210-451-24-0000 30439 MISSION ST 2 1,522.00 1,012.86
CFD 2001-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 7 of 8 14 APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
ASSIGNED
SPECIAL TAX
LEVY AMOUNT
City of Highland
Community Facilities District No. 2001-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1210-451-25-0000 30449 MISSION ST 4 1,897.00 1,262.40
1210-451-26-0000 30463 MISSION ST 3 1,574.00 1,047.46
1210-451-27-0000 30471 MISSION ST 4 1,897.00 1,262.40
Value
325
MAXIMUM ASSIGNED SPECIAL TAX total sum: $528,586.00
$351,761.36
Summary Fields
APN total count:
LEVY AMOUNT total sum:
CFD 2001-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 8 of 8 15 Attachment 4
Map of Boundaries
16 WWILLDAN
Financial
Services
W
VVi
6 EnCS
F
Q
pb
bb
o €
bnO
ea
s= +
es
tu
C
b
a
i
4. ZL)
z
s
g
0 mQ
X6
Z
sacs $
a
D
W
m
F-
r
J
UHa
r
z
z
fn
0 Q
O
O
L
U
CL ` px
ZO
d
U
N
06 3
T
E
d
g
oowc
C)
r
C-
a
3 0Z#
Is.
Cn
C_
gs9B
8 C ¢
Sma=
h°
S
OIC
A
CFD
2001-
1 Page
1 of
1 17
Staff Report
to the City Council
Agenda
Item
No.12.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Maricela Marroquin, City Attorney
Carlos Zamano, City Manager
Prepared By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: Establishing the Annual Special Tax for Community Facilities District No. 2007-1 for Fiscal Year 2026/2027
Recommendation:
The Finance/Personnel Subcommittee recommends the City Council adopt Resolution No. 2026-____ establishing the Annual Special Tax for Community Facilities District No. 2007-1 for Fiscal Year 2026/2027 and file with the County Auditor-Controller Resolution No. 2026-____ with the tax roll.
Fiscal Impact:
Revenue generated from the 2026/2027 tax roll will provide approximately $46,748.06 for the expenditures of the district.
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
There will only be a levy for the special taxes on services and administration. The maximum increase allowed is 2%. Therefore, the levy for 2026/2027 will be 2% higher than for 2025/2026 ($388.41 to $396.17) per parcel.
This item was reviewed by the Finance/Personnel Subcommittee on May 19, 2026. At this meeting, the proposed 2026/2027 rates were discussed. Attached is the spreadsheet that the Finance/Personnel Subcommittee reviewed. On these spreadsheets are last year’s rates and the proposed rates for 2026/2027. The Finance/Personnel Subcommittee recommends that the City Council adopt the proposed Resolution.
Attachments:
1. Community Facilities District 2007-1 Proposed Special Tax Rate
2. Proposed Resolution No. 2026-_____
3. Community Facilities District 2007-1 Charge Detail Report FY 2026 2027
4. CFD 2007-1 Boundary Map
1 2
Attachment 1
Community Facilities District
2007-1 Proposed Special Tax Rate
3 City of Highland
Community Facilities District 2007-1
Five (5) Year Special Tax Rate Comparison
Special Tax Rates
Land Use
Category (1)
Parcels
Levied
2022/2023
Proposed
Special Tax
Rate
Proposed
Percent Change
over 2021/2022
2023/2024
Proposed
Special Tax Rate
Proposed
Percent Change
over 2022/2023
2024/2025
Proposed
Special Tax Rate
Proposed
Percent Change
over 2023/2024
2025/2026
Proposed
Special Tax Rate
Proposed
Percent Change
over 2024/2025
2026/2027
Proposed
Special Tax Rate
Proposed
Percent Change
over 2025/2026
1 118 $366.00 2.00% $373.32 2.00% $380.79 2.00% $388.41 2.00% $396.17 2.00% Maximum & Applied Special Tax Rates (1)
Land Use
Category (2)
Parcels
Levied
2022/2023
Maximum
Special Tax
Rate
2022/2023
Proposed
Special Tax Rate
Percent of
Maximum
2023/2024
Maximum
Special Tax Rate
2023/2024
Proposed
Special Tax Rate
Percent of
Maximum
2024/2025
Maximum
Special Tax Rate
2024/2025
Proposed
Special Tax Rate
Percent of
Maximum
2025/2026
Maximum
Special Tax Rate
2025/2026
Proposed
Special Tax Rate
Percent of
Maximum
2026/2027
Maximum
Special Tax Rate
2026/2027
Proposed
Special Tax Rate
Percent of
Maximum
1 118 $437.41 $366.00 83.68% $446.15 $373.32 83.68% $455.08 $380.79 83.68% $464.18 $388.41 83.68% $473.46 $396.17 83.67% (2) In accordance with the Special Tax Rate and Method of Apportionment, developed property is defined as all Taxable Property in the Community Facilities District as of July 1st of any Fiscal Year for which a final subdivision map or parcel map has been recorded as of May 1 of the previous Fiscal Year. Fiscal Year 2016/2017 was the first year the CFD was levied. (1) Per the CFD Report, the service portion's maximum rate starts Fiscal Year 2007/2008 at $325.00 per unit and increases every Fiscal Year by 2% thereafter CFD 2007-1 Five Year Special Tax Rate Comparison Page 1 of 1 4 Attachment 2
Proposed Resoluti
on No. 2026-____
5 RESOLUTION NO. 20 2 6 -
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HIGHLAND, CALIFORNIA, ESTABLISHING THE ANNUAL SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 200
7 -
01 FOR THE FISCAL YEAR 20
2 6
/20
2 7
WHEREAS,
the City Council of the CITY OF HIGHLAND, CALIFORNIA (hereinafter referred to as the “Legislative Body”), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy
of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the Mello
-
Roos Community Facilities Act of 1982, being
Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of Californi a.
This Community Facilities District shall hereinafter be referred to as “District;” and,
WHEREAS,
this Legislative Body, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and this legislative
body is desirous to establish the specific rate of the special tax to be collected for the next fiscal year.
NOW THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
Section 1.
That the above recitals are all true and correct.
Section 2.
That the specific rate and amount of the special tax to be collected to pay for the costs and expenses for the next fiscal year (20
2 6
/20
2 7
) for the referenced District is
hereby determined and established as set forth in the attached, referenced,
and
incorporated Exhibit
“
A
.
”
Section 3.
That the rate as set forth above does not exceed the amount as previously authorized by Ordinance of this Legislative Body, and is not in excess of that as previously approved by the qualified electors of the District, and is exempt from Proposition 218,
Section XIII D of the California State Constitution.
Section 4.
That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following:
A. Payment of costs and expenses of authorized public services;
B
. Payment of District administrative costs.
The proceeds of the special taxes shall be used as set forth above, and shall not be used for any other purpose.
Section 5.
The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby 6 authorized to deduct administrative costs incurred in the collecting any said special tax.
Section 6.
All monies above collected shall be paid into the Community Facilities District funds, including any bond fund and reserve fund.
Section 7.
The Auditor of the County is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked
“
public improvements, special tax
”
or by any other suitable
designation, the installment of the special tax, and for the exact rate and amount of said tax, reference is made to the attached Exhibit
“
A
.
”
Section 8.
The County shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties and percentages so collected and from what property
collected, and also provide a statement of any percentages retained for the expense of making any such collection.
APPROVED and ADOPTED
this
9 th
day of Ju
ne
20 2
6 .
_________________________
Penny Lilburn , Mayor
ATTEST:
__________________________
Alondra Muñoz , City Clerk
7 Exhibit A
Community Facilities District 2007
-1 Charge Detail Report FY 2026/2027
8 APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
LEVY
AMOUNT
1201-501-02-0000 28448 WILD ROSE LN RES $473.46 $396.17 1201-501-03-0000 28452 WILD ROSE LN RES 473.46 396.17
1201-501-04-0000 28456 WILD ROSE LN RES 473.46 396.17
1201-501-05-0000 28460 WILD ROSE LN RES 473.46 396.17
1201-501-06-0000 28464 WILD ROSE LN RES 473.46 396.17
1201-501-07-0000 28470 WILD ROSE LN RES 473.46 396.17
1201-501-08-0000 28478 WILD ROSE LN RES 473.46 396.17
1201-501-09-0000 28474 WILD ROSE LN RES 473.46 396.17
1201-501-10-0000 28416 WILD ROSE LN RES 473.46 396.17
1201-501-11-0000 28420 WILD ROSE LN RES 473.46 396.17
1201-501-12-0000 28424 WILD ROSE LN RES 473.46 396.17
1201-501-13-0000 28428 WILD ROSE LN RES 473.46 396.17
1201-501-14-0000 28432 WILD ROSE LN RES 473.46 396.17
1201-501-15-0000 28436 WILD ROSE LN RES 473.46 396.17
1201-501-16-0000 28444 WILD ROSE LN RES 473.46 396.17
1201-501-17-0000 28440 WILD ROSE LN RES 473.46 396.17
1201-501-18-0000 28425 WILD ROSE LN RES 473.46 396.17
1201-501-19-0000 28421 WILD ROSE LN RES 473.46 396.17
1201-501-20-0000 28429 WILD ROSE LN RES 473.46 396.17
1201-501-21-0000 28433 WILD ROSE LN RES 473.46 396.17
1201-501-22-0000 28437 WILD ROSE LN RES 473.46 396.17
1201-501-23-0000 28441 WILD ROSE LN RES 473.46 396.17
1201-501-24-0000 28449 WILD ROSE LN RES 473.46 396.17
1201-501-25-0000 28445 WILD ROSE LN RES 473.46 396.17
1201-501-26-0000 28386 WILD ROSE LN RES 473.46 396.17
1201-501-27-0000 28382 WILD ROSE LN RES 473.46 396.17
1201-501-28-0000 28390 WILD ROSE LN RES 473.46 396.17
1201-501-29-0000 28394 WILD ROSE LN RES 473.46 396.17
1201-501-30-0000 28400 WILD ROSE LN RES 473.46 396.17
1201-501-31-0000 28402 WILD ROSE LN RES 473.46 396.17
1201-501-32-0000 28412 WILD ROSE LN RES 473.46 396.17
1201-501-33-0000 28408 WILD ROSE LN RES 473.46 396.17
1201-501-34-0000 28391 WILD ROSE LN RES 473.46 396.17
1201-501-35-0000 28401 WILD ROSE LN RES 473.46 396.17
1201-501-36-0000 28405 WILD ROSE LN RES 473.46 396.17
1201-501-37-0000 28417 WILD ROSE LN RES 473.46 396.17
1201-501-38-0000 28409 WILD ROSE LN RES 473.46 396.17
1201-501-39-0000 7918 CHAPARRAL DR RES 473.46 396.17
1201-501-40-0000 7922 CHAPARRAL DR RES 473.46 396.17
1201-501-41-0000 7914 CHAPARRAL DR RES 473.46 396.17
1201-501-42-0000 7910 CHAPARRAL DR RES 473.46 396.17
1201-501-43-0000 7903 CHAPARRAL DR RES 473.46 396.17
1201-501-44-0000 7907 CHAPARRAL DR RES 473.46 396.17
1201-501-45-0000 7911 CHAPARRAL DR RES 473.46 396.17
1201-501-46-0000 7915 CHAPARRAL DR RES 473.46 396.17
1201-501-47-0000 28378 WILD ROSE LN RES 473.46 396.17
1201-501-48-0000 7980 SUNFLOWER ST RES 473.46 396.17
1201-501-49-0000 7984 SUNFLOWER ST RES 473.46 396.17
1201-501-50-0000 7976 SUNFLOWER ST RES 473.46 396.17
1201-501-51-0000 7972 SUNFLOWER ST RES 473.46 396.17
1201-501-52-0000 7968 SUNFLOWER ST RES 473.46 396.17
1201-501-53-0000 7962 SUNFLOWER ST RES 473.46 396.17
1201-501-54-0000 7954 SUNFLOWER ST RES 473.46 396.17
1201-501-55-0000 7958 SUNFLOWER ST RES 473.46 396.17
1201-501-56-0000 7946 SUNFLOWER ST RES 473.46 396.17
1201-501-57-0000 7950 SUNFLOWER ST RES 473.46 396.17
1201-501-58-0000 7942 SUNFLOWER ST RES 473.46 396.17
1201-501-59-0000 7938 SUNFLOWER ST RES 473.46 396.17
1201-501-60-0000 7934 SUNFLOWER ST RES 473.46 396.17
City of Highland
Community Facilities District No. 2007-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
CFD 2007-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 1 of 3 9 APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
LEVY
AMOUNT
City of Highland
Community Facilities District No. 2007-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1201-501-61-0000 7930 SUNFLOWER ST RES 473.46 396.17
1201-501-62-0000 7924 SUNFLOWER ST RES 473.46 396.17
1201-501-63-0000 7926 SUNFLOWER ST RES 473.46 396.17
1201-501-64-0000 7953 SUNFLOWER ST RES 473.46 396.17
1201-501-65-0000 NO SITUS AVAILABLE Exempt 0.00 0.00
1201-501-66-0000 WILD ROSE Exempt 0.00 0.00
1201-502-01-0000 28455 SUNFLOWER ST RES 473.46 396.17
1201-502-02-0000 28459 SUNFLOWER ST RES 473.46 396.17
1201-502-03-0000 28451 SUNFLOWER ST RES 473.46 396.17
1201-502-04-0000 28447 SUNFLOWER ST RES 473.46 396.17
1201-502-05-0000 28443 SUNFLOWER ST RES 473.46 396.17
1201-502-06-0000 28439 SUNFLOWER ST RES 473.46 396.17
1201-502-07-0000 28431 SUNFLOWER ST RES 473.46 396.17
1201-502-08-0000 28435 SUNFLOWER ST RES 473.46 396.17
1201-502-09-0000 28427 SUNFLOWER ST RES 473.46 396.17
1201-502-10-0000 28423 SUNFLOWER ST RES 473.46 396.17
1201-502-11-0000 28419 SUNFLOWER ST RES 473.46 396.17
1201-502-12-0000 28415 SUNFLOWER ST RES 473.46 396.17
1201-502-13-0000 28434 SUNFLOWER ST RES 473.46 396.17
1201-502-14-0000 28430 SUNFLOWER ST RES 473.46 396.17
1201-502-15-0000 28426 SUNFLOWER ST RES 473.46 396.17
1201-502-16-0000 28422 SUNFLOWER ST RES 473.46 396.17
1201-502-17-0000 28418 SUNFLOWER ST RES 473.46 396.17
1201-502-18-0000 28487 SUNFLOWER ST RES 473.46 396.17
1201-502-19-0000 28491 SUNFLOWER ST RES 473.46 396.17
1201-502-20-0000 28483 SUNFLOWER ST RES 473.46 396.17
1201-502-21-0000 28479 SUNFLOWER ST RES 473.46 396.17
1201-502-22-0000 28475 SUNFLOWER ST RES 473.46 396.17
1201-502-23-0000 28471 SUNFLOWER ST RES 473.46 396.17
1201-502-24-0000 28463 SUNFLOWER ST RES 473.46 396.17
1201-502-25-0000 28467 SUNFLOWER ST RES 473.46 396.17
1201-502-26-0000 28462 SUNFLOWER ST RES 473.46 396.17
1201-502-27-0000 28468 SUNFLOWER ST RES 473.46 396.17
1201-502-28-0000 28458 SUNFLOWER ST RES 473.46 396.17
1201-502-29-0000 28454 SUNFLOWER ST RES 473.46 396.17
1201-502-30-0000 28450 SUNFLOWER ST RES 473.46 396.17
1201-502-31-0000 28446 SUNFLOWER ST RES 473.46 396.17
1201-502-32-0000 28438 SUNFLOWER ST RES 473.46 396.17
1201-502-33-0000 28442 SUNFLOWER ST RES 473.46 396.17
1201-502-34-0000 7941 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-35-0000 7937 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-36-0000 7945 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-37-0000 7949 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-38-0000 7953 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-39-0000 7957 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-40-0000 7965 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-41-0000 7961 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-42-0000 7969 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-43-0000 7973 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-44-0000 7977 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-45-0000 7981 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-46-0000 7989 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-47-0000 7985 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-48-0000 7905 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-49-0000 7901 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-50-0000 7909 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-51-0000 7915 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-52-0000 7919 PRAIRIE ROSE WAY RES 473.46 396.17 CFD 2007-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 2 of 3 10 APN SITUS ADDRESS LAND USE
CATEGORY
MAXIMUM
SPECIAL TAX
LEVY
AMOUNT
City of Highland
Community Facilities District No. 2007-1
Fiscal Year 2026/2027
Preliminary Charge Detail Report (Sorted by APN)
1201-502-53-0000 7923 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-54-0000 7931 PRAIRIE ROSE WAY RES 473.46 396.17 1201-502-55-0000 7927 PRAIRIE ROSE WAY RES 473.46 396.17 Value
120
$55,868.70
$46,748.06
Summary Fields
MAXIMUM ASSIGNED SPECIAL TAX total sum:
LEVY AMOUNT total sum:
APN total count:
CFD 2007-1 Fiscal Year 2026/2027 Preliminary Charge Report Page 3 of 3 11 Attachment 4
Map of Boundaries
12 a —
o0
I
o
O M
T
CC9
BSI
fY
Y9L
p
C
O.—
N
mo0
t
ON •-
I
x
v+
o
0 r --------------
p
O
n
I
I
i
I
I '
I
T
r
11 '
LO
m
N
r'
i
ok,
jcz
N)
I
1 O
M --------------
i
im
o
I -
I`
7-;2
00 ---- ------
o-
IOV
f
11w
m
13 Staff Report
to the City Council
Agenda
Item
No.13.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Octavio Duran, Public Works Director/City Engineer Prepared By: Chastity Scott , Engineering Technician I Subject: Adopt Resolution No. 2026-____ Authorizing the Levy of a Special Tax in Community Facilities District No. 24-001 (Highland Park) for Fiscal Year 2026-2027
(SB 1439 Campaign Contributions and Conflicts of Interest - Government Code Section 84308 is applicable)
Recommendation:
Adopt Resolution No. 2026-____ authorizing the levy of a special tax for Community Facilities District No. 24-001 for Fiscal Year 2026-2027.
Fiscal Impact:
The revenue from this special tax is deposited into the CFD 24-001 (Highland Park) Fund and is used to pay for costs and expenses of services rendered as listed below. Both the revenue and expense are part of the City’s FY 2026-2027 Adopted Budget. There is no anticipated impact to the general fund in FY 2026-2027. Approval of the actions set forth in this staff report do not in any way commit the City to any financial contribution or liability by CFD No. 24-001 (Highland Park).
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
On November 12, 2024, the City Council passed Resolution 2024-052 (Resolution of Formation) to create CFD No. 24-001 (Highland Park). CDF 2024-001 (Highland Park) is composed of Special Tax A and Special Tax B. Special Tax A provides funding for maintenance of the public storm drains, access road, in-tract streetlights and annual capital replacement reserve accumulation. Special Tax B provides funding for maintenance of the public park, bioretention pond & storm detention system, landscaping of the parkway frontage, open-space and basin and accumulation of associated capital replacement reserves.
Maintenance of the Special Tax B improvements shall be the responsibility of the Property Owner’s Association which entered into a Dormancy Agreement with the City. The Dormancy Agreement states that Special Tax B will not be levied in any year, unless and until, the first year the City determines that the Special Tax B improvements have not been maintained by the Property Owner’s Association to a standard acceptable to the City. The CFD includes 46 single family units.
1 The District was formed pursuant to provisions of the “Mello Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California in order to fund costs and expenses of services as follows:
• Street Lights and Park Lights: Street lights maintenance including energy charges, operation, maintenance and administrative costs of streetlights within the boundaries of the CFD.
• Landscape and Park Maintenance: Landscape maintenance to be financed, including streetscape, park landscaping, open space areas and related facilities. The landscape maintenance may include, but is not limited to, all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, electricity, repair/replacement and inspection. • Private Access Roads: Private Access Roads maintenance includes furnishing of services and materials for the ordinary and usual operation, maintenance and servicing of private access roads.
• Stormwater Facilities: Maintenance, administration and inspection of the stormwater facilities and BMPs including water quality basins, bioretention pond and storm detention system and structures, piping, public storm drain system including, but not limited to, catch basins and connector pipe screens, and any other NPDES/WQMP/BMP related devices. The maintenance may include but is not limited to all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, lighting, electricity, repair/replacement and inspection. Inspection is inclusive of scheduling, travel time, visual inspection process and procedures, GPS location recording, reporting by device, annual reporting, visual inspection for functionality, vegetated as designed, irrigation is complete and in working order, noting any of the following: any deficiencies, erosion, trash, silt, sediment, structural deficiencies. Maintenance is inclusive of repair or replacing any of the items noted as deficient or needing to be corrected to not be deficient. Administration is inclusive of quality assurance and control of inspection and maintenance, general contract administration, including phone calls and procurement of goods and services.
• Litter and graffiti removal on sound walls and other amenities, plus normal painting as required, within the CFD.
• All other services necessary or useful for, or in connection with, the authorized services listed above, including building a reserve fund for replacement.
Analysis
In order to receive funding for the District, the City Council must adopt by annual Resolution authorizing the levy of a special tax for the District.
For FY 2026-2027 the total proposed levy for Special Tax A is $50,171.28, which reflects 46 total developed parcels (10 new building permits). Special Tax A is levied on all Developed parcels at the rate of $1,090.68 per parcel.
Special Tax A: The amounts budgeted for levy in FY 2026-27 Special Tax A reflect storm drain, access road, park lighting, and street lighting maintenance costs expected in FY 2026- 27 and amounts to continue building operating and capital reserves. The City anticipates accepting Special Tax A CFD improvements starting FY 2026-27 and will levy the full 2 budgeted amounts and maximum tax to cover maintenance expenses in FY 2026-27.
Special Tax B is dormant at this time and will not be taxed in FY 2026-2027.
The District is being administered pursuant to provisions of the “Mello Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California.
Attachments:
1. Resolution
2. Boundary Map
3 ATTACHMENT 1
4 RESOLUTION NO. 2026-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 24-001 (HIGHLAND PARK),
AUTHORIZING THE LEVY OF A SPECIAL TAX IN COMMUNITY FACILITIES DISTRICT 24-001 (HIGHLAND PARK) FOR FISCAL YEAR 2026-2027.
WHEREAS, the City Council of the City of Highland is the legislative body for Community Facilities District No. 24-001 (Highland Park) (hereinafter referred to as “CFD 24-001” or “CFD”), pursuant to the Mello-Roos Community Facilities District Act of 1982, as amended (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5 of the State of California Government Code; and WHEREAS , the City Council approved a Resolution of Formation on November 12, 2024, Resolution No. 2024-52, to form CFD No. 24-001 and adopted Ordinance No. 467 on December 10, 2024, in accordance with Government Code Section 53340 authorizing the levy of a special tax assessment on the property located within the CFD; and
WHEREAS, the City Council has completed all steps necessary to levy a special tax assessment in accordance with procedures set forth in the act:
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HIGHLAND DOES HEREBY FIND AND RESOLVE AS FOLLOWS:
Section 1. The foregoing recitals are true and correct.
Section 2. Pursuant to the provisions of Resolution No. 2024-52 and City of Highland Ordinance No. 467, there is to be levied an aggregate special tax of $50,171.28 for Special Tax A tax on the parcels which comprise the CFD for Fiscal Year 2026-2027 as set forth in an electronic format acceptable to the Auditor- Controller of the County by Harris & Associates. Each parcel’s special tax amount is determined based on the Fiscal Year 2026-2027 special tax rates which are as follows:
5 Section 3. The special tax levy set forth above does not exceed the amount previously authorized by City of Highland Ordinance No. 467 and is not in excess of the rate previously approved by the qualified electorate of the CFD.
Section 4. The proceeds of the special tax levy shall be used to pay, in whole or in part, the costs for the following items, including incidental expenses:
• Street Lights and Park Lights: Street lights and park lights maintenance including energy charges, operation, maintenance and administrative costs of streetlights and park lights within the boundaries of the CFD.
• Landscape Maintenance: Landscape maintenance to be financed, including streetscape, fencing and related facilities specifically identified within the CFD. The landscape maintenance may include, but is not limited to, all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, electricity, repair/replacement and inspection. • Private Access Roads: Private Access Roads maintenance includes furnishing of services and materials for the ordinary and usual operation, maintenance and servicing of private access roads.
• Stormwater Facilities: Maintenance, administration and inspection of the stormwater facilities and BMPs including water quality basins and any other NPDES/WQMP/BMP related devices. The maintenance may include but is not limited to all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, lighting, electricity, repair/replacement and inspection. Inspection is inclusive of scheduling, travel time, visual inspection process and procedures, GPS location recording, reporting by device, annual reporting, visual inspection for functionality, vegetated as designed, irrigation is complete and in working order, noting any of the following:
any deficiencies, erosion, trash, silt, sediment, structural deficiencies.
Maintenance is inclusive of repair or replacing any of the items noted as deficient or needing to be corrected to not be deficient. Administration is inclusive of quality assurance and control of inspection and maintenance, general contract administration, including phone calls and procurement of goods and services. • Litter and graffiti removal on sound walls and other amenities, including but not limited to playground equipment and trash cans, plus normal painting as required, within the CFD.
Land Use Class Taxable
Unit
FY 26-27
Special Tax Levy
Per Taxable Unit
FY 26-27
Max Special Tax
Per Taxable Unit
Zone 1 - Single Family Residential Property D/U 1,090.68$ 1,090.69$ Zone 1 - Multifamily Residential Property Acre 10,975.98$ 10,975.99$ Zone 1 - Non-Residential Property Acre 10,975.98$ 10,975.99$ Zone 1 - Approved Acre 10,975.98$ 10,975.99$
Zone 1 - Undeveloped Acre 10,975.98$ 10,975.99$
Special Tax A
6 • All other services necessary or useful for, or in connection with, the authorized services listed above, including building a capital reserve fund, administrative expenses, and operating expenses.
The proceeds of the special tax levy shall be used as set forth above and shall not be used for any other purpose.
Section 5. The special tax for services shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and procedure, sale, and lien priority in cases of delinquency as is provided for ad valorem taxes; provided.
Section 6. Any monies above collected shall be paid into the Community Facilities District funds, including any bond fund and reserve fund.
Section 7. The County Auditor-Controller is hereby directed to enter in the next County assessment roll on which taxes become due, opposite each lot or parcel of land affected in a space marked “public improvements, special tax” or by any other suitable designation, the installment of the special tax, and for the exact rate and amount of said tax.
Section 8. The County Auditor-Controller shall, at the close of the tax collection period, promptly render the CFD a detailed report showing the amounts of the special tax installments, penalties, interest and fees collected and from which properties they have been collected. Any expenses to be paid to the Auditor- Controller for carrying out the foregoing responsibilities shall be in accordance with a contract entered into between the CFD and Auditor- Controller.
Section 9. The City Clerk shall certify adoption of the resolution.
APPROVED AND ADOPTED this 9th day of June 2026.
__________________________
Penny Lilburn
Mayor
ATTEST:
___________________________
Alondra Muñoz, MMC
City Clerk
7 State of California )
County of San Bernardino )
City of Highland )
I, Alondra Muñoz, City Clerk of the City of Highland, do hereby certify that the foregoing resolution is the actual resolution adopted by the City Council of the City of Highland and was passed at a regular meeting of the City Council on the 9th day of June 2026 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
___________________________
Alondra Muñoz, MMC
City Clerk
8 9
10 Staff Report
to the City Council
Agenda
Item
No.14.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Octavio Duran, Public Works Director/City Engineer Prepared By: Chastity Scott , Engineering Technician I Subject: Adopt Resolution No. 2026-____ Authorizing the Levy of a Special Tax in Community Facilities District No. 2022-01 (Mediterra) for Fiscal Year 2026-2027
(SB 1439 Campaign Contributions and Conflicts of Interest - Government Code Section 84308 is applicable)
Recommendation:
Adopt Resolution No. 2026-____ authorizing the levy of a special tax for Community Facilities District No. 2022-01 for Fiscal Year 2026-2027.
Fiscal Impact:
The revenue from this special tax is deposited into the CFD 2022-01 (Mediterra) Fund 019.8430.7010 and is used to pay for costs and expenses of services rendered as listed below. Both the revenue and expense are part of the City’s FY 2026-2027 Adopted Budget.
There is no anticipated impact to the general fund in FY 2025-2026. Approval of the actions set forth in this staff report do not in any way commit the City to any financial contribution or liability by CFD No. 2022-01 (Mediterra).
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
On July 14, 2022, the City Council passed Resolution 2022-039 (Resolution of Formation) to create CFD No. 2022-01 (Mediterra). CDF 2022-01 (Mediterra) is composed of Special Tax A, Special Tax B, Special Tax C and Special Tax D. Special Tax A provides funding for maintenance of the in-tract streetlights, landscaping in the medians and on basin frontage on Greenspot Rd. Special Tax B provides funding for maintenance of the public park including landscaping, playground equipment, benches, trash receptacles, hardscape and other associated park equipment. Special Tax C provides funding for maintenance of Lot E (westerly slope), Lot F (parkway along Greenspot Road), private pocket park Lot A in TR 18893-1 and fuel modification. Special Tax D provides funding for maintenance of the detention basin and landscaping in the median and roundabout on Mediterra Parkway. Maintenance of the Special Tax C and Special Tax D improvements shall be the responsibility of the Property Owner’s Association which entered into a Dormancy Agreement with the City. The Dormancy Agreement states that Special Tax C and Special Tax D will not be levied in any year, unless 1 and until, the first year the City determines that the Special Tax C or Special Tax D improvements have not been maintained by the Property Owner’s Association to a standard acceptable to the City. The CFD is projected to include 148 single family units at buildout for Phases 1 & 2. Phase 3 & 4 are currently undeveloped and no plans have been filed with the City for their development.
The District was formed pursuant to provisions of the “Mello Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California in order to fund costs and expenses of services as follows:
• Street Lights and Park Lights: Street lights and park lights maintenance including energy charges, operation, maintenance and administrative costs of streetlights and park lights within the boundaries of the CFD.
• Landscape Maintenance: Landscape maintenance to be financed, including streetscape, fencing and related facilities specifically identified within the CFD. The landscape maintenance may include, but is not limited to, all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, electricity, repair/replacement and inspection. • Park Maintenance: Park maintenance to be financed, including maintenance of landscaping and park facilities. Park facilities may include, but is not limited to, fencing, retaining walls, drainage structures, play structures, public gathering spaces, multi- purpose tables and shade structures, signage and lighting, trash and recycling receptacles, barbeque areas and related facilities specifically identified within the CFD.
The landscape maintenance may include, but is not limited to, all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, electricity, repair/replacement and inspection. • Trails and Private Access Roads: Trails and Private Access Roads maintenance includes furnishing of services and materials for the ordinary and usual operation, maintenance and servicing of trails and private access roads. • Stormwater Facilities: Maintenance, administration and inspection of the stormwater facilities and BMPs including water quality basins and any other NPDES/WQMP/BMP related devices. The maintenance may include but is not limited to all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, lighting, electricity, repair/replacement and inspection. Inspection is inclusive of scheduling, travel time, visual inspection process and procedures, GPS location recording, reporting by device, annual reporting, visual inspection for functionality, vegetated as designed, irrigation is complete and in working order, noting any of the following: any deficiencies, erosion, trash, silt, sediment, structural deficiencies. Maintenance is inclusive of repair or replacing any of the items noted as deficient or needing to be corrected to not be deficient.
Administration is inclusive of quality assurance and control of inspection and maintenance, general contract administration, including phone calls and procurement of goods and services.
• Litter and graffiti removal on sound walls and other amenities, plus normal painting as required, within the CFD.
• All other services necessary or useful for, or in connection with, the authorized services listed above, including building a reserve fund for replacement.
Analysis
In order to receive funding for the District, the City Council must adopt by annual Resolution 2 authorizing the levy of a special tax for the District.
For FY 2026-2027 the total proposed levy for Special Tax A is $23,481.68 and Special Tax B is $69,314.32, which reflects 148 total Developed parcels (19 new building permits). Special Tax A is levied on all Developed parcels at the rate of $158.66 per parcel and Special Tax B is only levied on Developed parcels at the rate of $468.34 per parcel. The Rate and Method of Apportionment restricts Special Tax B to a levy on developed parcels only.
Special Tax A: The amounts budgeted for levy in FY 2026-27 Special Tax A reflect landscaping and streetlighting maintenance costs expected in FY 2026-27 and amounts to continue building operating and capital reserves. The City accepted all Special Tax A Phase 1 and Phase 2 CFD improvements in the prior FY 2025-26 and will levy the full budgeted amounts and maximum tax to cover maintenance expenses in FY 2026-27.
Special Tax B: The amounts budgeted for levy in the FY 2026-27 Special Tax B reflect public park and the constructed portions of the trail and access road maintenance costs expected in FY 2026-27 and amounts to continue building operating and capital reserves. There are portions of the trail and access road that will be constructed in the future Phase 3. Phase 3 trail and access road maintenance costs are excluded from the FY 26-27 Special Tax B.
Additionally, Phase 1 & 2 property owners will fully fund maintenance expenses of Shared Facilities (Public Park, Trail and Access Road) through an annual levy until Phase 3 & Phase 4 parcels are developed at which time all Special Tax B maintenance expenses will be spread across all Phase 1, Phase 2, Phase 3 and Phase 4 developed parcels. The City anticipates accepting all Special Tax B Phase 1 and Phase 2 CFD improvements in FY 2026-27 and levying the proportional budgeted amounts to cover maintenance expenses in FY 2026-27.
Special Tax C and Special Tax D are dormant at this time and will not be taxed in FY 2026- 2027.
The District is being administered pursuant to provisions of the “Mello Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California.
Attachments:
1. Resolution
2. Boundary Map
3 ATTACHMENT 1
4 RESOLUTION NO. 2026-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2022-01 (MEDITERRA),
AUTHORIZING THE LEVY OF A SPECIAL TAX IN COMMUNITY FACILITIES DISTRICT 2022-01 (MEDITERRA) FOR FISCAL YEAR 2026-2027.
WHEREAS, the City Council of the City of Highland is the legislative body for Community Facilities District No. 2022-01 (Mediterra) (hereinafter referred to as “CFD 2022-01” or “CFD”), pursuant to the Mello-Roos Community Facilities District Act of 1982, as amended (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5 of the State of California Government Code; and WHEREAS , the City Council approved a Resolution of Formation on July 14, 2022, Resolution No. 2022-039, to form CFD No. 2022-001 and adopted Ordinance No. 453 on August 9th, 2022, in accordance with Government Code Section 53340 authorizing the levy of a special tax assessment on the property located within the CFD; and
WHEREAS, the City Council has completed all steps necessary to levy a special tax assessment in accordance with procedures set forth in the Act:
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HIGHLAND DOES HEREBY FIND AND RESOLVES AS FOLLOWS:
Section 1. The foregoing recitals are true and correct.
Section 2. Pursuant to the provisions of Resolution No. 2022-039 and City of Highland Ordinance No. 453, there is to be levied an aggregate special tax of $23,481.68 for Special Tax A and $69,314.32 for Special Tax B on the parcels which comprise the CFD for Fiscal Year 2026-2027. Each parcel’s special tax amount is determined based on the Fiscal Year 2026-2027 special tax rates which are as follows:
5 Section 3. The special tax levy set forth above does not exceed the amount previously authorized by City of Highland Ordinance No. 453 and is not in excess of the rate previously approved by the qualified electorate of the CFD.
Section 4. The proceeds of the special tax levy shall be used to pay, in whole or in part, the costs for the following items:
• Street Lights and Park Lights: Street lights and park lights maintenance including energy charges, operation, maintenance and administrative costs of streetlights and park lights within the boundaries of the CFD.
• Landscape Maintenance: Landscape maintenance to be financed, including streetscape, fencing and related facilities specifically identified within the CFD. The landscape maintenance may include, but is not limited to, all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, electricity, repair/replacement and inspection.
• Park Maintenance: Park maintenance to be financed, including maintenance of landscaping and park facilities. Park facilities may include, but is not limited to, fencing, retaining walls, drainage structures, play structures, public gathering spaces, multi-purpose tables and shade structures, signage and lighting, trash and recycling receptacles, barbeque areas and related facilities specifically identified within the CFD. The landscape maintenance may include, but is not limited to, all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, electricity, repair/replacement and inspection.
Land Use Class Taxable
Unit
FY 26-27 Special
Tax Levy Per
Taxable Unit
FY 26-27 Max
Special Tax Per
Taxable Unit
Zone 1 - Single Family Low Density Residential Property D/U 158.66$ 158.66$ Zone 1 - Single Family Medium Density Residential Property D/U 94.76$ 94.76$ Zone 1 - Multifamily Residential Property Acre 892.60$ 892.61$ Zone 1 - Non-Residential Property Acre 892.60$ 892.61$ Zone 1 - Approved Property Acre 892.60$ 892.61$ Zone 1 - Undeveloped Acre 892.60$ 892.61$
Special Tax A
Land Use Class Taxable
Unit
FY 26-27 Special
Tax Levy Per
Taxable Unit
FY 26-27 Max
Special Tax Per
Taxable Unit
Zone 2 - Single Family Low Density Residential Property D/U 468.34$ 468.34$ Zone 2 - Single Family Medium Density Residential Property D/U 281.00$ 281.00$ Zone 2 - Multifamily Residential Property Acre 1,279.42$ 1,279.42$ Zone 2 - Non-Residential Property Acre 1,279.42$ 1,279.42$ Special Tax B
6 • Trails and Private Access Roads: Trails and Private Access Roads maintenance includes furnishing of services and materials for the ordinary and usual operation, maintenance and servicing of trails and private access roads.
• Stormwater Facilities: Maintenance, administration and inspection of the stormwater facilities and BMPs including water quality basins and any other NPDES/WQMP/BMP related devices. The maintenance may include but is not limited to all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, lighting, electricity, repair/replacement and inspection. Inspection is inclusive of scheduling, travel time, visual inspection process and procedures, GPS location recording, reporting by device, annual reporting, visual inspection for functionality, vegetated as designed, irrigation is complete and in working order, noting any of the following:
any deficiencies, erosion, trash, silt, sediment, structural deficiencies.
Maintenance is inclusive of repair or replacing any of the items noted as deficient or needing to be corrected to not be deficient. Administration is inclusive of quality assurance and control of inspection and maintenance, general contract administration, including phone calls and procurement of goods and services.
• Litter and graffiti removal on sound walls and other amenities, plus normal painting as required, within the CFD.
• All other services necessary or useful for, or in connection with, the authorized services listed above, including building a reserve fund for replacement The proceeds of the special tax levy shall be used as set forth above and shall not be used for any other purpose.
Section 5. The special tax for services shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and procedure, sale, and lien priority in cases of delinquency as is provided for ad valorem taxes; provided, unless another procedure has been authorized in the resolution of formation establishing the district and adopted by the legislative body for each lot or parcel of land affected on the next County assessment roll on which taxes will become due.
Section 6. Any monies above collected shall be paid into the Community Facilities District fund 019.8430.7010.
Section 7. The County Auditor-Controller is hereby directed to enter in the next County assessment roll on which taxes become due, opposite each lot or parcel of land affected in a space marked “public improvements, special tax” or by any other suitable designation, the installment of the special tax, and for the exact rate and amount of said tax.
7 Section 8. The County Auditor-Controller shall, at the close of the tax collection period, promptly render the CFD a detailed report showing the amounts of the special tax installments, penalties, interest and fees collected and from which properties they have been collected. Any expenses to be paid to the Auditor- Controller for carrying out the foregoing responsibilities shall be in accordance with a contract entered into between the CFD and Auditor-Controller.
Section 9. The City Clerk shall certify adoption of the resolution.
APPROVED AND ADOPTED this 9th day of June 2026.
__________________________
Penny Lilburn
Mayor
ATTEST:
___________________________
Alondra Muñoz, MMC
City Clerk
State of California )
County of San Bernardino )
City of Highland )
I, Alondra Muñoz, City Clerk of the City of Highland, do hereby certify that the foregoing resolution is the actual resolution adopted by the City Council of the City of Highland and was passed at a regular meeting of the City Council on the 9th day of June, 2026 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
8 Alondra Muñoz
City Clerk
9 10
11 12
Staff Report
to the City Council
Agenda
Item
No.15.
Date: June 9, 2026
From: Carlos Zamano, City Manager
Reviewed By: Octavio Duran, Public Works Director/City Engineer Prepared By: Chastity Scott , Engineering Technician I Subject: Adopt Resolution No. 2026-____ FY 2026- 27 Senate Bill 1 (SB 1) Projects List
Recommendation:
Adopt Resolution No. 2026-____ approving the list of projects for Fiscal Year 2026-27 funded by SB 1: The Road Repair and Accountability Act of 2017.
Fiscal Impact:
For FY 2026-27, the amount of SB 1 funds to be received by the City is roughly $1,601,805.
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017, was passed by the State Legislature and signed into law by the Governor in April 2017. Beginning on November 1, 2017, SB 1 generated additional revenue for maintenance of roadway and bridge systems in California through collection of additional gasoline fuel excise taxes, diesel fuel sales taxes and vehicle registration fees. A portion of SB 1 funds is deposited in the newly created Road Maintenance and Rehabilitation Account (RMRA) and is apportioned to local agencies to be used for basic road maintenance, rehabilitation, and safety projects.
To ensure transparency and accountability in the administration of SB 1 funds, the RMRA Annual Reporting Guidelines adopted by the California Transportation Commission (CTC) require that all City projects proposed to utilize SB 1 funds must be approved by the City Council by resolution at a regular meeting. The project list must include the description, location, completion date, and useful life of the proposed improvements. Once approved, the resolution and the project list are required to be uploaded to the CTC’s website by July 1, 2026.
The City is expected to receive $1,601,805 of RMRA funding in FY2026-2027. Staff recommends that the City's FY2026-27 SB 1 allocation be used to provide full or partial funding of the road and safety maintenance, and pavement rehabilitation maintenance work as listed in Attachment "A" and shown below.
1 These projects are also listed in the City's Capital Improvement Program (CIP) and use a variety of funding sources, including Measure I and GCF to complete the projects.
Project Name SB1 Funding Used Sector D Pavement Rehabilitation $951,805 City-wide Streets & Roads Operation and Maintenance $650,000 Total $1,601,805
Attachments:
1. Resolution
2