Agenda packet — Jackson City Council, April 13, 2026

Jackson City Council Agenda
Monday, April 13, 2026 – 6:30 PM Regular Meeting
Jackson City Hall, 33 Broadway, Jackson, California 95642 Public Teleconference Line: 1-650-419-1505
Meeting ID: 284448421
Please join using this link with PC, MAC, LINUX, iOS or Android:
https://v.ringcentral.com/join/284448421
One tap to join audio only from a smartphone: +16504191505 NOTE: The City Council meeting will be held in person at the address listed above. The City may also provide a courtesy option for the public to observe the meeting remotely using the teleconference line or RingCentral internet-based service option listed above. Callers will be muted upon entry and live remote public comment will not be taken unless required by Government Code section 54953, et. seq. If remote public comment is required, the Mayor will make announcement, and RingCentral participants may request to speak by selecting the “Raise Hand” icon, and telephone-only participants should wait until the Mayor opens public comment and then state their name for the record when prompted.

1. APPROVAL OF AGENDA.

Approval of agenda for this date; any and all off-agenda items must be approved by the City Council (pursuant to §54954.2 of the Government Code).

2. PUBLIC MATTERS NOT ON THE AGENDA.

Discussion items only, no action will be taken. Any person may address the Council at this time on any subject within the jurisdiction of the City Council. Please note – there is a three (3) minute limit.

3. CONSENT CALENDAR.

Items listed on the consent calendar are considered routine and may be enacted by one motion. Any item may be removed for discussion at the request of a Council member. a. Approval of March 23, 2026 Meeting Minutes.
b. Approval of Expenditure Report in the amount of $184,082.85 c. Approval of March 2026 Payroll Expenditure Report.
d. Approval of Treasurer’s Report for December 2025 & January 2026. e. Receive Building Department Monthly Report for March 2026. f. Receive Fire Department Monthly Report for March 2026. g. Receive Police Department Monthly Report for March 2026. h. Approval of Resolution No. 2026-10 Accepting the Completion of the Main Street Maintenance Project and Filing a Notice of Completion and Authorizing Recordation Therefore. i. Approval of Resolution No. 2026-11 Awarding Moyle Excavation, Inc. the Sewer Improvement Project for Project A.
j. Approval of Resolution No. 2026-12 Awarding The Trenchless Co. the Sewer Improvement Project for Project B.
k. Approval of Special Event Permit – Motherlode Cruise Car Show.

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Jackson City Council Agenda Monday, April 13, 2026

4. ADMINISTRATIVE REPORTS.

This section is to provide staff an opportunity to present oral status reports on issues. No legal action is expected to be taken by the Council.

5. COUNCIL REPORTS.

This section is to provide Council members an opportunity to present reports on their activities and to request items be placed on future agendas.

6. DISCUSSION CALENDAR.
a. Presentation from Hildebrand Consulting regarding the Final Recommendation for the 2026 Water Rate Study. [Mark Hildebrand] Review and approve Resolution 2026-13 Establishing Rate Objection Procedures.
b. Possible approval of Façade Improvement Application - Ad Art at 20 Main Street in the amount of $2,433.81.
c. First Reading of Ordinance No. 742 Concerning Cost Recovery for Non-Emergency Services Response.

7. REGULAR MEETING ADJOURNMENT.

Regular meeting adjournment.

8. CLOSED SESSION.

PUBLIC EMPLOYMENT
Title: General Manager
Closed Session Adjournment.

UPCOMING MEETINGS:

April 20, 2026 6:30 pm Planning Commission Meeting (TBD) April 27, 2026 6:30 pm City Council Meeting
April 29, 2026 1:30 pm Economic Development Committee Meeting May 11, 2026 6:30 pm City Council Meeting
May 13, 2026 10:00 am Cemetery Committee Meeting
UPCOMING CLOSURE DATE FOR CITY OFFICE:

May 25, 2026 Memorial Day
Posted: April 10, 2026 City Hall, 33 Broadway, Jackson

Page 2 of 122 ends

Jackson City Council Agenda Monday, April 13, 2026
Agenda materials will be available for review (pursuant to §54957.5 Government Code Section) in the City Clerk’s office in City Hall.

In compliance with the Americans with Disabilities Act (ADA), if you need special assistance to participate in this meeting, including auxiliary aids or services, you should contact the Office of the City Clerk at (209) 223-1646 (voice) or (209) 223-3141 (fax). Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to assure accessibility to this meeting.

Visit our website at http://ci.jackson.ca.us for copies of previous agendas, minutes, and City budget.

Page 3 of 122 ends

CITY OF JACKSON
City Council Draft Meeting Minutes
March 23, 2026
Mayor and Council Members
Chad Simmons, Mayor
Max Godde, Council Member
Connie Gonsalves, Council Member
Sierra McLean, Council Member
ABSENT:

Steve McLean, Vice Mayor
John Georgette, City Clerk
Josh Nelson, City Attorney (attended remotely)
Staff Members:

Carl P. Simpson, City Manager
Chris Mynderup, Police Chief
Ryan Pidgeon, Fire Chief
Trevor Hoaas, Assistant PW Superintendent
Dana Knight, Administrative Assistant
Christine Platt, Homeless Outreach Coordinator
Mayor Simmons called the meeting to order at 6:30 p.m. and Councilmember Gonsalves led the Pledge of Allegiance.

1. APPROVAL OF AGENDA.

Motion to Approve the City Council Agenda dated March 23, 2026, as presented. Moved by Councilmember Gonsalves, seconded by Councilmember Sierra McLean, and carried by a 4 to 0 vote:

AYES: Simmons, Godde, Gonsalves, Sierra McLean
NOES: None
ABSENT: Steve McLean
ABSTAIN: None

2. PUBLIC MATTERS NOT ON THE AGENDA.

Ellen Brittingham – Introduced herself as the new local government affairs representative for PG&E and expressed her commitment to continuing the utility’s partnership with the City of Jackson and serving as a resource for staff. The council welcomed her and shared their interest in coordinating on items such as Main Street streetlights and requested her contact information. In response to a question from City Manager Simpson, Brittingham clarified that Lenore remains with PG&E in a different capacity, and she will serve as the primary point of contact moving forward.

3. CONSENT CALENDAR.

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March 23, 2026 City Council Meeting Minutes__
d. Accept 2025 Housing Element Annual Progress Report.
e. Approval of Resolution No. 2026-07 Accepting the 2025 Local Hazard Mitigation Plan Update (October 2025)
Motion to Approve the Consent Calendar dated March 23, 2026 as presented. Moved by Councilmember Godde, seconded by Councilmember Gonsalves, and carried by a 4 to 0 vote:

AYES: Simmons, Godde, Gonsalves, Sierra McLean
NOES: None
ABSENT: Steve McLean
ABSTAIN: None

4. ADMINISTRATIVE REPORTS.

This section is to provide staff an opportunity to present oral status reports on issues. No legal action is expected to be taken by the Council.

Public Works Superintendent, Bree Wilder - Provided operational updates, noting ongoing revisions to the city’s Sewer System Management Plan (SSMP), prompt response to a recent water leak on Smalley Avenue that was repaired within an hour, and progress on infrastructure improvements, including installation of over 200 radio meters as part of a five-year plan. He reported that four sewer projects are currently out to bid, two excavation projects (Clinton Road and Bright & Pitt) and two slip-lining projects (Ralph’s Alley and Anita area), pending budget evaluation. In response to council inquiry, Wilder confirmed these project areas are among the city’s worst for inflow and infiltration, with recurring maintenance issues such as roots and blockages. He emphasized that the Clinton Road project, long identified as problematic, will help eliminate a high-risk line prone to spills and ongoing costly maintenance by relocating and improving its alignment.

Fire Chief, Ryan Pidgeon – Reported a recent incident involving a lithium-ion battery explosion at a residence on Circle Drive, emphasizing the safety risks of improperly charging such batteries, particularly when multiple units are connected to a single power source for extended periods. Noted that the situation was not worse due to the quick reporting and response. He also informed the council that the department declined acquiring a Type 3 engine from Georgetown due to maintenance uncertainties. Additionally, he shared that the Dandelion Day event was successful, with minimal emergency calls, and expressed appreciation to the community for their support.

Police Chief, Chris Mynderup – Reported that the Dandelion Day was largely successful, with only a minor incident involving the theft of local honey. Chief Mynderup also highlighted a significant initiative to support victims, unveiling a newly created “soft interview room” designed to provide a more comfortable environment for victims of abuse, domestic violence, and sexual assault during interviews.

The room was developed in partnership with Phyllis's Garden, a nonprofit founded by survivors of Joseph James DeAngelo, and aims to reduce emotional distress and encourage victims to come forward.

Additionally, he noted ongoing training efforts and collaboration with Operation Care to establish a local multidisciplinary interview (MDI) process, which will reduce the need to transport victims out of the area.

After council inquiry, Chief acknowledged that such cases are occurring with concerning frequency, approximately monthly, for child interviews, underscoring the importance of these new resources.

City Manager, Carl P. Simpson – Reported on his attendance at a recent Planning Commission meeting, noting increased engagement and discussion around the potential development of a citywide vending

Page 5 of 122 ends

March 23, 2026 City Council Meeting Minutes__
ordinance. The topic, initially focused on food trucks, expanded to include all types of vending, and he indicated that our attorney has already drafted an ordinance. Pending council support, the item will be brought forward for formal consideration and possible adoption. He also shared that recruitment for the Economic Development Committee (EDC) is underway, with the position expected to be posted soon and at least one application already received. Additionally, Simpson reported submitting a $10,000 grant application to the Amador Community Foundation for new playground equipment, with plans to supplement improvements by repairing an existing slide using separate funds.

City Attorney, Josh Nelson –Reminded council members that Form 700 financial disclosure statements are due by April 1st and thanked staff for issuing reminders. Discussion followed regarding the upcoming water rate meeting, which was clarified to be a public informational workshop rather than an agendized council meeting; therefore, council members were advised not to attend in order to avoid forming a quorum. It was emphasized that the workshop is intended to inform the public on proposed rate changes, which will return to the council for formal consideration at a later date, and staff committed to clearly communicating this distinction to the public.

5. COUNCIL REPORTS.

This section is to provide Council members an opportunity to present reports on their activities and to request items be placed on future agendas.

Councilmember Gonsalves – Shared that she went to Dandelion Day on Sunday, which appeared slightly less crowded than in previous years, thought the time she went may have been a factor. She highlighted an upcoming Special Economic Development Committee meeting focused on planning the July 3rd parade, confirming that the American Legion has agreed to partner with the City and provide expertise in parade staging and coordination. She also mentioned preparations for the upcoming car show event, expressing optimism about its success. Concluding her report, she shared a personal update that her daughter has recently moved back home from Texas.

Councilmember Godde – Reported attending a recent Chamber of Commerce meeting in the Vice Mayor’s absence and expressed appreciation for the efforts of Lucy Hackett and Wayne Garibaldi in developing a Jackson walking tour pamphlet, noting he was impressed with the final product and its value to the community.

Councilmember Sierra McLean – Reported attending a public law conference that included discussions on emerging technologies such as AI, drones, and data transparency in local government, noting the insights were informative and potentially relevant to future municipal operations. She also attended the Dandelion Day event, sharing that it was a positive experience, especially the tri tip sandwiches which her daughter loved.

Mayor Simmons – Shared a birthday acknowledgment for his wife, before reporting on recent community engagement. He highlighted participation in Chamber of Commerce activities, including a record-breaking mixer event, attendance at a successful Fair Foundation fundraiser that generated the highest proceeds to date, and involvement in the Dandelion Day event, noting strong community turnout, positive atmosphere, and smooth operations with minimal issues.

6. DISCUSSION CALENDAR.
a. Receive, discuss, and provide direction regarding (verbal) report from the Homeless Outreach

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March 23, 2026 City Council Meeting Minutes__
Coordinator regarding the City’s response to homeless issues [Christine Platt].

Homeless Outreach Coordinator Christine Platt provided an update on outreach efforts, noting that the number of unsheltered individuals remains consistent with the previous month while ongoing outreach continues to connect individuals with services and housing. She highlighted a successful placement of a local veteran into housing through coordination with HUD-VASH and case managers and expressed appreciation to the City and the American Red Cross for providing emergency shelter during inclement weather, which served approximately 25 individuals. Platt clarified a prior reporting error regarding shelter requirements and advised of an upcoming transition period at the end of March, where individuals exiting shelters may create both challenges and opportunities for new placements, particularly for men because each shelter has a small male capacity. She emphasized ongoing challenges related to limited affordable housing and suggested exploring managed spaces to better coordinate outreach services. A brief discussion followed regarding data reporting that was previously requested from her from the mayor and Platt said she has had extra constraints due to a staffing shortage, since the Assistant Outreach Coordinator has been out for almost a month, but assured him that she will try and figure out how to get him the report soon. Mayor Simmons offered to supply Platt with an excel spreadsheet, which she appreciated.
b. City of Jackson Public Pool 2026 Swim Program presentation [Pool Director Daphne Parker].

Pool Director Daphne Parker provided an overview of upcoming summer operations, highlighting the start of lifeguard training and strong early enrollment. She noted a modest price increase across programs due to economic factors, along with updates to scheduling, including a revised Monday–Friday structure to accommodate swim teams while maintaining regular public swim sessions and lessons. Planned special events will continue, including popular offerings such as movie nights and the annual July 3rd “Floating Under the Fireworks” event, which will see a slight ticket price increase. Parker also emphasized enhancements to the Junior Lifeguard Program, expanding it from 15 to 30 hours to build participant confidence and create a stronger pipeline for future lifeguards.

Mayor Simmons opened the item for council discussion. Mayor Simmons asked for consideration about increasing private party lifeguard rates to better reflect payroll costs and ensure appropriate cost recovery.

The discussion also highlighted the pool’s importance as a community asset, including its role as the county’s only league-approved competition pool and its use by local school teams. Additional topics included minimal parking concerns, expansion of programs such as adaptive swim lessons for children with special needs, and potential future grant funding.

City Manager Simpson publicly recognized Ms. Parker for her dedication and contributions, noting that the pool would not be what it is today without her efforts. Appreciation was expressed for her continued commitment to the City of Jackson and enthusiasm for future improvements. The Council also expressed their appreciation for her efforts.

Mayor Simmons asked for public comments.

Tom Consolo (Resident) Expressed strong support for the City of Jackson’s pool program, noting his positive impressions over his 35 years as a resident. Drawing from his past experience as a park ranger and lifeguard with a large recreation district in Alameda County, he highlighted the benefits of wellfunded recreational programs supported by dedicated tax measures, including extensive lifeguard training and community activities. He contrasted that model with current challenges, emphasizing rising pool operation costs and limited public willingness to fund such programs locally, and suggested that establishing a larger recreation or park district could help expand services and increase community support in the future.

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March 23, 2026 City Council Meeting Minutes__
c. Adoption of Resolution No. 2026-08 Establishing the fee and program schedule for 2026 Swim Program.

After previous item discussion Mayor Simmons requested a motion.

Motion to approve Resolution No. 2026-08 establishing fees and the program schedule for the 2026 swim program with the adjusted Private Party rate to $50 an hour for lifeguard charges up to 20 swimmers and 21 to 50 swimmers to $100 an hour. The motion further approves increasing the Use Fee to $200. Moved by Councilmember Gonsalves, seconded Councilmember Godde, and carried by a 4 to 0 vote:

AYES: Simmons, Godde, Gonsalves, Sierra McLean
NOES: None
ABSENT: Steve McLean
ABSTAIN: None
d. Adoption of Resolution No. 2026-09 Accepting the Annual ATMF Report for ACTC.

City Manager Simpson explained that the report is a routine annual submission requiring council review and approval and added that he had been asked to ensure the report is also shared with the Planning Commission due to its relevance to their work. Mayor Simmons confirmed that the council would accept the report and forward it accordingly, noting that the item appeared largely procedural.

Council Member Gonsalves raised a concern previously shared via email about the Sutter Street Extension. Gonsalves questioned whether delays caused by toxic waste cleanup could impact the timeline of the project and potentially risk losing funding. Emphasizing the importance of the extension, especially in light of anticipated school district developments. Gonsalves asked whether exemptions might be pursued to prevent delays. Drawing on past experience with the ACTC board, Gonsalves explained how regional traffic mitigation funds have historically rotated among cities, stressing that it is currently Jackson’s turn and that losing momentum could result in forfeiting allocated funds or being pushed to the back of the funding cycle.

Mayor Simmons acknowledged the concern and suggested following up with relevant contacts to clarify the project’s status and funding situation. Additional discussion highlighted uncertainty about whether funds had already been redirected to other projects, such as Pine Grove, and reinforced the need to verify the current standing of the Sutter Street Extension. Council members agreed on the importance of advocating for the project and ensuring the city does not lose its funding opportunity. Participation in ACTC meetings was also discussed, with interest expressed in maintaining active representation to stay informed and engaged.

After further council discussion Mayor Simmons requested a motion.

Motion to adopt Resolution No. 2026-09. Moved by Councilmember Godde, seconded Councilmember Sierra McLean, and carried by a 4 to 0 vote:

AYES: Simmons, Godde, Gonsalves, Sierra McLean
NOES: None
ABSENT: Steve McLean
ABSTAIN: None

Page 8 of 122 ends

March 23, 2026 City Council Meeting Minutes__

7. REGULAR MEETING ADJOURNMENT.

Mayor Simmons adjourned the regular meeting at 7:21 p.m.

ATTEST:
__________________________________ __________________________________ John Georgette, City Clerk Date Approved

Page 9 of 122 ends

CITY of JACKSON
Cash Disbursement Detail Report
REPORT.: Apr 08 26 Wednesday
RUN .... : Apr 08 26 Time: 16:09
Run By.: Laurie Fishback Check Listing for 04-26 thru 04-26 Bank Account.: 1000 PAGE: 001
ID ij: PY-DP
CTL.: JAC
Check
Number
Check
Date
Vendor
Number Name
ACH58 04/10/26 ABSOl ABSO TECHNOLOGIES, INC.

ACH59 04/10/26 ABSOl ABSO TECHNOLOGIES, INC.

ACH60 04/10/26 ARA02 ARAMARK
ACH61 04/10/26 ATT02 AT&T MOBILITY
ACH62 04/10/26 COM07 COMCAST
ACH63 04/10/26 COM07 COMCAST
ACH64 04/10/26 NAP03 NAPA Auto Parts
ACH65 04/10/26 NAP03 NAPA Auto Parts
ACH66 04/10/26 NAP03 NAPA Auto Parts
ACH67 04/10/26 NAP03 NAPA Auto Parts
ACH68 04/10/26 NAP03 NAPA Auto Parts
ACH69 04/10/26 NAP03 NAPA Auto Parts
ACH70 04/10/26 NAP03 NAPA Auto Parts
ACH71 04/10/26 NAP03 NAPA Auto Parts
ACH72 04/10/26 NAP03 NAPA Auto Parts
ACH73 04/10/26 NAP03 NAPA Auto Parts
ACH74 04/10/26 NAP03 NAPA Auto Parts
ACH75 04/10/26 NAP03 NAPA Auto Parts
ACH76 04/10/26 NAP03 NAPA Auto Parts
ACH77 04/10/26 NAP03 NAPA Auto Parts
ACH78 04/10/26 NAP03 NAPA Auto Parts
ACH79 04/10/26 PACOl PACIFIC GAS & ELECTRIC
ACH80 04/10/26 VOLOl VOLCANO TELEPHONE CO.

ACH81 04/10/26 ABSOl ABSO TECHNOLOGIES, INC.
0197 54 0 4 / 13/ 2 6 ALL04 ALL AMERICAN GASKET, INC
019755 04/13/26 AMA15 COUNTY OF AMADOR
019756 04/13/26 AMA30 AMADOR COUNTY SHERiff DEP
019757 04/13/26 ATTlO ATT CALNET
Check Total .......... :
019758 04/13/26 AWPOl AWP SAfETY
Check Total .......... :
019759 04/13/26 CAM06 CAMPBELL CONSTRUCTION
019760 04/13/26 COLOO COLUMBIA COMMUNICATIONS,
019761 04/13/26 DAR02 RALPH DARROW, JR.
019762 04/13/26 DEL07 DELTA ENGINEERING, INC
019763 04/13/26 GE005 JOHN GEORGETTE
019764 04/13/26 GODOl MAX GODDE
019765 04/13/26 HACOO LUCINDA HACKETT
019766 04/13/26 HAROO MARK HARMON
019767 04/13/26 HDLOO HINDERLITER, DeLLAMAS & A
019768 04/13/26 HILOO HILL BROTHERS CHEMICAL
019769 04/13/26 HUN02 HUNT & SONS LLC
Net
Amount
2822.28
2548.88
515.7�
117. 94

31.95 26. 62
1072.53
-108.00
135.84

5. 92

43. 08
269.21
-36.00

50.95 -4 2. 11

52.78 4 4. 80
Invoice ij Description
6998H COMPUTER MONITORING SERVICES & ON SITE SUPPORT
6999H INSTALLATION OF STARLINK AT FIRE STATION 132
MARCct 26H UNifORM EXSPENSE
04052026H Communications
04/23/26H CABLE SERVICE AT 10600 ARGONAUT LANE
04/17/26H fOR SERVICE AT 200 CEMETERY LANE
444856H BATTERIES FOR LIGHT TRAILER
444880H CORE DEPOSIT fOR BATTERIES
035682H WEED SPRAYER HOSE
443743H MOWER TRAILER LIGHT WIRE CONNECTIONS
442426H WIPER BLADES fOR TRUCK ff3
444071H ARGONAUT BOOSTER STATION BATTERY
444222H CORE DEPOSIT fOR BATTERY
036213H SEWER JETTER OIL
403006H E6300 MAINTENANCE / WINDOW SWITCH - RETURNED
442716H E6333 MAINTENANCE
442841H E6333 MAINTENCE HEADLIGHTS

46.20 444369H CAR WASH SOAP

31.50 444398H ABSORBANT

5.32 444664H ASSOCIATION TRAILER MAINTENANCE

9.65 444881H ASSOCIATION TRAILER MAINTENANCE
9383.76 03/24/26H PG&E BILLING 02/24/26 - 03/24/26
329.80 APRIL 26H BROADBAND
2962.28 7018H COMPUTER MONITORING & ON SITE SUPPORT
248.10 20267 (500)3/4Xl/8 EPDM GASKET, (500) E'IBER GASKETS 29942.92 2025-26 PROPERTY TAX ADMINISTRATION
605.17 fEB 2026 0th Agency Chgs Police / MDT fOR FEBRUARY 2026 216. 94
425.07

92. 61

30.34 263.09
238.32
1266.37

33.16 324.00
357.16
24870964
24908322
24908324
24908325
24908415
24908416
07020295
07020316
CAL-NET 9391065069 / JPD CIRCUIT
CAL-NET 9391059541 / ADMIN
CAL-NET 9391059664 - WWTP
CAL-NET 9391059667 JfD
CAL-NET 9391059710 - JPD GOV. ACCESS
CAL-NET 9391060018 / JPD GOV. ACCESS

BARRICADE TAPE E'OR DANDELION DAYS / LIONS

DANDILION DAYS BARRICADE RENTAL / LIONS
29481.04 3283 EMERGENCY REPAIR: 12310 W HWY 88
1299.47 99640 MAINTENANCE OF RADIOS
345.00 OOOC604011 RETIREE MEDICAL
650.00 2021 ENGINEER-PREP, SAMPLING EVENT & PAPERWORK

75.00 OOOC604011 CITY CLERK STIPEND
489.89 03/23/26 RETIREE MEDICAL

60.00 MARCH2026 SOCIAL MEDIA SERVICES FOR MARCH 2026
350.00 OOOC604011 RETIREE MEDICAL
1269.93 SIN060869 AUDIT SERVICES - SALES TAX
4392.75 13149178 800 GALLONS OF THIOGUARD
5886.78 26294 fUEL CARDS 03/15/2026 TO 03/31/2026

Page 10 of 122 ends

REPORT.: Apr 08 26 Wednesday CITY of JACKSON
RUN .... : Apr 08 26 Time: 16:09
Run By.: Laurie eishback
Cash Disbursement Detail Report
PAGE: 002
ID#: PY-DP
Check Listing for 04-26 thru 04-26 Bank Account.: 1000 CTL.: JAC Check
Number
0197 7 0
019771
019772
Check
Date
Vendor
Number Name
04/13/26 JAC04
04/13/26 JAWOO
04/13/26 LEDOl

JACKSON ACE HARDWARE
JAW HEATING & AIR, INC.

LEDGER DISPATCH
Check Total .......... :
019773 04/13/26 LIFOl LIFE ASSIST
019774 04/13/26 POL02 POLYDYNE INC.
019775 04/13/26 REC04 RECREONICS
019776 04/13/26 REEOl GEORGE REED INC.
019777 04/13/26 SIMOO SIMMONS LANDSCAPE COMPANY
019778 04/13/26 SIM03 CHARLES SIMMONS
019779 04/13/26 SUT02 SAC SIERRA ACUTE CARE SER
019780 04/13/26 TRAOO TRANSUNION RISK AND ALTER
019781 04/13/26 UPCOl UP-COUNTRY POOL CENTER
019782 04/13/26 UTIOO UTILISYNC, LLC
019783 04/13/26 WECOl WECO INDUSTRIES
019784
019785
019786
019787
019788
019789
0197 90
019791
019792
019793
0197 94
0197 95
019796
0197 98
019799
019800
019801
019802
019803
019804
019805
019806
019807
019808
04/13/26 \A002
04/13/26 \COOS
04/13/26 \C007
04/13/26 \0001
04/13/26 \G003
04/13/26 \G004
04/13/26 \H004
04/13/26 \M002
04/13/26 \M003
04/13/26 \M004
04/13/26 \N003
04/13/26 \ROOl
04/13/26 \WOOl
04/13/26 ALP02
04/13/26 AUS02
04/13/26 BES04
04/13/26 CAL08
04/13/26 CAL62
04/13/26 CAS02
04/13/26 COROl
04 /13/26 CRA02
04/13/26 DAT03
04/13/26 DEL04
04/13/26 DEP05

AMADOR PREGNANCY HELP CE

ANTHONY CABRI

SONYA CASTOE

SPENCER DUTSCHKE & LOGAN

MARTIN GARDNER

COLLEEN & JACK GARAMENDI

MICHAEL HAMILTON

SAMUEL & TAMI MAZZASRIELL

MOTHER LODE REAL INVSTR

FRANK MURRILL

JACKSON CREEK LLC

CAROL REARDON

WBC JACKSON LLC

ALPHA ANALYTICAL LABS INC
AUSTRIA, STEPHEN S.

BEST, BEST & KRIEGER LLP
Check Total .......... :

CALIF. BUILDING STANDARDS

CALIFORNIA SURVEYING & DR

CASCADE FIRE EQUIPMENT CO
Check Total .......... :

CORBIN WILLITS SYSTEMS, I

ROC CRAIG
DATA TICKET INC.

TIZOK DEL RIO
DEPT. OF CONSERVATION
Net
Amount
409.98
2992.00
241.28
243.08
204 .44

79.76 33.32

75.08 876.96
Invoice ti:
03-25-26
4064
48335
48336
48337
48338
48339
48437
Description
FEB 26, 2026 TO MAR 25, 2026

CIVIC CENTER A/C REPAIR
BIDS FOR SEWER PROJECT "A"
BIDS FOR SEWER PROJECT "B"

BUILDING STANDARDS ORDIANCE

CONDITIONAL USE PERMIT/ NAAN STOP CURRY

PLANNING COMMISSION VACANCY

REVISIONS TO WATER RATES
853.40 2089530 EMS SUPPLIES
5129.98 2013089 2300 LBS. Ot CLARIFLOC
12070.02 25639904 PENTAIR 10 HP PUMP FOR BIG POOL/0025639904-001

76.80 100392595 ROAD BASE
200.00 26557 Maint Of Facil Strts & Dr / MARCH 2026
792.96 OOOC604011 COUNCIL MEMBER MEDICAL
325.00 21351290 PRE EMPLOYMENT PHY. JUSTIN GRANDOS

91.00 ,EB 2026 TLO FEBRUARY 2026 / INV #63270225-202602-l 658.48 0055904 LIQUID CHLORINE & DRY TEC
1800.00 1892 TICKET MANAGEMENT SYSTEM FOR USA'S
6987.59 0057185 REBUILD FOR SEWER LIFT STATION PUMP
380.6� OOOC60401
220.95
142.90
373.00
195.79

33.44 53.76
194.45

42.20 66.33

49.42 160.23

46.56 2759.00
560.00
5608.37
7638.10
6928.70
20175.17

63.00 269.38
654.64

67.50 722.14
OOOC60401
OOOC60401
OOOC60401
OOOC60401
OOOC60401
OOOC60401
OOOC60401
OOOC60401
OOOC60401
OOOC60401
OOOC60401
OOOC60401
03/31/26
674187
1058019
1058020
1058021
1ST QTR
91653588
23204
24007
1201.26 OOC603151
110.00 03272026

23.00 191622
100.00 04072026
152.48 1ST QT 26
MQ CUSTOMER REFUND FOR AMA0123
MQ CUSTOMER REFUND FOR CAB0003
MQ CUSTOMER REFUND FOR CAS0051
MQ CUSTOMER REFUND FOR DUTOOOl
MQ CUSTOMER REFUND ,OR GAR0059
MQ CUSTOMER REFUND FOR GAR0069
MQ CUSTOMER REFUND FOR HAM0019
MQ CUSTOMER REFUND FOR MAZOOOl
MQ CUSTOMER REFUND FOR MOT0045
MQ CUSTOMER REFUND FOR MUR0002
MQ CUSTOMER REFUND FOR NOR0019
MQ CUSTOMER RE,UND ,OR REA0015
MQ CUSTOMER REFUND FOR WBC0001
WATER TESTING FOR JWW / CV_JWWl

JANITORIAL SERVICES FOR MARCH

GENERAL LEGAL SERVICES

PERSONNEL / ADMINISTRATION

SPECIAL
BSASRt 1ST QUARTER ,EES
PLOTTER RENTAL 04/04/2026 TO 05/03/2026
Fire Fgtg Sup Fire / 13 PAIR WILDLAND GLOVES
Fire Fgtg Sup Fire / NOMEX FACE SHROUD

MOM SUPPORT

OMV MEDICAL EXAM
DATA TICKET PROCESSING FOR JANUARY 2026

LEADERSHIP & ACCOUNTABILITY TRAINING

CA SMIP FEES

Page 11 of 122 ends

REPORT.: Apr 08 26 Wednesday CITY of JACKSON
RUN .... : Apr 08 26 Time: 16:09
Run By.: Laurie ,ishback
Cash Disbursement Detail Report
Check Listing for 04-26 thru 04-26 Bank Account.: 1000
Check
Number
Check
Date
Vendor
Number Name
019809 04/13/26 DIE02
019810 04/13/26 HIL02
019811 04/13/26 HOPOl
019812 04/13/26 JAC09
019813 04/13/26 JRBOl
019814 04/13/26 LEDOl
019815 04/13/26 LMAOl
019816
019817
019818
019819
019820
04/13/26 LON02
04/13/26 PET02
04/13/26 SHROl
04/13/26 TRAOO
04/13/26 WIL20

BENJAMIN DIEDRICH

HILDEBRAND CONSULTING, LL

HOPPER, MICHELE

JACKSON CLEANERS

JRBADGES

LEDGER DISPATCH

L & M AUTOMOTIVE
Check Total .......... :

LONE TREE TRUCKING, INC.

DALACIE BLANKENSHIP

SHRED-IT USA

TRANSUNION RISK AND ALTER

JESS WILLIAMS
Cash Account Total ...... :

Total Disbursements ..... :

Net
Amount

70.00 12500.00
300.00
404.50
4 4 9. 98

43.28 114. 21
782.90
897 .11
Invoice # Description
02252026 rec MEMBERSHIP
792 2026 WATER RATE STUDY - MARCH BILLING
04072026 PUBLIC SA,ETY TRAINING CONSORTIUM / MEALS
3502 MARCH 2026 DRY CLEANING STATEMENT
20953 JUNIOR BADGES / STICKERS
48577 ECONOMIC DEVELOPMENT COMMITTEE VACANCY
31511 OIL CHANGE ,OR J61
31808 OIL CHANGE & BRAKES tOR J60
9982.54 415-2026
201.57 04082026
279.12 801367147
165.00 202603-1
190.00 04082026
MARCH 2026 SLUDGE HAULING

PETTY CASH REIMBURSEMENT
PAPER SHREDDING ,OR MARCH 2026
TLO MARCH 2026

RE,UND ,OR LI,E GUARD RE-CERT
183882.85
183882.85
PAGE: 003
ID#: PY-DP
CTL.: JAC

Page 12 of 122 ends

REPORT.: Apr 03 26 Friday CITY of JACKSON
RUN .... : Apr 03 26 Time: 12:26
Run By.: Laurie Fishback
Cash Disbursement Detail Report
Check
Number
019797
Check Listing for 04-26 thru 04-26 Bank Account.: 1000
Check
Date
Vendor
Number Name
04/03/26 CAMOS CAMERON PARK FIRE DEPARTM
Cash Account Total ...... :

Total Disbursements ..... :

Net
Amount
200.00
200.00
200.00
Invoice#
AH-330
Description
AH - 330 TRAINING CLASS
PAGE: 001
ID#: PY-DP
CTL.: JAC

Page 13 of 122 ends

Page 14 of 122 ends

Page 15 of 122 ends

CITY OF JACKSON

TREASURER'S REPORT
December 31, 2025

CASH IN BANK & INVESTMENTS
General Checking Account
Investments
Total Checking and Investments
$ 1,070,327.89
14,592,472.44

TOTAL CHECKING AND INVESTMENTS
Investments include LAIF. Ca/TRUST and Certificates of Deposit FUND

GENERAL FUND

RECREA T/ON FUND

SPECIAL FUNDS
Argonaut Heights Sewer Participation
CDBG Revolving (Housing)
CDBG Discretionary
Home Grant
Essential Services
Measure M
Recycling Promotion
Prop 18-RMRA
Local Transportation
H.E.S Signs
Parkland in Lieu
Local Traffic
Regional Traffic
Total Special Funds

CAPITAL IMPROVEMENT FUNDS
South Ave Bridge Project
Pitt St. Bridge Project
Sidewalk Improvement
Hwy 49 Lights
Street Striping
Oro de Amador
Park PerCapita
HHAP R3
Clean Water Grant

ECRG-ODA

HHAP RS
Water Resevoir Grant
Total Capital Funds
* Pending reimbursements
5,667.17
60,001.79
133,810.67
1,596,194.76
758,313.41
1,033,638.43
10,458.93
71,185.11
395,511.63
14,284.04
865,915.67
942,452.01

0.00 (112,439.74)
(60,834.98)
(262.50)
(235,132.75)
2,694.98
14,282.34
(5,823.48)
(63,053.09)

0.00 (115,080.75)
(11,179.65)
(26,718.96)
15,662,800.33
15,662,800.33

CASH BALANCES
828,903.26
*
5,887,433.62
*
*
*
*
*
*
*
•
*
(613,548.58)

Page 16 of 122 ends

Page 2 ends

ENTERPRISE FUNDS
Sewer
Sewer Participation
Water
Water Participation
Total Enterprise Funds

INTERNAL SERVICE
Self-Insurance

TRUST AND AGENCY FUNDS
Amador County Participation
Utility Deposits
Argonaut Lane
Kennedy Wheels
Total Trust and Agency Funds

TOTAL CASH BALANCE FOR ALL FUNDS
5,776,465.07
1,806,207.62
1,458,823.30
696,415.45
15,300.00
34,219.38
40,008.52
1,412.75
9,737,911.44
(268,840.06)
90,940.65
� 15,662,800.33
The investment information provided in this report reflects the City's ability to meet expenditure requirements for the next six months.

Page 17 of 122 ends

REPORT.: 04/09/26
RUN .... : 04/09/26 TIME: 15:32
Run By.: Dalacie Blankenship
Expenditure Description
100 General Fund
110 Recreation Fund
223 Fthb 2006
230 Measure M
240 Recycling Promo
245 Gas Tax Street
247 Rmra - Rd Maint
280 Slesf/Cops
400 South Ave Brdg402 Pitt St. Bridge
413 Hwy 49 Lights
455 Oro De Amador
468 Hhap-R3
470 Ecrg-Oda-Dtsc
473 WATER RESERVOIR
474 HHAPR-5
560 Sewer Fund
580 Water Fund
650 Self-Insurance
Total of all FUNDS
CITY of JACKSON
Budget Report for Expenditures by FUND - Summary Report For Calendar Period.: 12-25 Fiscal.: 06-26
Annual
Prof Budget
6625753.00
211351. 00

0.00 1084738.00

0.00 0.00

0.00 0.00
o.oo

0.00 0.00

0.00 4389442.00
3908387.00

0.00 Annual
Amended Budgt
6625753.00
211351.00

0.00 1084738.00

0.00 0.00

0.00 0.00
4899835.00
3908387.00

0.00 Encumbrance
Balance

0.00 0.00

0.00 ---------- ------------ -----
16219671. 00 16730064.00 0.00
Current
Actual
393104.36
514.64

0.00 100636.41

0.00 13182.70

0.00 0.00
563.00
563.00
40052.00

0.00 107 61. 00
4608.75
1660.00
2124.41
144391.53
345134.14

0.00 -----
1057295. 94
---------- -------
Year-to-Date
Actual Pct(%)
4009797.05
91661.76
229329.95
622262.88

0.00 79646.14
469957.24
125482.88
7365.85
20845.35
234547.75

0.00 64031.45
88714. 60
38263.88
11179.65
1447942.11
2013232.93
76712.00
9630973.47

61. 0

43.0 .0
57 .0
.0
.0
.o
.0
.o
.0
.o
.o
.0
.o
.o
.0

30.0 52.0
.0

58.0 PAGE: 001
ID ff: GLER
CTL.: JAC
Unencumbered
Balance
2615955.95
119689. 24
-229329.95
462475.12

0.00 -79646.14
-469957.24
-125482.88
-7365.85
-20845.35
-234547.75

0.00 -64031. 45
-88714. 60
-38263.88
-11179. 65
3451892.89
1895154.07
-76712.00
7099090.53

Page 18 of 122 ends

REPORT.: 04/09/26
RUN .... : 04/09/26 TIME: 15:32
Run By.: Dalacie Blankenship
Revenue Description
* No Description *
100 General Fund
110 Recreation Fund
205 Argonaut Height
208 Cdbg Rev. (Hou)
209 Cdbg Discret.
212 Home Pi
223 Fthb 2006
224 08 Fthb #4729
225 Essential Serv
230 Measure M
240 Recycling Promo
245 Gas Tax Street
247 Rmra - Rd Maint
260 Local Transport
265 Hes Signs
270 Park I/L-Rec.
271 Regional Parks
280 Slesf/Cops
285 Local Traffic
286 Regional Traff.
400 South Ave Brdg402 Pitt St. Bridge
413 Hwy 49 Lights
440 Street Stripe
455 Oro De Amador
468 Hhap-R3
470 Ecrg-Oda-Dtsc
473 WATER RESERVOIR
560 Sewer Fund
570 Sewer Participt
580 Water Fund
590 Water Participt
650 Self-Insurance
706 Utility Deposit
714 Argonaut Lane
765 Kennedy Wheels
Total of all FUNDS
CITY of JACKSON
Budget Report for Revenues by FUND - Summary Report
For Calendar Period.: 12-25 Fiscal.: 06-26
Annual
Proforma

0.00 5,563,363.00
75,050.00

0.00 0.00

0.00 907,000.00

0.00 0.00

0.00 0.00
-3,452,171.00

0.00 3,468,260.00

0.00 0.00

0.00 Annual
Budget

0.00 5,563,363.00
75,050.00

0.00 0,00

0.00 0.00
o.oo

0.00 0.00
907,000.00

0.00 0,00

0.00 o.oo

0.00 0.00

0.00 0.00
0,00

0.00 3,160,171.00

0.00 3,468,260.00

0.00 0.00

0.00 0,00

0.00 Year-to-Date
Current Actual Actual

0.00 752,922.84

0.00 0.00

0.00 0.00
166,431.48

0.00 13,182.70
9,666.32

0.00 0.00

0.00 0.00
16,460.79

0.00 0.00

0.00 0.00
273,120.39

0.00 236,137.87
630.00
14,456.02

0.00 0.00

0.00 o.oo
1,937,233.67
85,835.39

51.49 3,694.87
1,249.61
242,800.16
983.05
3,000.00
6,923.82
374,730.01

97.60 66,849.43
60,508.80
3,614.26
130.09
7,898.01

0.00 141,943.67
8,605.09

0.00 0.00

24.06 116. 4 7
978,36

0.00 11,545.12
1,692,487.60
16,499.08
1,824,389.94
6,982.43
85,918.18

1. 48
364.43

11. 94
Pct(%)
.0
-34.8
-lH.4
.o
.o
.o
• 0
. 0
.o
.0
-41. 3
.o
• 0
.o
.0
.0
.0
.0
.0
.0
.0
.o
.0
.o
.0
.0
.0
• 0
. 0
-53.6
.0
-52.6
.o
.0
.o
.0
.0
6,561,502.00 13,173,844.00 1,483,008.41 6,585,468.11 -50.0 PAGE 001
ID# GLRR
CTL. JAC
Budget
Remaining

0.00 3,626,129.33
-10,785.39
-51. 4 9
-3,694.87
-1,249.61
-242,800.16
-983.05
-3,000.00
-6, 923.82
532,269.99
-97.60
-66,849.43
-60,508.80
-3,614.26
-130.09
-7,898.01

0.00 -141,943.67
-8,605.09

0.00 0.00

0.00 0.00
-24.06
-116.47
-978.36

0.00 -11,545.12
1,467,683.40
-16,499.08
1,643,870.06
-6,982.43
-85,918.18
-1.48
-364.43
-11.94
6,588,375.89

Page 19 of 122 ends

CITY OF JACKSON

REVENUES

SALES TAX RECEIPTS
2021/2022 202212023 2023/2024 2024/2025 2025/2026

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
July $145,895.80 $112,267.26 $109,201.79 $106,533.01 $110,702.79 August $81,028.43 $98,147.18 $108,940.05 $108,471.48 $83,476.22 September $99,795.65 $86,587.01 $103,723.93 $86,399.67 $78,398.87 October $134,811.18 $110,927.41 $101,546.73 $86,236.26 $93,520.39 November $98,206.71 $109,329.98 $32,544.03 $87,539.74 $108,058.11 December $87,658.12 $99,114.58 $80,801.35 $87,316.63 $81,001.67 January $97,917.04 $108,391.89 $89,705.33 $85,369.87
February $141,062.18 $110,545.03 $134,453.68 $124,308.59 March $80,615.48 $81,912.66 $85,821.17 $87,433.09
April $100,730.01 $93,418.98 $86,247.34 $89,353.50
May $122,027.75 $107,819.73 $127,571.24 $118,503.02
June $90,969.62 $86,825.10 $83,502.50 $83,864.27
Totals 1,280,717.97 1,205,286.81 1,144,059.14 1,151,329.13 555,158.05

TRANSIENT OCCUPANCY TAXES

ADDITIONAL ADDITIONAL ADDITIONAL
FY 2023/2024 2% INCLUDED 2024/2025 2% INCLUDED 2025/2026 2% INCLUDED 1st Quarter 196,063.01 39,212.60 140,189.09 28,037.82 140,876.76 28,175.35 2d Quarter 101,210.93 20,242.19 106,889.52 21,377.90 0.00 3d Quarter 92,386.41 18,477.28 141,889.52 28,377.90 0.00 4th Quarter 110,269.86 22,053.97 179,031.06 35,806.21 0.00 Totals 499,930.21 99,986.04 567,999.19 113,599.84 140,876.76 28,175.35 2/19/2026

Page 20 of 122 ends

CITY OF JACKSON

TREASURER'S REPORT
January 31, 2026

CASH IN BANK & INVESTMENTS
General Checking Account
Investments
Total Checking and Investments
$ 751,207.54
14,747,479.31

TOTAL CHECKING AND INVESTMENTS
Investments include LAIF, Ca/TRUST and Certificates of Deposit FUND

GENERAL FUND

RECREA T/ON FUND

SPECIAL FUNDS
Argonaut Heights Sewer Participation
CDBG Revolving (Housing)
CDBG Discretionary
Home Grant
Essential Services
Measure M
Recycling Promotion
RMRA
Local Transportation
H.E.S Signs
Parkland in Lieµ
Regional Parks
Local Traffic
Regional Traffic
Total Special Funds

GRANT & CAPITAL IMPROVEMENT FUNDS
South Ave Bridge Project
Pitt St. Bridge Project
Sidewalk Imp Prag
HWY 49 Lights
Street Striping
Oro de Amador
Park per Capita Grant
HHAP-R3 Grant

ECRG-ODA-DTSC
HHAP-R5 Grant
Water Reservoir
Total Capital Funds
5,719.94
60,557.31
135,056.75
1,611,087.07
765,375.02
997,591.02
10,556.33
82,739.58
399,194.74
14,417.06
873,979.30
36,817.32
951,228.37
(131,999.08)
(131,866.01)
(262.50)
(70,980.65)
2,720.08
13,605.34
(5,823.48)
(40,888.40)
(138,147.18)
(11,460.59)
(32,610.09)
15,498,686.85
15,498,686.85

CASH BALANCES
$ 842,524.91
5,944,319.81
(547,712.56)
*
*
*
*

Page 21 of 122 ends

* Pending reimbursements

Page 2 ends

ENTERPRISE FUNDS
Sewer
Sewer Participation
Water
Water Participation
Total Enterprise Funds

INTERNAL SERVICE
Self-Insurance

TRUST AND AGENCY FUNDS
Amador County Participation
Utility Deposits
Argonaut Lane
Kennedy Wheels
Total Trust and Agency Funds

TOTAL CASH BALANCE FOR ALL FUNDS
5,475,982.45
1,823,027.49
1,465,993.47
702,896.74
15,300.00
28,258.02
40,381.09
1,425.91
9,467,900.15
(293,710.48)
85,365.02
$ 15,498,686.85
The investment information provided in this report reflects the City's ability to meet expenditure requirements for the next six months.

Page 22 of 122 ends

REPORT.: 04/09/26
RUN .... : 04/09/26 TIME: 15:55
Run By.: Dalacie Blankenship
Revenue Description
------ - -----------------
* No Description *
100 General Fund
110 Recreation Fund
205 Argonaut Height
208 Cdbg Rev. (Hou)
209 Cdbg Discret.
212 Horne Pi
223 Fthb 2006
224 08 Fthb #4 729
225 Essential Serv
230 Measure M
240 Recycling Promo
245 Gas Tax Street
247 Rrnra - Rd Maint
260 Local Transport
265 Hes Signs
270 Park I/L-Rec.
271 Regional Parks
280 Slesf/Cops
285 Local Traffic
286 Regional Traff.
400 South Ave Brdg402 Pitt St. Bridge
413 Hwy 49 Lights
440 Street Stripe
455 Oro De Amador
468 Hhap-R3
470 Ecrg-Oda-Dtsc
473 WATER RESERVOIR
560 Sewer Fund
570 Sewer Participt
580 Water Fund
590 Water Participt
650 Self-Insurance
706 Utility Deposit
714 Argonaut Lane
765 Kennedy Wheels
Total of all FUNDS
CITY of JACKSON
Budget Report for Revenues by FUND - Summary Report
For Calendar Period. : 01-26 Fiscal.: 07-26
Annual Annual
Proforma Budget Current Actual
--------- ------------ ---------- ----------

0.00 0.00 0.00
5,563,363.00 5,563,363.00 502,726.28
75,050.00 75,050.00 0.00

0.00 0.00 52.77

0.00 0.00 555.52

0.00 o.oo 1,246.08

0.00 0.00 14,892.31

0.00 0.00 0.00

0.00 0.00 7,061.61
907,000.00 907,000.00 73,811.86

0.00 0.00 97. 40

0.00 0.00 10,596.93

0.00 0.00 11,554.47

0.00 0.00 3,683.11

0.00 o.oo 133,02

0.00 o.oo 8,063.63

0.00 0.00 36,817.32

0.00 0.00 12,789.67

0.00 0.00 8,776.36

0.00 o.oo 0.00

0.00 0.00 1,307.27

0.00 o.oo 2,522.75

0.00 0.00 174,922.21

0.00 0.00 25.10

0.00 0.00 133.00

0.00 0.00 0.00

0.00 0.00 24,577.65

0.00 0.00 0.00
-3,452,171.00 3,160,171.00 324,220.71

0.00 o.oo 16,819.87
3,468,260.00 3,468,260.00 257,819.45

0.00 0.00 6,481.29

0.00 0.00 13,485.58

0.00 0.00 0.00

0.00 0.00 372. 57

0.00 0.00 13.16
---------- -------------- --------------
6,561,502.00 13,173,844.00 1,515,558.95
:11:i------- ---:c1c--•- ;1::smm1••--
Year-to-Date
Actual Pct(%)
------------

0.00 .0
2,439,959.95 -43.9
85,835.39 -114. 4
104.26 . 0
4,250.39 .0
2,495.69 .0
257,692.47 .o
983.05 .o
3,000.00 .o
13,985.43 . 0
448,541.87 -49.5
195.00 .o
77,446,36 .0
72,063.27 .o
7,297.37 . 0
263 .11 . 0
15,961.64 .0
36,817.32 .o
154,733.34 .0
17,381.45 .0

0.00 .0
1,307.27 .0
2,522.75 .0
174,922.21 .o
4 9 .16 .o
249.47 ,0
978.36 . 0
24,577.65 . 0
11,545.12 . 0
2,016,708.31 -63. 8
33,318.95 .o
2,082,209.39 -60. 0
13,463.72 ,0
99,403.76 .o

1. 48 .o
737.00 .0

25.10 ,o
-------------
8,101,027.06 -61.5
--�------------
PAGE: 001
ID #: GLRR
CTL.: JAC
Budget
Remaining
---------------

0.00 3,123,403.05
-10,785.39
-104.26
-4,250.39
-2,495.69
-257,692,47
-983.05
-3,000.00
-13, 985.43
458,458.13
-195.00
-77,446.36
-72,063.27
-7,297.37
-263 .11
-15, 961. 64
-36,817.32
-154,733.34
-17,381.45

0.00 -1,307.27
-2,522.75
-174,922.21
-49.16
-249.47
-978.36
-24,577.65
-11, 545 .12
1,143,462.69
-33,318.95
1,386,050.61
-13,463.72
-99,403.76
-1. 48
-737.00
-25.10
------------
5,072,816.94 ------

Page 23 of 122 ends

REPORT. 04/09/26
RUN .... 04/09/26 TIME: 15:55
Run By. Dalacie Blankenship
Expenditure Description
100 General Fund
110 Recreation Fund
223 Fthb 2006
230 Measure M
240 Recycling Promo
245 Gas Tax Street
247 Rmra - Rd Maint
2B0 Slesf/Cops
400 South Ave Brdg402 Pitt St. Bridge
413 Hwy 49 Lights
455 Oro De Amador
468 Hhap-R3
470 Ecrg-Oda-Dtsc
473 WATER RESERVOIR
474 HHAPR-5
560 Sewer Fund
580 Water Fund
650 Self-Insurance
Total of all FUNDS
CITY of JACKSON
Budget Report for Expenditures by FUND - Summary Report For Calendar Period.: 01-26 Fiscal.: 07-26
Annual
Prof Budget
6625753.00
211351. 00

0.00 1084738.00

0.00 0.00

0.00 0.00
4389442.00
3908387.00

0.00 16219671. 00
Annual
Amended Budgt
6625753.00
211351.00

0.00 1084138. 00

0.00 0,00

0.00 0.00

0.00 0.00
4899835.00
3908387.00

0.00 16730064.00
Encumbrance
Balance

0.00 0.00

0.00 o.oo

0.00 0.00

0.00 0.00
Current
Actual
495863.88
5408.23

0.00 109859.27
o.oo
10596.93

0.00 0.00
20866.61
73553.78
10770 .11
810. 00
8923.46
49432.58
58 91.13
5468.75
296115.47
252066.66
38356.00
1383982.86
Year-to-Date
Actual Pct(%)
4505660.93
97069.99
229329.95
732122.15

0.00 90243.07
469957.24
125482.8B
28232.46
94399.13
245317.86
810. 00
72954. 91
138147.18
44155.01
16648.40
1744057.5B
2265299.59
115068.00
11014956.33

68.0 46.0
• 0

67.0 .0
.0
.0
.0
.0
.0
.0
.o
.0
.0
.0
.0

36.0 58.0
.0

66.0 PAGE: 001
ID#: GLER
CTL.: JAC
Unencumbered
Balance
2120092.07
114281. 01
-229329.95
352615.85

0.00 -90243.07
-469957.24
-125482.88
-28232. 4 6
-94399.13
-245317.86
-810.00
-72954.91
-138147.18
-44155.01
-16648.40
3155777,42
1643087.41
-115068. 00
5715107.67

Page 24 of 122 ends

CITY OF JACKSON

REVENUES

SALES TAX RECEIPTS
2021/2022 2022/2023 202312024 2024/2025 2025/2026

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
July $145,895.80 $112,267.26 $109,201.79 $106,533.01 $110,702.79 August $81,028.43 $98,147.18 $108,940.05 $108,471.48 $83,476.22 September $99,795.65 $86,587.01 $103,723.93 $86,399.67 $78,398.87 October $134,811.18 $110,927.41 $101,546.73 $86,236.26 $93,520.39 November $98,206.71 $109,329.98 $32,544.03 $87,539.74 $108,058.11 December $87,658.12 $99,114.58 $80,801.35 $87,316.63 $81,001.67 January $97,917.04 $108,391.89 $89,705.33 $85,369.87 $90,889.87 February $141,062.18 $110,545.03 $134,453.68 $124,308.59 March $80,615.48 $81,912.66 $85,821.17 $87,433.09
April $100,730.01 $93,418.98 $86,247.34 $89,353.50
May $122,027.75 $107,819.73 $127,571.24 $118,503.02
June $90,969.62 $86,825.10 $83,502.50 $83,864.27
Totals 1,280,717.97 1,205,286.81 1,144,059.14 1,151,329.13 646,047.92

TRANSIENT OCCUPANCY TAXES

ADDITIONAL ADDITIONAL ADDITIONAL
FY 2023/2024 2% INCLUDED 2024/2025 2% INCLUDED 2025/2026 2% INCLUDED 1st Quarter 196,063.01 39,212.60 140,189.09 28,037.82 140,876.76 28,175.35 2d Quarter 101,210.93 20,242.19 106,889.52 21,377.90 99,358.60 19,871.72 3d Quarter 92,386.41 18,477.28 141,889.52 28,377.90 0.00 4th Quarter 110,269.86 22,053.97 179,031.06 35,806.21 0.00 Totals 499,930.21 99,986.04 567,999.19 113,599.84 240�235.36 48,047.07 4110/2026

Page 25 of 122 ends

Permit Report
03/01/2026 - 03/31/2026
Permit # Permit Date Building
Permit Type
Description Parcel # Parcel
Address
Project Cost Total Fees
Group: Encroachment
10459 3/26/2026 Encroachment maintenance
work on
existing pole
044-100-009 501 Argonaut
Ln (Argonaut
High School)
493 $81.22
10455 3/20/2026 Encroachment This project
proposes to
access Pole
#1 for
splicing on N
MAIN ST.
020-172-021-
000
450 N MAIN
ST
1,500 $121.50
10454 3/19/2026 Encroachment Cut sidewalk
and replace
concrete to
install drain
044-390-016-
000
200 HILLSIDE
PL
500 $81.50
10449 3/13/2026 Encroachment New pass
through
driveway
approach 22'
long
044-360-008-
000
10340

SPUNN RD
4,000 $221.52
6,493 $505.74
Group Total: 4

Page 26 of 122 ends

Group: Mechanical
10460 3/31/2026 Mechanical HVAC
Changeout
020-580-014-
000
975

PONDEROSA
ST
12,000 $245.10
10445 3/12/2026 Mechanical LIKE FOR
LIKE -

REPLACE

FURNACE
044-372-007-
000
195

TERRACE

VIEW CIR
4,328 $236.56
10441 3/5/2026 Mechanical HVAC
Replacement
044-352-013-
000
210

WESTVIEW
DRIVE
8,500 $237.11
10439 3/4/2026 Mechanical Furnace
changeout
only
020-191-006-
000
215 N MAIN
ST
5,000 $236.65
29,828 $955.42
Group Total: 4
Group: Miscellaneous
10452 3/18/2026 Miscellaneous Install
crickets to
eliminate
ponding
water and
promote
positive
drainage
020-247-012-
000
2 Main Street 2,500 $211.70
10444 3/6/2026 Miscellaneous New stucco
for bldgs 603,
611, 619, &
583. Change
out electrical
panel for 603,
611, 619.
020-382-006-
000
603 STATE
HWY 49
20,000 $747.50
22,500 $959.20
Group Total: 2
Group: Plumbing
10443 3/5/2026 Plumbing Replace
water heater
020-301-031-
000
322

BROADWAY
2,300 $236.50
10438 3/2/2026 Plumbing replace
approximately
160 feet of
sewer line
020-198-019-
000
130 CHURCH
ST
21,450 $338.02
23,750 $574.52
Group Total: 2

Page 27 of 122 ends

Group: Reroof
10458 3/24/2026 Reroof Tear off roof
and install
new shingles
020-355-004-
000
450

SARGENT
AVE
16,000 $349.80
10456 3/23/2026 Reroof complete reroof020-040-016-
000
1436

JACKSON

GATE RD
7,000 $331.50
10453 3/18/2026 Reroof Full Roof
Replacement
of 73 Sqares
of new comp
shingles that
meet Title 24
(GAF HDZ
RS)
020-120-012-
000
836 STATE
HWY 49/088
61,500 $471.36
10447 3/12/2026 Reroof roof tear off 044-460-017-
000
1672

TUNNEL HILL
DR
25,000 $371.63
10442 3/5/2026 Reroof Roof
Replacement
044-352-013-
000
210

WESTVIEW
DRIVE
11,000 $337.68
120,500 $1,861.97
Group Total: 5
Group: Window Replacement
10446 3/12/2026 Window
Replacement
remove and
replace 5 fullframe
windows and
1 full-frame
entry door in
stucco
044-440-017-
000
10549

RIDGECREST
DR
27,733 $734.85
27,733 $734.85
Group Total: 1
230,804 $5,591.70
Total Records: 18

Page 28 of 122 ends

JACKSON FIRE DEPARTMENT CALL TOTALS
MARCH 2026
Total Calls Percentage _
Public Assistance
Fire Related
Hazardous Condition
Traffic Collisions
Medical Calls
44 13
2 12
24%
7%
1%
6%
Code 2
Code 3
Staging Req’d
29 85
1 15%
46%
1%
Total calls for month – 186
Monthly average # of calls per day – 6
Annual average # of calls per day – 5.44
Annual total as of 3/31/2026 – 490 an 8.92% decrease
Monthly # of calls outside of City of Jackson – 42 calls or 23% Annual total of calls outside of City of Jackson – 92 calls or 19% Comparison to 2025 –
Total calls for March 2025 – 194
Monthly Average # of calls per day in March 2025 – 6.28 Total calls Year to Date 2025 – 538
Total calls for 2025 – 2,043

Page 29 of 122 ends

JACKSON FIRE DEPARTMENT
33 Broadway, Jackson, CA 95642 - voice (209) 223-1646 - fax (209) 223-3141 - [email protected] Station 131 - 175 Main Street, Jackson, CA 95642 - (209) 223-2147 Station 132 - 10600 Argonaut Drive, Jackson, CA 95642 - (209) 223-9039 Personnel Name Jan Feb Mar Total
Bacchi-Monroy, Elijah 18 0 15 33
Berschens, Kyle 10 31 21 62
Chadwick, Brennan 20 0 1 21
Craig, Roc 59 52 66 177
DiGirolamo, Francis 54 55 58 167
DiGirolamo, Jesse 27 51 46 124
Eggers, Samantha 18 18 19 55
Fishback, Dale 3 3 8 14
Fishback, Daniel 36 0 0 36
Fishback, Jason 3 3 0 6
Flosi, Sonny 26 8 22 56
Gilmore, Brian 2 3 4 9
Greathouse, Robert 0 0 1 1
Gregerman, Katelyn 16 40 57 113
Hebel, Lindsay 44 53 60 157
Heliker, Zachary 11 21 12 44
Johnson, Jeremy 0 0 1 1
Judd, Kyle 0 0 32 32
Kinzer, Marissa 20 14 14 48
Kowalczyk, Cory 0 4 6 10
Mondani, Joseph 37 55 81 173
Pidgeon, Ryan 7 12 12 31
Ryder, Dylan 25 37 19 81
Sharp, Scott 2 4 2 8
Total Calls for 2026 = 490
149
155
186
164
180
196
161
184
168
152
174
156
159
150
199

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

TOTAL CALLS BY MONTH
2026 2025

Page 30 of 122 ends

Incident List by Alarm Date/Time (NERIS)
Created: February 3, 2026 at 01:38:40
Last Updated: April 7, 2026 at 23:05:07

Page 31 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
6233
3/1/
26 07:5
1 14550 Surrey
Place
Airmedical transport N\A
26-
6254
3/1/
26 10:1
7 20 Rollingwood
Drive
No appropriate choice
(medical response)
N\A
26-
6281
3/1/
26 15:5
7 811 Court Street No appropriate choice
(medical response)
N\A
26-
6288
3/2/
26 17:1
2 10355 Wicklow
Way
Unconscious victim N\A
26-
6318
3/2/
26 08:2
8 451 Sutter Hill
Road
Breathing problems N\A
26-
6353
3/2/
26 14:0
0 15 Bryson Drive Diabetic problems N\A
26-
6376
3/2/
26 21:0
9 1029 N Main
Street
Smoke investigation Smoke from non-hostile source (Smoke scare)
26-
6383
3/2/
26 23:2
4 13525 Running
Gold Road
Breathing problems N\A
26-
6391
3/2/
26 23:2
5 12854 Murietta
Lane
Hemorrhage / laceration N\A
265-
6418
3/3/
26 09:4
7 811 Court Street Altered mental status N\A
26-
6419
3/3/
26 10:0
3 10470 Buena
Vista Drive
Lift assist Fall
26-
6459
3/3/
26 12:5
3 1029 N Main
Street
Lift assist N\A
26-
6470
3/3/
26 13:5
2 2 N CA-49
Highway
Motor vehicle collision N\A
26-
6516
3/4/
26 00:2
0 1700 Tunnel Hill
Drive
Medical alarm N\A
26-
6521
3/4/
26 06:2
1 1300 Jackson
Gate Road
Motor vehicle collision N\A
26-
6554
3/4/
26 12:3
9 850 N Highway
CA-49
Breathing problems N\A
26-
6558
3/4/
26 13:3
7 10776 Argonaut
Lane
Fall N\A
Details

Page 32 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
6566
3/4/
26 15:0
9 20 Rollingwood
Drive
Lift assist N\A
260-
6592
3/4/
26 19:3
8 309 Anita Street Cardiac arrest Citizen assist / service call 26-
6599
3/4/
26 20:3
6 10162 Amador
Street
Overpressure, rupture
without fire
Citizen assist / service call
Other Alarm
26-
6620
3/5/
26 09:1
8 493 Center
Street
Fall N\A
26-
6728
3/6/
26 09:5
4 12030 Industry
Boulevard
Breathing problems N\A
26-
6796
3/6/
26 18:0
1 12110 Industry
Boulevard
Altered mental status N\A
26-
6846
3/7/
26 10:4
3 10460 Buena
Vista Drive
Lift assist N\A
26-
6858
3/7/
26 12:4
0 31 N State
Highway 49-88
No appropriate choice
(medical response)
N\A
26-
6865
3/7/
26 13:5
8 11980 State
Highway 88
Citizen assist / service call N\A
26-
6872
3/7/
26 14:1
8 300 New York
Ranch Road
Unknown problem
(medical)
N\A
26-
6919
3/7/
26 23:2
1 220 Broadway Fall N\A
26-
6943
3/8/
26 11:3
1 223 New York
Ranch Road
Hemorrhage / laceration N\A
26-
6958
3/8/
26 12:5
2 11261 Prospect
Drive
Citizen assist / service call N\A
26-
6982
3/8/
26 16:2
2 300 New York
Ranch Road
Breathing problems N\A
26-
6986
3/8/
26 16:5
7 14000 Sutter
Creek Road
Motor vehicle collision Other false call
26-
6992
3/8/
26 19:0
0 223 New York
Ranch Road
Fall N\A
26-
6998
3/8/
26 20:1
4 10902 Highway
49 Motor vehicle collision N\A
Details

Page 33 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
6642
3/5/
26 11:1
6 811 Court Street Unknown problem
(medical)
N\A
26-
6663
3/5/
26 14:2
9 10355 Wicklow
Way
Altered mental status N\A
26-
6665
3/5/
26 14:5
4 220 Broadway Chest pain (non-trauma) N\A
26-
6685
3/5/
26 17:4
9 146 Gordon
Place
Altered mental status Stroke / CVA
Unknown problem (medical)
26-
6695
3/5/
26 19:5
0 223 New York
Ranch Road
Lift assist N\A
26-
6700
3/5/
26 20:0
8 417 McGee
Avenue
Pregnancy / childbirth Hemorrhage / laceration
26-
TCU35
33 3/6/
26 14:0
1 881 Barbara
Lane
Chimney fire N\A
26-
6667
3/5/
26 15:0
8 20 Rollingwood
Drive
Lift assist No appropriate choice (medical response)
26-
6697
3/5/
26 19:5
5 1029 N Main
Street
Fall N\A
26-
6721
3/6/
26 07:4
2 20 Rollingwood
Drive
Lift assist N\A
26-
7027
3/9/
26 07:4
1 300 New York
Ranch Road
Medical alarm N\A
26-
7030
3/9/
26 08:1
1 20 Rollingwood
Drive
Lift assist N\A
26-
7043
3/9/
26 09:5
0 1355 Jackson
Gate Road
Breathing problems N\A
26-
7089
3/9/
26 15:0
5 155 Placer Drive Heart problems N\A
26-
7106
3/9/
26 17:3
3 13575 Running
Gold Road
Other false call Fire / smoke alarm
Smoke from non-hostile source (Smoke
scare)
26-
7109
3/9/
26 18:3
3 20 Rollingwood
Drive
Unknown problem
(medical)
N\A
Details

Page 34 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
7110
3/9/
26 18:4
0 10708 State
Highway 49-88
Breathing problems N\A
26-
7116
3/9/
26 06:0
3 811 Court Street Breathing problems N\A
26-
7149
3/10
/26
06:1
1 451 Sutter Hill
Road
Accidental alarm Cancelled
26-
7155
3/10
/26
13:0
1 1110 Broadway Lift assist N\A
26-
7172
3/10
/26
14:5
9 300 New York
Ranch Road
Sick case No appropriate choice (medical response)
Unknown problem (medical)
26-
7186
3/10
/26
17:3
7 10527
Ridgecrest Drive
Citizen assist / service call N\A
26-
7189
3/10
/26
17:4
8 811 Court Street Altered mental status Breathing problems 26-
7195
3/10
/26
18:5
7 10527
Ridgecrest Drive
Malfunctioning alarm N\A
26-
7227
3/11
/26
07:0
6 300 New York
Ranch Road
Hemorrhage / laceration N\A
26-
7239
3/11
/26
08:0
2 1029 N Main
Street
Lift assist N\A
26-
7251
3/11
/26
10:2
9 817 Court Street Chest pain (non-trauma) N\A
26-
7264
3/11
/26
11:5
4 817 Court Street Well person check N\A
26-
7284
3/11
/26
13:3
6 35 Main Street Headache N\A
26-
7286
3/11
/26
13:5
5 223 New York
Ranch Road
Sick case Chest pain (non-trauma)
Nausea / Vomiting
26-
7296
3/11
/26
14:4
1 231 Kern Street Lift assist N\A
26-
7301
3/11
/26
15:4
4 9611 Summit
Place
Lift assist Well person check
26-
7314
3/11
/26
17:4
9 155 Placer Drive Fall N\A
Details

Page 35 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
7403
3/12
/26
15:2
4 12408 Kennedy
Flat Road
Breathing problems N\A
26-
7418
3/12
/26
16:5
5 10853 Sutter
Circle
Lift assist N\A
26-
7432
3/12
/26
18:5
1 811 Court Street Chest pain (non-trauma) N\A
26-
7450
3/12
/26
22:3
5 110 Cottage
Place
Citizen assist / service call N\A
26-
7456
3/13
/26
01:3
0 811 Court Street Abdominal pain /
problems
N\A
26-
7461
3/13
/26
06:1
2 425 N Main
Street
Citizen assist / service call N\A
26-
7469
3/13
/26
08:4
4 811 Court Street No appropriate choice
(medical response)
N\A
26-
7480
3/13
/26
10:3
1 155 Placer Drive No appropriate choice
(medical response)
N\A
26-
7494
3/13
/26
13:1
5 12010 Industry
Boulevard
Malfunctioning alarm Cancelled
26-
7499
3/13
/26
13:3
0 223 New York
Ranch Road
Back pain (non-trauma) N\A
26-
7464
3/13
/26
22:4
3 20 Rollingwood
Drive
Altered mental status N\A
26-
7615
3/14
/26
12:5
2 300 New York
Ranch Road
Medical alarm N\A
26-
7629
3/14
/26
15:4
9 41 Shopping
Drive
Medical alarm Accidental alarm
26-
7634
3/14
/26
17:4
2 811 Court Street Fire / smoke alarm Malfunctioning alarm 26-
7644
3/14
/26
19:1
3 20 Rollingwood
Drive
Medical alarm Accidental alarm
26-
7672
3/15
/26
05:3
8 520 Stasal
Avenue
Altered mental status Fall
26-
7212
3/10
/26
23:4
4 1029 N Main
Street
Altered mental status Breathing problems
26-
7696
3/15
/26
12:0
5 1025 N Main
Street
Fall Industrial accident / inaccessible incident /
other entrapment (non-vehicle)
Details

Page 36 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
7696
3/15
/26
12:0
5 1025 N Main
Street
Fall Other traumatic injury
26-
7713
3/15
/26
14:4
2 300 New York
Ranch Road
Lift assist N\A
26-
7751
3/15
/26
22:1
2 20 Rollingwood
Drive
Lift assist N\A
26-
7770
3/16
/26
07:1
7 231 Kern Street Lift assist N\A
26-
7810
3/16
/26
12:4
1 811 Court Street Altered mental status N\A
26-
7816
3/16
/26
13:4
6 155 Placer Drive Chest pain (non-trauma) N\A
26-
7819
3/16
/26
14:0
2 155 Placer Drive No appropriate choice
(medical response)
N\A
26-
7854
3/16
/26
18:1
3 451 Sutter Hill
Road
Cancelled N\A
26-
7867
3/16
/26
20:0
2 11 Rose Lane Chest pain (non-trauma) N\A
26-
7882
3/17
/26
01:4
2 13740 Running
Gold Road
Chest pain (non-trauma) N\A
26-
7887
3/17
/26
05:2
8 2053 Thomas
Drive
Nausea / Vomiting N\A
26-
7926
3/17
/26
13:1
2 811 Court Street Nausea / Vomiting N\A
26-
7934
3/17
/26
13:4
5 8950 Butte
Mountain Lane
W
Vegetation / grass fire N\A
26-
7952
3/17
/26
16:1
2 240 Hill Street No appropriate choice
(medical response)
N\A
26-
7953
3/17
/26
16:2
9 12110 Industry
Boulevard
Unknown problem
(medical)
N\A
26-
7989
3/18
/26
03:5
4 159 Detert Lane Chest pain (non-trauma) N\A
26-
7997
3/18
/26
06:0
6 20 Rollingwood
Drive
Unknown problem
(medical)
N\A
26-
8184
3/19
/26
16:5
4 108 Circle Drive Powered mobility device
fire
N\A
Details

Page 37 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
8123
3/19
/26
07:5
9 811 Court Street Unconscious victim Breathing problems 26-
8143
3/19
/26
11:0
6 20 Rollingwood
Drive
Lift assist N\A
26-
8144
3/19
/26
11:1
1 811 Court Street Fall N\A
26-
8151
3/19
/26
13:2
5 1650 Goose
Creek Road
Citizen assist / service call N\A
26-
8153
3/19
/26
13:4
0 811 Court Street Fall N\A
26-
8162
3/19
/26
14:5
3 17024 Butte
Mountain Road
Altered mental status N\A
26-
8172
3/19
/26
15:3
9 6340 Stony
Creek Road
Lift assist N\A
26-
8175
3/19
/26
16:0
9 851 Highway 49 Psychological / behavior
issues
N\A
26-
8196
3/19
/26
17:5
5 701 New York
Ranch Road
Choking N\A
26-
8223
3/19
/26
20:0
0 10708 State
Highway 49-88
Psychological / behavior
issues
Heart problems
26-
8247
3/20
/26
04:1
4 300 New York
Ranch Road
Fall N\A
26-
8248
3/20
/26
04:4
1 155 Placer Drive Fall N\A
26-
8301
3/20
/26
12:2
3 10877
Conductor
Boulevard
Citizen assist / service call N\A
26-
8313
3/20
/26
14:3
0 301 Clinton
Road
Altered mental status Fall
26-
8325
3/20
/26
16:2
4 1029 N Main
Street
Lift assist N\A
26-
8346
3/20
/26
17:5
8 67 Ridge Road Motor vehicle collision N\A
26-
8382
3/21
/26
00:0
8 125 Broadway No appropriate choice
(medical response)
N\A
Details

Page 38 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
8405
3/21
/26
09:2
4 31 N State
Highway 49-88
Citizen assist / service call N\A
2-8412 3/21
/26
11:1
2 155 Main Street Heat / cold exposure N\A
26-
8431
3/21
/26
12:4
8 42 Summit
Street
No appropriate choice
(medical response)
Altered mental status
Fall
26-
8470
3/21
/26
18:0
0 150 Clinton
Road
Altered mental status N\A
26-
8474
3/21
/26
00:0
0 1106 N Main
Street
Electrical hazard / short
circuit
N\A
26-
8483
3/21
/26
20:4
9 811 Court Street Nausea / Vomiting N\A
26-
8510
3/22
/26
07:5
6 175036 Clinton
Road
Smoke investigation N\A
26-
8573
3/22
/26
04:5
2 Highway CA-40 Motor vehicle collision N\A
26-
8600
3/22
/26
19:0
7 155 Placer Drive Fall N\A
26-
8605
3/22
/26
20:5
8 20 Rollingwood
Drive
Breathing problems N\A
26-
8618
3/23
/26
02:5
1 300 New York
Ranch Road
Breathing problems N\A
26-
8505
3/22
/26
04:3
3 300 New York
Ranch Road
Abdominal pain /
problems
N\A
26-
8107
3/19
/26
00:0
4 11980 State
Highway 88
Utility infrastructure fire N\A
26-
8115
3/19
/26
01:4
8 240 Hill Street No appropriate choice
(medical response)
N\A
26-
8643
3/23
/26
10:1
6 151 Shopping
Drive
Confined cooking /
appliance fire
N\A
26-
8925
3/25
/26
14:2
1 1110 Broadway Lift assist N\A
26-
8927
3/25
/26
15:1
4 1110 Broadway Lift assist N\A
Details

Page 39 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
8929
3/25
/26
16:1
1 153 Bright
Avenue
Breathing problems N\A
26-
8942
3/25
/26
19:1
9 529 S 49
Highway
Southbound
Breathing problems Headache
26-
8949
3/25
/26
21:3
3 16003 Sutter
Creek Road
Motor vehicle collision
extrication / entrapment
N\A
26-
8955
3/26
/26
03:3
8 810 Court Street No appropriate choice
(medical response)
N\A
26-
8968
3/26
/26
09:4
4 1110 Broadway Lift assist N\A
26-
8970
3/26
/26
10:1
6 20 Rollingwood
Drive
Altered mental status N\A
26-
8987
3/26
/26
14:2
5 1110 Broadway Lift assist N\A
26-
8997
3/26
/26
15:3
8 14219 Old CA-49
Highway
Motor vehicle collision
extrication / entrapment
N\A
26-
9008
3/26
/26
17:3
5 223 New York
Ranch Road
Chest pain (non-trauma) N\A
26-
9001
3/26
/26
15:4
2 501 Argonaut
Lane
Motor vehicle collision N\A
26-
9009
3/26
/26
18:4
2 300 New York
Ranch Road
Breathing problems N\A
26-
9016
3/26
/26
20:1
1 20 Rollingwood
Drive
Fall N\A
26-
9040
3/27
/26
07:4
9 134 Erinn Place Sick case N\A
26-
9073
3/27
/26
13:2
0 10877
Conductor
Boulevard
Citizen assist / service call N\A
26-
9082
3/27
/26
15:4
4 10801 Highway
CA-49
Motor vehicle collision N\A
26-
9104
3/27
/26
18:3
2 125 Broadway Fall N\A
26-
9192
3/28
/26
23:2
6 200 S State
Highway 49
Smoke from non-hostile
source (Smoke scare)
N\A
Details

Page 40 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
9203
3/29
/26
01:5
7 900 Broadway Person in distress Citizen assist / service call 26-
8652
3/23
/26
10:3
2 Gas alarm N\A
26-
8659
3/23
/26
11:0
8 811 Court Street Altered mental status N\A
26-
8664
3/23
/26
11:3
1 1150 Jackson
Gate Road
Citizen assist / service call N\A
26-
8673
3/23
/26
12:0
3 12594 Kennedy
Flat Road
Citizen assist / service call N\A
26-
8687
3/23
/26
13:3
5 223 New York
Ranch Road
Fall N\A
26-
8708
3/23
/26
16:1
2 300 New York
Ranch Road
Lift assist N\A
26-
8724
3/23
/26
19:3
2 223 New York
Ranch Road
Abdominal pain /
problems
N\A
26-
8731
3/23
/26
21:2
2 811 Court Street Abdominal pain /
problems
N\A
26-
8738
3/24
/26
01:2
1 300 New York
Ranch Road
Breathing problems N\A
26-
8750
3/24
/26
07:5
9 20 Rollingwood
Drive
Stroke / CVA N\A
26-
8817
3/24
/26
16:3
2 125 Peek Street Citizen assist / service call N\A
26-
8823
3/24
/26
18:0
6 501 Argonaut
Lane
Smoke investigation N\A
26-
8849
3/24
/26
21:5
0 150 Clinton
Road
Unknown problem
(medical)
N\A
26-
9242
3/29
/26
13:3
3 200 Mission
Boulevard
Airmedical transport N\A
26-
9293
3/29
/26
19:5
0 223 New York
Ranch Road
Altered mental status N\A
26-
9300
3/29
/26
20:4
8 Highland Dr Motor vehicle collision N\A
26-
9321
3/29
/26
06:0
5 300 New York
Ranch Road
Fall N\A
Details

Page 41 of 122 ends

Incide
nt
Numb
er
Ons
et
Dat
e
Ons
et
Tim
e
Street
Address
Incident Type Additional Incident Type(s)
26-
9369
3/30
/26
15:3
5 11974 State
Highway 88
Stroke / CVA N\A
26-
9408
3/30
/26
22:4
5 240 Hill Street Well person check N\A
26-
9410
3/30
/26
23:2
2 6200 Stony
Creek Road
Abdominal pain /
problems
N\A
26-
9419
3/31
/26
03:1
8 724 Pitt Street Breathing problems N\A
26-
9424
3/31
/26
07:1
7 811 Court Street Unknown problem
(medical)
N\A
26-
TCU4781
3/31
/26
14:3
8 10641 CA-49
Highway
Motor vehicle collision N\A
26-
9472
3/31
/26
15:1
7 1029 N Main
Street
Lift assist N\A
26-
9468
3/31
/26
19:4
2 500 State
Highway 49
Other false call Cancelled
26-
9499
3/31
/26
19:4
4 500 State
Highway 49
Vehicle fire - passenger Other false call
26-
9510
3/31
/26
21:4
7 1106 N Main
Street
Lift assist N\A
26-
7240
3/11
/26
08:0
8 231 Kern Street Cancelled N\A
26-
9275
3/29
/26
17:1
3 223 New York
Ranch Road
Chest pain (non-trauma) N\A
26-
7481
3/13
/26
10:2
2 155 Placer Drive Unknown problem
(medical)
N\A
Details

Page 42 of 122 ends

Jackson Police Department
To: Honorable Mayor and Members of City Council
From: Christopher Mynderup, Chief of Police
Subject: Monthly Activity Report – March 2026
Date: April 1, 2026
Total Number of Incidents 982
Calls for Service 236
Officer Initiated Incidents 746
Police Reports 85
Arrests 27 (18 Misdemeanor, 8 Felony)
Traffic Collisions 4 (2 non-injury, 2 hit & run)
Assault & Battery 0
Assault w/deadly weapon 0
Disturbance of the Peace 37
Public Intoxication (Drugs/Alcohol) 0
Driving Under the Influence 5
Child Abuse Investigations 4
Elder/Dependent Adult Abuse Investigations 0
Sex Assault Crimes 1
Missing Persons 0
Domestic Incidents 5 (2 arrests)
Coroner’s Case 0
Mental Health Detention 1

Page 43 of 122 ends

Burglary 0
Robbery 0
Grand/Petty Theft 5
Vandalism 3
Vehicle Theft 2
Arson 0
Resisting Arrest 1

Drugs & Paraphernalia Possession Cites/Arrests 5
Traffic Stops 268 (49 citations: 43 infractions 6 misdemeanor) Warrant Cites/Arrests 6
Security Checks 334
School Related Calls 11
Transient related contacts 51
Illegal camping cites/arrests 0

Total Incidents Year to Date: 3114
Total Calls for Service YTD: 736
Total Officer Initiated YTD: 2378
Comparison to 2025
Total Incidents for March 2025 831
Total Calls for Service March 2025 281
Total Officer Initiated March 2025 550
Total YTD Incidents for 2025 2352
Total YTD Calls for Service for 2025 833
Total YTD Officer Initiated incidents 2025 1519

Page 44 of 122 ends

To:

From:

Date:

Subject:

DISCUSSION

CITY OF JACKSON
Council Meeting Memorandum
Honorable Mayor and Members of the City Council
Matt Ospital, City Engineer �S{)
April 6, 2026
Main Street Maintenance Project
All contract items of work for the Main Street Maintenance Project have been completed in substantial compliance with the plans, specifications, codes, and standards of the City. All work was determined complete on November 10, 2025.

Final Project Costs are as follows:

Original Contract Amount
Change Orders
Final Contract Amount
$ 117,298.80
$ 0.00
$ 117,298.80

RECOMMENDATION
I hereby recommend that the City Council, by resolution, accept this work as complete and authorize filing of the Notice of Completion.

Enclosures:

Notice of Completion
Resolution

Page 45 of 122 ends

Recording requested by:

CITY OF JACKSON

OFFICE OF THE CITY ENGINEER
_______________________________
When recorded, mail to:

City Manager
City of Jackson
33 Broadway
Jackson, CA 95642

NOTICE OF COMPLETION

CITY OF JACKSON
NOTICE IS HEREBY GIVEN of the completion of a Work of Improvement as follows:

Date of Completion: November 10, 2025
Name and Address of the Owner: City of Jackson, 33 Broadway, Jackson, CA 95642 Nature of the Interest or Estate of the Owner: Owner in fee simple.

Description of the Site: Main Street Maintenance Project Name and Address of the Contractor for the above Work of Improvement: American Pavement Systems, Inc., 1012 11th Street, Suite 1000, Modesto, CA 95354.

General Statement of Kind of Work Done or Materials Furnished: Micro-surfacing of approximately 44,120 sf and striping improvements.

CITY OF JACKSON – OWNER
By____________________________________
Carl P. Simpson, City Manager
CARL P. SIMPSON declares:

I am the City Manager of the City of Jackson, the municipal corporation that executed the foregoing notice as owner of the aforesaid interest or estate in the property therein described; that I make this verification on behalf of said municipal corporation; that I have read this Notice of Completion and know the contents thereof, and that the facts stated therein are true.

I declare under penalty of perjury that the foregoing is true and correct. Executed at Jackson, California this 13th day of April 2026.
_______________________________________
Carl P. Simpson, City Manager

Page 46 of 122 ends

RESOLUTION NO. 2026-10

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

JACKSON ACCEPTING THE COMPLETION OF THE MAIN

STREET MAINTENANCE PROJECT, AND FILING A NOTICE

OF COMPLETION AND AUTHORIZING RECORDATION

THEREFORE
WHEREAS, the contractor of work, American Pavement Systems, Inc., completed all work according to the plans and specifications on November 10, 2025; and WHEREAS, the improvements consisted of micro-surfacing of approximately 44,120 sf and striping improvements; and
WHEREAS, the improvements have been completed to the satisfaction of the City Engineering Department.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Jackson does hereby accept the completed public improvements and authorizes the City Clerk to file a Notice of Completion with the Amador County Recorder.

The foregoing resolution was duly passed and adopted by the City Council of the City of Jackson at a regular meeting on the 13th day of April 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF JACKSON
______________________________________
Chad Simmons, Mayor
ATTEST:
______________________________________
John Georgette, City Clerk

Page 47 of 122 ends

CITY OF JACKSON
City Council Memorandum
To: Honorable Mayor and Members of the City Council
From: Matt Ospital, City Engineer
Date: April 8, 2026
Subject: 2026 Sewer Improvement – Project A
Background
The City of Jackson conducted the bid opening for the 2026 Sewer Improvement – Project A at 10:00 a.m. on April 8, 2026. The City received two bids for the project as follows:

Contractor Total Bid
Moyle Excavation, Inc. $514,442.25
Campbell Construction $530,082.50

Our office has reviewed the bid package and found no discrepancies.

Recommendation
Based upon the attached bid summary, I hereby recommend the City of Jackson award the contract to Moyle Excavation, Inc. for $514,442.25, the total bid price.

Attachment:

Bid Summary

Page 48 of 122 ends

$/UNIT TOTAL $/UNIT TOTAL $/UNIT TOTAL
1 Locate & Protect Existing Utilities LS 1 $15,000.00 $15,000.00 $58,500.00 $58,500.00 $10,900.00 $10,900.00 2 Sheeting & Shoring LS 1 $10,000.00 $10,000.00 $31,175.00 $31,175.00 $20,000.00 $20,000.00 3 6-Inch Diameter Main PVC (SDR 35) LF 1,455 $250.00 $363,750.00 $197.40 $287,217.00 $236.00 $343,380.00 4 Sanitary Sewer Manhole EA 7 $7,500.00 $52,500.00 $9,636.00 $67,452.00 $9,900.00 $69,300.00 5 Sanitary Sewer Cleanout EA 1 $2,500.00 $2,500.00 $1,600.00 $1,600.00 $2,300.00 $2,300.00 6 Connect to Existing Manhole EA 1 $5,000.00 $5,000.00 $4,100.00 $4,100.00 $3,200.00 $3,200.00 7 Connect to Existing Sewer Main EA 1 $3,500.00 $3,500.00 $2,830.00 $2,830.00 $3,200.00 $3,200.00 8 Reconnect Sewer Lateral EA 9 $2,500.00 $22,500.00 $1,635.00 $14,715.00 $1,400.00 $12,600.00 9 Sewer Post Television Inspection LS 1 $5,000.00 $5,000.00 $11,500.00 $11,500.00 $9,600.00 $9,600.00 10 Sewer Abandonment LS 1 $10,000.00 $10,000.00 $6,475.00 $6,475.00 $7,400.00 $7,400.00 11 2” Asphalt Concrete Grind SF 5,475 $2.50 $13,687.50 $2.27 $12,428.25 $1.90 $10,402.50 12 2” Asphalt Concrete TONS 70 $300.00 $21,000.00 $235.00 $16,450.00 $540.00 $37,800.00 TOTALS $524,437.50 $514,442.25 $530,082.50
ENGINEER'S ESTIMATE MOYLE EXCAVATION, INC. CAMPBELL CONSTRUCTION

CITY OF JACKSON
2026 SEWER IMPROVEMENT - PROJECT A

BID SUMMARY
BID OPENING: APRIL 8, 2026 at 10:00 A.M.

ITEM DESCRIPTION UNITS QTY

Page 49 of 122 ends

Resolution No. 2026-11

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF JACKSON AWARDING THE CONSTRUCTION
CONTRACT FOR THE 2026 SEWER IMPROVEMENT –
PROJECT A TO MOYLE EXCAVATION, INC.

WHEREAS, the City of Jackson conducted the bid opening for the 2026 Sewer Improvement – Project A at 10:00 a.m. on April 8, 2026; and WHEREAS, the City received two bids for the project; and WHEREAS, no discrepancies were found in the bid review; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Jackson hereby awards the contract to Moyle Excavation, Inc. in the amount of $514,442.25.

The foregoing resolution was duly introduced and adopted by the City Council of the City of Jackson on the 13th day of April 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF JACKSON
_________________________________
Chad Simmons, Mayor

Attest:
____________________________
John Georgette, City Clerk

Page 50 of 122 ends

CITY OF JACKSON
City Council Memorandum
To: Honorable Mayor and Members of the City Council
From: Matt Ospital, City Engineer
Date: April 8, 2026
Subject: 2026 Sewer Improvement – Project B
Background
The City of Jackson conducted the bid opening for the 2026 Sewer Improvement – Project B at 10:00 a.m. on April 8, 2026. The City received two bids for the project as follows:

Contractor Total Bid
The Trenchless Co. $195,330.00
Express Sewer & Drain $207,225.00

Our office has reviewed the bid package and found no discrepancies.

Recommendation
Based upon the attached bid summary, I hereby recommend the City of Jackson award the contract to The Trenchless Co. for $195,330.00, the total bid price.

Attachment:

Bid Summary

Page 51 of 122 ends

$/UNIT TOTAL $/UNIT TOTAL $/UNIT TOTAL
1 Locate & Protect Existing Utilities LS 1 $5,000.00 $5,000.00 $3,000.00 $3,000.00 $5,000.00 $5,000.00 2 Sheeting & Shoring LS 1 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $4,000.00 $4,000.00 3 4-Inch Diameter Main PVC (SDR 35) LF 21 $400.00 $8,400.00 $500.00 $10,500.00 $525.00 $11,025.00 4 Sanitary Sewer Manhole EA 1 $7,500.00 $7,500.00 $15,000.00 $15,000.00 $14,500.00 $14,500.00 5 Sanitary Sewer Cleanout EA 1 $2,500.00 $2,500.00 $3,500.00 $3,500.00 $3,100.00 $3,100.00 6 Sanitary Sewer 2-Way Cleanout EA 2 $2,500.00 $5,000.00 $2,750.00 $5,500.00 $3,500.00 $7,000.00 7 Connect to Existing Sewer EA 1 $3,500.00 $3,500.00 $1,250.00 $1,250.00 $2,200.00 $2,200.00 8 Sewer Lateral EA 3 $3,500.00 $10,500.00 $7,500.00 $22,500.00 $9,450.00 $28,350.00 9 Reconnect Existing Sewer Lateral EA 3 $2,500.00 $7,500.00 $1,750.00 $5,250.00 $2,800.00 $8,400.00 10 CIPP Lining LF 590 $175.00 $103,250.00 $150.00 $88,500.00 $165.00 $97,350.00 11 CIPP Reconnect Sewer Lateral EA 14 $3,500.00 $49,000.00 $1,593.75 $22,312.50 $500.00 $7,000.00 12 CIPP Reconnect Existing Sewer Cleanout EA 2 $3,500.00 $7,000.00 $1,593.75 $3,187.50 $600.00 $1,200.00 13 Sewer Post Television Inspection LS 1 $5,000.00 $5,000.00 $2,000.00 $2,000.00 $3,500.00 $3,500.00 14 Sewer Abandonment LS 1 $10,000.00 $10,000.00 $4,000.00 $4,000.00 $6,500.00 $6,500.00 15 2” Asphalt Concrete Grind SF 480 $10.00 $4,800.00 $6.50 $3,120.00 $5.00 $2,400.00 16 2” Asphalt Concrete TONS 6 $1,200.00 $7,200.00 $535.00 $3,210.00 $950.00 $5,700.00 TOTALS $238,650.00 $195,330.00 $207,225.00
ENGINEER'S ESTIMATE THE TRENCHLESS CO. EXPRESS SEWER & DRAIN

CITY OF JACKSON
2026 SEWER IMPROVEMENT - PROJECT B

BID SUMMARY
BID OPENING: APRIL 8, 2026 at 10:00 A.M.

ITEM DESCRIPTION UNITS QTY

Page 52 of 122 ends

Resolution No. 2026-12

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF JACKSON AWARDING THE CONSTRUCTION
CONTRACT FOR THE 2026 SEWER IMPROVEMENT –
PROJECT B TO THE TRENCHLESS CO.

WHEREAS, the City of Jackson conducted the bid opening for the 2026 Sewer Improvement – Project B at 10:00 a.m. on April 8, 2026; and WHEREAS, the City received two bids for the project; and WHEREAS, no discrepancies were found in the bid review; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Jackson hereby awards the contract to The Trenchless Co. in the amount of $195,330.

The foregoing resolution was duly introduced and adopted by the City Council of the City of Jackson on the 13th day of April 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF JACKSON
_________________________________
Chad Simmons, Mayor
Attest:
____________________________
John Georgette, City Clerk

Page 53 of 122 ends

Page 54 of 122 ends

Page 55 of 122 ends

2026 Water Rate Study
Final Recommendation
April 13, 2026

Page 56 of 122 ends

2 Agenda

1. Utility Rate Setting in California

2. Water Enterprise Financial Plan

3. Survey

4. Cost of Service and Rate Design

5. Water Shortage Surcharge Policy

6. AB 2257

7. Project Schedule

Page 57 of 122 ends

The Rate Setting Process
Compares the revenues of the utility to its
expenses to determine the overall level of rate
adjustment
Equitably allocates the revenue requirements
between the various customer classes of service
Design rates for each class of service to meet
the revenue needs of the utility, along with any
other rate design goals and objectives
Revenue Requirements
Cost-of-Service
Rate Design
3

Page 58 of 122 ends

4 Legal Requirements
for Setting Water Rates In California
Proposition 218 (Article XIIID, Section 6 of California Constitution) • Revenues shall not exceed funds required to provide service; nor used for another purpose
• Amount shall not exceed the proportional cost of the service attributable to the parcel
• Service must be actually used or immediately available • Approval process includes 45-day notice, public hearing, and written majority protest. Does not require a voting process (unlike taxes) (Additional information regarding new law AB 2257 to follow)

Page 59 of 122 ends

5 Reserve Policies
The following proposed policies are based on existing City staff practices. In addition to protecting the City against unforeseen circumstances, these policies also contribute towards the City’s credit rating.

Operating Reserve: Protects the utility from sudden changes in costs or revenue.

Target: 4 months of operating budget ($967 thousand).

Capital Reserve: Provides a cushion for managing the inherent volatility of capital spending and in the event of catastrophic asset failure.

Target: Average annual capital spending (currently about $600 thousand).

Debt Reserve: Ensures that debt payments are always made.

Target: One year of existing debt service (currently $40 thousand) Total current reserves: $1.57 million

Page 60 of 122 ends

Revenue
FY2025/26 Budget
6 Rate Revenue
Fixed Rate Revenue $1,801,000
Variable Rate Revenue $1,616,000
Non-Rate Revenue
Interest Earnings $38,000
Operating Revenue $14,000
Total: $3,469,000

Page 61 of 122 ends

Operating and Debt Expenses
FY2025/26 Budget
7 Personnel $406,000
Professional Services $139,000
Maintenance $55,000
Supplies $22,000
Other Services and Charges $80,000
Cost Allocation $290,000
Water Purchases $2,118,000
Utilities, Fuel & Chemicals $20,000
Total Budget: $3,130,000

Page 62 of 122 ends

Cost Inflation Assumptions
8 Salaries, benefits, utilities & chemicals ... 5% per year Wholesale water………………………….... 8% for five years, then 5% thereafter Insurance……………………………….……. 10% per year for four years then 5% thereafter Other costs…………………………… …….. 3% per year

Page 63 of 122 ends

Projected Wholesale Water Purchase Costs
9 Based on a 2025 AWA Water Rate Study, wholesale water rates will increase by 48% over the next 5 years.
• Cost drivers include:
• AWA is projecting $98.1 million in capital spending over six years—an average of more than $16.3 million per year.
• This is over three times more than the capital spending forecasted in a 2021 rate study • Largest projects include Tanner Clearwell Replacement, WTP Improvements, Main and Tank replacement, Ione Capacity, Tanner Backwash, and CAWP Alternate Supply • Most of this capital spending will be funded with debt, which will increase AWA’s annual debt service from $2.5 million in FY 2025/26 to $6.1 million by FY 2029/30. • Health insurance to inflate at 12% per year and will grow from 10.8 percent of operating costs to 15.9 percent by FY 2030/31.

Page 64 of 122 ends

Aging Infrastructure
10

Page 65 of 122 ends

Aging Infrastructure
11

Page 66 of 122 ends

Aging Infrastructure
12

Page 67 of 122 ends

Projected Capital Spending
13 FY2025/26 FY2026/27 FY2027/28 FY2028/29 FY2029/30 FY2030/31 FY2031/32 FY2032/33 1 Buena Vista Phase 1 $460,000
2 Buena Vista Phase 2 $903,000
3 Anita/Peek/Schober $1,108,000
4 Perry St. $410,000
5 Endicott Ave. $306,000
6 South Ave. $595,000
7 AMR Project $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 8 Mini Excavator $30,000
9 Dump Trailer $10,000
10 Reservoir Replacement $8,000,000
11 Average Spending Levels $469,000
12 Total Capital Expenses $505,000 $495,000 $948,000 $351,000 $45,000 $1,153,000 $595,000 $8,469,000 * Values expressed in 2026 dollars

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Projected Capital Spending
14 Recent average capital:
$190 thousand
Forecasted average without
Reservoir: $650 thousand

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Financial Forecast & Rate Revenue Increases
Assumes debt-funding for reservoir project*
15 * Debt terms are assumed to be 5% interest and 30-year repayment period

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16 Proposed Water Rates
* Rate change percentages for Year 1 vary slightly from the overall change due to adjustments to the rate structure.

July 1, 2026 July 1, 2027 July 1, 2028 July 1, 2029 July 1, 2030 Overall Water Rate Revenue Adjust. --> 9% 9% 9% 8% 5%
Water Usage Rate ($/CCF)
All Water Usage $4.91 $5.35 $5.83 $6.30 $6.62
Monthly Service Charges
5/8" Meter $53.89 $58.74 $64.03 $69.15 $72.61
3/4" Meter $79.48 $86.63 $94.43 $101.98 $107.08
1" Meter $130.67 $142.43 $155.25 $167.67 $176.05
1 1/2" Meter $258.64 $281.92 $307.29 $331.87 $348.46
2" Meter $412.20 $449.30 $489.74 $528.92 $555.37
3" Meter $770.51 $839.86 $915.45 $988.69 $1,038.12
4" Meter $1,282.38 $1,397.79 $1,523.59 $1,645.48 $1,727.75

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17 Monthly Bill Impacts*
* Year 1 impacts only. Starting in Year 2, all rate increases are identical.

Meter Water Use Current Proposed
Size (CCF) Bill Bill 1 $ %
Residential
Low Use 5/8" 4 $65.65 $73.53 $7.88 12.0%
Median Use 5/8" 6 $75.59 $83.35 $7.76 10.3%
Average 5/8" 8.0 $85.53 $93.17 $7.64 8.9%
High Use 5/8" 24.0 $165.05 $171.73 $6.68 4.0%
Apartment
Small 5/8" 12 $105.41 $112.81 $7.40 7.0%
Medium 1" 40 $311.10 $327.07 $15.97 5.1%
Large 2" 100 $853.23 $903.20 $49.97 5.9%
Non-Residential
Retail Business 5/8" 5 $70.62 $78.44 $7.82 11.1%
Large Retail 1" 25 $236.55 $253.42 $16.87 7.1%
Smaller Restaurant 5/8" 15 $120.32 $127.54 $7.22 6.0%
Large Restaurant 1.5" 80 $621.01 $651.44 $30.43 4.9%
Irrigation 2" 120 $952.63 $1,001.40 $48.77 5.1%
Change

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18 Monthly Water Bill Comparisons
Single Family Homes with average monthly water usage (8 HCF = about 6,000 gallons)

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Water Shortage Surcharge Policy
19 Water shortage events can have significant financial impact on the City’s water utility:
1) Water sales drop, resulting in less revenue
2) Water purchases also drop, resulting in less costs
3) Water conservation efforts increase, resulting in more costs The net impact of the above results in financial deficits for the Water Utility.

Water Shortage Surcharges are designed to keep the Water Utility financial whole during major water shortage events.

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Updated Drought Surcharge Policy
20 Use Reduction Goal --> Up to 20% Up to 30% Up to 40% Up to 50% > 50% Assumed Water Use Reduction --> 15% 25% 35% 45% 55%
Water Shortage Surcharge 1 --> (na) (na) 2 7% 13% 20%
Normal Supply Stage 1 Stage 2 Stage 3 Stage 4 Stage 5
Estimated Financial Impact from Water Shortage
Reduced Water Sales Revenue (na) -$297,000 -$495,000 -$693,000 -$891,000 -$1,090,000 Reduced Utility Costs (na) $0 $0 $525 $1,050 $1,575
Reduced Water Purchase Costs (na) $143,000 $238,000 $334,000 $429,000 $525,000 Increase in Conservation Program Costs (na) $0 $0 -$5,000 -$10,000 -$15,000 Estimated Financial Deficit: $0 -$154,000 -$257,000 -$363,475 -$470,950 -$578,425 Increase in Revenue from Surcharges (na) (na) (na) $104,000 $193,000 $297,000 Strategic Use of Reserves $0 -$154,000 -$257,000 -$259,475 -$277,950 -$281,425 1 Applies only to Usage Rates
2 Analysis assumes that Jackson is currently in a Stage 2 shortage.

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Water Surcharge Surcharge Impacts
21 Shortage Stage
Single
Family Use
Reduction
Goal
Monthly
Water Use
(HCF) 1
Monthly
Service
Charge
Water
Usage
Charge
Total
Monthly
Water Bill
Change in
Bill
Extra Paid
Due to
Surcharge
Average Single Family Customer Meeting Reduction Goals 2 Normal Conditions 0% 10 $45.77 $48.10 $93.87 $0.00 n/a
Stage 1 15% 9 $45.77 $43.29 $89.06 -$4.81 n/a
Stage 2 25% 8 $45.77 $38.48 $84.25 -$9.62 n/a
Stage 3 35% 7 $45.77 $36.05 $81.82 -$12.05 $2.38
Stage 4 45% 6 $45.77 $32.64 $78.41 -$15.46 $3.78
Stage 5 55% 5 $45.77 $28.85 $74.62 -$19.25 $4.80
Average Single Family Customer With No Water Use Reduction 2 Normal Conditions 0% 10 $45.77 $48.10 $93.87 $0.00 n/a
Stage 1 15% 10 $45.77 $48.10 $93.87 $0.00 n/a
Stage 2 25% 10 $45.77 $48.10 $93.87 $0.00 n/a
Stage 3 35% 10 $45.77 $51.50 $97.27 $3.40 $3.40
Stage 4 45% 10 $45.77 $54.40 $100.17 $6.30 $6.30
Stage 5 55% 10 $45.77 $57.70 $103.47 $9.60 $9.60
Notes:
1 Water usage is rounded the nearest HCF.
2 Assumes single family customer with 3/4" or 1" meter and average water usage during "normal conditions."

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22 Implementation of AB 2257
Proposal to adopt new rate setting procedures per authority of AB 2257 • Creates a formal process for exhausting administrative remedies for would-be rate litigants (AB2257)
• Establishes a formal written objection procedures for ratepayers to raise substantive concerns about potential increases
• Objections must be received by the City prior to the deadline established as part of the rate setting process (no less than 45 days after the public hearing notice is mailed)
• The City will respond to the written objections and provide response to Council at the Public Hearing

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23 Present Preliminary Findings to Council March 9
Stakeholder Workshop #1 March 24
Final Recommendation to Council April 13
Issue Prop 218 Notification April 17
Stakeholder Workshop #2 (TBD) May 19 (TBD)
Written Objections Due June 3
Public Hearing June 22
New rates are implemented July 1
Project Schedule

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Draft 2026 Water Rate Study
April 9, 2026

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Mr. Trevor Hoaas
Assistant Public Works Superintendent
City of Jackson
33 Broadway
Jackson, CA 95642
Re: 2026 Water Rate Study
Dear Mr. Hoaas,
Hildebrand Consulting, LLC is pleased to present this 2026 Water Rate Study for the City of Jackson (City). We appreciate the fine assistance provided by you and all members of City staff who participated in the Study, as well as the input and guidance provided by the City Council.

If you or others at the City have any questions, please do not hesitate to contact us at:
[email protected]
(510) 316-0621
We appreciate the opportunity to be of service and look forward to the possibility of doing so again in the near future.

Sincerely,
Mark Hildebrand
Hildebrand Consulting, LLC
Enclosure

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City of Jackson
2026 Water Rate Study Table of Contents
1 TABLE OF CONTENTS
Section 1. Introduction ......................................................................................................4

1.1 Utility Background .....................................................................................................................4

1.2 Scope & Objectives of Study......................................................................................................4

1.3 Study Methodology ...................................................................................................................5 Section 2. Financial Plan.....................................................................................................7

2.1 Water Fund and Beginning Fund Balance..................................................................................7

2.2 Cash Reserve Policies.................................................................................................................8

2.3 Rate Revenue.............................................................................................................................8

2.4 Non-Rate Revenues...................................................................................................................9

2.5 Operating and Debt Expenses .................................................................................................10

2.6 Cost Escalation.........................................................................................................................11

2.7 Capital Improvement Program ................................................................................................11

2.8 Debt Strategy...........................................................................................................................12

2.9 Proposed Rate Revenue Increases ..........................................................................................13 Section 3. Current and Proposed Rates.............................................................................15

3.1 Current Water Rates................................................................................................................15

3.2 Customer Account Data and Water Use Estimates .................................................................16

3.3 Cost-of-Service Analysis...........................................................................................................17

3.4 Proposed Rates........................................................................................................................20

3.4.1 Service Charges........................................................................................................ 20

3.4.2 Water Usage Rates .................................................................................................. 20 Section 4. Water Shortage Surcharge Policy......................................................................22 Section 5. Conclusion.......................................................................................................26

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City of Jackson
2026 Water Rate Study Table of Contents
2 LIST OF TABLES
TABLE 1 – PROJECTED WATER CAPITAL SPENDING................................................................................................... 12 TABLE 2: RECOMMENDED WATER RATE REVENUE INCREASE ..................................................................................... 13 TABLE 3: CURRENT WATER RATE SCHEDULE........................................................................................................... 16 TABLE 4: SUMMARY OF WATER ACCOUNTS FOR 2026/27 RATE CALCULATIONS........................................................... 16 TABLE 5: ALLOCATION OF TEST YEAR COSTS TO COST CATEGORIES ............................................................................. 19 TABLE 6: CALCULATION OF UNIT COSTS................................................................................................................. 19 TABLE 7: FY 2026/27 MONTHLY SERVICE CHARGE CALCULATIONS............................................................................ 20 TABLE 8: PROPOSED 5-YEAR RATE SCHEDULE......................................................................................................... 21 TABLE 9: PROPOSED WATER SHORTAGE SURCHARGES & FINANCIAL STRATEGY ............................................................. 23 TABLE 10: ESTIMATED REVENUES AND EXPENSES DURING WATER SHORTAGE STAGES.................................................... 24 TABLE 11: ILLUSTRATION OF WATER SHORTAGE SURCHARGE APPLICATION .................................................................. 25

LIST OF FIGURES
FIGURE 1: REVENUE CATEGORIES (FY 2025/26 FORECAST)........................................................................................ 9 FIGURE 2: OPERATING AND DEBT EXPENSE CATEGORIES (FY 2025/26 BUDGET) .......................................................... 10 FIGURE 3: HISTORIC AND PROJECTED CAPITAL SPENDING.......................................................................................... 12 FIGURE 4: FINANCIAL PROJECTION WITH RECOMMENDED RATE REVENUE INCREASES ..................................................... 14

LIST OF SCHEDULES
SCHEDULE 1 – BUDGETED AND PROJECTED OPERATING AND DEBT EXPENSES.…………………..……………………………………… S1 SCHEDULE 2 - CASH FLOW PRO FORMAS…………………………………………………………………..……………………..………………. S2

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City of Jackson
2026 Water Rate Study Acronyms
3 List of Acronyms
AF acre-feet (measure of water volume)
AWA Amador Water Agency
AWWA American Water Works Association
CCF hundred cubic feet (748 gallons)
CIP capital improvement program
COSA cost-of-service analysis
DCR debt service coverage ratio
FY fiscal year (which ends on June 30 for the City)
O&M operations and maintenance
pay-go “pay as you go” (i.e., cash financing for capital projects) WSCP water shortage contingency plan

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City of Jackson
2026 Water Rate Study Introduction
4 SECTION 1. INTRODUCTION
Hildebrand Consulting, LLC. has been retained by the City of Jackson (City) to conduct a water rate study (2026 Water Rate Study) for the City’s water enterprise. This report describes in detail the assumptions, procedures, and results of the Study, including conclusions and recommendations.

1.1 UTILITY BACKGROUND
The City of Jackson is located in Northern California in Amador County, 50 miles southeast of Sacramento. The City is a general law City incorporated in 1905. The City owns and operates its own water system which serves within City limits and a portion of Martell. The City purchases wholesale treated water from the neighboring Amador Water Agency (AWA). AWA’s primary water source of water comes from the North Fork of the Mokelumne River, located in the Sierra Nevada Mountains. Water from the Mokelumne River also supplies the Amador transmission pipeline to the Tanner Reservoir and Tanner Water Treatment Plant where it is treated for use for several retail purveyors, including the City of Jackson.

The City has just over 2,200 water service connections within the boundaries of its area. The system consists of two storage tanks, 8 pressure zones and 32 miles of pipeline to deliver over 290 million gallons of water per year.

The City last completed a comprehensive water rate study in May 2019 (The Reed Group, supported by Hildebrand Consulting). The City Council approved new increases in December 2021 to account for increases to wholesale water purchase costs imposed by AWA.

1.2 SCOPE & OBJECTIVES OF STUDY
The scope of this Study is to prepare a multi-year financial plan, review the water rate structure, and propose a 5-year water rate schedule.

The primary objectives of this Study are to:
i. Develop a multi-year financial plan that integrates operational and capital project funding needs with a funding strategy.
ii. Identify future annual adjustments to water rates to help ensure adequate revenues to meet the water utility’s ongoing financial obligations.

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City of Jackson
2026 Water Rate Study Introduction
5 iii. Update the rate structure to reflect the current cost of providing water service using industry-accepted methodologies1 and comporting with California’s legal requirements.

1.3 STUDY METHODOLOGY
This Study applied methodologies that are aligned with industry standard practices for rate setting as laid out in the AWWA M1 Manual, and all applicable law, including California Constitution Article XIII D, Section 6, commonly known as the property related fees provisions of Proposition 218.

The Study began with a review of the City’s current financial dynamics and latest available data for the water utility’s operations. A multi-year financial management plan was then developed to determine the level of annual rate revenue required to cover projected annual operating expenses, debt service (including coverage targets), and capital cost requirements while maintaining adequate reserves. This portion of the Study was conducted using an MS Excel©- based financial planning model which was customized to reflect financial dynamics and latest available data for the water utility’s operations in order to develop a long-term financial management plan, inclusive of projected annual revenue requirements and corresponding annual rate adjustments.

Revenue requirements calculated for fiscal year ending June 2026 (FY 2025/262) were then used to perform a detailed cost-of-service analysis (COSA). The COSA and rate structure design were conducted based upon principles outlined by the AWWA, legal requirements (California Proposition 218) and other generally accepted industry practices to develop rates that reflect the cost of providing service.

The rate setting process was primarily guided based on the principles of the California Constitution and relevant case law that water rates not exceed the cost of providing service, and that rates reflect a proportionate share of costs attributable to each parcel.

In addition to legal requirements, additional objectives included:
1 As promulgated the American Water Work Association (AWWA) M1 Manual: Principles of Water Rates, Fees and Charges: Manual of Water Supply Practices M1, (7 th edition), which documents many of the
standards used by professionals in the utility rate-setting industry. 2 Fiscal years are sometimes indicated by their ending years. For example, FY 2025/26,starts on July 1, 2025 and ends on June 30, 2026, can also be expressed as FY 2026.

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City of Jackson
2026 Water Rate Study Introduction
6 • Financial sufficiency and sustainability - Water rates should generate sufficient revenues to meet the water utility’s service and financial obligations including covering operating and maintenance costs, meeting debt service obligations, and rehabilitating and upgrading the water system to provide high quality safe and reliable water to customers. • Avoiding Debt – The City seeks to minimize rate increases and avoid debt when possible. • Rate Structure - Water rates should strike an appropriate balance between fixed and usage-based charges, with consideration of:
o Revenue stability
o Affordability for basic usage
o Customer bill impacts of rate structure changes

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City of Jackson
2026 Water Rate Study Financial Plan
7 SECTION 2. FINANCIAL PLAN
This section presents the City of Jackon’s Water Enterprise 10-year financial plan, including a description of the source data, assumptions, and the City’s financial policies. The City provided historical and budgeted financial information, including historical and budgeted operating costs, a multi-year capital improvement program (CIP), and outstanding debt service obligations. City staff also assisted in providing other assumptions and policies, such as reserve targets and escalation rates for operating costs (all of which are described in the following subsections).

The 10-year financial plan was developed through numerous interactive work sessions with City staff. As a result of this process, the Study has produced a robust financial plan intended to enable the City to meet its future revenue requirements and achieve financial performance objectives throughout the projection period while striving to minimize rate increases.

The analysis identifies a revenue shortfall in upcoming years, which leads to a conclusion that revenue adjustments and new debt are required for the water utility. The schedules attached to this report include detailed data supporting the discussed herein.

This Study reflects assumptions and estimates believed reasonable at the present time. However, conditions change. It is recommended that the City review its financial condition and scheduled rate adjustments as part of the annual budget process, as well as perform a more comprehensive financial plan and water rate update every 3 to 5 years, as conditions dictate.

2.1 WATER FUND AND BEGINNING FUND BALANCE
The financial plan is an annual cash flow model. As a cash flow model, it differs from standard accounting income statements and balance sheets. The financial plan models sources and uses of funds into and out of the Water Enterprise fund (Fund 580). Fund 580 includes all water utility revenues (including rate revenue and miscellaneous revenue) and costs (including operating costs, capital spending, debt service). The City maintains a separate, restricted fund for developer-paid water capacity charges (“Water Facility Participation Charges”). The scope of this study does not include developer-paid water capacity charges.

The beginning cash balance of Fund 580 for fiscal year (FY) 2025/26 was approximately $1.597 million. This cash balance was used to establish the “starting point” for the reserve levels for this 10-year financial plan. The amount of cash that the City keeps in reserves is a product of its reserve policies (see Section 2.8).

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City of Jackson
2026 Water Rate Study Financial Plan
8 2.2 CASH RESERVE POLICIES
Cash reserve policies are cash balances targets that are retained for specific cash flow needs. The target for reserves is an important component when developing a multi-year financial plan and maintaining prudent reserves is an essential component of any sound financial management strategy. Utilities rely on reserves for financial stability; credit rating agencies evaluate utilities in part on their adherence to formally adopted reserve targets; and lending agencies require utility enterprises to maintain specific debt reserves for outstanding loans. The target levels of the policies below are consistent with 1) the City’s established policies and practices; 2) the findings of reserve studies conducted by the AWWA; 3) a healthy level of reserves for a utility per the evaluation criteria published by rating agencies (e.g., Fitch, Moody’s, and Standard & Poor’s); and 4) the consultant’s industry experience for similar systems.

Since the City does not have a formal reserve policy for the Water Enterprise Fund, this Study recommends the following reserve guidelines:

Operating Reserve – An operating reserve is maintained in order to meet the liquidity needs for the utility’s day-to-day operations. Such a reserve ensures continuity of service regardless of short-term changes in cash flow or sudden increases in operating costs. It is recommended that the Fund 580 maintain minimum cash reserves in an amount equal to 4 months of operating budget. Given the FY 2025/26 operation and maintenance (O&M) budget of $3.15 million, the suggested minimum Operating Reserve target is about $1.0 million.

Capital Reserve – A capital improvement and replacement fund balance policy is designed to meet the cash flow requirements of the annual capital budget, which can be inherently volatile. The purpose of the Capital Reserve is to both (1) create a “buffer” such that the reserve is drawn down during years of higher-than-average capital spending and (2) provides a source of funds in the event of catastrophic failure of water infrastructure. Based on input from City staff, this Study recommends that the Water Enterprise target a Capital Reserve of equal to average annual capital spending (currently about $470 thousand).

2.3 RATE REVENUE
Rate revenue is the revenue generated from customers for water service. The City collects rate revenue from water customers in the form of a fixed monthly “Service Charge” assessed based on meter size and a “Usage Rate” assessed based on actual water use (measured in units of hundreds of cubic feet (or 748 gallons), referred to as “CCF”) as measured by water meter readings.

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City of Jackson
2026 Water Rate Study Financial Plan
9 The financial plan has calculated the anticipated rate revenue for FY 2025/26 based on the current water rates and the billing data (number of accounts and water usage from FY 2024/25. The financial plan assumes that per capita water usage will remain the same for the 10-year planning period. In the event that a water shortage event significantly affects water usage, the City has a water shortage surcharge policy that has been updated by this study (see Section 4).

Estimated future water demand and rate revenues accounts for the small amount of customer growth as well as the annual rate revenue adjustments proposed by this Study. Based on the City’s General Plan, this Study assumes that growth in Jackson has been, and will continue to average, about 1 percent per year.

Budgeted and projected rate revenues (including proposed rate adjustments) are listed in Schedule 3.

2.4 NON-RATE REVENUES
In addition to rate revenue, the City receives additional “non-rate revenue” from sources such as miscellaneous service fees, water meter installations, interest revenue on investments, and sale of assets. Projections of all non-rate revenues were based on FY 2025/26 budgeted revenues, as directed by City staff, with the exception of interest income which was calculated annually based upon projected fund balances and assumed interest rate of 2.5 percent. This study does not account for developer-paid water capacity revenue since it is treated as restricted revenue that does not impact Fund 580. Forecasted non-rate revenues are listed in in Schedule 3.

Figure 1 below depicts the relative amount of budgeted Fund 580 revenues for FY 2025/26.

Figure 1: Revenue Categories (FY 2025/26 Forecast)
Fixed Rate
Revenue

51.9%
Variable Rate
Revenue

46.6%
Interest Earnings

1.1%
Operating Revenue

0.4%

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City of Jackson
2026 Water Rate Study Financial Plan
10 2.5 OPERATING AND DEBT EXPENSES
The City’s expenses include operating and maintenance expenses, debt payments, and capital spending. The following section addresses operating expenses and the debt, while capital spending is addressed separately in Section 2.7.

This financial plan uses estimated expenditures for FY 2025/26 (based on year-to-date spending through January 2026) as a starting point for projecting future operating and maintenance expenses, with the exception of the AWA water purchase expense, which was estimated based on an analysis of the AWA’s 2025 Water Rate Study. Current day expenses were then adjusted for inflation over the 10-year planning period (see Section 2.6).

The Water Enterprise’s current debt obligation is limited to a “Line Extension Agreement”, with current payments of about $40 thousand per year, which will decrease steadily until 2033 when there will be a final $11 thousand payment.

Major budgeted expense categories for FY 2025/26 are depicted in Figure 2. Projected operating and maintenance costs are listed in detail in Schedule 1.

Figure 2: Operating and Debt Expense Categories (FY 2025/26 estimated) Personnel

13.0%
Professional Services

4.4%
Maintenance

1.8%
Supplies

0.7%
Other Services and
Charges

2.6%
Cost Allocation

9.3%
Water Purchases

67.7%
Utilities, Fuel &
Chemicals

0.6%

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City of Jackson
2026 Water Rate Study Financial Plan
11 2.6 COST ESCALATION
Annual cost escalation factors for the various types of expenses were developed based upon a review of historical inflation trends, published inflation forecasts, industry experience, and discussions with City staff. The study assumed the following inflation rates during the planning period:
- Salaries and benefits of City staff managing the water system, as well as utilities, and chemicals: 5 percent per year based on recent trends
- Wholesale water (AWA): 8.9 percent in FY 2026/27 and then approximately 8 percent per year through FY 2030/31 based on AWA’s recently published 2025 Water Rate Study. The financial plan assumes 5 percent increases after that point - Insurance: 10 percent per yearthrough FY 2029/30 based on recent trends and then 5 percent thereafter
- All other costs: 3 percent per year based on long term historical averages

2.7 CAPITAL IMPROVEMENT PROGRAM
Figure 3 shows that from FY 2023/24 to FY 2025/26 the City averaged $190 thousand in cash financed (“pay-go”) capital spending. Going forward (between FY 2026/27 and FY 2034/35), the City is planning to increase its average annual spending to $1.7 million per year. While this increase is primarily driven by an $8 million reservoir replacement project in FY 2032/33, the City is also increasing its routine capital spending in order to proactively address water system rehabilitation needs associated with aging pipes, pump stations, water tanks, and other system deficiencies. An 8-year detailed list of capital projects and associated costs is provided in Table 1.

Capital spending in FY 2033/34 and FY 2035/36 are assumed to be equal to the average of the previous 6 years, not including the $8 million reservoir project.

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City of Jackson
2026 Water Rate Study Financial Plan
12 Figure 3: Historic and Projected Capital Spending
Table 1 – Projected Water Capital Spending

2.8 DEBT STRATEGY
As part of this Study, we worked with City staff to evaluate alternative financing approaches for the capital expenses described in Section 2.7. Debt can be a useful tool for managing anomalous increases (or “spikes”) in capital spending. The spike in capital spending in FY 2032/33 shown in Figure 3 is driven entirely by the $8.0 million Reservoir Replacement project. The Water Enterprise is not financially positioned to cash-finance this project without a dramatic increase in water rates.

As such, in order to ensure that the project is adequately funded without subjecting ratepayers to major rate increases, this financial plan assumes that the City will debt finance the project. The interest rate is assumed to be 5 percent and the repayment period is 30 years. The cost of debt $0
$2
$4
$6
$8
$10
$12 Millions
Historical Spending
Planned Spending
FY2025/26 FY2026/27 FY2027/28 FY2028/29 FY2029/30 FY2030/31 FY2031/32 FY2032/33 1 Buena Vista Phase 1 $460,000
2 Buena Vista Phase 2 $903,000
3 Anita/Peek/Schober $1,108,000
4 Perry St. $410,000
5 Endicott Ave. $306,000
6 South Ave. $595,000
7 AMR Project $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 8 Mini Excavator $30,000
9 Dump Trailer $10,000
10 Reservoir Replacement $8,000,000
11 Average Spending Levels $469,000
12 Total Capital Expenses $505,000 $495,000 $948,000 $351,000 $45,000 $1,153,000 $595,000 $8,469,000 * Values expressed in 2026 dollars

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City of Jackson
2026 Water Rate Study Financial Plan
13 issuance is assumed to be 1 percent of the debt principal. While the assumed interest rate is consistent with current interest rates on government loans, the actual interest rates in 6 years may be materially different.

One of the requirements associated with debt financing is to maintain revenues at levels sufficient to meet “debt service coverage ratio” (DCR) requirements (a measure of how easily the enterprise can afford its debt obligations). Based on recently published guidance from Fitch Ratings3, utility systems with midrange financial profiles should maintain a DCR greater than 1.50 times annual debt service. As shown in Figure 4 and Schedule 2 (see Row 28), the proposed rate revenue increases are forecasted to maintain the Water enterprise’s DCR at 1.64 or higher throughout the planning period.

2.9 PROPOSED RATE REVENUE INCREASES
All of the above data and assumptions were entered into an MS Excel© financial planning model to produce a 10-year projection of the sufficiency of current rate revenues to meet projected financial requirements and determine the level of rate revenue increases necessary in each year of the projection period.

Based upon the previously discussed financial data, assumptions, and policies, this Study proposes a 5-year schedule of annual overall rate revenue adjustments as detailed in Table 2.

Table 2: Recommended Water Rate Revenue Increase
The numbers provided in Schedule 3 (cash flow proforma) are summarized graphically in Figure

4. There are three elements in Figure 4:
(1) At the top there is a bar graph (which represents annual expenses) superimposed on an area graph (which represents annual revenue). When the columns rise above the area graph it 3 As published on July 31, 2013.

Date Rate Revenue
Increase
July 1, 2026 9.0%
July 1, 2027 9.0%
July 1, 2028 9.0%
July 1, 2029 8.0%
July 1, 2030 5.0%

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City of Jackson
2026 Water Rate Study Financial Plan
14 represents a deficit year (when expenses exceed revenues). And vice versa, the columns below the top of the area graph represents surplus years. (2) The line graph in the middle of Figure 4 shows forecasted reserve levels as compared to reserve targets, and
(3) At the bottom there is a table that show proposed rate revenue increases (as a percentage), forecasted DCR levels, and proposed debt proceeds.

In summary, Figure 4 shows that, while the Water Enterprise reserves are forecasted to drop briefly below policy levels in FY 2028, the reserves will be restored with the proposed rate increases. The rate increases will also position the Water Enterprise to qualify for the Reservoir loan in FY 2033, as evidenced by the DCR of 1.64.

Figure 4: Financial Projection with Recommended Rate Revenue Increases

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City of Jackson
2026 Water Rate Study Financial Plan
15 SECTION 3. CURRENT AND PROPOSED RATES
This section of the report provides the COSA and design of water rates to comply with Proposition 218 and meet the water utility’s service and financial obligations for FY 2026/27 and beyond.

Proposed water rates are intended to meet the utility’s financial needs, satisfy legal requirements, and achieve other rate-setting objectives. The water rate analyses and related recommendations address each of the following:
o Identification of water rate-setting objectives
o Evaluation of customer account and water usage data
o A COSA used to allocate costs to each customer and customer class in proportion with service demands
o Design of a water rate structure to meet revenue needs, satisfy legal requirements, and achieve rate-setting objectives
The Water Utility ten-year financial plan was used to identify the water rate revenue required to meet financial obligations for each fiscal year of the planning period. Once the annual water rate revenue requirement is determined, the next step in the rate-setting process is to evaluate the cost of providing service. The COSA is the process of allocating the costs of providing waterservice to customers in proportion to the extent to which each customer contributes to the utility’s incursion of costs. The COSA evaluates the cost of providing water and allocates those costs to rate structure components to ensure the proposed rates are proportionate with the costs to provide service.

3.1 CURRENT WATER RATES
The current water rates were last increased on July 1, 2025 and are presented in Table 3. The structure for the City’s current water rates was updated as part of the 2019 Water Rate Study and follows a common industry practice with a two-part structure that is comprised of a fixed component (the monthly Service Charge) and a uniform consumption-based Usage Rate. The Service Charge is charged based on the individual account’s meter size and currently recovers approximately 53 percent of total rate revenue. The Usage Rates primarily recover the Water Enterprise’s variable costs, such as water purchase costs and energy costs.

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City of Jackson
2026 Water Rate Study Financial Plan
16 Table 3: Current Water Rate Schedule

3.2 CUSTOMER ACCOUNT DATA AND WATER USE ESTIMATES
Table 4 summarizes customer account and water usage data used in water rate calculations for this report. Account information is based on the utility billing data from FY 2024/25 4 .

Table 4: Summary of Water Accounts for 2026/27 Rate Calculations Water rate calculations are based on several factors related to Jackson’s customer base. Factors include the number of customers, meter size and monthly water usage. Jackson provides water service to 2,237 water service connections, including 1,857 residential, 336 commercial and 44 irrigation accounts.
4 Based on increases to rate revenue since 2022/23, this analysis assumes that the customer base has grown by 4.9% since that time.Water Usage Rate ($/CCF) $4.97
Monthly Service Charge:

Meter Size
5/8 x 3/4 inch $45.77
3/4 inch $67.95
1 inch $112.30
1 1/2 inch $223.41
2 inch $356.23
3 inch $666.68
4 inch $1,110.18
Annual Water
5/8" 3/4" 1" 1 1/2" 2" 3" 4" Total Use (CCF)
No. of Customer Accounts
Residential 1
1,724 27 86 2 15 - 3 1,857 219,600
Commercial 2
212 3 36 24 59 - 2 336 103,400
Irrigation 20 1 7 5 11 - - 44 13,000
Total Accounts 1,956 31 129 31 85 - 5 2,237 336,000
Meter Rating (gpm) 3
20 30 50 100 160 350 500
Hydraulic Capacity Factor 1.0 1.5 2.5 5.0 8.0 15.0 25.0 No. of Equivalent Meters 1,956 47 323 155 680 - 125 3,285 Notes:
1 Residential includes single family, duplexes, multi-family, and mobile home park accounts. 2 Commercial includes commercial, governmental, industrial, and public school accounts. 3 AWWA M1 Manual, 7th Edition, Table B-2
Meter Size

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City of Jackson
2026 Water Rate Study Financial Plan
17 Larger meters have the capacity to place higher demands on the water system than smaller meters. This means that larger (more costly) infrastructure is needed in order to serve accounts with larger meters. To relate the potential demands on the water system from customers with different size water meters, hydraulic capacity factors are used to determine the number of equivalent meters represented by the total customer base with variable meter sizes. The calculation of equivalent meters is shown in Table 4, which presents the hydraulic capacity factors (see Row 6) based on the rated flow capacity of various meter sizes (see Row 5). For purposes of rate analysis, the 5/8” meters(the smallest meters) are assigned a hydraulic capacity factor of 1.0.

The relative rated flow capacities of larger meters compared to the capacity of a 5/8” meter are used to determine the capacity factors for the larger meter sizes. This capacity relationship across meter sizes is used to allocate capacity-related fixed costs to various customers, a common ratesetting practice used in the water industry. The flow capacity rating is based on AWWA’s M1 Manual (7th Edition, Table B-2).

3.3 COST-OF-SERVICE ANALYSIS
There are three steps to determining water rates. These are:
▪ Determine annual water rate revenue requirements
▪ Analyze the cost of providing service and proportionately allocate costs to each customer class and customer
▪ Design water rates to recover costs from each customer class and customer.

The ten-year financial plan (see Section 2) was used to identify the water rate revenue required to meet financial obligations for each fiscal year of the planning period. As presented in Section

2.9 of this report, a water rate revenue increase of 9 percent is proposed for FY 2026/27. The costof-service analysis and rate structure updates that are proposed by this study are based on the revenue requirements FY 2026/27 (“test year”).

The COSA evaluates the cost of providing water and allocates those costs to rate structure components to ensure the proposed rates are aligned with the costs to provide service. There is more than one way to conduct a COSA, with some methodologies being more complex than others. The approach used herein is commensurate with the available data, the distinctions made between various types of customers and requirements contained in the California Constitution, Article XIIID Section 6 (Proposition 218), relevant court decisions, and other requirements. The goal of the proposed methodology was to allocate costs in a manner that both satisfies all costof-service and proportionality requirements and also meets Jackson’s objectives of revenue sufficiency and revenue stability.

The cost allocation methodology begins by assigning all costs to one of three revenue recovery categories. The three categories include:
o The Account Charge recovers fixed costs that tend to vary as a function of the number of customers being served, such as meter reading and billing. Customer costs are allocated to

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City of Jackson
2026 Water Rate Study Financial Plan
18 customers based on the number of accounts. That is, every customer will pay an equal share of customer-related costs.
o The Meter Charge also recovers fixed costs; however, these costs tend to vary in relation to the capacity of the water system and the ability to serve the demands of active customers.

Customers that place greater or lesser burdens on the capacity of the water system should bear greater or lesser shares of these costs. The sizing of the water system is based on the potential demand that each customer could place on the water system. These costs that are associated with system capacity are allocated to customers based on the hydraulic capacity of the customer’s water meter. The hydraulic capacity reflects the potential demand that a customer could place on the water system at any given time. A customer with a large meter size will be assigned a larger share of fixed capacity-related costs than one with a smaller meter. Capacity costs include costs associated with the water system’s capacity including contributions to the capital program, debt service, maintenance, and certain fixed operating costs.
o The Usage Charge recovers costs that vary entirely or substantially in response to the amount of actual water use or are reasonably allocated based on water use. Water pumping electricity costs and wholesale water purchase costs are typical examples. However, some fixed costs are frequently included in this category such that a larger portion of cost is recovered on the basis of usage. It is reasonable, and common in the industry, to recover some fixed costs through usage rates.

In summary, the three charges above use metrics (accounts, meter size, and water usage) to proportionately allocate costs to customers based on the cost to provide service. As explained below, the Account Charge and the Meter Charge are both fixed charges therefore they are combined to make the Monthly Service Charge.

Table 5 summarizes how the water rate revenue requirement of $3.74 million for the test year is comprised of various functional categories of operating and maintenance costs (Rows 1 – 8), capital spending and debt service (Rows 9 & 10), use of reserves (Row 12), and offsetting other revenues (Row 11). Table 5 illustrates how the categories that make up the revenue requirement are each assigned to one or more of the three revenue recovery categories (Account Charge, Meter Charge, and Usage Charge), as previously described.

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City of Jackson
2026 Water Rate Study Financial Plan
19 Table 5: Allocation of Test Year Costs to Cost Categories Once the test year costs are allocated to the revenue categories, the total for each is divided by the number of units (either number of accounts, number of equivalent meters, or water usage), as shown in Table 6. This yields the unit cost for each component.

Table 6: Calculation of Unit Costs
Revenue Recovery
Account Charge Meter Charge Usage Charge
1 Personnel $426,000 $42,600 $383,400 $0
Allocation: 10% 90% 0%
2 Professional Services $129,000 $0 $129,000 $0
Allocation: 0% 100% 0%
3 Maintenance $57,000 $0 $57,000 $0
Allocation: 0% 100%
4 Supplies $22,000 $0 $22,000 $0
Allocation: 100% # 0%
5 Other Services and Charges $77,000 $0 $77,000 $0
Allocation: 0% 100%
6 Cost Allocation $299,000 $29,900 $269,100 $0
Allocation: 10% 90% 0%
7 Water Purchases $2,307,000 $0 $576,800 $1,730,300
Allocation: 0% 25.0% 75.0%
8 Utilities & Fuel $21,000 $0 $0 $21,000
Allocation: 0% 100%
9 Capital Spending $510,000 $0 $510,000 $0
Allocation: 0% 100% 0%
10 Debt Service $36,000 $0 $36,000 $0
Total: Allocation: 0% 100% 0%
11 Non-Rate Revenue -$66,000 $0 $0 -$66,000
Total: Allocation: 100%
12 Use of Reserves -$77,200 $0 -$42,500 -$34,700
Total: Allocation: 0% 55.0% 45.0%
13 Total Revenue Requirement: $3,740,800 $72,500 $2,017,800 $1,650,600

1.9% 53.9% 44.1%
Account Charge Meter Charge Usage Charge
2,237 3,285 336,000
accounts Equivalent Meters CCF
$0.09 $1.68 $4.91
per account per
day
per EM per day per CCF
Units of Service:

Unit Rate:

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City of Jackson
2026 Water Rate Study Financial Plan
20 3.4 PROPOSED RATES
The proposed water rates follow the same basic structure as the current water rates. The components within the existing rate structure have been updated to reflect the current COSA.

Water rates include fixed monthly service charges based on the size of the water meter and water usage rates applicable to all water usage.

3.4.1 SERVICE CHARGES
Table 7 presents the calculation of monthly service charges for the proposed water rates. Monthly Service Charges are made up of the Account Charge and the Meter Charge as calculated through the COSA (see Table 6). The Monthly Service Charges apply to all customer water bills regardless of the amount of water used. Customers that use no water during a billing period should still be required to pay the service charge, as service is immediately available to them. In calculating service charges, customer costs are allocated equally to all customers and capacity costs are allocated based on meter size in relation to the hydraulic capacity associated with the various meter sizes.

The proposed monthly service charge for 5/8” meters (typical for single-family homes) is $54.40.

All proposed service charges reflect the capacity relationship across meter sizes as well as the revenue needs of the utility. The changes to service charges across the range of meter sizes objectively reflect a consistent proportioning of the cost of providing service to customers of varying meter sizes.

Table 7: FY 2026/27 Monthly Service Charge Calculations

3.4.2 WATER USAGE RATES
As shown in Table 6, the proposed water usage rate for FY 2026/27 is $4.91 per CCF for all water usage. As described in Section 3.3) this water usage rate reflect a proportionate distribution of costs to all customers and customer classes and reflect the cost of providing service.

Monthly Service
Charges
Hydraulic
Capacity Factor
Account
Charge
Meter
Charge
Total Service
Charge
5/8" Meter 1.00 $2.70 $51.19 $53.89
3/4" Meter 1.50 $2.70 $76.78 $79.48
1" Meter 2.50 $2.70 $127.97 $130.67
1 1/2" Meter 5.00 $2.70 $255.94 $258.64
2" Meter 8.00 $2.70 $409.50 $412.20
3" Meter 15.00 $2.70 $767.81 $770.51
4" Meter 25.00 $2.70 $1,279.68 $1,282.38

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City of Jackson
2026 Water Rate Study Financial Plan
21 The five-year schedule of proposed water rates is presented in Table 8. Upon adoption of the rates (following the Public Hearing and determination that there is not a majority protest), the initial rate increase will be effective on July 1, 2026.

Table 8: Proposed 5-Year Rate Schedule
July 1, 2026 July 1, 2027 July 1, 2028 July 1, 2029 July 1, 2030 Water Usage Rate ($/CCF)
All Water Usage $4.91 $5.35 $5.83 $6.30 $6.62
Monthly Service Charges
5/8" Meter $53.89 $58.74 $64.03 $69.15 $72.61
3/4" Meter $79.48 $86.63 $94.43 $101.98 $107.08
1" Meter $130.67 $142.43 $155.25 $167.67 $176.05
1 1/2" Meter $258.64 $281.92 $307.29 $331.87 $348.46
2" Meter $412.20 $449.30 $489.74 $528.92 $555.37
3" Meter $770.51 $839.86 $915.45 $988.69 $1,038.12
4" Meter $1,282.38 $1,397.79 $1,523.59 $1,645.48 $1,727.75

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City of Jackson
2026 Water Rate Study Water Shortage Surcharge
22 SECTION 4. WATER SHORTAGE SURCHARGE POLICY
This section presents recommended updates to the City’s existing Water Shortage Surcharge policy, which are to be overlaid on then-current water usage rates during the time that a water shortage is declared by the City. Water Shortage Surcharges would be temporary and affect only the Usage Rate and not the fixed Service Charge.

The Water Shortage Surcharge is a tool the City would use to reduce the (potentially severe) financial impacts associated with reduced water sales and increases in operating costs during a drought or other water shortage event. The approach includes both implementing the temporary surcharge and relying (modestly) on reserves to help bridge the financial deficit created by reduced water sales.

The proposed updates to the City’s Water Shortage Surcharges is informed by AWA’s 2020 Water Shortage Contingency Plan (WSCP), which defines five stages of water shortage. AWA’s adoption of a WSCP, and the associated water usage reduction goals, are mandated by the State Water Resource Control Board. The proposed Water Shortage Surcharge policy herein has been developed for the sole purpose of financially protecting the City’s water utility from the impacts of water usage reductions.

The proposed surcharges are not intended to, or designed to, actually cause the reduction in water usage.

The surcharges are expressed as a percentage of the then-current usage rates and are developed based on a “test year” (in this case, FY 2025/26). Table 9 presents:
1) The water usage reduction goals by WSCP-defined stage (row 1) 2) The assumed actual water use reduction during each respective stage (row 2) 3) The changes in revenue for each respective stage (rows 3 - 7) 4) The changes in expenditures for each respective stage (rows 8 – 20), including the conservation program costs necessary to comply with water usage reduction goals set by AWA or the State of California
5) The financial deficit that will occur even with the mitigating measures (row 21). 6) The proposed Water Shortage Surcharge expressed as a percentage increase to the Usage Charge (row 22) and expressed as additional dollars of revenue (row 23) 7) Assumed use of cash reserves for each respective stage (row 24) The proposed surcharges for each stage have been calibrated to limit the financial deficit to no more than about $300 thousand per year. This means that the surcharge will not totally offset the financial impact of the water shortage event. Given the City’s reserve policies, this size of a deficit was deemed sustainable for the duration of an extended drought (up to 5 years). In the event the financial deficits are larger or if reserve levels are already low, the City has the option of reducing capital spending to further mitigate the revenue shortfall.

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City of Jackson
2026 Water Rate Study Water Shortage Surcharge
23 Table 9: Proposed Water Shortage Surcharges & Financial Strategy As illustrated graphically in Table 10, the water shortage rate surcharge revenue only partially replaces lost revenue due to reduced water sales. As a result, even with the water shortage rate surcharges, the proposed water rates for water shortage conditions do not exceed the total cost of providing water service. The information in Table 10 reflects revenue estimates based on implementation of water shortage rate surcharges in FY 2026/27 (with some costs changed to reflect average costs).

If adopted, the temporary water shortage rate surcharges would depend on the specific stage of shortage, as declared by the City Council. The surcharges are intended to continue only as long as the shortage conditions exist. The water shortage rate surcharges would be discontinued by City Council when the shortage is declared over.

Normal Supply 1 Stage 1 Stage 2 Stage 3 Stage 4 Stage 5 1 Use Reduction Goal 2
--> (na) Up to 20% Up to 30% Up to 40% Up to 50% > 50%
2 Modeled Use Reduction --> 0% 15% 25% 35% 45% 55%
Revenues
3 Service Charge Revenue $1,777,000 $1,777,000 $1,777,000 $1,777,000 $1,777,000 $1,777,000 4 Usage Rate Revenue 3 $1,981,000 $1,684,000 $1,486,000 $1,288,000 $1,090,000 $891,000 5 Other Revenue $48,000 $48,000 $48,000 $48,000 $48,000 $48,000 6 Total Revenues: $3,806,000 $3,509,000 $3,311,000 $3,113,000 $2,915,000 $2,716,000 7 (% of normal) 92% 87% 82% 77% 71%
Expenditures and Transfers
8 Personnel $472,000 $472,000 $472,000 $472,000 $472,000 $472,000 9 Professional Services $218,000 $218,000 $218,000 $218,000 $218,000 $218,000 10 Maintenance $57,000 $57,000 $57,000 $57,000 $57,000 $57,000 11 Supplies $22,000 $22,000 $22,000 $22,000 $22,000 $22,000 12 Other Services and Charges $126,000 $126,000 $126,000 $126,000 $126,000 $126,000 13 Utilities, Fuel & Chemicals $21,000 $21,000 $21,000 $20,475 $19,950 $19,425 13 Cost Allocation $171,000 $171,000 $171,000 $171,000 $171,000 $171,000 14 Water Purchases 4 $2,307,000 $2,164,000 $2,069,000 $1,973,000 $1,878,000 $1,782,000 15 Additional Conservation Program Costs 5 $0 $0 $0 $5,000 $10,000 $15,000 16 Cash-Funded Capital $510,000 $510,000 $510,000 $510,000 $510,000 $510,000 17 Debt $36,000 $36,000 $36,000 $36,000 $36,000 $36,000 18 Forecasted Change in Fund Balance 6 -$134,000 -$134,000 -$134,000 -$134,000 -$134,000 -$134,000 19 Total Expenses: $3,806,000 $3,663,000 $3,568,000 $3,476,475 $3,385,950 $3,294,425 20 (% of normal) 96% 94% 91% 89% 87%
21 Surplus/(Deficit) Due to Shortage $0 -$154,000 -$257,000 -$363,475 -$470,950 -$578,425 22 Water Shortage Surcharge 7 (na) (na) (na) 2 7% 13% 20% 23 Water Shortage Surcharge Revenue (na) (na) (na) $104,000 $193,000 $297,000 24 Strategic Use of Reserves (na) -$154,000 -$257,000 -$259,475 -$277,950 -$281,425 6 Using a representative change in fund balance based on the Financial Plan test year. 7 Percentage increases are applied only to the then-current usage rates. 5 Increases in conservation costs by stage estimated by City staff. 3 It is assumed that 25% of utility costs will decrease in proportion to the assumed reduction in water usage while the remaining 75% will 4 The AWA wholesale water bill is typically approximately 59 percent fixed. 1 The FY 2026/27 forecasted expenses and revenues are based on the financial plan test year and are assumed to be a typical year for purposes of this analysis.
2 Water shortage stages based on AWA's 2020 Water Shortage Contingency Plan remain fixed.

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City of Jackson
2026 Water Rate Study Water Shortage Surcharge
24 Table 10: Estimated Revenues and Expenses during Water Shortage Stages Table 11 provides an example of how the Water Shortage Surcharge would be applied to the rates proposed to be effective July 1, 2026. The temporary water shortage rate surcharge is not intended to be a penalty for excessive use; rather it represents each customer’s fair share of the cost of partially bridging the financial deficit created by reduced water sales during periods of water shortage.

Customers would participate in bearing this cost in proportion to their water use.

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City of Jackson
2026 Water Rate Study Water Shortage Surcharge
25 Table 11: Illustration of Water Shortage Surcharge Application Normal
Supply Stage 1 Stage 2 Stage 3 Stage 4 Stage 5
Water Rate Surcharge 1--> None None None 7% 13% 20%
Example Calculation for Rates in 2026/27 2
Water Usage Rate (per HCF) $4.91 $4.91 $4.91 $5.25 $5.55 $5.89 Fixed Monthly Service Charge 3
5/8" Meters $45.77 $45.77 $45.77 $45.77 $45.77 $45.77
3/4" Meters $67.95 $67.95 $67.95 $67.95 $67.95 $67.95
1' Meters $112.30 $112.30 $112.30 $112.30 $112.30 $112.30

1.5" Meters $223.41 $223.41 $223.41 $223.41 $223.41 $223.41 2" Meters $356.23 $356.23 $356.23 $356.23 $356.23 $356.23 3" Meters $666.68 $666.68 $666.68 $666.68 $666.68 $666.68 4" Meters $1,110.18 $1,110.18 $1,110.18 $1,110.18 $1,110.18 $1,110.18 during periods of water usage reduction, as declared by City Council 1 Temporary water shortage surcharges are incremental increases in the then-current water usage rates applied

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City of Jackson
2026 Water Rate Study Conclusion
26 SECTION 5. CONCLUSION
This Study used methodologies that are aligned with applicable laws (including California’s Proposition 218) and are consistent with industry standard practices for rate setting as promulgated by AWWA. The proposed water rates equitably reflect the cost of providing water service. The annual adjustments to the water rates are expected to enable the City to continue to provide safe and reliable water service and deliver an increase in capital reinvestment in critical infrastructure.

As with past practice, the City should monitor financial conditions and needs on an ongoing basis and update the financial plan model if conditions or plans change sufficiently to warrant an update. Actual future conditions, such as water demand, water sales revenue, water purchase costs, operating and maintenance expenses, capital preservation project costs/timing, project financing, etc., may differ from the financial plan assumptions reflected herein. Material differences affecting the overall financial condition of the water system may warrant closer review and/or an earlier update. The need for and magnitude of annual water rate increases may also be affected by differences between assumed and actual conditions.

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City of Jackson
2026 Water Rate Study Schedules

SCHEDULES
_____________________________________________________
Schedule 1 – Projected Operating and Debt Expenses
Schedule 2 - Cash Flow Pro Forma

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City of Jackson
2026 Water Rate Study Schedules
S1
Budgeted and Projected Cash Expenses Schedule 1 – Budgeted and Projected Operating and Debt Expenses Schedule 1 Estimate Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast FY2025/26 FY2026/27 FY2027/28 FY2028/29 FY2029/30 FY2030/31 FY2031/32 FY2032/33 FY2033/34 FY2034/35

PERSONNEL SERVICES & BENEFITS
1 SALARIES - REGULAR $209,115 $219,571 $230,550 $242,077 $254,181 $266,890 $280,235 $294,246 $308,959 $324,406 2 SALARIES - OVERTIME $6,321 $6,638 $6,969 $7,318 $7,684 $8,068 $8,471 $8,895 $9,340 $9,807 3 PERS RETIREMENT $77,727 $81,613 $85,694 $89,979 $94,478 $99,202 $104,162 $109,370 $114,838 $120,580 4 RETIREE MEDICAL $4,840 $5,082 $5,337 $5,603 $5,884 $6,178 $6,487 $6,811 $7,152 $7,509 5 MEDICAL $9,534 $10,011 $10,511 $11,037 $11,589 $12,168 $12,776 $13,415 $14,086 $14,790 6 CAFETERIA PLAN $52,983 $55,633 $58,414 $61,335 $64,402 $67,622 $71,003 $74,553 $78,281 $82,195 7 WORKERS COMP INS $9,676 $10,160 $10,668 $11,201 $11,761 $12,349 $12,967 $13,615 $14,296 $15,011 8 PAYROLL TAXES $35,576 $37,355 $39,222 $41,184 $43,243 $45,405 $47,675 $50,059 $52,562 $55,190

CONTRACTED & PROFESSIONAL SERVICES
9 LAB TESTS $5,633 $5,802 $5,976 $6,155 $6,340 $6,530 $6,726 $6,928 $7,136 $7,350 10 GENERAL PROFESSIONAL SVCS. $28,903 $8,000 $8,240 $8,487 $8,742 $38,742 $8,742 $9,004 $9,274 $9,552 11 LIABILITY INSURANCE $86,000 $94,600 $104,060 $114,466 $125,913 $132,208 $138,819 $145,760 $153,048 $160,700 12 PROPERTY DAMAGE INS. $17,088 $18,797 $20,676 $22,744 $25,019 $26,269 $27,583 $28,962 $30,410 $31,931 13 VEHICLE INSURANCE $1,752 $1,927 $2,120 $2,332 $2,565 $2,693 $2,828 $2,969 $3,118 $3,274 14 WATER PURCHASES $2,118,000 $2,306,812 $2,492,938 $2,692,092 $2,905,186 $3,133,198 $3,289,858 $3,454,350 $3,627,068 $3,808,421

REPAIRS & MAINTENANCE
15 MAINTENANCE OF EQUIPMENT $1,514 $1,559 $1,606 $1,654 $1,704 $1,755 $1,808 $1,862 $1,918 $1,975 16 MAINTENANCE OF FACILITIES $48,514 $49,970 $51,469 $53,013 $54,603 $56,241 $57,929 $59,667 $61,457 $63,300 17 MAINTENANCE OF VEHICLES $5,314 $5,473 $5,637 $5,807 $5,981 $6,160 $6,345 $6,535 $6,731 $6,933

MATERIALS & SUPPLIES
18 OFFICE SUPPLIES $982 $1,011 $1,042 $1,073 $1,105 $1,138 $1,173 $1,208 $1,244 $1,281 19 POSTAGE/EXPRESS $8,571 $8,829 $9,093 $9,366 $9,647 $9,937 $10,235 $10,542 $10,858 $11,184 20 SMALL TOOLS $328 $337 $348 $358 $369 $380 $391 $403 $415 $427 21 SPECIAL SUPPLIES $324 $334 $344 $354 $365 $376 $387 $399 $411 $423 22 FUEL $3,842 $4,034 $4,236 $4,448 $4,670 $4,904 $5,149 $5,406 $5,677 $5,961 23 PROTECTIVE CLOTHING $988 $1,017 $1,048 $1,079 $1,111 $1,145 $1,179 $1,215 $1,251 $1,288 24 SOFTWARE $9,485 $9,769 $10,062 $10,364 $10,675 $10,995 $11,325 $11,665 $12,015 $12,375 25 IT & COMPUTER $1,249 $1,286 $1,325 $1,365 $1,406 $1,448 $1,491 $1,536 $1,582 $1,630

OTHER SERVICES & CHARGES
26 EQUIPMENT RENTALS $173 $178 $183 $189 $195 $200 $206 $213 $219 $226 27 PRINTING $3,236 $3,333 $3,433 $3,536 $3,642 $3,752 $3,864 $3,980 $4,100 $4,222 28 BANK SVC CHGS $4,481 $4,616 $4,754 $4,897 $5,043 $5,195 $5,351 $5,511 $5,676 $5,847 29 ADVERTISING $110 $113 $116 $120 $123 $127 $131 $135 $139 $143 30 EDUCATION & TRAINING $274 $283 $291 $300 $309 $318 $328 $337 $347 $358 31 DUES & PUBLICATIONS $620 $638 $658 $677 $698 $719 $740 $762 $785 $809 32 TELEPHONES $1,011 $1,041 $1,072 $1,104 $1,137 $1,171 $1,207 $1,243 $1,280 $1,319 33 COMMUNICATIONS $4,785 $4,928 $5,076 $5,228 $5,385 $5,547 $5,713 $5,885 $6,061 $6,243 34 UTILITIES $15,989 $16,788 $17,628 $18,509 $19,435 $20,406 $21,427 $22,498 $23,623 $24,804 35 OTHER AGENCY CHARGES $20,000 $20,600 $21,218 $21,855 $22,510 $23,185 $23,881 $24,597 $25,335 $26,095 36 REIMBURSED EXPENSE $5,229 $5,385 $5,547 $5,713 $5,885 $6,061 $6,243 $6,430 $6,623 $6,822 37 LINE EXTENSION AGREEMENTS $40,310 $35,738 $31,044 $30,027 $30,027 $23,725 $18,012 $11,034 $0 $0 38 COST ALLOCATION $290,417 $299,130 $308,103 $317,346 $326,867 $336,673 $346,773 $357,176 $367,892 $378,928 39 EXISTING DEBT SERVICE $41,000 $36,000 $31,000 $30,000 $30,000 $24,000 $18,000 $11,000 $0 $0 TOTALS: $3,171,894 $3,374,392 $3,597,709 $3,844,393 $4,109,877 $4,403,081 $4,567,618 $4,770,177 $4,975,205 $5,213,310

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City of Jackson
2026 Water Rate Study Schedules
S2
Schedule 2 - Cash Flow Pro Forma for Water Utility Fund Estimate Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2035 1 Rate Revenue Increase: 9.00% 9.00% 9.00% 8.00% 5.00% 4.00% 4.00% 4.00% 4.00% Rate Revenue
2 Service Charge Revenue $1,801,000 $1,801,000 $1,981,000 $2,179,000 $2,397,000 $2,613,000 $2,770,000 $2,909,000 $3,054,000 $3,207,000 3 Change due to growth & use $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $29,000 $31,000 $32,000 4 Increase due to rate adjustments $162,000 $178,000 $196,000 $192,000 $131,000 $111,000 $116,000 $122,000 $128,000 Fixed Charge Revenue $1,616,000 $1,616,000 $1,777,000 $1,955,000 $2,151,000 $2,345,000 $2,485,000 $2,609,000 $2,739,000 $2,876,000 Change due to growth & use $16,000 $18,000 $20,000 $22,000 $23,000 $25,000 $26,000 $27,000 $29,000 Increase due to rate adjustments $145,000 $160,000 $176,000 $172,000 $117,000 $99,000 $104,000 $110,000 $115,000 Non-Rate Revenues
5 Interest Earnings $38,000 $34,800 $32,800 $22,300 $31,200 $52,300 $41,800 $49,200 $61,900 $58,700 6 Connection Fees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 Operating Revenue $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 8 Total Revenue $3,469,000 $3,806,800 $4,180,800 $4,584,300 $5,003,200 $5,321,300 $5,573,800 $5,856,200 $6,158,900 $6,459,700 O&M Costs
9 Personnel $406,000 $426,000 $447,000 $470,000 $493,000 $518,000 $544,000 $571,000 $600,000 $629,000 10 Professional Services $139,000 $129,000 $141,000 $154,000 $169,000 $206,000 $185,000 $194,000 $203,000 $213,000 11 Maintenance $55,000 $57,000 $59,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 12 Supplies $22,000 $22,000 $23,000 $24,000 $24,000 $25,000 $26,000 $27,000 $27,000 $28,000 13 Other Services and Charges $80,000 $77,000 $73,000 $74,000 $75,000 $70,000 $66,000 $60,000 $51,000 $52,000 14 Cost Allocation $290,000 $299,000 $308,000 $317,000 $327,000 $337,000 $347,000 $357,000 $368,000 $379,000 15 Water Purchases $2,118,000 $2,307,000 $2,493,000 $2,692,000 $2,905,000 $3,133,000 $3,290,000 $3,454,000 $3,627,000 $3,808,000 16 Utilities, Fuel & Chemicals $20,000 $21,000 $22,000 $23,000 $24,000 $25,000 $27,000 $28,000 $29,000 $31,000 17 Total Operating Expenses $3,130,000 $3,338,000 $3,566,000 $3,814,000 $4,079,000 $4,378,000 $4,551,000 $4,759,000 $4,975,000 $5,212,000 Capital Costs
18 Total Capital Spending $505,000 $510,000 $1,006,000 $384,000 $51,000 $1,337,000 $710,000 $10,416,000 $594,000 $612,000 19 Existing Debt Service $41,000 $36,000 $31,000 $30,000 $30,000 $24,000 $18,000 $11,000 $0 $0 20 Cash Funded Capital Projects $505,000 $510,000 $1,006,000 $384,000 $51,000 $1,337,000 $710,000 $577,000 $594,000 $612,000 21 New Debt Service $0 $0 $0 $0 $0 $0 $0 $0 $720,000 $720,000 22 Total Capital Expenses $546,000 $546,000 $1,037,000 $414,000 $81,000 $1,361,000 $728,000 $588,000 $1,314,000 $1,332,000 23 Total Expenditures $3,676,000 $3,884,000 $4,603,000 $4,228,000 $4,160,000 $5,739,000 $5,279,000 $5,347,000 $6,289,000 $6,544,000 24 Beginning Year Balance $1,597,000 $1,390,000 $1,312,800 $890,600 $1,246,900 $2,090,100 $1,672,400 $1,967,200 $2,476,400 $2,346,300 25 Surplus/(Shortfall) ($207,000) ($77,200) ($422,200) $356,300 $843,200 ($417,700) $294,800 $509,200 ($130,100) ($84,300) 26 End of Year Balance $1,390,000 $1,312,800 $890,600 $1,246,900 $2,090,100 $1,672,400 $1,967,200 $2,476,400 $2,346,300 $2,262,000 27 Reserve Target $1,512,000 $1,581,000 $1,657,000 $1,740,000 $1,828,000 $1,928,000 $1,986,000 $2,055,000 $2,127,000 $2,206,000 28 Debt Coverage Ratio 8.27 13.02 19.83 25.68 30.81 39.30 56.82 99.75 1.64 1.73

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CITY OF JACKSON

NOTICE OF PUBLIC HEARING

PROPOSED ADJUSTMENTS TO RATES FOR WATER SERVICE
NOTICE IS HEREBY GIVEN: that the City of Jackson (“City”) will hold a Public Hearing on June 22, 2026, at 6:30 p.m. in the City Council Chambers, located at 33 Broadway, Jackson, CA, to consider the adoption of adjustments to water service rates applicable to the parcel for which you are shown as the record owner or customer of record. The rate adjustment proposed to be imposed on your parcel and the basis upon which it was calculated is described in more detail below. You may submit a protest and/or request for an administrative remedy, as described below.

PROTESTS: As the record owner or customer of record of a parcel identified to be subject to the imposition of the proposed rate adjustments, you may submit a written protest against the proposed rate adjustments. A protest indicates opposition to the proposed rates. Only one written protest will be counted per parcel. Each protest must:
(1) Be in writing;
(2) State that you are opposed to the rate adjustments; (3) Provide the property’s assessor parcel number or street address; and (4) Include the original signature of the record owner or customer of record submitting the protest.

Protests submitted by e-mail, facsimile, or other electronic means will not be accepted. Oral comments at the public hearing will not qualify as formal protests unless accompanied by a written protest. Written protests may be submitted by mail or hand-delivered to the City Clerk, City of Jackson, at 33 Broadway, Jackson, CA 95642, but please be aware that in order to be counted, protests must be received (regardless of mailing date) by the City prior to the close of the public hearing on June 22, 2026.

If, at the close of the public hearing, written protests against the proposed rate adjustments are not presented by a majority of the identified parcels upon which they are proposed to be imposed, the City Council may adopt the proposed adjustments to the water service rates. If City Council approves the updated rates, the first rate adjustment will occur on July 1, 2026, and then annually thereafter each July 1 through July 1, 2030.

ADMINISTRATIVE REMEDIES PROCESS: California law requires customers to raise legal concerns about proposed water rates directly with the City before taking further legal action. This is called the “exhaustion of administrative remedies” process. In simple terms, it means that if you believe the City’s water rates do not comply with Proposition 218, you must submit a written

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objection prior to the deadline stated below. This gives the City an opportunity to review and address legal concerns before the rates are considered for adoption.

Objections must be in writing and received by the City by June 3, 2026 at 5:00 PM. Failure to timely object in writing by this deadline bars any right to challenge the proposed water rates through a legal proceeding in a court of law. A valid objection must:
(1) Be in writing;
(2) Clearly explain the reasons why you believe the proposed rates do not comply with Proposition 218, with enough detail for the City to review and respond (for example, stating that the proposed rates are too high, or that they are illegal without an explanation as to why, will be insufficient to constitute a valid legal objection); (3) Include the property’s assessor parcel number or street address; and (4) Include the name and signature of the individual submitting the objection.

Objections may be submitted by mail or hand delivered to Jackson City Hall, 33 Broadway, Jackson, California 95642, provided they must be received (regardless of mailing date) by the City no later than June 3, 2026 at 5:00 PM.

Please note that under California Government Code section 53759, legal challenges must be filed within 120 days of the date on which the resolution adopting the proposed rates is adopted.

If you have any questions about this Notice, please contact the City at: 209-223-1646 or [email protected]

PROPOSED RATE ADJUSTMENTS
The City of Jackson works to ensure that residents and businesses receive safe and reliable water service, and that the City’s water system is maintained to all required standards in order to protect our community’s health and safety, as well as the environment. The City last conducted a water rate study in 2019, which resulted in the adoption of a water rate schedule with rate adjustments through July 2023.

Since that time, additional rate adjustments have been implemented, primarily in order to pass through the rising costs of wholesale water purchased from Amador Water Agency (AWA). The proposed rate adjustments herein account for continued rising costs of operating and maintaining the City water infrastructure and include the cost of critical capital projects identified by the City’s engineering team, which will need to be deferred if water rates are not sufficiently increased as proposed. The full report (City of Jackson 2026 Water Rate Study Report) can be viewed at www.ci.jackson.ca.us.

Rate Calculation Methodology
The structure for the water rates follows a common industry practice with a two-part structure that is comprised of a fixed component (the Monthly Service Charge) and a consumption-based Usage Rate.

The fixed Monthly Service Charge is composed of a fixed Account Charge (which is assessed equally to all accounts to pay for the cost of administering water accounts) and a fixed Meter Charge (which is assessed based on meter size and pays for fixed costs associated with operating and maintaining water utility infrastructure). The Monthly Service Charge is designed to fund a majority of the water utility’s fixed water costs, including operational costs, capital projects, and a portion of costs allocated to City staff managing the water system.

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The Usage Charge is a uniform rate and is assessed based on actual water usage as measured by water meter readings. The Usage Charge primarily recovers variable costs for the City water system, such as electricity and the cost to purchase wholesale water from AWA.

Proposed New Water Rates
The water rate study recommends the adoption of a five-year rate plan with annual rate adjustments to meet the financial needs and obligations of the water utility. The study also included the proportional cost of service analysis and design of water rate structures consistent with the requirements of Proposition 218. The table below presents the percentage increases in rate revenue and the proposed water rates for the next five years.

Temporary Water Shortage Rate Surcharges
During extended periods of water shortage, the City’s water utility experiences a reduction in water sales.

Reduced water sales result in a financial deficit for the utility’s operations. The City has an existing policy of applying a surcharge to the then-current Usage Charge during periods of significant water shortage, as defined by the water shortage “stages” established by the AWA’s Water Shortage Contingency Plan (WSCP). The following updated proposed water shortage rate surcharges are necessary to avoid a financial deficit and help cover the ongoing cost of providing water service during periods of declared water shortages. The schedule below presents the proposed water shortage rate surcharges, which are expressed as percentages to be applied to the City’s water Usage Charge in effect at the time of the water shortage. The surcharge does not affect the Monthly Service Charge.

Rate surcharges are temporary and would be applied only when the City Council declares a water shortage. The surcharges would be rescinded when the City Council declares an end to water shortage conditions. July 1, 2026 July 1, 2027 July 1, 2028 July 1, 2029 July 1, 2030 Overall Water
Rate Revenue Increases -->
9% 9% 9% 8% 5%
Water Usage Rate ($/CCF)
All Water Usage $4.91 $5.35 $5.83 $6.30 $6.62
Monthly Service Charges
5/8" Meter $53.89 $58.74 $64.03 $69.15 $72.61
3/4" Meter $79.48 $86.63 $94.43 $101.98 $107.08
1" Meter $130.67 $142.43 $155.25 $167.67 $176.05
1 1/2" Meter $258.64 $281.92 $307.29 $331.87 $348.46
2" Meter $412.20 $449.30 $489.74 $528.92 $555.37
3" Meter $770.51 $839.86 $915.45 $988.69 $1,038.12
4" Meter $1,282.38 $1,397.79 $1,523.59 $1,645.48 $1,727.75

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RESOLUTION NO. 2026-13

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF JACKSON ADOPTING

ADMINISTRATIVE REMEDIES PROCEDURES
WHEREAS, AB 2257, the “Exhaustion of Administrative Remedies” Process, requires customers to raise legal concerns about proposed water rates directly with the City before taking further legal action; and
WHEREAS, the City of Jackson (the “City) wishes to adopt procedures permitted by AB 2257.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Jackson, California, as follows:

1. Recitals: The Recitals set forth above are true and correct and are incorporated into this Resolution by this reference.

2. Adoption of Administrative Procedures: The City Council does hereby accept the procedures permitted by AB 2257 (Government Code sections 53759.1 and 53759.2) for potential claims to any proposed water fee, sewer fee, or special assessment adoption or increase. In the event the City complies with these procedures a person or entity shall be prohibited from bringing a judicial action or proceeding alleging noncompliance with Article XIII D of the California Constitution for any new, increased, or extended fee or assessment, unless that person or entity has timely submitted to the local agency a written objection to that fee or assessment that specifies the grounds for alleging noncompliance.
a. The City shall provide a clear written basis for proposed fees to affected property owners and tenants responsible for the fee at least 45 days before the objection deadline, noting that failure to object bars future legal challenges. Such notice shall include any other information required by law.
b. The City shall post the applicable rate study, engineer's report, and/or staff reports on the City’s website and mail them upon request. c. Property owners and tenants responsible for the fee shall submit a written objection to the City by a deadline set no earlier than at least 45 days from the notice detailing alleged Proposition 218 noncompliance. d. The City shall respond in writing to all written objections prior to the public hearing to approve the fee or assessment.

3. Effective Date: This Resolution shall become effective upon its adoption.

The foregoing resolution was duly passed and adopted by the City Council of the City of Jackson at a regular meeting on the 13th day of April, 2026 by the following vote:

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AYES:

NOES:

ABSTAIN:

ABSENT:

CITY OF JACKSON
______________________________________
Chad Simmons, Mayor
ATTEST:
______________________________________
John Georgette, City Clerk

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City of Jackson
Council Meeting Memorandum
Monday, April 13, 2026 – 6:30 PM Regular Meeting
To: Honorable Mayor and Members of the City Council
From: Erin Ventura, Contract City Planner
Via: Carl Simpson, City Manager
Date: March 23, 2026
Agenda Item #6b: Façade Improvement Program Application – Add Art- 20 Main Street Recommendation:

Staff recommends that the City Council approve a request from Jay Michel for $2433.81 in Façade Improvement Program funds to assist with the replacement of the existing awning at 20 Main Street, home of the Add Art.

Background and Discussion:

In 2010, the City Council established the Façade Improvement Program to assist business owners with enhancing the appearance of commercial building façades, signage, and awnings throughout the City. Under the program, eligible applicants may receive up to $2,500 in City funds to support qualifying façade improvement projects.

Jay Michel has requested Façade Improvement Program funds of $2433.81 to cover the total cost to install a new awning to replace the existing damaged awning.

Staff is recommending that the City Council award $2433.81 in Façade Grant Improvement Program funds to Jay Michel of Add Art.

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ORDINANCE NO. 742

AN ORDINANCE OF THE CITY OF JACKSON CONCERNING COST RECOVERY

FOR NON-EMERGENCY SERVICES RESPONSE
WHEREAS, the City of Jackson's Fire Department provides emergency services to Jackson’s residents and visitors; and
WHEREAS, the Fire Department provides all-risk emergency services to the City of Jackson and portions of unincorporated Amador County, serving a population of approximately 5,000 residents and protects a jurisdiction spanning roughly 32 square miles; and WHEREAS, the Fire Department has limited resources, operating from two fire stations and equipped with three engines, one ladder truck, one water tender, and one light rescue unit; and WHEREAS, a significant number of responses are provided in non-emergency circumstances, which creates a drain on the City's resources; and
WHEREAS, the City of Jackson desires to recover the expenses relative to these non-emergency responses; and
WHEREAS, Article XI, Section 7 of the California Constitution enables a county or city to make and enforce within its limits all local, police, sanitary, and other ordinances and regulations not in conflict with the general laws of California.

NOW, THEREFORE THE CITY COUNCIL OF THE CITY OF JACKSON DOES HEREBY ORDAIN AS FOLLOWS:

Section 1. Recitals. The above recitals are true and correct and hereby incorporated into this Ordinance.

Section 2. Amendment. Section 2.08.070 of Chapter 2.08 of Title 2 is hereby added to the Jackson Municipal Code to read as follows:

2.08.070 Cost Recovery.

The City may establish and impose user fees for the delivery of non-emergency fire and rescue services, personnel, supplies, and equipment to facilities and agencies, including, but not limited to nursing facilities, assisted living facilities, hospitals, clinics, care homes, government and non-governmental agencies, ambulance services, and commercial establishments. The fees shall be imposed for non-emergency services, including, but not limited to lifting or moving non-injured persons, assistance with patient transfers not associated with an emergency medical response, welfare checks not initiated by the Jackson Police Department as an emergency, stand-by or assistance requests for operational or administrative purposes, rattlesnake removal,

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vehicular or residential lockouts except in the circumstance that an individual is locked in or an oven or stove is in use, and any other assistance deemed non-emergent by the Jackson Fire Department. The fees shall vary based on the type and amount of services provided, and shall take into account the cost of personnel, supplies, and equipment present or used at the scene. The City may also establish and impose user fees for the cost of providing personnel (a “rider”) on an ambulance in cases including but not limited to requests for assistance transporting a patient to a hospital. The rate of user fees shall be that which is usual, customary, and reasonable and may include any services, personnel, supplies, apparatuses, equipment, and administrative costs. The rate shall be established by City Council resolution.

Section 2. Severability. Should any provision of this Ordinance, or its application to any person or circumstance, be determined by a court of competent jurisdiction to be unlawful, unenforceable or otherwise void, that determination shall have no effect on any other provision of this Ordinance or the application of this Ordinance to any other person or circumstance and, to that end, the provisions hereof are severable.

Section 3. Publication. The City Clerk shall certify to the adoption of this Ordinance and shall publish or post the Ordinance in accordance with California Government Code section 36933.

Section 4. Effective Date. This Ordinance shall take effect thirty (30) days from and after the date of its final passage and adoption.
[signatures on following page]

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INTRODUCED on the 13th of April, 2026, and PASSED AND ADOPTED by the City Council of the City of Jackson on May 11th, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Chad Simmons
Mayor
ATTEST:
__________________________________
John Georgette
City Clerk
APPROVED AS TO FORM:
__________________________________
Joshua Nelson
City Attorney

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Jackson City CouncilApril 13, 2026

Jackson City Council
April 13, 2026