AGENDA
KINGSBURG CITY COUNCIL
REGULAR MEETING Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 (559) 897-5821 www.cityofkingsburg-ca.gov
Wednesday, May 17, 2023 at 6pm
Invocation to be given by Associate Pastor Esteban Mendizabal, Kingsburg First Baptist Church, followed by the Pledge of Allegiance led by Mayor Vince Palomar. 6 P.M. REGULAR SESSION MEETING:
1. Call to Order and Roll Call
2. Approve Agenda: Action by the Council to approve the agenda or to make modifications. Items that can be added to the agenda is constrained by State law.
3. Presentations:
None.
4. Public Comments: This is the time for any citizen to come forward and address the City Council on any issue within its jurisdiction that is not listed on the Agenda. A maximum of five (5) minutes is allowed for each speaker.
5. Consent Calendar: Items considered routine in nature are to be placed on the Consent Calendar.
They will be considered as one item and voted upon in one vote unless individual consideration is requested. Each vote in favor of the Consent Calendar is considered and recorded as a separate affirmative vote in favor of each action listed. Approval of the Consent Calendar items include recitals reading ordinance(s) by titles(s) only and adoption of recommended action(s) contained in Staff Reports.
5.1 Approval of City Council Minutes: Approve the minutes from the May 3, 2023 Regular Council Meeting as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
5.2 Check Register: Ratify/approve payment of bills listed on the check register for the period April 25, 2023 through May 9, 2023 as prepared by Accounts Payable Clerk Marsha Alves.
Sponsor: Finance Department
City of Kingsburg
1401 Draper Street, Kingsburg, CA 93631-1908
Phone (559)897-5821 Fax (559)897-5568
Mayor Vince Palomar
Mayor Pro Tem Brandon Pursell, Jr.
Council Member Laura North
Council Member Staci Smith
Council Member David M. Silva
City Manager Alexander J. Henderson
Kingsburg City Council Agenda
May 17, 2023
5.3 Adopt the new City Credit Card Policy and Acknowledgement Form - Staff Report prepared Assistant City Manager/Administrative Services Director Christina Windover Sponsor: Administrative Services Department
5.4 Approve Exchange Agreement and Escrow Instructions; Exchange Parcels:
APN:394-390-06 and APN:394-390-04 and authorize the City Manager to execute the Exchange Agreement and Escrow Instructions on behalf of the City of Kingsburg effective after the other Exchange Parties execute the Exchange and Escrow Instructions- Staff Report prepared by City Manager Alexander Henderson Sponsor: City Manager’s Office
5.5 April 2023 Crime Stats- Accept and file the Police Department’s April 2023 Crime Stats.
Sponsor: Police Department
5.6 April 2023 Townsend Public Affairs Update Report- Accept and file the April 2023 Townsend Public Affairs Update Report.
Sponsor: City Manager’s Office
5.7 Adopt Resolution No. 2023-022 and Accept the Funding Claim for Local Transportation Funds (TDA) and State Transit Assistance Funds (STAF) apportionment and authorize the Finance Director to sign and submit the Fiscal Year 2022-2023 Transportation Funding Claim.- Staff Report by Finance Director Alma Colado.
Sponsor: Finance Department
5.8 Adopt Resolution No. 2023-023 - A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Initiating Proceedings For The Annual Levy And Collection Of Assessments For The City Assessment District No. 93-01 For Fiscal Year 2023/24 Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As Provided By Article Xiii D Of The California Constitution; And Ordering The Preparation Of An Engineer’s Report In Connection Therewith- Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department
5.9 Adopt Resolution No. 2023-024 - A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Preliminarily Approving The Report Of The Engineer In Connection With The Annual Levy Of And Collection Of Assessments For The City Assessment District No. 93-01 For Fiscal Year 2023/24, Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As Provided By Article Xiii D Of The California Constitution- Staff Report prepared by Finance Director Alma Colado Sponsor: Finance Department
5.10 Adopt Resolution No. 2023-025- A Resolution Of The City Council Of The City Of Kingsburg, County Of Fresno, State Of California Declaring Its Intention To Order The Annual Levy And Collection Of Assessment For The City Landscape Maintenance Assessment District No. 93-01 For Fiscal Year 2023/24 Pursuant To The Landscaping And Lighting Act Of 1972, Part 2 Of Division 15 Of The Streets And Highways Code And As provided By Article Xiii D Of The California Constitution, Kingsburg City Council Agenda
May 17, 2023
And Appointing A Time And Place For Hearing Protests- Staff Report prepared by Finance Director Alma Colado
Sponsor: Finance Department
5.11 Adopt Resolution 2023-026 Celebrating May 21-27, 2023 as National Public Works WeekSponsor: Public Works Department
6. Regular Calendar
6.1 San Joaquin Valley Regional Blueprint Award – Kingsburg Downtown Revitalization - Staff Report prepared by Community Development Director Holly Owen
Sponsor: Community Development Department
Possible Action(s):
a. Presentation by Community Development Director Holly Owen b. Public Comment
c. Council Discussion
d. Action as Deemed Necessary
6.2 1% Public Safety Sales Tax - Measure E Overview
Sponsor: Police & Fire Department
Possible Action(s):
a. Presentation by Police Chief Neil Dadian and Fire Chief Daniel Perkins b. Public Comment
c. Council Discussion
d. Informational - No Action Deemed Necessary
6.3 School Resource Officer Agreements for the Kingsburg High School Union School District and the Kingsburg Elementary Charter School District– Staff Report by Police Chief Neil Dadian
Sponsor: Police Department
Possible Action(s):
a. Presentation by Police Chief Neil Dadian
b. Public Comment
c. Council Discussion
d. Action as Deemed Necessary
7. Council Reports and Staff Communications
7.1 Community Services Commission
7.2 Public Safety Committee
7.3 Chamber of Commerce
7.4 Economic Development
7.5 Finance Committee
7.6 Planning Commission
7.7 South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA)
7.8 Downtown Business Improvement District
7.9 Council of Governments
7.10 Council Member Reports
7.11 City Manager’s Report
- Governor Gavin Newsom’s State Budget May Revision; Verbal Update Kingsburg City Council Agenda
May 17, 2023
8. Future Agenda Items: None.
9. Adjourn Regular Kingsburg City Council Meeting.
Any writings or documents provided to a majority of the Governing Body regarding any item on this agenda will be made available for public inspection at City Hall, in the City Clerk’s office, during normal business hours. In addition, such writings and documents may be posted on the City’s website at www.cityofkingsburg-ca.gov.
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the office of the City Clerk (559) 897-6520. Notification 48 hours prior to a meeting will enable the City to make reasonable arrangements to ensure accessibility to that meeting [28 CFR 35 .102.35.104 ADA Title II].
Title VI of the Civil Rights Act of 1964 provides that no person in the United States shall, on the grounds of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving federal financial assistance.
I hereby certify, under penalty of perjury under the laws of the State of California that the foregoing Agenda was posted at the front entrance of City Hall not less than 72 hours prior to the meeting. Dated this 11th day of May 2023.
____________________________________
Abigail Palsgaard, City Clerk
KINGSBURG CITY COUNCIL
REGULAR MEETING MINUTES
May 3, 2023
Council Chamber, 1401 Draper Street, Kingsburg, CA 93631 Invocation was given by Pastor Clayton Paull, Hope Church, followed by the Pledge of Allegiance led by Mayor Vince Palomar.
6 P.M. REGULAR SESSION MEETING:
Call to Order and Roll Call: Mayor Vince Palomar called the regular meeting of the Kingsburg City Council to order at 6:01 pm.
Council Members Present: David M. Silva, Staci Smith, Laura North, Brandon Pursell, Jr., and Mayor Vince Palomar.
Council Members Absent: None.
Approve Agenda: A motion was made by Council Member Pursell, Jr., seconded by Council Member North, to approve the agenda, as published. The motion carried by an unanimous voice vote.
Presentations:
Spring 2023 Organizational Improvement Award – Jeff Lloyd, Fire Fighter/Paramedic/Engineer Sponsor: City Manager’s Office
Mayor Palomar congratulated Mr. Lloyd on behalf of the Council.
Public Comments: None.
Consent Calendar: A motion was made by Council Member Smith, seconded by Council Member Silva, to approve the items appearing on the Consent Calendar. The motion carried by an unanimous voice vote.
5.1 Approval of City Council Minutes: Approve the minutes from the April 19, 2023 Regular Council Meeting as prepared by City Clerk Abigail Palsgaard.
Sponsor: City Clerk’s Office
5.2 Check Register: Ratify/approve payment of bills listed on the check register for the period April 11, 2023 through April 24, 2023 as prepared by Accounts Payable Clerk Marsha Alves.
Sponsor: Finance Department
5.3 Adopt Resolution 2023-021 Celebrating the Month of May as Building Safety MonthSponsor: Community Development Department
5.4 Authorize the City Manager to enter into an agreement with Employ America for Community Inclusion Services- Staff Report prepared Public Works Director Daniel Galvez
Sponsor: Public Works Department
Kingsburg City Council Minutes
May 3, 2023
5.5 Public Safety Sales Tax (Measure E) Oversight Committee Appointment- Accept Mayor Palomar’s appointment of Blake Nino to the Public Safety Sales Tax (Measure E) Oversight Committee to a term that is set to expire November 2027.
Sponsor: City Clerk’s Office
Regular Calendar
2023/2024 DRAFT Capital Improvement Plan and FY 23 and FY 24 Streets Update- Staff Report prepared by City Manager Alexander Henderson
Sponsor: City Manager’s Office
City Manager Alexander Henderson presented the draft 2023/2024 Capital Improvement Plan and FY 23 and FY 24 Streets Update. This is the time for the public or Council to give their input. Council Member Smith asked if the discarded pavement from the reconstructing of roads will be added to the alleys to improve them? City Manager Henderson said it has been used that way in the past, he will look into it.
Informational - No Action Deemed Necessary
Traffic Policies – Speed Humps and Stop Signs- Staff Report prepared by City Engineer Dave Peters
Sponsor: City Engineer’s Office
City Engineer Dave Peters presented the proposed Traffic Polices for Speed Humps and Stop Signs.
Council Member Silva asked if people outside the city limits can request improvement, or just residences? Mr. Peters said anyone in the zip code. Council Member North asked who is on the committee. Mr. Peters said Lt. Stephens, Public Works Director Galvez, himself and Chief Perkins.
Council Member Smith asked if he got input from the chiefs directly? Mr. Peters said we did discuss this at the Traffic Committee. Council discussed home values. Mr. Peters doesn’t know of any home values going down. Council Member Smith asked if any other cities nearby are installing these? Mr.
Peters said they are cautiously being installed in neighboring communities. Council Member Pursell, Jr. said he is opposed to speed humps. The Police Chief and Fire Chief both stated that the speed humps would cause a much slower response time. Council Member Pursell, Jr. said it doesn’t make fiscal or public safety sense. Speed humps slow down first responders.
Mayor Palomar asked for cost of the speed humps. Mr. Peters said $7,500. Mayor Palomar said he is also opposed to speed humps. Council Member North asked what prompted this? Mr. Peter said staff wanted to explore this, we get requests from time to time. The Traffic Committee wanted to get a policy to show the public how we are making the decision. City Manager Henderson said the public may not understand the procedure, this is transparent. Council Member Pursell, Jr. said he doesn’t want to waste staff time. Mr. Peters said there are other ways to attack it, like a speed trailer. Council Member North said recently pedestrians who have been hit have been on nonresidential streets, this wouldn’t help that but it would slow down first responders. Council Member Silva said he has a different opinion, there is speeding on Lindquist. He believes having something is better than having nothing. Council discussed other options to slow down speeders including enforcement, lighting, bump outs and the speed trailer. Mr. Peters said we added bike lanes on Tulare Street and it has slowed people down. Council Member Pursell, Jr. said he doesn’t want to slow down first responders.
Chief Perkins has been in front of Council showing us how each second matters. Council Member North asked how the Stop Sign Policy is different than what we already use. Mr. Peters said it is not different, we are just spelling it out. Council Member Pursell, Jr. asked what department heads think.
Kingsburg City Council Minutes
May 3, 2023
Public Works Director Galvez said most requests we get do not qualify. Having a process will help show the resident why it doesn’t qualify.
Chief Dadian was not in favor of them or necessarily having a policy. We have done other things to slow people down. One successful option has been signs that say kids at play, slow down. Not sure if the policy is needed for the common complaint.
Chief Perkins said it slows response time. Rigs are heavy, it will increases maintenance costs. It is hard on the brakes with starting and stopping. Seconds matter when it comes to brain cells (saving lives) and fires. He does believe people need a vehicle to voice their opinion, but maybe not a policy.
Other options can be cones and signs; the fire department can run those over if needed. Council Member North would like the chiefs to sign off on any approvals. Council Member Smith would like Fire Captains and Lieutenants to sign off also. Mr. Peters said there is a part in the policy that says it can’t be an emergency response route. Council Member Pursell, Jr. said wouldn’t want to see anything to go forward without the police department, fire department and public works signing off on it. Mr.
Peters also said if speed humps are installed, it could increase traffic on neighboring streets. The initial screening must receive sign off of all members of the Traffic Committee. Council Member North said she would like the people who would be directly in front of the speed humps to have to sign off.
Mayor Palomar asked can you add language that it comes to Council after the traffic safety committee approves the application. Mr. Henderson said staff will bring back the speed hump policy with the changes from the direction from Council.
Council Member North motioned, seconded by Council Member Silva, to adopt the proposed traffic policy for requested installation of stop signs. The motion passed unanimously with a voice vote.
Council Reports and Staff Communications
Community Services Commission- They met last week, gave an update on the dog park. Discussed the new turf at the parks, senior recourse fair on Friday- open to all seniors in Fresno County. It is from 9am-2pm.
Public Safety Committee- They meet next week.
Chamber of Commerce- They meet next week.
Economic Development- They haven’t met.
Finance Committee- They discussed the Athwal Park bathroom, a credit card policy and the general plan RFP review. Athwal is over budget.
Planning Commission- There is a joint workshop on housing element 5/11 at 6pm.
South Kings Groundwater Sustainability Agency Joint Powers Authority (SKGSA)- They meet next week.
Downtown Business Improvement District- They met yesterday morning- 6/2 Summer Kickoff Event.
Council of Governments- There is nothing to report.
Kingsburg City Council Minutes
May 3, 2023
Quarterly Council Update of All Intergovernmental Committees and Boards- 5 Cities meets Monday.
Council Member Reports- Council Member Silva reported on the Chamber of Commerce mixer at Print Theory. Andrew Vorhes, KHS alumni, played at USC, got a contract with the NFL team Baltimore Ravens. Council Member North spoke at the Tuesday Club.
City Manager’s Report- City Manager Henderson reported on the fiber project. Phase 2 will begin after the Swedish fest. Phase 2 & 3 may happen at the same time. Business journal is going to do a story on the fiber project. He gave a quick history of the Community Planners that came to Kingsburg.
The City has received an award for the Stone Plaza project in regards to the Community Planners, we will bring it to the next meeting. The Property owner will give an update at the next meeting regarding the progress of Stone Plaza.
Future Agenda Items: None.
Adjourn Regular Kingsburg City Council Meeting. At 7:08pm Mayor Palomar adjourned the meeting.
Submitted by:
____________________________________
Abigail Palsgaard, City Clerk
Accounts Payable
User:
Printed:
marshaa
5/11/2023 9:49 AM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
83458 4560 4LEAF, INC. 04/28/2023
J3965H Building Inspector 1 and Mileage 9,064.28
Total for Check Number 83458: 9,064.28
83459 3005 AFLAC 04/28/2023
420772 Additional Ins Acct. V6412 Due Date: 5/1/23 985.90 Total for Check Number 83459: 985.90
83460 3006 AIRGAS NCN 04/28/2023
9136428614 oxygen 3/27/23 109.99
9136680574 oxygen 4/3/23 185.02
9136856911 oxygen 4/10/23 313.50
9996286785 oxygen 3/31/23 794.61
Total for Check Number 83460: 1,403.12
83461 3565 AMAZON CAPITAL SERVICES 04/28/2023
11YV-VLRY-7Y9R COFFEE/SUPPLIES 260.22
137M-M99P-1GWG file folders office 74.49
14NJ-TLCF-KHD6 SNACKS,SUPPLIES FOR TRAINING 236.26
16PC-6N3Y-3R3H reflective tape 17.42
16PG-YYF6-VL7V HEAT SHRINK TUBING CABLE 10.89
17YC-PLGX-49LL RED SHRINK CONNECTORS 10.89
1C3R-KK63-1K97 TUBING VARIOUS 70.15
1FFV-JY4L-N7PR METAL LOCKER/STORAGE LOCKERS 1,417.91
1GNG-DYWM-34CG SUPPLIES 996.44
1HFNWTWQ46J1 indicator light for truck 9.80
1K 3J-TTNL-1NPQ SUPPLIES FOR LEADERSHIP TRN 17.97
1NXL-YWFF-4CAL CLEANIING SUPPLIES 494.26
1PXG-XXGL-313V CRATES FOR RESCUE EQUIP 283.86
1R6L-CVPP-NT3X HP Officejet printer-training 533.86
1VLV-6PP-1HWY ICE BUCKET FOR FREEZER 72.22
Total for Check Number 83461: 4,506.64
83462 4545 AMAZON.COM SALES, INC. 04/28/2023
1YFPX7R11PRX Batteries for Officers Flash lights 51.72
Total for Check Number 83462: 51.72
83463 3054 BSK ASSOCIATES 04/28/2023
AG07874 Sormwater 3/14/2023 156.00
AG07964 Bact 4/10/2023 114.00
AG08718 Bact 4/18/2023 114.00
AG08870 Bact 4/19/2023 199.50
Total for Check Number 83463: 583.50
83464 4429 CANON FINANCIAL SERVICES, INC 04/28/2023
AP Checks by Date - Detail by Check Date (5/11/2023 9:49 AM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
30335177 Canon Copier 4/1-4/30/23 252.08
30335177 monthly + overage 3/1-3/31/23 155.89
Total for Check Number 83464: 407.97
83465 4696 JEREMY CAZARES 04/28/2023
reimbursement reimburse for Rope Rescue Operations 77.38 Total for Check Number 83465: 77.38
83466 4861 CCLS, INC 04/28/2023
17923 Kings Estates Landscape April 2023 980.00
Total for Check Number 83466: 980.00
83467 3080 CHADS AUTO GLASS 04/28/2023
92076 Windshield Replacement PD #2040 498.37
Total for Check Number 83467: 498.37
83468 3101 CITY OF SANGER FIRE 04/28/2023
IGT63-Kingsburg Health Mgm't Consulting fees for IGT for March 475.85 Total for Check Number 83468: 475.85
83469 4448 CORE & MAIN 04/28/2023
5347727 Waterline repair partts 1,615.05
Total for Check Number 83469: 1,615.05
83470 3834 CORE BUSINESS INTERIORS 04/28/2023
29367 Modular desk pieces /Labor 2,234.00
Total for Check Number 83470: 2,234.00
83471 4385 CPSI 04/28/2023
87008 18th Ave Sidewalks Task Order 3 March 1-31,2023 3,255.75 Total for Check Number 83471: 3,255.75
83472 4340 DAWSON-MAULDIN, LLC 04/28/2023
Pymt #9 Linnaea Villas Dates of Work: 12/31/21-12/09/22 124,762.57 Rtn Pymt #10 Linnaea Villas Retention Final Pymt 86,135.77 Rtn Pymt #9 Linnaea Villas Dates of Work: 12/31/21-12/09/22 -6,238.13 Total for Check Number 83472: 204,660.21
83473 3152 E C N POLYGRAPH & INVEST 04/28/2023
KINGPD-Apr-2023 Pre-employment Polygraph (Sanders) 250.00 Total for Check Number 83473: 250.00
83474 4615 EMERALD TEXTILES SERVICES 04/28/2023
EFRE-67451 Svs for Linen 4/9-4/15/23 237.15
Total for Check Number 83474: 237.15
83475 3158 ENER POWER 04/28/2023
72549 Electric Energy Charges for: 2/25/22-3/27/22 SDI: 7547167697 558.00 72839 Electric Energy Charges for: 1/26/23-2/26/23 SDI: 7547167697 667.00 72840 Electric Energy Charges for: 1/26/23-2/26/23 SDI: 7543447066 344.00 72841 Electric Energy Charges for: 1/26/23-2/26/23 SDI: 7543447336 21.00 72842 Electric Energy Charges for: 1/26/23-2/26/23 SDI: 7543447613 290.00 AP Checks by Date - Detail by Check Date (5/11/2023 9:49 AM) Page 2 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83475: 1,880.00
83476 4193 FIRST IN SAFETY 04/28/2023
1277 Training Shoring A shift 4/10,4/11,4/13 650.00
1277 Training Shoring B shift 4/10,4/11,4/13 650.00
1277 Training Shoring C shift 4/10,4/11,4/13 650.00
1280 PMI rope pack w/double layer black bottom - blue x4 318.16 Total for Check Number 83476: 2,268.16
83477 3188 FRESNO COUNTY SHERIFF 04/28/2023
SO20290 Dispatch services for March 17,172.75
SO20290 RMS/JMS March 152.65
Total for Check Number 83477: 17,325.40
83478 4860 GOLD STANDARD MORTGAGE 04/28/2023
4/19/2023 Business License Overpayment 319.00
Total for Check Number 83478: 319.00
83479 3723 GEORGE GOMEZ 04/28/2023
05112023 Per Diem Skills Training Fresno(ACT) 17.00
Total for Check Number 83479: 17.00
83480 3211 GRAINGER 04/28/2023
9669502115 Extractor Set 131.28
Total for Check Number 83480: 131.28
83481 3994 GUARDIAN 04/28/2023
5/1-5/31/2023 Monthly Ins. Premium 5/2022 Vol Ins. Adj 957.71 5/1-5/31/2023 Monthly Ins. Premium 5/2022 VSP-Vision 1,103.52 5/1-5/31/2023 Monthly Ins. Premium 5/2022 Life-Employee 223.95 5/1-5/31/2023 Monthly Ins. Premium 5/2022 Ameritas-Dental 6,679.77 Total for Check Number 83481: 8,964.95
83482 3222 HENRY SCHEIN, INC. 04/28/2023
36096351 Medical Supplies 3/28/23 659.26
36177725 Medical Supplies 3/30/23 253.30
36229003 Medical Supplies 3/31/23 63.29
3630365 Medical Supplies 4/3/23 190.44
Total for Check Number 83482: 1,166.29
83483 4863 AUSTIN BROOKS HURTADO 04/28/2023
4/25/2023 2970 14th Ave Turf Replacement Program 1,024.00 Total for Check Number 83483: 1,024.00
83484 4196 J.P. COOKE CO. 04/28/2023
778035 Dog License Tags 2023-2024 (300 count) 102.34
Total for Check Number 83484: 102.34
83485 4830 JC LAND MANAGEMENT INC 04/28/2023
651 INV#651 Landscape Services 4/11/23 6,572.20
Total for Check Number 83485: 6,572.20
AP Checks by Date - Detail by Check Date (5/11/2023 9:49 AM) Page 3 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
83486 3242 JOE SAUBERT INC. 04/28/2023
50923 INV# 50923 City Hall Water Filter System- Hot/ Cold 2,436.19 Total for Check Number 83486: 2,436.19
83487 3887 KINGS INDUSTRIAL OCC. MED CTR., INC. 04/28/2023 185646 Trolly Driver Physicals 342.00
185646 Lifeguard Physicals 1,953.00
185646 Fire Physicals 2,382.87
Total for Check Number 83487: 4,677.87
83488 4687 KINGSBURG TRUCK CENTER 04/28/2023
2199 Light Bar Upfit for PW #743 1,165.12
Total for Check Number 83488: 1,165.12
83489 3266 BRENT KROEGER 04/28/2023
5172023 SLI session 5 POST plan IV Hotel 5/17-5/20 320.68 5172023 SLI session 5 POST plan IV (Per Diem) 238.00
Total for Check Number 83489: 558.68
83490 3275 LIEBERT, CASSIDY, WHITMORE 04/28/2023
238219 FD Determination Letter 85.00
Total for Check Number 83490: 85.00
83491 3277 LINCOLN AQUATICS 04/28/2023
Q2022531 Well #10 Chlorine 543.24
Q2022532 Well #16 Chlorine 502.92
Q2022621 Pool Bulk Chlorine 1,392.55
Total for Check Number 83491: 2,438.71
83492 3288 MCCLASKEY, INC. 04/28/2023
0367 INV #0367 Sidewalk Repair/ 1100 10th/ 1801 Riverside - Water lin 1,900.00 0367 INV #0367 Sidewalk Repair/ 1100 10th/ 1801 Riverside - Water lin 270.00 0367 INV #0367 Sidewalk Repair/ 1100 10th/ 1801 Riverside - Water lin 230.00 Total for Check Number 83492: 2,400.00
83493 4329 MCI COMM SERVICES 04/28/2023
April 2023 Acct #7DL61514 Fax Only April 2023 559-897-5568 32.89 Total for Check Number 83493: 32.89
83494 3518 METRO UNIFORM 04/28/2023
261913 New Hire work boots(D Smith) 211.58
262272 uniform jacket- Ro 183.04
262430 uniform jacket- Chief 183.04
Total for Check Number 83494: 577.66
83495 3466 NAPA AUTO PARTS 04/28/2023
628876 Oil-shop 45.70
Total for Check Number 83495: 45.70
83496 3312 O'REILLY AUTO PARTS 04/28/2023
4445-419163 PW Filter, Wiper Fluid 23.72
AP Checks by Date - Detail by Check Date (5/11/2023 9:49 AM) Page 4 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83496: 23.72
83497 3315 P G & E 04/28/2023
04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 49.16 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 11,248.38 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 827.17 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 968.35 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 593.34 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 366.44 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 1,985.33 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 329.27 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 9.53 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 2,906.93 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 156.48 04/06/2023 Electricity Street Lighting 2/27/23-3/27/23 Acct #7543447781-8 10.51 4/17/2023 Electricity Street Lighting 3/17/23-4/17/23 Acct #24936687675-7 47.84 Total for Check Number 83497: 19,498.73
83498 3319 KEVIN PENDLEY 04/28/2023
reimbursement Casa Munras hotel parking 3/19-3/22/23 77.36 Total for Check Number 83498: 77.36
83499 3331 POWER PLAN 04/28/2023
1365185 INV#1365185- Backhoe repair 2,000.00
1365185 INV#1365185- Backhoe repair 2,000.00
1365185 INV#1365185- Backhoe repair - Labor 7,373.18
Total for Check Number 83499: 11,373.18
83500 4864 BRIAN PRICE 04/28/2023
04/04/2023 1999 Stroud Ave Turf Replacement Program 1,280.00 Total for Check Number 83500: 1,280.00
83501 4030 PRINT THEORY 04/28/2023
5264 KFD patches USAR jackets maltese crossx4 FP name badges x4 828.21 Total for Check Number 83501: 828.21
83502 3334 PROFESSIONAL PRINT & MAIL, INC 04/28/2023
116175 Statements Monthly Utility Bills April 2023 Qty: 3,702 745.30 116175 Statements Monthly Utility Bills April 2023 Qty: 3,702 745.31 Total for Check Number 83502: 1,490.61
83503 3335 PROFORCE LAW ENFORCEMENT 04/28/2023
515856 MPI Sling mounts& MPI Paraclips Blk 282.07
Total for Check Number 83503: 282.07
83504 4865 PAUL L. ROGERS 04/28/2023
04/12/2023 2501 Harold St Turf Replacement Program 1,800.00 Total for Check Number 83504: 1,800.00
83505 3775 SCOTT'S PPE RECON., INC. 04/28/2023
38712 Detergent/Disenfectant for Extractor @ St1 4/19/23 1,031.86 Total for Check Number 83505: 1,031.86
AP Checks by Date - Detail by Check Date (5/11/2023 9:49 AM) Page 5 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
83506 3537 SECOND CHANCE ANIMAL SHELTER 04/28/2023
2648 March 2023 Animal Care Services - 6 @ $250.00 1,500.00 Total for Check Number 83506: 1,500.00
83507 3570 SEQUOIA COUNCIL 04/28/2023
1363 A-R Charter Fee+Explorer Post Advisor Fees 607.50
1363 A-R Explorer Post Advisor fees grant ( Conchas,Lum & Young) 217.50 Total for Check Number 83507: 825.00
83508 3961 SHARP AMBULANCE BILLING 04/28/2023
52480 Ambulance Billing Service March 2023 4,773.45
Total for Check Number 83508: 4,773.45
83509 3369 SILVAS OIL COMPANY, INC. 04/28/2023
182227CT ME Fuels Feb 574.01
182227CT SRO Fuels Feb 200.06
182227CT GF Fuels Feb 1,466.48
182227CT ACT Fuels Feb 243.66
184034CT Gas Card Chrgs 4/1/23-4/15/23 City Hall & PW 148.15 184034CT Gas Card Chrgs 4/1/23-4/15/23 City Hall & PW 86.84 184034CT Gas Card Chrgs 4/1/23-4/15/23 City Hall & PW 601.97 184034CT Gas Card Chrgs 4/1/23-4/15/23 City Hall & PW 243.17 184034CT Gas Card Chrgs 4/1/23-4/15/23 City Hall & PW 86.84 184034CT Gas Card Chrgs 4/1/23-4/15/23 City Hall & PW 122.60 184034CT Gas Card Chrgs 4/1/23-4/15/23 City Hall & PW 151.47 184034CT Gas Card Chrgs 4/1/23-4/15/23 City Hall & PW 131.33 184035CT ACT Fuels 122.19
184035CT ME Fuels 1,224.52
184035CT GF Fuels 2,154.15
184035CT SRO Fuels 210.64
184036CT Ambulance/Fire fuel 4/15/23 1,139.65
184036CT Measure E fuel 4/15/23 1,139.66
Total for Check Number 83509: 10,047.39
83510 4262 SILVERFOX ELECTRIC, INC. 04/28/2023
2453 KPD Light switch 155.00
2492 FD Flag Light 170.00
2613 Labor 1,280.00
2613 Replace all 16 external lights around fire dept 1 2,068.80 Total for Check Number 83510: 3,673.80
83511 4868 KEVIN SMITH 04/28/2023
reimbursement Rope rescue operations 4/24-4/28/23 77.38 Total for Check Number 83511: 77.38
83512 4142 SPARKLETTS 04/28/2023
19724793040223 Water delivery and rental Stn 1 rental of unit Stn 2 124.96 Total for Check Number 83512: 124.96
83513 3381 STATE OF CALIFORNIA-D O T 04/28/2023
00227380 Simp/Draper call box repair 351.02
Total for Check Number 83513: 351.02
83514 3397 THE GAS COMPANY 04/28/2023
AP Checks by Date - Detail by Check Date (5/11/2023 9:49 AM) Page 6 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
4/11/2023 Gas Services Dates: 03/09/23-04/07/23 162.38
4/11/2023 Gas Services Dates: 03/09/23-04/07/23 96.19
4/11/2023 Gas Services Dates: 03/09/23-04/07/23 180.01
4/11/2023 Gas Services Dates: 03/09/23-04/07/23 172.95
4/11/2023 Gas Services Dates: 03/09/23-04/07/23 139.45
4/11/2023 Gas Services Dates: 03/09/23-04/07/23 87.37
4/11/2023 Gas Services Dates: 03/09/23-04/07/23 358.06
4/11/2023 Gas Services Dates: 03/09/23-04/07/23 62.70
4/11/2023 Gas Services Dates: 03/09/23-04/07/23 4,791.62 Total for Check Number 83514: 6,050.73
83515 4789 US BANKCORP SERVICE CENTER 04/28/2023
4142023 City of Fresno Fire/EMS,Fire Stats 4/24-27 716.10 4142023 City of Fresno Fire/EMS,Fire Stats J Alvarez 4/24 102.30 4142023 Grocery outlet Pallet of water for dept 435.96
4142023 Savemart drinks for Leadership/command control Dept of Ed Grant 50.08 A. Pals 4-14-23 Amazon: Frames for Council Chamber 54.90 C. Wind 4-14-23 Survey Monkey 96.00
C. Wind 4-14-23 Payment Charge 3/3/2023 7.53
C. Wind 4-14-23 IDCreator 33.99
C. Wind 4-14-23 Survey Monkey 372.00
Cheif CC Kady's Kitchen MAGEC Commander (Dadian) 81.50
Cheif CC NASRO Basic Cacellation (refund) -500.00
Chief Sierra College refund for CEET class/Bavery -120.00 Colado 4/14/23 Intermediate Gov Accounting M. Lozano 66.00 Colado 4/14/23 Staples: Calculation Tape 6.93
Colado 4/14/23 Excel Foundations S. Franco 120.00
Colado 4/14/23 Staples: Calculation Tape 6.93
Colado 4/14/23 Intermediate Gov Accounting M. Lozano 34.00 Colado 4/14/23 Staples: Return Calculation Tape -6.54
Colado 4/14/23 Intermediate Gov Accounting M. Lozano 34.00 Colado 4/14/23 Government Finance Officers Renewal Fees 190.00 Colado 4/14/23 Staples: Return Calculation Tape -6.53
Colado 4/14/23 Intermediate Gov Accounting M. Lozano 66.00 Colado 4/14/23 Excel Foundations S. Franco 120.00
Cstneda 4/14/23 After School Rec Easter Supplies Walgreens 64.93 Cstneda 4/14/23 After school Rec Little Cesars Pizza 69.66 Cstneda 4/14/23 Senior Center Pancake Breakfast Supplies 60.00 Cstneda 4/14/23 Senior Center Pancake Breakfast supplies 111.97 Cstneda 4/14/23 After School Rec Easter Supplies 87.15
H. Owen 4-14-23 Amazon: Purell Santizer 75.52
H. Owen 4-14-23 Amazon: Pendaflex Folders 18.78
H. Owen 4-14-23 Amazon: Suction Cup Hooks 6.53
H. Owen 4-14-23 Amazon: Napkins, Plates 54.93
Osborne Unoclean Viper fang scrubbing brush for floor cleaner 135.20 Ploszaj cc WLLE conference 9/6-9/8/23 3,150.00
Ploszaj cc Homeless Liaison Officer Course (Castellanos) 150.00 STATEMENT 4/14/ Savemart drinks- Leadership/command training Dept Ed Grant 58.06 STATEMENT 4/14/ Fresno Fire Order 2701 Excel Class for Cptn Clark 102.30 STATEMENT 4/14/ Apple icloud storage Chief 9.99
STATEMENT 4/14/ Sierra College refund for RIO class/Bavery -185.00 STATEMENT 4/14/ Amazon 114-7659336-4691416 cable for radios 10.90 STATEMENT 4/14/ Fresno Fire orde 2708 Firesttats class Ciera 613.80 STATEMENT 4/14/ Paypal 25.10
STATEMENT 4/14/ Fresno Fire order 2703 Excel class- 102.30 STATEMENT 4/14/ Fresno Fire Order 2698 excel Chief/Fire stats Dariuss 716.10 STATEMENT 4/14/ Fresno Fire order 2705 Excel class-Cierra/Dariuss 204.60 STATEMENT 4/14/ Fresno Fire order 2703 Excel class-Capt Osborne 102.30 STATEMENT 4/14/ National Emblem -Explorer rockers 100 194.54 AP Checks by Date - Detail by Check Date (5/11/2023 9:49 AM) Page 7 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 83515: 7,900.81
83516 4774 VALLEY AIR CONDITIONING & REPAIR, INC. 04/28/2023 79276 Pool Heater Reset 180.00
Total for Check Number 83516: 180.00
83517 3414 ERIC VASQUEZ 04/28/2023
05112023 Per Diem Skills Training Fresno 17.00
Total for Check Number 83517: 17.00
83518 3416 VERIZONWIRELESS 04/28/2023
9932592103 Cellular Svc 3/16/23-4/15/23 24.82
9932592103 Cellular Svc 3/16/23-4/15/23 24.62
9932592103 Cellular Svc 3/16/23-4/15/23 77.60
9932592103 Cellular Svc 3/16/23-4/15/23 104.35
9932592103 Cellular Svc 3/16/23-4/15/23 20.36
9932592103 Cellular Svc 3/16/23-4/15/23 52.15
9932592103 Cellular Svc 3/16/23-4/15/23 29.97
9932592103 Cellular Svc 3/16/23-4/15/23 94.92
9932592103 Cellular Svc 3/16/23-4/15/23 108.62
9932592104 Wireless bill for Fire/Ambulance Mar 16-Apr 15 901.84 Total for Check Number 83518: 1,439.25
83519 3493 VILLAGE TIRE SALES INC 04/28/2023
13865 Tire Repair of FD #U-142 25.00
13953 Replace 2 tires PW #396 207.80
Total for Check Number 83519: 232.80
83520 4862 WESTECH 04/28/2023
04/19/2023 Refund water meter deposit after calculations of usage. 1,947.18 Total for Check Number 83520: 1,947.18
83521 4584 DEVIN YOUNG 04/28/2023
reimbursement Hotel - PIO Class Camarillo 4/24-4/27 690.80 Total for Check Number 83521: 690.80
Total for 4/28/2023: 362,992.64
ACH 3231 ICMA RETIREMENT CORP - WIRE 457 05/04/2023
PR Batch 00001.05.2023 457 Mission Square PR Batch 00001.05.2023 457 Mission Square 2,228.06 Total for this ACH Check for Vendor 3231: 2,228.06
ACH 3470 Internal Revenue Service - ACH 05/04/2023
PR Batch 00001.05.2023 Medicare Employer Portion PR Batch 00001.05.2023 Medicare Employer Portion 4,014.67 PR Batch 00001.05.2023 Federal Income Tax PR Batch 00001.05.2023 Federal Income Tax 25,302.91 PR Batch 00001.05.2023 FICA Employee Portion PR Batch 00001.05.2023 FICA Employee Portion 17,166.15 PR Batch 00001.05.2023 FICA Employer Portion PR Batch 00001.05.2023 FICA Employer Portion 17,166.15 PR Batch 00001.05.2023 Medicare Employee Portion PR Batch 00001.05.2023 Medicare Employee Portion 4,014.67 Total for this ACH Check for Vendor 3470: 67,664.55
ACH 3471 Employment Development Department - ACH05/04/2023 PR Batch 00001.05.2023 CA SDI PR Batch 00001.05.2023 CA SDI 2,227.42 AP Checks by Date - Detail by Check Date (5/11/2023 9:49 AM) Page 8 Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
PR Batch 00001.05.2023 State Income Tax PR Batch 00001.05.2023 State Income Tax 10,357.79 Total for this ACH Check for Vendor 3471: 12,585.21
ACH 3472 CalPERS - ACH 05/04/2023
PR Batch 00001.05.2023 PERS Safety Fire ER PR Batch 00001.05.2023 PERS Safety Fire ER 2,627.02 PR Batch 00001.05.2023 PERS Misc. Classic ER PR Batch 00001.05.2023 PERS Misc. Classic ER 3,881.96 PR Batch 00001.05.2023 PERS Misc. PEPRA PR Batch 00001.05.2023 PERS Misc. PEPRA 3,757.21 PR Batch 00001.05.2023 PERS Safety Fire -ClassicPR Batch 00001.05.2023 PERS Safety Fire -Classic 1,123.35 PR Batch 00001.05.2023 PERS Safety Police PEPRPR Batch 00001.05.2023 PERS Safety Police PEPR A ER A ER 7,256.83 PR Batch 00001.05.2023 PERS Safety Police ER PR Batch 00001.05.2023 PERS Safety Police ER 3,921.08 PR Batch 00001.05.2023 PERS Misc. Classic PR Batch 00001.05.2023 PERS Misc. Classic 2,581.40 PR Batch 00001.05.2023 PERS Safety Fire PEPRA ER PR Batch 00001.05.2023 PERS Safety Fire PEPRA ER 5,624.31 PR Batch 00001.05.2023 PERS Safety Police PR Batch 00001.05.2023 PERS Safety Police 1,682.07 PR Batch 00001.05.2023 PERS Safety Police PEPRAPR Batch 00001.05.2023 PERS Safety Police PEPRA 7,381.76 PR Batch 00001.05.2023 PERS Safety Fire PEPRAPR Batch 00001.05.2023 PERS Safety Fire PEPRA 5,721.12 PR Batch 00001.05.2023 PERS Misc. PEPRA ER PR Batch 00001.05.2023 PERS Misc. PEPRA ER 4,157.97 Total for this ACH Check for Vendor 3472: 49,716.08
ACH 3475 Empower 05/04/2023
PR Batch 00001.05.2023 457 Percent-Empower PR Batch 00001.05.2023 457 Percent-Empower 75.73 PR Batch 00001.05.2023 457 Plan-Empower PR Batch 00001.05.2023 457 Plan-Empower 3,543.85 Total for this ACH Check for Vendor 3475: 3,619.58
ACH 3476 CHILD SUPPORT STATE DISBURSEMENT UNIT - ACH 05/04/2023 PR Batch 00001.05.2023 Child Support PR Batch 00001.05.2023 Child Support 240.46 Total for this ACH Check for Vendor 3476: 240.46
ACH 3526 Public Employees Retirement System 457 Plan-Deferred Comp - ACH 05/04/2023 PR Batch 00001.05.2023 CalPERS 457 Plan PR Batch 00001.05.2023 CalPERS 457 Plan 50.00 PR Batch 00001.05.2023 CalPERS 457 Percent PR Batch 00001.05.2023 CalPERS 457 Percent 304.37 Total for this ACH Check for Vendor 3526: 354.37
ACH 4707 ICMA-WIRE 401(A) 05/04/2023
PR Batch 00001.05.2023 Def Comp 401(a) ICMAPR Batch 00001.05.2023 Def Comp 401(a) ICMA 250.00 Total for this ACH Check for Vendor 4707: 250.00
83522 3660 KPFA 05/04/2023
PR Batch 00001.05.2023 Professional Firefighters Asc. PR Batch 00001.05.2023 Professional Firefighters Asc. 720.00 Total for Check Number 83522: 720.00
83523 3525 Kingsburg Police KPOA 05/04/2023
PR Batch 00001.05.2023 KPOA Union Dues PR Batch 00001.05.2023 KPOA Union Dues 1,060.00 Total for Check Number 83523: 1,060.00
Total for 5/4/2023: 138,438.31
Report Total (74 checks): 501,430.95
AP Checks by Date - Detail by Check Date (5/11/2023 9:49 AM) Page 9
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar and City Council
REPORT FROM: Christina Windover, Assistant City Manager/Admin. Services Director REVIEWED BY: AH
AGENDA ITEM: Credit Card Policy
ACTION REQUESTED: ___Ordinance ___Resolution _ Motion ___Receive/File
EXECUTIVE SUMMARY
The City Council approves financial policies each year with the budget. Currently, we have language in the policy regarding credit card use. However, due to the growing size of the organization and the need to be able to provide flexibility of purchasing (within our purchasing policy), the city has transitioned to the use of CALCards. CAL-Card is a VISA purchase card provided by a State of California leveraged procurement agreement (LPA) and offered to participating state and local government agencies. Given this transition, we need to update our credit card use policy.
The proposed Credit Card Use Policy establishes minimum standards and procedures for use of a city credit card to ensure compliance with the policy. Credit card holders assume responsibility of the protection and proper use of the city-issued card at all times and adhere to the policy constraints. The purpose of this policy is to protect the card user and the city. It also outlines necessary internal controls to reduce the likelihood of fraud or improper use of city funds. A Credit Card User Agreement for employees to complete in order to be an authorized credit card user and a Request for a City of Kingsburg Credit Card form is also included in your packet.
The Finance Committee reviewed the proposed policy and forms during their April 24, 2023 meeting and recommended the adoption of the Credit Card Policy by the Council.
RECOMMENDED ACTION BY City Council
1. Approve the Credit Card Policy as written.
POLICY ALTERNATIVE(S)
1. Provide alternative direction to staff.
REASON FOR RECOMMENDATION/KEY METRIC
1. Ensure Financial Stability.
FINANCIAL INFORMATION
Meeting Date: 05/17/2023
Agenda Item: 5.3
FISCAL IMPACT:
1. Is There A Fiscal Impact? NO
2. Is it Currently Budgeted? N/A
3. If Budgeted, Which Line? N/A
PRIOR ACTION/REVIEW
The Finance Committee and City Council review and adopt Financial Policies each year. The Finance Committee reviewed the proposed policy and forms during their April 24, 2023 meeting and recommended the adoption of the Credit Card Policy by the Council.
BACKGROUND INFORMATION
See Executive Summary.
ATTACHMENTS
1. Proposed City Credit Card Policy
2. Proposed Credit Card Agreement Form & Request
3. Existing Financial Policy
Credit Card Use Policy
Purpose
This policy establishes minimum standards and procedures for use of a city credit card to ensure compliance with the policy. Credit card holders assume responsibility of the protection and proper use of the City issued card at all times and adhere to constraints.
The purpose of this policy is to protect the card user and the city. It also outlines necessary internal controls to reduce the likelihood of fraud or improper use of city funds.
Policy
1. The Finance Director is designated to be responsible for the City of Kingsburg’s credit card issuance, accounting, monitoring, retrieval, and for general oversight of compliance with this credit card use policy.
2. City credit cards may be used only by those authorized and only for the purchase of goods or services for the official business of the City of Kingsburg.
3. All authorized users of City credit cards shall submit documentation detailing the goods or services purchased, the cost of the goods or services, the date of the purchase, and the official business for which it was purchased.
4. Upon termination of an employee who has been issued a City credit card, that employee shall immediately return the credit card to the City of Kingsburg Finance Department.
5. An authorized employee, who is issues a credit card, is responsible for its protection and custody, and shall immediately notify the bank card issuer and the Finance Department if the credit card is lost or stolen.
6. The Finance Department will follow established Accounts Payable internal control procedures for approval, documentation, and payment of credit card charges.
7. Unauthorized use of a City credit card shall result in disciplinary measures to the fullest extent of the law.
Procedures
1. Issuance of Credit Cards
a. Credit cards will be issued to the City Manager, Assistant City Manager, Department Directors, and all others approved by the Finance Director.
Department Directors may request and assign cards to designees in their respective departments. The responsibility for compliance under this policy is that of the Department Director. The cards will be issued to individuals, in the name of the individual; there will be no departmental cards. Only one card will be issued in an individual’s name. Cards are nontransferable. b. The authorized credit limit of all credit cards issued by the City of Kingsburg shall not exceed $30,000 per department. The credit limit for each individual in departments with multiple credit cards will be determined by the Department Director, by utilizing the approved request form(s).
c. Credit cards should not be used for expenses over $2,000. Larger expenses should utilize the city’s purchase order procedures. Check requests are due by 12:00 pm on the Wednesday Accounts Payables are processed.
2. Card Use
a. The credit card shall be used for the purchase of goods and services that are for the official business of the City of Kingsburg when normal Accounts Payable procedures cannot be utilized, e.g., fuel purchases, travel-related expenses, conference registration fees, etc. Misuse of the card will subject the card holder to disciplinary action in accordance with City policies and procedures relating to disciplinary action and termination for cause.
b. Purchases made via the credit card must comply with the City’s purchasing and expenditure policies. The card in no way changes such policies. c. Anyone issued a City of Kingsburg credit card shall sign a Credit Card User Agreement, thereby agreeing to abide by adopted City credit card policies and procedures. The card holder is responsible for assuring that all credit card charges are accurate and consistent with policy guidelines. d. All rewards earned from purchases made for City business on City issued credit cards will be the property of the City and may only be redeemed for City business needs.
3. Card Holder Responsibilities
a. The card holder must:
(i) Ensure the card is used only for legitimate business purposes. (ii) Maintain the card in a secure location at all times. (iii) For purposes of organizational efficiency, the Department Director may authorize use of the card by someone other than the named card holder. It
shall remain the responsibility of the department and individual to maintain all required documentation as outlined in this policy.
(iv) Adhere to City purchase limits and restrictions.
(v) Obtain all sales slips, register receipts, and/or credit card slips and provide same to the Finance Department for reconciliation and approval of transactions. Lost receipts will require a written letter with all of the information contained in a receipt.
(vi) Attempt to resolve disputes related to billing errors with the vendor directly or in conjunction with the Finance Department. (vii) Ensure that the appropriate credit is issued for disputed items or billing errors on a subsequent credit card statement.
(viii) Immediately report a lost or stolen card to the card issuer and notify the Finance Department of the lost or stolen card at the first opportunity during business hours.
(ix) Return the card to the Finance Department upon terminating employment with the City.
4. Card Holder Liability
The credit card is a corporate charge card that will not affect the card holder’s personal credit; however, it is the card holder’s responsibility to ensure that the card is used within stated guidelines, policies, and procedures of the City. Failure to comply with program guidelines may result in the permanent revocation of the card, chargeback of an improper or unsupported transaction to the card holder for reimbursement to the City, notification of the situation to management, and further disciplinary measures, which may include termination.
5. Card Holder Termination or Card Cancellation
a. The City is required to close an account if a card holder:
(i) Terminates City employment; or
(ii) Moves to a new position in which a credit card is not required. b. The City reserves the right to cancel a credit card for any of the following reasons:
(i) The card is used for personal or unauthorized purposes; (ii) The card is used to purchase any material or service that violates policy, law, or regulation pertaining to the City;
(iii) The card holder allows the card to be used by another individual; (iv) The card holder fails to provide the required receipts and supporting
documentation; or
(v) The card holder does not adhere to all of the appropriate City Administrative Orders, policies, and procedures.
6. Sample of Items That Can be Purchased with the Credit Card:
a. Airfares
b. Conference registration
c. Lodging and meals – See Personnel Manual Sec. 1219 Travel and Expense. d. Rental cars and gas
e. Lunch and dinner meeting meals
f. Minor office supplies
g. Training books
7. Sample of Items That Cannot be Purchased with the Credit Card:
a. Cash advances
b. Standard merchant category exclusions (e.g., liquor or tobacco products) c. Personal use
d. Capital expenditures
8. Credit Card Use Audits
The Finance Department will make periodic random audits of card use and charges for appropriateness. Areas to be monitored include, but are not limited to, compliance with this and other related financial policies as adopted by City Council. Excessive and/or non-use by card holders will also be monitored.
City of Kingsburg
Credit Card User Agreement
1. I understand that I am making a financial commitment on behalf of the City of Kingsburg and will strive to obtain the best value for the City.
2. I understand that under NO circumstance will I use the credit card to make personal purchases, either for others or myself. The card should not be stored in the same place as personal debit/credit cards to avoid inadvertent use of the City card.
3. I will follow the established Credit Card policy. I understand that failure to do so may result in either loss of privileges or other disciplinary actions, including termination of employment.
4. I agree that should I willfully violate the term of this Agreement, I will reimburse the City of Kingsburg for all incurred charges and any fees related to the collection of those charges.
5. All receipts received when making a credit card purchase will be submitted to the Finance Department.
6. I understand that I am restricted to specific limits when using the credit card for purchases.
7. I agree that should I leave City of Kingsburg employment; I will return my credit card and all appropriate documentation to the Finance Department.
8. I will use the City of Kingsburg credit cards with the highest degree of personal and professional integrity and ethics, recognizing my responsibility to the public and the City.
9. I agree to promptly contact the card issuer and notify the Finance Department if I lose, misplace, or have my credit card stolen.
I have received, read, understand, and agree to comply with the City of Kingsburg Credit card User Policy.
Employee Name (Print)
Employee Signature Date
Request for City of Kingsburg Credit Card
To: Finance Department
From: _________Department
Subject: Request for Credit Card
I request that the following employee be issued a City of Kingsburg credit card.
Employee Name:
Employee Title:
Department Distribution of $30,000 Credit Limit:
Employee Signature Department Director Signature
City Manager Signature Finance Director Signature
City of Kingsburg
Credit card
Maintenance Form
Cardholder Name
Name as it appears on the card:
Account number:
Change name to:
Credit Limit
Permanent Change Temporary Change
If change is temporary, how long is the limit in effect? Current Single Purchase Limit: Change Single Purchase Limit To:
Current Billing Cycle Limit: Change Billing Cycle Limit To:
Card Replacement
Reason:
Lost Stolen Mutilated Please return mutilated card to the Finance Please Explain:
Card Cancellation
Name as it appears on card:
Account number:
Please Explain:
Cardholder Signature Date
Finance Director Signature Date
CITY FINANCIAL, MONETARY, AND BUDGETARY POLICIES
The budget for the City of Kingsburg is a comprehensive guide for the financial decision-making and operational management throughout the fiscal year. The budget is not only a financial plan but also a performance plan to assist in accomplishing the strategic goals set forth by the City Council. This section describes the policies and procedures that govern the preparation and implementation of the City’s budget as well as managing the short and long-term finances and investments of the City.
Approved Budget Guidelines
Each year, the respective subcommittees and City Council approve budget guidelines to provide guidance and assist in the development of the annual budget. The development of the 2018- 2019 budget will also incorporate the plans set forth in the City’s strategic planning process, as well as a comprehensive employee survey. The proposed 2022-23 Budget guidelines are outlined below, and include:
Financials:
• Examine 5 year historical trending in all revenue and expenditure accounts. • Analyze and update financial policies and procedures, • Incorporate policies into 2022-2023 budget. Identify non-dedicated fund balances, and define purpose or recommend usage alternatives.
• Fund long-term future obligations and designated reserve accounts. • Utilize one-time funds received to help pay down debt and purchase deferred capital equipment.
• Examine current and alternative revenue sources that promote long-term financial sustainability.
• Examine adequacy and equity of fees and revenues for services and programs.
Citizen Commitment:
• Analyze performance measurement metrics to enhance service delivery efficiencies. • Examine the most cost effective way of providing service and conducting business. • Examine and where applicable reduce redundancies in service provisions. • Enhance joint purchasing arrangements from a multi-community and City perspective. • Maintain preventative infrastructure maintenance program and Capital Improvements funding.
• Examine additional energy efficiency initiatives to offset rising energy costs.
Personnel:
• Examine organizational structure and necessary staffing adjustments to meet growing organizational needs.
• Implement changes (if necessary) from collective bargaining agreements and employee handbook.
• Examine special fund contributions to the general fund to ensure allocations are appropriately structured to reimburse general fund (i.e. Water, Measure C, Local Transportation Funds, and Solid Waste).
• Transition to performance, metric based wage and evaluation compensation system. • Examine and make recommendation on employee leave programs to proactively address GASB 45-Other Post Employment Benefit liabilities
Explanation of Budgetary Process
Although the administration of the existing budget is a constant process, the preparation of the next year's budget begins during January with the establishment of the annual budget guidelines which serve as written goals and parameters for the development of the annual operating budgets. The City uses the following procedures when establishing budgetary data reflected in this document:
A. During January-February, planning meetings are held whereby the City Council, its subcommittees, and Department Heads receive input and subsequently develop areas of emphasis and specific action items in order to provide a framework for the budget development.
B. In April, a budget session with Department Heads is held at which time budget instructions for the ensuing year are given by the City Manager.
C. In April, the department heads submit to the City Manager, proposed operating budgets for the fiscal year which commences the following July 1. The operating budget includes proposed expenditures and means of financing them.
D. In May, the City Manager submits the Executive Budget to the City Council. Copies of the budget are made available for general public use at the City Clerk's Office and online via the City’s website and other social media outlets.
E. A budget public meeting/workshop is held by the City Council and City staff in early part of June. A public hearing is held the middle of June concerning the proposed budget.
F. During the second Council meeting in June, the City Council approves by resolution the proposed budget.
Budget Overview
Beginning with the 2015-2016 budget, the document was evaluated by the Government Finance Officers Association (GFOA), which offers critiques, praise, and other suggestions to help improve every aspect of the budget document. The City was honored to receive the GFOA Distinguished Budget Award for the first time and consecutively thereafter for the 2016-17, 2017-18, 2018-19, 2019-20 and 2020-21 budgets. The award reflects the commitment of the governing body and staff to meeting the highest principles of governmental budgeting.
The budget guidelines approved by the City Council were used as the foundation to create the 2022-2023 financial blueprint for the City. The 2022-2023 budget is designed to provide ease of use to the reader, while acting as a financial conduit for all City related expenses. We anticipate submitting the document for review to the GFOA for the fourth consecutive year. Overall, the budget is designed and graded based upon the following:
The Budget as a Policy Document
As a policy document, the budget indicates what services the City will provide during the next fiscal year. Throughout the document the reader will have the opportunity to view both long and short-term goals, and how the financial policies will interact to meet the needs of City residents.
The Budget as an Operations Guide
As an operations guide, the 2022-2023 budget provides detailed expenditures based upon departmental need. Each department is responsible for specific actions that feed into the overall organizational plan.
The Budget as a Financial Plan
As a financial plan, the budget summarizes and details the cost to the citizens of Kingsburg for services received, as well as funding information. The document will outline major revenue sources, expenditures, and overall changes and challenges from previous years. The Budget in Brief provides a quick synopsis of expenditures and revenues.
The Budget as a Communications Device
Perhaps the most important part of the budget document is to make sure it is a usable, readable document for citizens, elected officials, and staff alike. Staff has worked diligently to provide summary information available in text, charts, tables, and graphs.
The user will notice several departmental goals, as well as how they are incorporated into the overall budget and management methods.
GENERAL OPERATIONS POLICY
The establishment of general operations policy statements is an important component of the City’s financial management policy and planning efforts.
A. Accounting
• The City will establish and maintain the accounting systems according to GAAP. • An annual audit will be performed by an independent public accounting firm which will issue an official opinion on the annual financial statements. In addition, full disclosure will be provided in the financial statements and bond representations. • Financial systems will be maintained to monitor expenditures and revenues on a monthly basis and all revenue collections will be consolidated under the Finance Director. A cashflow analysis, including disbursements, collections, and investments, will be prepared on a regular basis indicating that sufficient cash is available for daily financial needs. • Encumbrances represent commitments related to unperformed contracts for goods or services, and will be recorded when incurred. Encumbrances outstanding at year-end will be reported as reservations of fund balance.
• The City will establish and maintain a depreciation schedule based on the straight-line method. The useful life of capital assets will be based on internal information, information on comparable assets from other governments, and general guidelines from professional or industry organizations.
B. Revenue
• Each year and whenever appropriate, existing revenues will be re-examined and possible new sources of revenues will be explored to ensure that we are maximizing our revenue potential.
• Legally restricted revenues will be avoided when they adversely affect the short or longterm financial health of our government. One-time revenues will be used for capital improvements or as legally restricted to a specific purpose. • Each year and whenever appropriate, intergovernmental revenues will be reviewed to determine their short and long-term stability, to minimize the impact of any adverse changes. Intergovernmental revenues shall be used as legally prescribed or otherwise set forth by policy.
• Any amounts due to the City will be carefully and routinely monitored. An aggressive policy of collection will be followed for all receivables. In addition, proprietary funds will generate revenue sufficient to support the full direct and indirect costs of these funds. • All potential grants and other aid shall be carefully examined for matching requirements and restrictive covenants, to ensure that our participation in such grants will be beneficial and cost-effective.
C. Budget & Capital Improvements
• The City will pay for all current operating expenses with current revenues and will avoid budgetary procedures that balance current costs at the expense of future years, such as postponing necessary expenses, accruing future revenues, or rolling over of short-term debt.
• The City will prepare and maintain a multi-year capital improvements plan and project its equipment replacement needs for at minimum the next five years Estimated costs of each capital improvement projected for each year will be included in the annual budget, including the impact to annual operating expenditures.
• Intergovernmental funding sources for capital improvements from the federal, state, and private sector will be actively sought and used as available to assist in financing of capital improvements.
BUDGET AMENDMENT POLICY
Following the adoption of the annual budget, budget transfers and supplemental appropriations are made based on the following:
A. Items requiring City Council Action
• Appropriation of fund balance reserves; transfers of appropriations between funds; appropriation of any non-departmental revenue; new interfund loans or advances; and creation of new capital projects or increases to existing capital projects.
B. Items delegated to the City Manager
• Since the annual City budget is adopted at the functional level of expenditure (program categories, i.e., Public Works and Public Safety), the City Manager may authorize any intra-program line item change, i.e., utilities, local auto expense, supplies, etc. between departments within funds; appropriation of unbudgeted departmental revenues; and approval of transfers which increase salary and benefit appropriations.
FINANCIAL PROCEDURES & INVESTMENT POLICY
The purpose of this policy is to establish investment objectives; to delegate authority for the execution and reporting of investments; to establish standards of prudence; to direct the development of internal control; to establish standards for Depositories, to set and establish collateral requirements; and to identify permitted investment.
This investment policy applies to all cash assets of the City, except:
A. Funds which are held by an external trustee and are restricted in their investment by terms of a trust indenture; in which case the trust indenture shall regulate investment activities;
B. Funds granted to or held in custody by the City, under terms which provide for or restrict their investment in a particular manner; in which case said provisions or restrictions shall regulate investment activities;
C. Funds otherwise restricted by State or Federal laws or regulations; in which case said restrictions shall regulate investment activities.
The primary objectives of investment activities shall be the following in order of importance:
safety, liquidity, and yield:
A. Safety: Preservation and safety of principal are the foremost objective of the investment program. Investment shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. In addition, all risks associated to City funds and investments will be disclosed on an annual basis or as requested.
1. Credit Risk - The City will minimize credit risk, which is the risk of loss due to the failure of the security issuer or backer by:
o Limiting investments to the types of securities listed in this Investment Policy. o Pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisers with which the City will do business.
o Diversifying the investment portfolio.
2. Interest Rate Risk - The City will minimize rate risk, which is the risk that the market value of securities in the portfolio will fall due to changes in market interest rates, by:
o Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity.
o Investing operating funds primarily in shorter-term securities, money market mutual funds, or similar investment pools and limiting the average maturity of the portfolio in accordance with this policy.
o Utilizing securities with adjustable coupon rates to minimize price volatility.
B. Liquidity: The investment portfolio will remain sufficiently liquid to meet all operating requirements that might be reasonably anticipated. This is accomplished by structuring the portfolio so that securities mature concurrent with cash needs to meet anticipated demands.
C. Yield: The investment portfolio shall be designed with the objective of attaining a rate of return/yield throughout budgetary and economic cycles, commensurate with the City’s investment risk constraints and the cash flow characteristics of the portfolio. Return on investment is of secondary importance compared to the safety and liquidity objectives described above. The core of investments is limited to low risk securities in anticipation of earning a fair return relative to the risk being assumed. Securities shall generally be held until maturity unless as deemed appropriate by the City Manager, or for the following exceptions:
1. A security with declining credit may be sold early to minimize loss of principal.
2. A security swap would improve the quality, yield, or target duration in the portfolio.
3. Liquidity needs of the portfolio require that the security be sold.
STANDARDS OF CARE & REPORTING
A. Prudence:
The City’s investments shall be made with judgment and care, under prevailing circumstances, which a person of prudence, discretion, and intelligence would exercise in that management of the person’s own affairs, not for speculation, but for investment, considering the safety of capital and the yield to be derived.
B. Ethics and Conflicts of Interest:
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict or be perceived to conflict with proper execution of the investment program, or that could impair their ability to make impartial decisions. Employees and investment officials shall disclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the City.
C. Delegation of Authority:
The City Council (the “Council”) is ultimately responsible for the investment of City funds.
The responsibility for conducting investment transactions is delegated to the Finance Committee (the “Committee”) which shall conduct its day- to-day activities through the office of the Finance Director. The Finance Director may, with Committee and Council approval, receive assistance from one or more investment advisors. The Finance Director will provide investment data, statistics and recommendations to the Committee to aid in investment decisions.
D. Reporting Requirements:
The Finance Director shall report investment portfolio performance to the Committee at least annually or when a specific request is made. The report will summarize the investment strategies employed, describe the portfolio in terms of investment securities, maturities, risk characteristics and other factors. The report will indicate any areas of policy concern and suggested or planned revision of investment strategies. The Committee shall report investment portfolio performance to the Council annually and shall ask the Council to review its investment strategies at least annually.
E. Internal Controls:
The Finance Director shall establish a system of internal controls, which shall be approved by the Committee. The internal controls shall be reviewed by an independent certified public accountant in conjunction with the annual examination of the financial statements of the City. The controls shall be designed to forecast cash flows, maximize the investment of available balances, fully report results of investment activities and prevent losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial markets, or imprudent action by employees and officers of the City.
All purchases and sales of investment securities must be authorized by the City Manager and the Finance Director. All bank accounts shall be reconciled monthly and shall be completed in a reasonable time after the receipt of the monthly bank statement.
AUTHORIZED FINANCIAL INSTITUTIONS, DEPOSITORIES, AND BROKER/DEALERS A. Depositing of Funds:
All currency, checks, drafts or other funds in any form payable to the bearer, or endorsed for payment, shall be promptly deposited in an approved Depository, so designated by the Council.
Designation by the Council shall be given only when the financial institution meets all Public Depository requirements provided for by applicable State and Federal laws and regulations, and the following additional criteria:
1. Deposit Insurance:
The financial institution is a member of the Federal Deposit Insurance Corporation (FDIC) and deposits made with the financial institution are insured to the maximum permitted by the FDIC.
2. Depository Agreement:
Any financial institutions acting as a depository for the City must enter into a “depository agreement” requiring the depository to:
a. Pledge collateral to secure amounts over and above guaranteed amounts. All securities serving as collateral shall be specifically pledged to the City (not as part of a pooled fund) and placed in a custodial account at a Federal Reserve Bank, a trust department of a commercial bank, or through another financial institution. The custodian may not be owned or controlled by the depository institution or its holding company unless it is a separately operated trust institution. b. Require the custodian to send statements of pledged collateral to the City Finance Director on a monthly basis.
c. Annually, provide the City its audited financial statements. d. Provide the City normal banking services, including, but not limited to: checking accounts, wire transfers, purchase and sale investment securities and safekeeping services. Fees, if any, shall be mutually agreed to by an authorized representative of the depository bank and the Finance Director.
B. Preferences for Local Financial Institutions:
All else being equal comparing financial institutions meeting the criteria set forth, the City Council will give preference in selection to those financial institutions who maintain offices in the immediate area.
COLLATERALIZATION
A. Collateral Required:
All City funds held in City Depositories which are not held in investment securities registered in the name of the City shall to the extent they exceed federal deposit insurance and state public deposit security fund coverage limits, be collateralized as provided in this Section. The City will minimize the amount of time that cash and investments are held at any given bank exceeding $500,000, understanding that certain times during the year, it may be temporarily unavoidable to not exceed these dollar amounts due to fluctuating cash flows, and depository requirements.
B. Form of Collateral:
Except as provided in Subparagraph a. of Subsection C.1. of this Section, collateral shall be pledged in the name of the City and must be one of the following:
1. Securities of the U.S. Treasury or U.S. Governmental Agency as defined by the Federal Reserve. If held herein, the collateral may consist of any reserves deemed acceptable by the Federal Reserve Bank to meet other reserve requirements of the Depository provided it is held in a sub-account which names the City as beneficiary.
2. U.S. government guaranteed securities such as those issued through the Small Business Administration, provided they are fully guaranteed.
3. General obligations of states or municipalities provided they are rated in the highest or second highest rating categories by Moody Investors Service, Inc., Standard and Poor’s Corporation or Fitch Investors Service, L.P.
C. Valuation of Collateral:
1. Valuation: Collateral must be marked to market not less frequently than monthly and its value reported on the monthly statement.
2. Sufficiency: The value of the collateral must equal 105% of the amount requiring collateralization. Additional collateral is to be requested when the monthly statement indicates a deficiency.
D. Substitution of Collateral:
Collateral agreements are to prohibit the release of pledged assets without the authorization of the Finance Director, however, exchanges of collateral of like value are to be permitted.
AUTHORIZED INVESTMENTS
Funds of the City which are not immediately needed for payment of obligations shall be invested to the greatest extent practical, in accordance with applicable Statutes, if the funds have been appropriated for the payment of debt service, and California Statutes, if the funds are to be used for any other purpose. The following investment securities are permitted to be used:
1. U.S. Treasury Obligations and Government Agency Securities.
2. Certificates of Deposit.
3. Municipal General Obligations.
4. LAIF.
5. Repurchase Agreements.
6. Operating Bank Account.
7. Money Market Funds.
8. Commercial Paper.
9. Bonds rated in the highest or second highest rating category.
INVESTMENT TRANSACTIONS & PARAMETERS
A. Co-mingling of Funds:
The Finance Director may pool cash from several different funds for investment purposes, provided such co-mingling is permitted by law, and records are maintained which show that interest earned on such investments has been fairly allocated to each originating fund.
B. Securities Firms:
The Finance Director is authorized to execute purchases and sales of Permitted Securities with City Depositories or with securities firms previously approved by the Committee, (the “Approved List”). Such firms must be licensed to conduct business in California, shall be a member of the National Association of Securities Dealers and the Securities Investor Protection Corporation.
C. Diversification:
The investment policy incorporates the investment strategy and as such, will allow for diversification of investments to the extent practicable considering yield, collateralization, investment costs, and available bidders. Diversification by investment institutions shall be determined by an analysis of yield, collateral, investment costs, and available bidders.
Diversification by types of securities and maturities may be as allowed by this policy and California State Statutes.
D. Maximum Maturities:
To the extent possible, the City will attempt to match its investments with anticipated cash flow requirements. However, the maximum maturities for any single investment shall not exceed five (5) years, except for reserve funds. The maximum dollar-weighted average maturity for pooled investments will not exceed three (3) years. Reserve funds may be invested in securities not to exceed ten (10) years if the maturity of such investments is made to coincide as nearly as practicable with the expected call date or final payment date, whichever is shorter. For securities with adjustable rate coupons, the average time to coupon reset will be used as a measure of average maturity.
APPROVAL OF INVESTMENT POLICY AND AMENDMENT
This investment policy is intended to clarify, amend, and supersede existing investment policies.
The Committee is delegated the authority to amend this Investment Policy from time to time as it deems such action to be in the best interest of the City. Any such amendment shall be promptly recommended to the City Council for consideration. When amendment occurs, any investment currently held that does not meet the guidelines of the amended policy, shall be temporarily exempted from the requirements of this policy. Investments must come in conformance with the amended policy within six (6) months of the policy’s adoption or the Committee must be presented with a plan through which investments will come into conformance.
FUND BALANCE POLICY
The establishment of a formal fund balance policy is an important component of the City’s financial management policy. Maintaining appropriate levels of fund balance is a key element of the City’s overall financial health. This policy is intended to set targets for the desired level of fund balances, identify the approach to maintain these levels, and to provide guidelines for the use of fund balance.
A. To insulate the City from large, unanticipated one-time expenditures or revenue reductions resulting from external changes.
B. To provide funds to allow the City to respond to unforeseen emergencies.
C. To provide sufficient working capital to eliminate the need for short-term borrowing due to the timing of the receipt of short-term receivables and the remittance of short-term payables.
D. To strive to maintain a general fund balance equal to or above 20% of budgeted general fund appropriations. In determining the acceptable range of general fund balance, the City considers the following factors:
1. Historical stability of the City’s revenues and expenditures.
2. Timing of revenue collections in relation to payments made for operational expenditures.
3. Anticipated growth in the services to be provided City residents.
E. Apply any operational surplus at the end of any fiscal year to the reserve for working capital if necessary to meet policy minimums.
F. Eliminate the budgeted use of fund balance if its use would reduce the available balance below policy minimums.
FUND BALANCE AND RESERVE FUND REQUIREMENTS
The City recognizes that fund balances are targeted objectives to ensure the long-term stability of the City’s finances. From time to time, upon City Council authorization, the funds may not contain the stated goal. This is done with the understanding that it is in the best interests of the taxpayers and most cost effective manner to utilize the reserve funds.
The City also recognizes that in some instances, it will take time to build the fund balances to the desired level. The timeframe for achieving the desired level is balanced with the short and long term financial considerations of the City.
A. General Fund - The fund balance shall not be less than 20% of the budgeted general fund appropriations as approved by the City Council as of July 1 of each year. Any excess shall be allocated and approved by the City Council upon completion of the annual audit of City financials. Amounts over the 20% will be allocated as deemed necessary into designated reserve accounts by the City Council.
DEBT MANAGEMENT POLICY
Debt can be an effective way to finance capital improvements. State statutes limit the amount of general obligation debt a governmental entity may issue to five percent of its total equalized valuation. Properly managed debt preserves credit ratings, provides flexibility in current and future operating budgets, and provides long-term assets that maintain or improve our quality of life. To provide for the appropriate issuance and responsible use of debt, the City has adopted the following (below) debt management policy objectives.
A. Long-term debt will be issued only for objects or purposes having a period of probable usefulness of at least five years.
B. Short-term debt should be limited, but may be issued whenever appropriate for objects or purposes having a period of probable usefulness of at least five years, when deemed financially prudent.
C. Debt maturity will not exceed the lesser of: the useful life, or the period of probable usefulness of the object or purpose so financed.
D. The annual operating budgets of all funds will be maintained so as to ensure the full and timely repayment of debt principal and interest due that year.
E. The total amount of outstanding debt will comply with State Statutes.
F. Good communications will be maintained with bond rating agencies, bond counsel, banks, financial advisors, and other involved in debt issuance and management.
G. Comprehensive annual financial reports and official statements will reflect the City’s commitment to full and open disclosure concerning debt.
CAPITALIZED FIXED ASSETS POLICY
The purpose of this policy is to establish a general policy for Capitalized Fixed Assets including standards for valuation of assets with a useful life greater than one-year. This policy applies to the purchases of all departments and divisions of the City of Kingsburg. Procurements shall comply with the City of Kingsburg procurement policies and procedures, and conform to applicable State and Federal law and the standards identified int eh Procurement Standards Sections of 44 CFR Part 13, “Uniform Administrative Requirements for Grants and Cooperative Agreements with State and Local Governments.”
Additionally, the City of Kingsburg shall comply with 2 CFR 200 procurement policies when procuring items with federal funds. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources.
Contractors that develop or draft specifications, requirements, Statements of Work (SOW), and/or Requests for Proposals (RFP) for a proposed procurement shall be excluded from bidding or submitting a proposal to compete for the award of such procurement to comply with federal regulations on conflict of interest. In most instances, local bidder’s preference is not allowed for federally funded procurements. However, 44CFR 13.36 should be used as guidance for all procurement with federal funds.
Procurement transactions shall be conducted to provide maximum open and free competition.
Justification must be provided for all noncompetitive procurement.
A. The Fixed Assets Account Group shall include general fixed assets, i.e., non-infrastructure assets. Infrastructure assets are assets that are immovable and of value only to the City government, e.g., buildings, sewers, and streets. As a general rule, “capitalized” items maintained within the Fixed Assets Account Group shall have an expected useful life greater than one year and a purchase, donated or assessed value equal to or greater than $5,000. For computer equipment, initial operating software shall be included but subsequent operating software and application software shall be excluded.
B. Generally repairs will not qualify for changing the initial capitalized value. Only major replacements of components and/or additions which significantly change the initial capitalized value or significantly extend the expected useful life of any capitalized item shall be considered in order to substantiate any subsequent year value change of an asset maintained within the Fixed Assets Account Group.
C. Encumbrances are commitments related to requisitions or contracts that have been issued, but for which no goods or services have yet been received. Encumbrances are recorded as they occur for budgetary control purposes.
The issuance of a purchase order requisition or the signing of a contract creates an encumbrance of the amount required to be paid during the current year. This amount is no longer available for obligation or expenditure, unless the purchase order requisition or contract is canceled.
Encumbrance records shall be maintained by the City Finance Director.
ASSET VALUATION
Departments shall record long-term assets at historic cost or, if the cost is not readily determined, at estimated historic cost. Cost shall include applicable ancillary costs. All costs shall be documented, including methods and sources used to establish any estimated costs.
A. Purchased Assets - the recording of purchased assets shall be made on the basis of actual costs, including all ancillary costs, based on vendor invoice or other supporting documentation.
B. Salvage Value – the recording of purchased assets that are expected to be sold at retirement should be recorded with the historical estimated sale value if in excess of $5,000. If sale value is less than $5,000, normal depreciation for the useful life will be used.
C. Self-Constructed Assets – All direct costs (including labor) associated with the construction project shall be included in establishing a self-constructed asset valuation. If a department is unable to specifically identify all direct costs an estimate of the direct cost is acceptable, but must be supported by a reasonable methodology.
D. Donated Assets –Fixed assets acquired by gift, donation or payment of a nominal sum not reflective of the asset’s market value shall be assigned cost equal to the fair market value at the time of acquisition.
E. Leased Property - Capital lease property should be recorded as an asset and depreciated as though it had been purchased.
F. Dedicated Assets –Required installation by Developer of public improvements, including but not limited to sanitary service mains, manholes, laterals and all appurtenances, water mains, laterals, hydrants, valves and all appurtenances, storm sewers, stormwater management measures, streets, curb and gutter, street lights, street signs, sidewalks will be dedicated to the City upon completion. Recording of infrastructure assets will be made on the basis of actual costs, including all ancillary costs, based on vendor invoice or other supporting documentation provided by the Developer.
PURCHASING & EXPENDITURE/EXPENSE POLICY
Goal
Expenditure/expenses are a rough measure of a local government’s service output. While many expenditures/expenses can be easily controlled, emergencies, unfunded mandates, and unanticipated service demands may strain our ability to maintain a balanced budget. To ensure the proper control of expenditures/expenses and provide for a quick and effective response to adverse financial situations, the City of Kingsburg has adopted the expenditure/expense policy.
The controls and procedures set forth are intended to provide reasonable assurance that the lowest cost, highest quality good or service is obtained, while balancing the need for flexibility and efficiency in departmental and City operations.
Coverage
This policy applies to the purchases of all departments and divisions of the City of Kingsburg. The provisions of California Statute take precedence over any portion of this policy that may be in conflict. More restrictive procurement procedures required by grants, aids, statutes or other external requirements or funding sources will take precedence.
Ethical Standards
1. All procurement shall comply with applicable federal, state and local laws, regulations, policies and procedures.
2. Employees are not to engage in any procurement related activities that would actually or potentially create a conflict of interest, or which might reasonably be expected to contribute to the appearance of such conflict.
3. No employee shall participate in the selection, award or administration of a contract if a conflict of interest would be involved. Such a conflict would arise when the employee, any member of his immediate family, business partner or any organization that employs, or is about to employ, any of the above, has a financial interest or other interest in the firm selected for award.
4. To promote free and open competition, technical specifications shall be prepared to meet the minimum legitimate need of the City and to the extent possible, will not exclude or discriminate against any qualified contractors.
5. No employee shall solicit or accept favors, gratuities, or gifts of monetary value from actual or potential contractors or subcontractors.
6. Employees must maintain strict confidentiality in the procurement process and shall not impart privileged information to any contractors that would give them advantage over other potential contractors.
7. Personal purchases for employees by the City are prohibited. City employees are also prohibited from using the City’s name or the employee’s position to obtain special consideration in personal purchase.
General Guidelines
1. Purchases are classified into the following major categories:
a. Goods (tangible items): e.g. equipment, supplies, vehicles b. Services: items requiring outside labor, maintenance agreements, etc. c. Construction of public buildings and improvement
2. Purchasing Oversight
o Department heads are responsible for procurement issues in their individual departments. Departments are to insure that the purchase order requisitions are entered prior to purchases, receipts are collected and recorded, and the requisition is put through for payment and will be responsible to respond to questions on the payment or non-payment of the item.
3. Expenditures/expenses and purchase commitments will be made in a form and process that is legal, appropriate, funded, authorized and sufficiently documented.
4. Expenditures/expenses and purchase commitments will be recorded in an accurate and timely fashion.
5. For items that are purchased regularly or by multiple departments, departments are encouraged to use cooperative purchasing or purchasing in bulk in order to reduce City costs.
6. The Finance Director shall review each request to determine compliance with the City’s budget and purchasing policy.
7. This purchase order requisition must include the invoice and forwarded to the Finance Director her designee for processing the payment.
1. Purchases under $2,000
Purchases under $2,000 shall be made as follows:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment in an amount up to twothousand dollars ($2,000.00) shall be made by Payment Voucher request approved by the City Department Head.
Unbudgeted Supplies, Services and Equipment
Purchase of supplies, services and equipment not contained in the annual budget in an amount up to two thousand dollars ($2,000.00) shall be made only by approval by the Department Head and the City Manager or Finance Director.
Department heads are responsible for monitoring all purchases made using this procedure to ensure that the City is receiving a high value for its expenditures.
2. Purchases of at least $2,000 and under $25,000
Purchases of at least $2,000 and under $25,000 shall be made as follows:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment between two thousand dollars ($2,000.00) and twenty-five thousand dollars ($25,000.00) shall be preceded by obtaining no less than two (2) quotations received in writing from separate vendors for compatible items. Such purchases shall be made by purchase order with the approval of the Department Head and City Manager or Finance Director.
Unbudgeted Supplies, Services and Equipment
Purchases of supplies, services and equipment not contained in the annual budget between two thousand dollars ($2,000.00) and twenty-five thousand dollars ($25,000.00) shall be with the approval of the City Council after presenting no less than two (2) quotations received in writing from separate vendors for compatible items. Such purchases shall be made by purchase order with the approval of the Department Head and City Manager or Finance Director.
The purchase order for the item must be provided to the City’s Finance Director within 4 days after approval of the purchase. If the selected vendor did not offer the lowest price, the purchase order must include an explanation of why the vendor offering the lowest price was not chosen.
3. Purchases of a least $25,000 and under $100,000
Purchases of at least $25,000 and under $100,000 shall be made as follows:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment between twenty-five thousand dollars ($25,000.00) and one -hundred thousand dollars ($100,000.00) shall be preceded by two (2) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed, such purchases shall be made by purchase order with the approval of the Department Head and the City Manager.
Unbudgeted Supplies, Services and Equipment
Purchases of supplies, services and equipment not contained in the annual budget between twenty-five thousand dollars ($25,000.00) and one one-hundred thousand ($100,000.00) shall be preceded by two (2) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed such purchases shall be made by purchase order with the approval of the Department Head and the City Manager. In either case, formal bids or not, unbudgeted purchases shall be made only with the approval of the City Council. If the selected vendor does not offer the lowest price, the City Council will be provided with an explanation of why the vendor offering the lowest price was not chosen.
4. Purchases greater than $100,000
Purchases greater than $100,000 shall be made as follows:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment greater than one one-hundred thousand dollars ($100,000.00) shall be preceded by three (3) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed such purchases shall be made by purchase order with the approval of the Department Head and the City Manager. If the selected vendor does not offer the lowest price, the purchase order must include an explanation of why the vendor offering the lowest price was not chosen.
Unbudgeted Supplies, Services and Equipment:
Purchases of supplies, services and equipment not contained in the annual budget greater than one one-hundred thousand ($100,000.00) shall be selected through a formal bidding process. These purchases shall be made only with the approval of the City Council. If the selected vendor does not offer the lowest price, the City Council will be provided with an explanation of why the vendor offering the lowest price was not chosen.
Emergency Purchases Policy
When an emergency situation does not permit the use of the purchasing procedures identified above, the City Manager may determine the most appropriate method to the make the procurement of one hundred thousand dollars ($100,000.00) or less. Appropriate documentation identifying the basis for the emergency and the method of procurement will be submitted to the Finance Director within five (5) working days after making the purchase.
The City Mayor with the concurrence of one other council member may authorize the City Manager in writing to incur expenditures of more than one hundred thousand dollars ($100,000.00) but not more than two hundred fifty thousand dollars ($250,000.00) under emergency situations when the health, safety and welfare of the employees or residents of the City or their property are threatened and time constraints do not permit normal City Council expenditure approval. If the City Mayor is not available the Mayor Pro-tem of the City Council with the concurrence of one other council member may act in the City Mayor's absence to authorize the emergency expenditure. If neither the Mayor nor the Mayor Pro-tem of the City Council are available, any two council members shall have the authority to authorize any such emergency expenditure. . The City Council shall be notified of the emergency expenditure within 48 hours after the decision to make the expenditure. At the next regularly scheduled City Council meeting the City Council shall be provided with all the information and documentation regarding with expenditure including a copy of the written authorization required for the expenditure.
Purchases of Services
Any contract entered into shall comply with local, state and federal government contracting regulations. Contracts for professional and consultant services must include local, State and federal government required contract language as found in the Code of Federal Regulations 48, Part 31, to include a project budget, and to require pre-approval prior to implementation.
Contract deliverables must meet the intent of the grant application and grant requirements.
Justification is required for compensation for individual consultant services, which must be reasonable and consistent with the amount paid for similar services in the market place. Detailed invoices and time and effort reports are required for consultants. o Services is defined as the furnishing of labor, time or effort by a contractor, usually not involving the delivery of specific goods or products other than those that are the end result of and incidental to the required performance. Examples of contractor service include: refuse and recycling collection, maintenance, mailing, or delivery services. Contractor services shall follow the competitive procurement policy for the purchase of goods subject to the same spending guidelines. The cost shall be determined by considering the maximum total expenditure over the term of the contract.
o Construction services is defined as substantial repair, remodeling, enhancement construction or other changes to any City owned land, building or infrastructure.
Procedures found with in State of California Statute shall take precedence. In absence of guidance in these areas, construction services shall follow the competitive procurement policy for the purchase of goods subject to the same spending guidelines.
o Combined Goods and Services in situations where the purchase combines goods and services (exclusive of construction and contractor services), such as many technology projects, the purchase shall be treated as a purchase of professional services. o Professional services is defined as consulting and expert services provided by a company, organization or individual. Examples of professional services include:
attorneys, certified public accountants, appraiser, financial and economic advisors, engineers, architect, planning and design. Professional services are generally measured by the professional competence and expertise of the provider rather than cost alone.
1. If it is estimated that the service being solicited has a total cost of over $25,000 a formal Request for Proposal may be used to solicit vendor responses. The department head shall be responsible for the preparation of all Requests for Proposal specifications, notices and advertising. Prequalification of proposers may be done at the discretion of the department head.
o The Purpose of an RFP is to solicit proposals with specific information on the proposer and the service offered which will allow the City to select the best proposal. The best proposal is not necessarily the proposal with the lowest cost. o Based upon the services or project and the magnitude of the outcome a selection committee may be advisable.
o Requests for proposals shall be formally noticed. All notices and solicitations of proposals shall state the time and place of the proposal opening. o Information to be requested of the proposer should include : Number of years the proposing company has been in business, company’s experience in the area of desired services, financial strength of the company, examples of similar services/projects completed, resumes of staff that will be associated with the project/service, list of references, insurance information. In addition the proposal should provide information about the City, scope of services requested and any outcomes. The proposal should also identify evaluation factors and relative importance.
o Establish selection criteria and include this information with the RFP. It is generally advisable to establish a numeric ranking matrix. This reduces the subjective nature of the rating process.
o Proposals should be solicited from an adequate number of qualified sources.
Requests for proposal should be formally noticed. All notices and solicitations should provide the issue date, response due date, date and time of opening responses and a contact person.
o Proposals shall be opened and recorded with a tabulation of proposals received shall be available for public inspection. All proposal documentation shall be placed on file with the City Clerk. The Department Head and selection committee (if applicable) will then review the proposals and make a recommendation to the City Council. o Service contracts or agreements should be reviewed by the City Insurance Company and the City Attorney and placed on file with the City Clerk.
Sole Source Purchasing Policy
Sole source purchasing should be avoided unless it is clearly necessary and justifiable. The justification must withstand the scrutiny of the City Council and the public. The Department Head is responsible for providing written documentation justifying the valid reason to purchase from one source or that only one source is available.
Sole source purchasing criteria include:
1. Urgency due to public safety, serious injury, financial or other unusual and compelling reasons.
2. Goods or service is available from only one source and no other good or service will satisfy the City’s requirements
3. Legal services provided by an attorney
4. Lack of acceptable bids or quotes
5. An alternate product or manufacturer would not be compatible with current products resulting in additional operating or maintenance costs
6. Standardization of a specific product or manufacturer will result in a more efficient or economical operation
7. Aesthetic purposes or compatibility is an overriding consideration
8. Purchase is from another governmental body
9. Continuity achieved in a phased project
10. Supplier or service demonstrates a unique compatibility not found elsewhere Sole source purchases follow the same necessary approval process as described above under the purchasing of goods.
Petty Cash Policy
The City maintains a petty cash account to expedite the miscellaneous purchases and payment of small bills. Petty cash funds are available at City Hall.
To be eligible to use the petty cash fund, the following requirements must be met:
1. The item to be purchased must not be regularly stocked
2. The employee must have a petty cash slip completed which includes the item(s) to be purchased, the amount of petty cash needed and the account number the purchase is budgeted to.
Upon completion of the purchase, the employee must return the receipt and any change to the Finance Director/Designee. The designee in charge of the petty cash funds is responsible to enter in all the petty cash expenditures using a purchase order requisition in order to receive a replenishment of petty cash funds.
Employee Reimbursement Policy
If the need arises to purchase an item for the City with personal funds, the employee must submit the receipt and an Expense Reimbursement Form to the Finance Director. This form should include a detailed listing of the items purchased and must be signed by the employee to be reimbursed, his or her Department Head and the Finance Director. It is the responsibility of the employee making the purchase to ensure that any available discounts are applied and that sales tax is not included, when applicable.
Credit Card Policy
The City maintains a credit card account that may be used when it is impractical or inefficient to follow the normal payment process. The Finance Director shall administer the use of the City credit card. To use the City credit card, the employee must have a purchase order requisition form completed and signed by the Department Head. The requisition will include the item(s) to be purchased, the limit of funds to be spent and the account number the purchase is budgeted to. Upon completion of its use, the credit card shall immediately be returned to the Finance Director along with the receipt and the purchase order requisition.
The use of these cards shall be strictly for the purchase of approved goods. Employees using the credit cards are responsible for any credit, returns or disputes regarding purchases made by the employee. If a return or credit is made, you must notify the Finance Director.
At no time is the credit card user permitted to use the City credit card for any purchases not on an approved purchase order requisition, without permission or for a transaction that is personal in nature. Misuse of the credit card will result in revocation of privileges of the credit card for future purchasing and, if necessary, appropriate disciplinary action will be taken. Liability for misuse of these cards shall accrue directly to the credit card user, and not the City.
Employees authorized to use a City credit card are responsible for lost or stolen cards. If a card is lost or stolen, immediately report the incident to the Finance Director and they will contact the credit card company.
Receiving and Inspection Policy
Department Heads, or their designees, are responsible for receiving to their departments to ensure that items received conform to the specifications and quantities set forth in the purchase order requisition. All deliveries should be thoroughly inspected to ensure that materials are received in satisfactory condition. If there are any discrepancies, the Department Head or designee should contact the vendor and resolve the issue before submitting the invoice for payment. When items are sent in multiple shipments, the department should clearly indicate which items have been received and accepted when approving the invoice for payment.
Billings
All billings are to be handled through the Finance Director. It is the responsibility of each department to notify the Finance Director of all billings that need to occur.
Purchasing Authority
• The City Manager may approve purchases for the amounts outlined in the policy above. • The City Manager has the authority with the advice and consent of the City attorney to settle property damage claims against the City which are less than $5,000 and for which the City would appear in the opinion of the City attorney to have partial or total liability providing the claimant signs a release of liability in form approved by the City attorney.
Any such claims under $5,000 which are settled by the City Manager shall be routinely reported to the City Council for informational purposes. • purchase equipment, replacement and capital items up to the amount approved by the City Council and reflected in budget supplementary information. • The City Manager has the authority to make payment of accounting and auditor fees not to exceed the amount provided in the budget supplementary information.
BILLING/ACCOUNTS RECEIVABLE COLLECTION POLICY
The establishment of a formal Billing/Accounts Receivable Collection policy is an important component of the City’s financial policy and management efforts.
A. The City shall not sell municipal materials (goods or supplies) to third parties unless authorized by the City Manager.
B. The City reserves the right to require cash payment prior to the sale of any goods or services.
C. Due diligence will be conducted by City staff for the collection of receivables. Accounts will be considered delinquent upon reaching 30 days beyond the date of the invoice or upon the first day after the due date as per the invoice. Invoices overdue will accrue appropriate penalties as defined by the Clerk/Treasurer and/or the Finance Committee.
D. Accounts considered for writing-off are those that cannot be collected because of the inability to locate the party owing the City money, the party has filed for bankruptcy, or the expense of collected the delinquent funds owed to the City exceed the amount of the delinquency.
E. Delinquent personal property tax bills that become a year overdue and are determined to be uncollectible by the Clerk/Treasurer will be presented to the Finance Committee and authorization to write-off will be required for any amounts over $1,000. Delinquent personal property is exempt from any administrative fees or interest charges, as the interest and penalties associated with delinquent personal property taxes are set forth in state statutes.
SEGREGATION OF DUTIES & FINANCIAL CONTROLS POLICY
The City has established a system of internal financial controls to carry out its operations in an economical, efficient, effective and orderly manner. The primary objective of the internal control system is appropriate segregation of duties.
A. Staff who create purchase orders shall not approve those purchase orders. That is, a person independent of the purchase order creation, must approve the purchase order.
B. Staff who create purchase orders may approve receipt of goods for those purchase orders. However, where a variation to the original purchase order occurs, it must be approved by a person independent of the variation to the order.
C. Staff who enter accounts payable invoices shall not approve payment of those invoices. A person independent of the invoice entry process must approve invoice payments.
Payable checks shall be mailed by a person other than the person who created the checks.
D. Staff who create accounts receivable invoices may also process credit notes and debt write-offs. However, these transactions are supported by documentation with sign-off authorized delegates, who do not have access to create account receivable invoices.
E. Staff who create general journals and other system journals shall not approve those journals for posting to the general ledger. The City Manager, who is independent of the journal creation process, shall approve the posting of journals.
F. Users with access to create accounts receivable invoices have retained access to add or change customer records in the address book. The City understands and recognizes the risk associated with this particular duty.
G. Staff shall have a preference for system controlled on-line transactional environments with appropriate security and audit trails.
H. Staff shall have end to end responsibility for any series of financially related transactions to be distributed among two or more staff members or departments.
I. Non-compliance with established procedures are reported directly to the City Manager and the Finance Committee.
J. At a minimum, payroll shall be reviewed by the appropriate designee by: Scanning the names of those paid for people who have been terminated or not hired, scanning the amounts paid to people to make sure they look reasonable in amount, and to review hours worked to validate that they are reasonable hours for the person doing the job.
K. No one individual is to handle a cash transaction from receipt to deposit. If a department is unable to separate the receipt of cash and deposit function due to staffing limitations, a responsible employee independent from these functions (normally a department head or administrative senior employee) must be designated to verify that the total amount received equals the total amount deposited. This should be done daily, but no less than once a week.
L. All deposits should be made intact; department receipts should never be used to replenish petty cash or other funds.
M. All security and bid deposits received in negotiable form and escrowed funds or other funds requiring specialized handling should be held in the main vault at City Hall.
N. The general operating standard for deposit of negotiable funds, cash and checks, to the primary depository shall be within twenty-four hours of receipt of those funds.
Departments should weigh reasonableness and practicality versus security in determining the timing for the deposit of smaller amounts. All deposits not made daily should be held in a secured location such as a safe or vault.
O. Segregation of deposit duties: The Finance Director shall have the responsibility for creating all deposits for the City. The actual delivery of the deposits (in a sealed envelope) shall be the responsibility of the Finance Director or their designee.
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Alexander J. Henderson, City Manager; ICMA-CM REVIEWED BY: MN AGENDA ITEM: Real Property Discussion; APN 394-390-04 & 394-390-06 ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File
EXECUTIVE SUMMARY
Upon direction of Council, staff engaged an appraisal firm to determine the value of the two properties located in the Business Park (map attached) for the purposes of a potential property exchange. Additional information can be found in the “Background information” portion of this staff report. The Appraisal Report is included for your review. The appraiser valued the parcels at $7.00 per square foot. Lot 394-390-04 is valued at $210,000 and the City parcel is valued at $235,000. The valuation methodology is set forth on pages 28-31 of the appraisal. The valuation analysis is supported by the comparable sales and how the comparable sales were evaluated.
While the value of the city’s property is higher based upon the appraisal, the location and subsequent plans to extend utilities from the south to the parcel north of the business park provides value to the city in the form of reduced construction costs and improved circulation patterns to support future development.
Even though the appraised value of Lot 394-390-04 is $25,000 less than the appraised value of the City property, the use of this property for better traffic circulation and expansion of the storm drainage basin to accommodate future development provides value to the City and the Business Park in excess of $25,000. Without the use of the Lot 394-390-04, the current proposed street design for this portion of the Business Park shows a street traveling straight through a portion of the storm drainage basin. Attached are two drawings prepared by Peters Engineering identifying two alternative street designs using Lot 394-390-04. The two alternative street designs provide much better traffic circulation and access to properties in the Business Park and properties north of the Business Park.
RECOMMENDED ACTION BY CITY COUNCIL
1. Staff recommends the Council approve the Exchange Agreement and Escrow Instructions; Exchange Parcels:
APN:394-390-06 and APN:394-390-04 and authorize the City Manager to execute the Exchange Agreement and Escrow Instructions on behalf of the City of Kingsburg effective after the other Exchange Parties execute the Exchange and Escrow Instructions.
POLICY ALTERNATIVE(S)
1. Council may provide direction at their discretion.
REASON FOR RECOMMENDATION/KEY METRIC
1. Promote Sustainable Economic Development
Meeting Date: 5/17/2023
Agenda Item: 5.4
FINANCIAL INFORMATION
BACKGROUND INFORMATION
In 2021, the city began discussions with the owner of the 13-acre parcel located north of the existing Business Park. The discussions were initiated as the property owner, George Matoian, originally inquired about the ability to annex the parcel into the city, and to pre-zone it for Highway Commercial use. Because the property didn’t have a pending “project” for development, it did not meet the requirements for annexation as set forth on the city’s Memorandum of Understanding with Fresno County. Because the property is located in the city’s sphere of influence, and has potential for a higher and better use, the city and property owner began to discuss the potential of a development agreement that would benefit both the city and property owner. From an engineering and planning standpoint, it’s unlikely the property would be developed for some time without additional access from the south. One point of access exists from Stroud Ave. on the north side of the property, but this access is off a Fresno County road and will need improvement.
As such, on August 17, 2022, the City Council approved a development agreement with the property owner of the parcel just north of the Business Park. As part of the city’s obligation, we have engaged LAFCo. to begin the entitlement process. In our discussions, staff internally discussed the potential for a land exchange that would facilitate the extension of services from Avenue B from the south. The two parcels include:
Lot: 394-390-04 .689 acres
City lot: 394-390-06 .769 acres
The purpose of the exchange would be to create an easier transition of services from the south. While feasible, extension of the roadway entirely on the city’s property that is currently a ponding basin will require additional earthwork. The exchange of the two parcels would allow us to maintain the ponding basin capacity and lessen the cost of constructing the new roadway, which are the responsibility of the city (in exchange for the donation of land under the Matoian development agreement).
ATTACHED INFORMATION
1. Appraisal Report (J. Hower & Associates)
2. Possible Street Designs
3. Map of Relevant parcels
FISCAL IMPACT:
1. Is There A Fiscal Impact? Potentially
2. Is it Currently Budgeted? No
3. If Budgeted, Which Line? N/A
APPRAISAL REPORT
AS OF: March 8, 2023
PROPERTY APPRAISED:
Two Vacant Lots
Kingsburg Business Park
Kingsburg, CA 93631
Jacob I. Hower, MAI, R/W-AC
Mark Myers
Jeremy Hansen
Karley Nelson
1306 N. Irwin Street
Hanford, CA 93230
Phone: (559) 582-9112
Fax: (559-582-9114
www.jhower.com
March 16, 2023
City of Kingsburg
c/o Michael Noland, Esq.
Kahn, Soares & Conway, LLP
219 N. Douty Street
Hanford, CA 93230
Re: Two Vacant Lots
Kingsburg Business Park
Kingsburg, CA 93631
Dear Mr. Noland,
At your request, I have appraised a real property interest for the above captioned real estate. My objective was to form a value opinion for two separate lots located in the Kingsburg Business Park. The fee simple interest for both lots have been appraised, assuming no liens or encumbrances other than normal covenants and restrictions of record.
This valuation contains analyses, opinions, and conclusions along with market data and reasoning appropriate for the scope of work detailed later herein. It was prepared solely for the intended use and intended users explicitly identified in the attached report. Unauthorized users do so at their own risk. The appraisal is communicated in the attached narrative report and conforms to the version of the Uniform Standards of Professional Appraisal Practice (USPAP) in effect on this report's preparation date.
This letter is not an appraisal report and only serves as an introduction to the attached appraisal. If this letter is disjoined from the attached appraisal report, then the value opinions set forth in this letter are invalid because the analyses, opinions, and conclusions cannot be properly understood. The value opinion must be placed in the context of the analysis.
The value opinion is affected by all the information, assumptions, hypotheses, general limiting conditions, facts, descriptions, and disclosures stated in the attached appraisal report. After careful consideration of all factors pertaining to and influencing value, the data and analysis thereof supports the following value opinion for the subject properties as of March 8, 2023:
Owned by City of Kingsburg
APN 394-390-06
$235,000
Owned by Horstmann, et al
APN 394-390-04
$210,000
Respectfully Submitted,
Jacob I. Hower, MAI, R/W-AC
CA License 3002762
License Expiration Date: 11/14/2024
[email protected]
CERTIFICATION
I certify that, to the best of my knowledge and belief:
− The statements of fact contained in this report are true and correct. − The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions.
− I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. − I have performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment.
− I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment.
− My engagement in this assignment was not contingent upon developing or reporting predetermined results.
− My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. − My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. − I have made a personal inspection of the property that is the subject of this report. − Nobody provided real property appraisal assistance to the person signing this certification. − The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute.
− The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives.
− As of the date of this report, I Jacob Hower have completed the Standards and Ethics Education Requirements for Designated Members of the Appraisal Institute.
Jacob I. Hower, MAI, R/W-AC
CA License 3002762
License Expiration Date: 11/14/2024
[email protected]
SALIENT FACTS
Assignment Elements
Client City of Kingsburg
Intended Use To aid as a value base for a potential property exchange
Intended Users None
Report Preparation Date March 16, 2023
Report Type Appraisal report (2-2A)
Standard of Value Market Value
Interest Appraised Fee simple
Extraordinary Assumptions None
Hypothetical Conditions None
Property Summary
APN(s) 394-390-06; Fresno County
394-390-04; Fresno County
Address/Location Kingsburg Business Park
Improvements None
Flood Zone Flood zone X
Highest and Best Use Develop the lots to commercial/industrial uses, when feasible.
Valuation
Effective Date of Value March 8, 2023
Under Contract No
Value Conclusion
394-390-06
394-390-04
$235,000
$210,000
BASIC ASSUMPTIONS AND LIMITING CONDITIONS
1. No survey was made of the property, and the dimensions are those taken from the maps in the Office of the County Assessor of the County of Fresno. This appraisal is not an engineering, legal or architectural study. It is not an examination or survey of any kind. Expertise in these areas is not implied and should not be inferred by the reader.
2. No separation of land and building values may be used for any other purpose than that delineated elsewhere in this report.
3. Neither all nor any part of the contents of this report shall be conveyed to the public through advertising, public relations, news, sales, or other media without the written consent and approval of the author, particularly as to the valuation conclusion.
4. No right to expert testimony is included with this report, and the fee for this appraisal does not include payment for pre-trial conferences or taking of depositions.
5. No survey or soil tests of the land have been made by the appraiser.
6. This report and all information contained herein was prepared for the sole and exclusive benefit of the client, as specified herein, and is intended for his use only. No one except the client specified herein may rely on this report for any purpose. Any person or entity who obtained or reads this report, or a copy thereof, other than the client specified herein, expressly assumes all risk of damages to himself or third persons arising out of reliance thereon or use thereof and waives the right to bring any action based on the appraisal, directly or indirectly, and the appraiser shall have no liability to any such person or entity.
7. Possession of this report or any copy thereof does not carry with it the right of publication, nor may the same be used for any purpose by anyone except the appraiser's employer, without the previous written consent of the appraiser, and in any event, only in its entirety.
8. The information and data reported in this appraisal have been obtained from sources that are deemed to be reliable. They are believed to be correct but cannot be guaranteed by the appraiser. This condition applies generally throughout the appraisal report and specifically to square footage calculations and descriptions of comparable properties.
9. This appraisal report sets forth all the limiting conditions (imposed by the terms of the assignment or by the appraiser) affecting the analyses, opinions, and conclusions contained in this report.
10.During the course of this appraisal, the appraisers did not detect or attempt to discover any environmental hazard on, under, above, or within the subject real estate. No overt evidence of any environmental hazard is apparent to the untrained eye. It is beyond the expertise of the appraiser to detect or determine the chemical nature of any substance or gas. No effort was made to dismantle or probe any part of the property to discover enclosed, encased, or concealed hazards. The presence of any hazardous condition usually diminishes market value. The value opinion formed in this report assumes there is no environmental hazard affecting the subject real estate. No responsibility is assumed by the appraisers or Simon & Hower Inc. for any hazard, or for any expertise required to discover any environmentally hazardous condition. Our client is urged to retain an expert in this field, if desired.
11.The appraiser is not qualified to determine whether the subject building improvements are in compliance with the American with Disabilities Act (ADA) of 1992. Noncompliance with this act could have a negative effect upon the value of the property. An expert in this field should be retained for consultation, if desired.
12.All leading professional appraisal organizations, the U.S. Congress, all state legislatures, and numerous legal jurisdictions recognize the Uniform Standards of Professional Appraisal Practice (USPAP), promulgated by the Appraisal Foundation. Revised annually to keep it contemporary, these standards set forth ethical practices and proper procedures for a competent appraisal. This appraisal fully complies with all relevant portions of the USPAP version in effect on the date this report was prepared. It also complies with the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA), a federal law.
13.The person signing this report is licensed to appraise real property in the state the subject is located. I affirm I have the experience, knowledge, and education to value this type of property. I have previously appraised similar real estate.
14.No liability is assumed, expressed, or implied by Simon & Hower, Inc., or the appraiser for unauthorized use of this report. Only those persons, parties, entities, companies, corporations, partnerships, associations, or groups that are clearly, specifically, and explicitly identified as an intended user may rely on, and use this report. There are no implied, suggested, inferred, consequential, or indirect intended users of this report. Unauthorized users should not use, or rely on any portion of this document. Unauthorized users do so at their own risk and peril.
TABLE OF CONTENTS
CERTIFICATION...............................................................................................4 SALIENT FACTS ............................................................................................................5 BASIC ASSUMPTIONS AND LIMITING CONDITIONS..............................................................6 TABLE OF CONTENTS.......................................................................................8 SCOPE OF WORK............................................................................................9 INTRODUCTION.............................................................................................................9 APPRAISAL DEVELOPMENT.............................................................................................9 DEFINITION OF MARKET VALUE.......................................................................................9 DEFINITIONS OF APPRAISED ESTATES............................................................................10 MARKET ANALYSIS ...................................................................................... 11 NATIONAL TRENDS .....................................................................................................11 CITY OF KINGSBURG ...................................................................................................17 PROPERTY DATA.......................................................................................... 20 OWNERSHIP & PROPERTY HISTORY ..............................................................................20 ASSESSED VALUATION AND TAXES ................................................................................20 SITE DESCRIPTIONS....................................................................................................20 PARCEL MAP .............................................................................................................24 SUBJECT PHOTOS.......................................................................................................25 VALUATION-AS COMPLETE ............................................................................ 26 HIGHEST & BEST USE.................................................................................................26 VALUATION ................................................................................................. 28 LAND VALUATION........................................................................................................28 SALES MAP ...............................................................................................................28 EXPOSURE TIME.........................................................................................................31 ADDENDA................................................................................................... 32 QUALIFICATIONS OF JACOB I. HOWER, MAI, R/W-AC......................................................32 TAX DETAIL................................................................................................................34
SCOPE OF WORK
INTRODUCTION
The subjects of this appraisal include two vacant lots located within the Kingsburg Business Park. One lot is owned by the City of Kingsburg and the other lot is owned by Horstmann, et al. The Client has requested this appraisal to evaluate a potential exchange of lots.
This report is written in such a way that the reader will be able to logically follow the appraiser’s methodology and conclusion of value. Pertinent information such as the market area, conditions, subject property, market data, analysis, and conclusions are summarized.
APPRAISAL DEVELOPMENT
Appraisal development is the extent of research and analyses that produce one or more credible opinions of value for one or more specifically identified intended users and an explicitly stated intended use. In this context, credible is defined as "worthy of belief".
Depending upon the intended use, intended users, and agreements between the appraiser and the client, the appraisal development process may include some, but not necessarily all the following tasks.
observation of both vacant lots and the surrounding sub-market research for appropriate market data
data verification
determination of the subject’s highest and best use
development of one or more applicable approaches to value reconciliation of value indications
preparation of this report
DEFINITION OF MARKET VALUE
The following definition of market value was taken from regulations published by federal regulatory agencies pursuant to Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) of 1989. This same definition is also cited in Advisory Opinion 22 of the current version of the Uniform Standards of Professional Appraisal Practice (USPAP).
“The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation
of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby:
1. buyer and seller are both typically motivated;
2. both parties are well informed or well advised and acting in what they consider their own best interests;
3. a reasonable time is allowed for exposure in the open market;
4. payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and
5. the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale."
DEFINITIONS OF APPRAISED ESTATES
Both parcels are under 100% fee simple ownership. The fee simple estate is defined as “absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental police powers of taxation, eminent domain, police power, and escheat.”1
1 The Dictionary of Real Estate Appraisal, 6th Ed., Pg. 90
MARKET ANALYSIS
NATIONAL TRENDS
Economic Data: On a national level, the economy is recovering from the covid-19 pandemic and subsequent government shutdowns; however, markets remain volatile.
Some of the current issues facing the economy are summarized as follows:
• Since the beginning of 2022, inflation has been rising rapidly. The annual inflation rate in June 2022 was 9.1%, the highest since 1981. As a result, the Fed has implemented quantitative tightening, a contractionary monetary policy tool used to decrease the amount of liquidity in the economy. The CPI has been slowly declining in recent months. The most recent CPI report was 6.4% in January 2023. Still well above the Fed’s goal of 2.0%.
• The Federal Reserve raised interest rates seven times in 2022 and once so far in 2023. The Fed’s target rate is currently sitting around 4.50%. • Q1 2022 real GDP declined by 1.4%, and Q2 2022 real GDP declined by 0.9%.
Most economists consider two straight quarters of negative GDP as a recession; however, the Q3/Q4 2022 GDP increased by 3.2% and 2.9%, respectively.
• The January 2023 national unemployment rate was 3.4%; however, several large companies, especially in the tech sector, have laid off thousands of employees over the last few months.
• The NASDAQ, S&P 500 and Dow Jones Industrial Average entered bear market territory in May 2022, indicating a 20% drop from the recent high. Since that time, the markets have recovered slightly but remain volatile. • The two-year/ten-year yield curve inverted briefly on April 1, 2022, for the first time since 2019. It inverted again on July 6, 2022, and has been inverted ever since. While not every historical inversion has resulted in a market downturn, every recent recession has been preceded by a two-year/ten-year yield inversion.
• The national average 30-year fixed mortgage rate has increased from a low of
2.65% in January 2021 to 6.27% in January 2023.
All these factors indicate a slowing economy and many economists forecast a recession in the near term. The following chart compares the inflation rate, Fed target rate, all properties cap rate (according to PWC), and the average 30-year mortgage rate from January 2021 through January 2023.
Interest Rates: During the covid-19 pandemic, the Federal Reserve implemented quantitative easing, a monetary loosening tool used to increase spending and investment.
During this time, the Fed lowered the target interest rate to near zero and kept it there for two years. At the same time, congress passed over $5 Trillion in pandemic stimulus money. These policies created an environment of cheap money, which increased demand in an already low inventory environment. As a result, inflation rose to 40-year highs in the middle of 2022. The Federal Reserve reversed course as inflation spiked and began implementing quantitative tightening, which included raising interest rates. The following chart summarizes the Fed’s interest rate increases in 2022/2023.
As the Fed increased the target interest rate, treasury rates and mortgage rates increased.
The following chart shows the one-year treasury rate from 2018 to 2022. When the Fed lowered rates in 2020, treasury bills were offering minimal returns. As of February 14, 2023, the one-year treasury rate was 4.99%. Prior to the interest rate hikes, investors were buying properties at a 4% to 5% cap rate. In the current market, an investor can purchase treasury bonds, which the U.S. government guarantees for a similar rate. When this happens, the inherent risk associated with real estate investing becomes less appealing.
The following chart is provided by Stewart Title and summarizes the average residential mortgage rates in the years 2018 through October 2022. Commercial mortgage rates are typically higher than residential mortgage rates due to the inherent investment risk.
The previous chart shows mortgage rates increased significantly in the second half of 2022, which inevitability causes lending constraints.
Lending institutions typically require a 60% loan-to-value ratio, meaning the buyer needs to provide 40% of the purchase price, and the lender will amortize the remainder. In addition, many lenders require a debt coverage ratio of 1.20. The debt coverage ratio determines if a property’s net income can cover the monthly mortgage payment. When interest rates are low, the monthly mortgage payments are lower, and buyers have more purchasing power. Conversely, as interest rates rise, purchasing power declines.
All these factors contribute to the current economic state, where sellers are unwilling to reduce prices and buyers are unwilling or unable to attain financing. This leads to stagnation in the market, which limits transactional data.
Real Estate: Real estate values rose modestly between 2013 and 2020 but stagnated briefly in early 2020 due to the covid-19 pandemic. Over the following two years, real estate value appreciated rapidly due to low interest rates and government stimulus.
Despite high costs and rising interest rates, construction is still ongoing throughout the Central Valley; however, many of these projects began before the interest rate increases.
The following chart is provided by CBRE and indicates an all-time high of capital investment volume in 2021 and the forecasted investment for 2022 and 2023.
“CBRE forecasts a 15% year-over-year drop in U.S. commercial real estate investment volume in 2023, although it will exceed the pre-pandemic record annual total in 2019.
Investment activity likely will bottom out in the first quarter and then gradually improve.
This timing assumes a moderate recession, lower inflation, a drop in long-term U.S.
Treasury yields and the end of rapid-fire interest rate hikes. All of this will result in a lessuncertain environment, bolstering investor sentiment and facilitating sound underwriting.2
The charts on the following page summarize the year over year national price trends for 2022. According to the Real Capital Analytics, “Sales of U.S. commercial property fell 62% from a year prior in the fourth quarter of 2022, and annual price growth decelerated to the slowest rate of gain since 2011. Still, for the year in total, 2022 was the secondstrongest year for sales on record, behind 2021.”3
2 CBRE Market Outlook Report, 2023 3 Real Capital Analytics: US Property Deals Slumped, Price Growth Withered in Q4
“The market appears to have confidence that the Federal Reserve can successfully drive inflation much lower than the current 7.7% rate of the past year. As shown in the exhibit below, market-implied inflation by June 2023 is below 3% and by December 2024 is near the Fed’s inflation target of 2%. In line with these expectations, current market pricing shows the Fed raising the federal-funds rate to 5% over the next three meetings, followed by a pause and then cutting rates by the fourth quarter of 2023.”4
4 Morgan Stanley Capital International: Inflation, the Fed and the Rocky Road Ahead
CITY OF KINGSBURG
Environment: The city of Kingsburg is situated along the Highway 99 corridor, approximately 18 miles southeast of the city of Fresno. According to the Bureau of Labor Statistics, Kingsburg has a population of 12,662 as of 2021.
Access: Primary access to the city is via State Highway 99, which bisects the city in a northwest-southeast direction. Full interchanges are located along 18th Avenue in the southern portion of the city and Sierra Street to the north. Sierra Street bisects the city in an east-west direction, and transitions into Conejo Avenue (County Road 201) outside city limits. Conejo Avenue provides linkage to Highway 63 to the east and Highway 41 to the west.
Services: Government services are present at the local and regional level. The city has five elementary schools, one middle school and one high school. Alternative and continued education schools are also available. Subdivisions are active and new residences are being constructed throughout the city; most of the growth is focused in the northern part of town.
Kingsburg’s primary commercial sector is located along Sierra Avenue at Highway 99. East of the highway is a neighborhood shopping center anchored by Save Mart and CVS Pharmacy. Other tenants include Starbucks, Auto Zone, Carl’s Jr., and Ace Hardware. The newest developments including Walgreen’s, O’Reilly Autoparts, Dutch Brothers, and a three-tenant building housing Verizon, UPS Store and Subway. West of Highway 99 is McDonald’s, Taco Bell, and Sonic Drive In. The downtown district along Draper Street remains a source of pride for the community and features several retailers, restaurants, banks, and government buildings.
Industrial and service commercial uses are primarily present along Highway 99. Newer development has occurred north of town along the corridor between Highway 99 and Golden State Boulevard. The Kingsburg Business Park is north of Sierra Avenue, west of Highway 99. This park was developed in 2004-2005 but has been slowly developing for almost 20 years. Two buildings were under construction on the effective date. Lot sizes range from 0.5 acres to 2.5 acres.
The subject properties are positioned in the northwest portion of the Kingsburg Business Park and flank light industrial uses to the east and south. This area is slated for expansion with developers having recently purchased several lots. West Star Construction is actively offering build-to-suit industrial/commercial properties within the park and recently closed on nine lots in a single transaction. David Crinklaw (West Star Construction) was
interviewed about the park and indicated his allocation to the improved lots is approximately $7.50 per square foot. He noted the lots have offsites (concrete curb and gutter), and all municipal utilities, which elevates the value. The Business Park is comprised of Highway Commercial and Service Commercial users.
Summary: The long-term outlook for Kingsburg and the subject’s immediate area are positive. Kingsburg is a desirable city for families and proximity to 99 provides for potential warehousing and industrial development. The Kingsburg Business Park is primed for expansion but a looming recession and rising interest rates could stall the renewed interest in the park.
PROPERTY DATA
OWNERSHIP & PROPERTY HISTORY
APN Ownership
394-390-04 William Terry Horstmann and Kristi Ann Horstmann, co-trustees of the William Terry Horstmann and Kristi Ann Horstmann AB Living Trust, dated June 20, 2008, as to an undivided ½ interest and louis Bertelli and Arlene Bertelli as trustees of The L & A Bertilli Trust dated 04/26/91, as to an undivided ½ interest.
394-390-06 The City of Kingsburg
Both parcels are part of the Kingsburg Business Park which was originally developed in 2004. Both parcels have sat vacant since the construction of the business park. The subject lots are being considered in an exchange, one lot for the other.
ASSESSED VALUATION AND TAXES
The State of California assesses property based on 100% of full cash value as determined by the county assessor’s office. Market value is derived at the most recent transfer or based on the 1975-76 assessed value, whichever is most current. Assessments increase by 2.0% per annum and increases are restricted through Proposition 13. When the property sells it will be re-assessed at the current fair market value. The current assessed value is consistent with the price paid by the owners plus an annual increase of 2%.
Taxes associated with parcel ending in 004 are outlined below. Taxes for parcel ending in 006 are unavailable as the property is owned by the City of Kingsburg.
SITE DESCRIPTIONS
Location: Both parcels are located within the Kingsburg Business Park. Parcel 06 is situated on the west side of Avenue B south of Ventura Ct. and Parcel 04 is situated on the north side of Ventura Ct., east of Avenue B.
Legal Description:
APN 394-390-04: Lot 23 of Tract No. 5177, according to the map thereof recorded in Volume 69, Pages 91, 92, 93 and 94 of Plats, Fresno County Records APN 394-390-06: Lot 26 of Tract No. 5177, according to the map thereof recorded in Volume 69, Pages 91, 92, 93 and 94 of Plats, Fresno County Records APN Acres Zoning Land Value Improvement Value Total Taxable Value Taxes 394-390-04 0.69 CH/MXU $ 131,341.00 $ - $ 131,341.00 $ 2,066.00
Census Tract: 72.02
Site: APN 394-390-04: The site consists of 0.69-acres or 30,056 square feet. It has a rectangular shape with level topography, slightly above street grade.
APN 394-390-06: The site consists of 0.77-acres or 33,541 square feet. It has a rectangular shape with level topography, slightly above street grade.
Zoning: The subject properties are designated within a planned Highway CommercialMixed Use zone (CH-MXU) by the city of Kingsburg. “Application. The highway commercial district is intended primarily for application to areas along major highway entrances to the city in accord with policies of the general plan, where controlled access to the highway is afforded for the convenience of patrons traveling the highway by the provision of frontage
roads, interchanges, channelized intersections, and control over driveway spacing.”5 Numerous types of office, retail and medical uses are allowed.
CC&R’s: The subject lots are further encumbered by covenants conditions and restrictions recorded in Grant Deed 2005: 0034060. The restrictions encumber the Kingsburg Business Park and generally speak to common area, potential assessments and development standards. The CC&R’s are not restrictive and do not affect marketability.
Utilities: Municipal utilities such as water sewer and storm drainage are provided by the City of Kingsburg. Public utilities such as telephone, gas, and electric services are available at prevailing rates.
Access and Visibility: The sites have access and visibility from Avenue B and Ventura Court.
Both streets are two lanes, asphalt paved and maintained by the City.
Offsites: The frontages are improved with concrete curb and gutter.
Easements/Encroachments: We did not review a recently issued title report. No adverse easements or encroachments were noted upon visual observation. Review of a recently issued title report is a contingency of this appraisal.
Flood Zone Information
APN 394-390-04: The site is within Zone X according to FEMA. The Panel Number is 06109C2675H, dated 02/18/2009.
APN 394-390-06: The site is within Zone X according to FEMA. The Panel Number is 06109C2675H, dated 02/18/2009.
5 Kingsburg Municipal Code Chapter 17.40.040 C – Commercial Districts
Hazardous Substances: We have consulted the Geo Tracker website provided by the State of California Water Resources Control Board; no issues with the subject properties were noted. We did not visibly see any obvious environmental issues or hazards during the inspection. We are not environmental experts. The reader is directed to the "Basic Assumptions and Limiting Conditions" for the environmental limitations of this appraisal.
It can be found at the front of the report.
Other Considerations: Not in a wetlands area, land preserve, or special studies earthquake zone.
Summary of Site: There are no functional inadequacies or nuisances that affect either parcel. All utilities and offsites are in place. The shape and size of both lots are conducive for any number of commercial users.
PARCEL MAP
SUBJECT PHOTOS
APN 06 APN 06 frontage
APN 04 APN 04 frontage
VALUATION-AS COMPLETE
HIGHEST & BEST USE
In the valuation of the subject property, consideration has been given to its highest and best use. The highest and best use analysis involved a study of the present use of the property, uses of surrounding properties, and zoning availability for the subject. Highest and best use may be defined as follows:
"The reasonably probable use of property that results in the highest value.
The four criteria that the highest and best use must meet are legal permissibility, physical possibility, financial feasibility and maximum productivity."6
A highest and best use analysis identifies the most probable and profitable competitive use the subject property could be used for. Since economic conditions change, a property's highest and best use changes as well. This analysis is an essential step in the determination of market value because it forms a framework for the proper selection of comparable sales. There are four main tests in a highest and best use study: (1) governmental requirements and limitations; (2) physical constraints; (3) financial feasibility, and (4) maximum productivity. If more than one use survives the first three tests, then the use that produces the highest positive reward with the least risk is the highest and best use.
Highest And Best Use As Vacant
The subject properties is designated within a zone that allows for numerous commercial uses. Development restrictions are imposed by the City of Kingsburg. Any new buildings must conform to these standards.
Physically the sites are well suited for development. The shape, size and topography support development and are generally unrestrictive. The sites have good access and visibility.
The feasibility of new construction was hampered over the past year due to rising construction costs and interest rates. Despite elevated construction costs, new construction is evident throughout the city of Kingsburg and within the Kingsburg Business Park. It remains prudent for developers to establish some level of pre-leasing if speculative construction is planned. Construction costs should remain within reasonable expectations of market standards to increase potential feasibility. Over-improvements or superadequacies are a form of obsolescence that will not be realized by the market. 6 The Dictionary of Real Estate Appraisal, 6th Edition, Pg. 109
Considering the location, physical attributes and development restraints imposed by the City of Kingsburg, the highest and best use, as vacant, is commercial development. If the cost to construct exceeds the value at completion, then holding the lot until development is feasible is the highest and best use.
VALUATION
There are three traditional approaches to estimating the value: the income capitalization approach, the sales comparison approach, and the cost approach. Each views the valuation problem from different perspectives and considers data from different sources.
When possible, the appraiser should use all three approaches. Value estimates by each approach should be arrived at independently and tested against each other to provide a crosscheck. In some assignments, the data used in an approach may be more reliable, which would result in the estimate by that approach being the most logical and supportable. The strengths and weaknesses of each approach should be considered before selecting a final estimate of value for the subject.
The sales comparison approach is most applicable for vacant land. The cost approach and income approach are not relevant indicators and have been excluded.
LAND VALUATION
The surrounding market was surveyed for comparable land sales. Those rated most comparable are outlined on the following pages:
SALES MAP
Sale 1 Sale 2
Sale 3 Sale 4
Sale 5
Sale 1 Sale 2 Sale 3 Sale 4 Sale 5
Location Lungren Ct. Multiple Lots in
the Kingsburg
Business Park
SS of Ventura Ct.,
at Lungren Ct.
1751 Simpson
Street
1781 Simpson
Street
Kingsburg Kingsburg Kingsburg Kingsburg Kingsburg
APN 394-042-06 394-042-07 + 394-390-19 395-050-42 395-050-38 Date of Sale February-2023 August-2022 April-2022 June-2020 June-2020 Buyer Kindred Lakes
Hospitality, LLC
M Prop LLC Rountree et al Kingsburg Go LLC Reedley
Community
Hospital
Seller 5860 Associates
LLC
Kingsburg
Investments, LLC
Kutnerian Ents F-IV Properties LLC F-IV Properties LLC
Sale Price $360,000 $2,054,000 $130,000 $909,500 $879,000 Land Value/ S.F. $6.77 $6.65 $6.63 $9.00 $9.34
Site Size (S.F.) 53,143 308,840 19,602 101,059 94,090
Zoning CH C-H & CC C-H CC CC
Off-sites C & G C & G C & G C, G & SW C, G & SW
Utilities All Municipal All Municipal All Municipal All Municipal All Municipal Orientation Cul-de-sac Interior & Corner Interior Interior Interior Adjustments:
Property Rights 0% 0% 0% 0% 0%
$6.77 $6.65 $6.63 $9.00 $9.34
Financing 0% 0% 0% 0% 0%
$6.77 $6.65 $6.63 $9.00 $9.34
Conditions of Sale 0% 0% 0% 0% 0%
$6.77 $6.65 $6.63 $9.00 $9.34
Immediate Expenditures 0% 0% 0% 0% 0%
$6.77 $6.65 $6.63 $9.00 $9.34
Market Conditions 0% 0% 5% 10% 10%
Sub-Total $6.77 $6.65 $6.96 $9.90 $10.28
Location Sl. Superior Similar Similar Superior Superior Site Size Inferior Inferior Superior Inferior Inferior
Zoning Similar Similar Similar Similar Similar
Off-sites Similar Similar Similar Similar Similar
Utilities Similar Similar Similar Similar Similar
Overall Rating Similar Inferior Sl. Superior Superior Superior Adj. Price/S.F. $6.77 $6.65 $6.96 $9.90 $10.28
COMPARABLE LAND SALES
Analysis & Conclusion: Quantitative adjustments were made for various factors and summarized in the lower half of the sales chart. Qualitative factors were also considered and ratings were applied. After adjustment the sales range from $6.65 to $10.28 per square foot.
Market condition adjustments were required for appreciation. Inflation and interest rate hikes are forecast to stall appreciation over the short term. No other qualitative adjustments were required.
Qualitative analysis indicates Sales 4-5 to be superior due to their location within a heavily traveled commercial district.
Sales 1-3 are the primary indicators. Sale 2 was purchased by a developer (Dave Crinklaw) and included nine lots within the Kingsburg Business Park. Mr. Crinklaw is active in constructing light industrial projects along the Highway 99 corridor and is currently allocating $7.50 per square foot, to the lots within the Kingsburg Business Park. The allocation is derived as part of build to suit construction offerings, which are being marketed by Colliers Brokerage. Mr. Crinklaw’s bulk purchase of nine lots indicates little discount, which is atypical for a bulk lot transaction. Mr. Crinklaw’s allocation will affect the immediate market value as nearly 1/3 of available lots are controlled by a single developer.
After analyzing the sales and considering active developer/broker comments, my opinion of market value, as applied to the subject lots, is $7.00 per square foot. The values are calculated as follows:
APN Calculation Value Value Rounded
394-390-04 30,056 S.F. X $7.00/ S.F. = $210,392
$210,000
394-390-06 33,541 S.F. X $7.00/ S.F. = $234,787
$235,000
EXPOSURE TIME
Exposure time is defined by USPAP as “the estimated length of time that a property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal. Exposure time is a retrospective opinion based on an analysis of past events assuming a competitive and open market.” In my opinion, exposure time of six months or less is reasonable for the subject lots at the appraised value. This exposure time estimate assumes the property would have received adequate market exposure.
ADDENDA
QUALIFICATIONS OF JACOB I. HOWER, MAI, R/W-AC
[email protected]
www.jhower.com
STATE OF CALIFORNIA CERTIFICATION
California Certified General Real Estate Appraiser #3002762 State of California Department of Real Estate #01892235
PROFESSIONAL AFFILIATIONS
The Appraisal Institute - designated member
Tulare County Association of Realtors
International Right of Way Association- designated member
APPRAISAL EXPERIENCE
J. Hower & Associates, Inc. Hanford, CA January 1, 2022 – Present, Owner, CEO Simon & Hower, Inc. Hanford, CA January 1, 2018 - Present, CEO Simon Company Inc. Hanford, CA 2010-January 1, 2018, Real Estate Appraiser
EDUCATION
California State University, Fresno
Bachelor of Science, Criminology- Law Enforcement Option – 2008
Appraisal Institute
Numerous courses including all prerequisites to attain the MAI designation and multiple condemnation and litigation courses/seminars.
International Right of Way Association
Numerous courses and prerequisites to attain the R-W/AC designation.
TYPES OF PROPERTIES APPRAISED
Commercial Properties
Office, medical, industrial, apartments, retail, subdivisions, vacant land, self-storage, special purpose, cold storage, warehouse, packing facilities
Agricultural
Nut crops, stone fruit, citrus, irrigated field crops, rangeland, conservation easements, vineyards, dairies
RIGHT-OF-WAY EXPERIENCE
Appraisal experience involving full and partial acquisitions, road widenings, permanent and temporary easements, overcrossings, undercrossings and High-Speed-Rail corridor
PARTIAL LIST OF CLIENTS
Cities and Government & Administrative Agencies: Hanford, Lindsay, Coalinga; Porterville, Avenal, Tulare, Corcoran, Tulare County, Kings County, USDA, SBA, Kings Area Rural Transit
Attorneys: Dias Law Firm, Inc.; Kahn, Soares & Conway, LLP.; Law Offices of Mark A.
Wasser; Griswold, LaSalle, Cobb, Dowd & Gin, LLP; Chielpegian Cobb; Ruddell Cochran Stanton Smith & Bixler, LLP; McCormick Barstow, LLP; Hatherley Law; Lerandeau & Lerandeau Divorce Attorneys, Motschiedler, Michaelides, Wishon, Brewer & Ryan, LLP; Fennemore Dowling Aaron, Wild Carter & Tipton, Wanger Jones Helsley PC
Lenders: Bank of the Sierra; Bank of the West; Westamerica Bank; Central Valley Community Bank; Valley Republic Bank; Tri Counties Bank; Rabobank; Wells Fargo Bank; Comerica Bank; Agribusiness Financial Inc.; First Bank; Murphy Bank; Corporate America Lending; Zions Bank; AgFi; Citizens Business Bank; Mechanics Bank; Farm Credit West; Madera Farm Credit; Heartland Financial
Healthcare: Adventist Health, Tulare Local Healthcare District, Corcoran District Hospital, Family Healthcare Network
TAX DETAIL
End of Report
394-390-04
394-390-06
1 M E M O R A N D U M
To: The Honorable Vince Palomar, Mayor
Honorable Kingsburg City Council Members
Alexander Henderson, City Manager
From: Townsend Public Affairs, Inc.
Christopher Townsend, President
Andres Ramirez, Senior Associate
Christine Rose, Senior Associate
Ben Goldeen, Federal Advocacy Manager
Date: May 4, 2023
Subject: April Monthly Report
STATE UPDATES
The month of April saw the State Legislature’s quick pace of considering and amending legislation to ensure bills progressed through their first house policy committees. April featured the legislative deadline for policy committees to hear and report to fiscal committees – fiscal bills introduced in their house. Measures deemed to have a fiscal impact that did not meet this deadline have failed to progress and will become 2-year bills. Below is an overview of pertinent state actions from the month of April.
Kingsburg Specific Work
Some of the work that Townsend Public Affairs engaged on, on behalf of the City of Kingsburg this month included:
• TPA maintained frequent (several times per week) verbal and written communication with the City’s legislative point of contact.
• TPA continues to send monthly legislative and budget focused memos to the City, as well as weekly legislative and regulatory updates.
• TPA has continued to engage in frequent advocacy with the City’s State Senator and Assembly Member, including in person meeting in the Capitol to push the City’s priority budget request projects.
• TPA worked with City staff to draft Federal Appropriations project narratives, secure letters of support, and submit to Congressman Jim Costa, Senator Alex Padilla, and Senator 2 Diane Feinstein, three (3) Community Project Funding Requests for the Federal FY 24 appropriations process.
• TPA was successful in working to secure US Senator Alex Padilla as a budget sponsor to push forward the City’s request for a new Fire Department Ladder Truck in the amount of $2,000,000. TPA will continue to work closely with the Senator and his senior appropriations staff as the request goes through the discretionary review process of the appropriations subcommittees and then the full committee. • TPA continues to work on a Clean Califonria Grants for the City’s Heritage Park project. • TPA has officially completed and submitted four (4) applications on the City’s behalf for the Tri-County grant program.
State Legislature
With the deadline for measures with a fiscal impact to receive policy committee consideration by April 28, the month of April featured policy committees with packed agendas. The deadline marks an important milestone for bills, given that policy committees are responsible for the consideration of a bill’s policy implications. During the policy committee process, bills are amended and refined pursuant to committee member and stakeholder input. If they are deemed to have a fiscal impact, they move over to the appropriate Appropriations Committee, which gauges impacts on the state’s financial ability to support proposed programs. The shift from policy considerations to fiscal considerations aligns with the state’s budget process, which will kick into high gear in May, beginning with the release of the May Revision, anticipated to be released the week of May 8.
The Revision will offer an assessment of the state’s overall fiscal condition and ability to accommodate additional spending programs contained within various bills. Notably, the fiscal projections of this year’s May Revise will lack significant data, largely due to the tax filing deadline extension (now October) for most of California.
Notable outcomes from April’s policy committee deadline for fiscal bills include the following, organized by issue area:
Brown Act Reform/Open Meetings
• AB 557 (Hart) eliminates the sunset date on provisions of law allowing local agencies to use teleconferencing without complying with specified Ralph. M Brown Act (Brown Act) requirements during a proclaimed state of emergency.
This measure passed the Assembly Local Government Committee unanimously. • AB 817 (Pacheco) allows a subsidiary body of a local government to use teleconferencing, with certain requirements.
This bill’s hearing was postponed at the request of the author, likely in order to take substantive amendments before its hearing.
• AB 1379 (Papan) revises teleconferencing provisions included in AB 2449 (Rubio, statutes of 2022) by removing restrictions on the frequency of teleconferencing and its geographical barriers for participating in meetings remotely. 3 This measure was held by the Author due to disagreements on the scope of the policy with the Assembly Local Government Committee Chair. It could be reconsidered next year.
Housing and Homelessness
• AB 799 (L. Rivas) Reforms the structure of the HHAP program by implementing new goals and benchmarks for local agencies that receive HHAP funds. The language was amended to require cities, counties, and CoCs to submit a regional homelessness action plan by 2025 and every 5 years thereafter for the California Interagency Council on Homelessness to use to gauge progress and reallocate funding to other regional governments if one entity is determined to not meet progress metrics. The measure also seeks to establish the HHAP program as a permanently funded program within the State's budget.
This measure passed the Assembly Housing Committee and will move to the Appropriations Committee for consideration.
• SB 4 (Wiener) streamlines housing production on properties owned by nonprofit religious and educational institutions.
This measure passed the Governance and Finance Committee and will move to the Appropriations Committee for consideration.
• SB 7 (Blakespear) requires local governments to identify and create housing solutions for homeless individuals within their jurisdictional boundaries, pursuant to their most recent PIT.
This measure passed the Governance and Finance Committee and will move to the Appropriations Committee for consideration.
• SB 423 (Wiener) eliminates the sunset on housing streamlining measure SB 35 (Wiener, statutes of 2017) and imposes various labor standards for workers constructing units under its provisions.
This measure passed the Governance and Finance Committee and will move to the Appropriations Committee for consideration.
• SB 634 (Becker) creates a new type of low-barrier navigation centers called “opportunity housing,” and expands the by-right approval for low-barrier navigation centers to include opportunity housing projects.
This measure passed the Governance and Finance Committee and will move to the Appropriations Committee for consideration.
Governance and Transparency
• AB 1637 (Irwin) requires local governments to switch to a .gov domain. The measure took amendments to push out the timeline for compliance from 2025 to 2026.
This measure passed the Consumer Protection and Privacy Committee and will move to the Appropriations Committee for Consideration.
Public Safety
4 • SB 44 (Umberg) Provides an admonishment for fentanyl-related drug offenses to help law enforcement and prosecutors establish implied malice in cases of drug-induced death resulting from fentanyl sold or furnished by a previously-convicted dealer or trafficker.
This measure failed passage in the Senate Public Safety Committee in late March and faced reconsideration in the final week of April. Committee members ultimately voted to halt the progress of the bill.
Assembly Public Safety Committee Holds Special Hearing on Fentanyl Legislation In the last week of April, the Assembly Public Safety Committee held a special hearing on measures addressing fentanyl overdose prevention after sustained pressure from lawmakers and community members to push forward bills that would impose additional criminal penalties on individuals who furnish deadly drugs. Previously, the Committee halted the progress of several measures related to enhanced sentences for fentanyl crimes. Committee Chair Reggie JonesSawyer announced the special hearing on fentanyl after a high-profile gambit by Republican lawmakers to force a vote on fentanyl-related measures by the entire Assembly.
The committee hearing featured long – and often emotional – conversations about the fentanyl crisis, the rising number of accidental overdoses, and the need to act with legislative and legal action. Ultimately, Committee members did not move three of the measures forward, citing the need for additional conversations, fears about the impact the measures could have on minority communities and the criminal justice system, instilling fear in drug takers which could prevent them from seeking help in emergencies, and the need for a comprehensive approach to the issue.
Out of the seven measures considered during the hearing, four passed and three were held and granted reconsideration with a promise from the Chair to hold another hearing on the fentanyl crisis in May. In cases where Committee members requested additional information be provided about a bill’s impact, the Chair and Members opted to hold those bills and incorporate them into an “interim study” to be presented at the next hearing.
A brief overview of priority measures and their outcomes is outlined below:
• AB 701 (Villapudua) adds an additional fine against people who are convicted of drug crimes involving fentanyl of up to $20,000 per offense.
This measure was reconsidered as a vote-only measure without testimony and passed out of the Committee.
• AB 33 (Bains) establishes a Fentanyl Addiction and Overdose Prevention Taskforce.
This measure passed out of Committee.
• AB 367 (Maienschein) adds a sentencing enhancement for fentanyl dealers who kill or seriously injure people they sell the drug to.
This measure failed passage but was granted reconsideration. • AB 474 (Rodriguez) requires state agencies and local governments to work to illuminate, disrupt, degrade, and dismantle criminal networks trafficking opioid drugs that pose a threat to California
This measure passed unanimously.
• AB 675 (Soria) prohibits carrying a gun while in possession of fentanyl. 5 This measure took substantive amendments not yet in print prior to the committee hearing.
The Committee voted to pass the measure.
• AB 955 (Petrie-Norris) increases penalties for fentanyl dealers who sell on social media The Author and Committee members agreed to hold this measure and incorporate it into the interim study for further review.
• AB 1058 (Patterson) increases penalties for those possessing large quantities of fentanyl.
This measure failed passage but was granted reconsideration.
Air Resources Board Approves Advanced Clean Fleets Regulation On April 28, the California Air Resources Board (ARB) unanimously voted to approve the controversial Advanced Clean Fleets regulation banning the sale of new diesel big rigs, delivery and garbage trucks by 2036 and requiring large fleets to reach 100% zero-emissions by 2042 or sooner, depending on the vehicle type. This regulation also applies to all State and local government fleets, including city, county, special district, and State agency fleets. According to ARB, the goal of this effort is to accelerate the number of medium and heavy-duty zero-emission vehicle purchases to achieve a full transition to zero-emission vehicles in California as soon as possible.
According to ARB Chair Liane Randolph, “We need zero-emission vehicles everywhere feasible and this regulation is a next major step in that direction. Decarbonizing the transportation sector is one of the most decisive actions we can take to drive down emissions and reduce the harmful impacts of climate pollution.”
Trucking companies and local government officials call the deadlines in the rule unachievable. They say the new technology still has major drawbacks, including the high cost of electric trucks and their low vehicle range. The state also has not yet developed a charging network to support electric trucks, and the existing chargers can take hours to recharge, industry officials say.
California has more than 80,000 chargers. An additional 17,000 are to be installed, but the state will need 1.2 million for the 7.5 million electric vehicles expected on the roads by 2030. In addition, numerous presenters described significant doubt about the ability to generate enough electricity to meet demand. The state must triple its power-generation capacity if it wants to electrify vehicles and other sectors of the economy. But state officials said they were confident that the 12.5 million passenger cars and trucks hitting California roads by 2035 will not strain the grid.
In a letter to the air board, the League of California Cities, California State Association of Counties and the California Special Districts Association said the air board is “overlooking some important realities” and that fulfilling the timeline would be “impossible.” The local leaders wrote that the proposal “ignores existing market realities and the time needed to develop and ramp up an infrastructural system that can support an electrified fleet of essential vehicles.” Senate Democrats Release Budget Priorities Document in Preparation for May Budget Season, Highlighting Key Differences Between the Governor’s and Legislature’s Plans On April 26, the Senate Democratic Caucus released its revised budget priorities document, in preparation for the Governor’s release of the May Revision of the budget. Beginning in January of each year, the Governor releases a preliminary budget proposal, which kicks off the call-andresponse process between the Administration and the Legislature on how best to spend taxpayer dollars. The budget process is in a unique position this year, with the extension of the tax filing deadline for individuals and businesses as a result of the severe winter storms. This extension 6 will impact the delivery of returns data the Department of Finance will need to compile an accurate and comprehensive spending plan.
One of the fundamental differences between the Governor’s and the Legislature’s spending plans is whether or not to draw on reserve funds to mitigate issues associated with the anticipated deficit, which was projected to be close to $22 billion in January. The Governor proposed spending cuts and deferrals to programs to protect the over $37 billion in reserve funds, citing concerns with a looming recession and the need for cash on hand should the state experience an economic downturn. The Legislature, on the other hand, has proposed using reserve funds to keep key spending programs funded at current levels, which points to the name of their counter-budget proposal framework – “Protect our Progress.”
However, other budget experts caution against the use of reserve funds. For instance, in MidApril, the State’s Legislative Analyst Gabe Petek released an article overviewing the state’s anticipated fiscal condition, its causes, and the implications of drawing from reserve funds to offset revenue losses. Petek iterated that the revenue construction is not an outright downturn, but rather the other side of its recent revenue boom. The extraordinary General Fund revenue growth was allocated toward massive one-time and multi-year spending programs that are too high relative to revenue performance typical of historic norms.
Petek warned that recent turmoil in the banking sector, tech industry losses, and inflation and unemployment trends point to a looming recession that could send revenue estimates below baseline levels. To preserve mid-range financial security within the state, he favors the preservation of reserve funds and the cut and deferral of existing spending programs. While not the final decision maker on the matter, the Legislative Analyst’s Office offers critical insight into the state’s fiscal condition to be incorporated into spending practices. This insight could influence the state’s final spending strategy.
Key spending priorities within the Senate Democrat’s budget plan include the following:
• Rejects proposed cuts and delays to key infrastructure investments, such as broadband, transit, student housing, climate package investments, libraries, and more. • Accelerates previously budgeted Transit Infrastructure funds, and provides local flexibility to enable the funds to be used for operations as a bridge until a permanent operations fix can be established.
• Creates a $10 billion Housing and Infrastructure Fund to fund one-time projects and programs that the Governor proposes to cut or delay. This includes Funding affordable housing, Transit infrastructure, Broadband, Clean energy, Student housing, School facilities, and more.
• Turns current one-time funding for the HHAP program into $1 billion of ongoing funding to provide local governments.
• Provides $4.3 billion in tax relief by slashing tax rates by 25 percent for small businesses, improving the Renters Tax Credit and CalEITC, and implementing the Workers Tax Fairness Tax Credit.
The Governor will release his May revision to the budget next month, which will guide ongoing negotiations between his Administration and the Legislature. However, due to the delay in tax return data, a comprehensive budget plan may not be fully realized until later this summer. 7 Federal Appeals Court Issues Ruling On Local Authority over Natural Gas Appliance Regulations
On April 17, the 9
th U.S. Circuit Court of Appeals struck down the City of Berkeley’s ban on the installation of natural gas piping within newly constructed buildings, which was enacted in an attempt to phase out natural gas appliances and their associated emissions. In 2019, the California Restaurant Association sued the city, contending the ordinance is preempted by federal law.
On appeal, a three-judge panel ruled that the City of Berkeley could not preempt federal statutes in attempting to regulate the piping that carries natural gas into a building as a way to regulate the appliances themselves. The judges argued that the Energy Policy and Conservation Act of 1975 passed by Congress “expressly preempts State and local regulations concerning the energy use of many natural gas appliances, including those used in household and restaurant kitchens.” Local government associations argue that the Berkeley Ordinance is a proper exercise of the City’s police power, expressly reserved under the Tenth Amendment of the U.S. Constitution by the States and duly delegated to the City by the state of California. Pursuant to its police powers, the City has broad authority to regulate to protect public safety, health, and welfare. Berkeley, along with other local governments and associations, argues that the ordinance worked to protect the health and safety of residents impacted by gas emissions and the heightened potential for fire, leaks, and explosions.
Currently, there are more than 70 California cities and counties that have banned or discouraged natural gas connections in new developments. While the recent ruling preempts local discretion over the matter, the decision is likely to be appealed once more.
State to Hold Workshops on Federal Broadband Funding Deployment The California Public Utilities Commission (CPUC) and the California Department of Technology (CDT) recently announced they would hold a series of joint regional engagement events throughout the state on the Broadband Equity, Access, and Deployment (BEAD) Program. These events are an important part of informing the development of CPUC’s 5-year Action Plan for BEAD (due to NTIA August 2023) and CDT’s Digital Equity Plan.
The $42.45 billion BEAD Program, signed into law by President Biden on November 15, 2021, is administered by the National Telecommunications and Information Administration (NTIA). The NTIA will allocate funding based on the share of unserved locations within each eligible state or territory. These unserved locations are determined in accordance with the broadband maps created by the Federal Communications Commission.
On July 1, 2022, Governor Gavin Newsom designated the CPUC as the administrator of the BEAD Program for California. On December 20, 2022, the Biden Administration awarded the CPUC $4.9 million for BEAD Initial Planning Funds. At the same time, the Biden Administration announced the award of $4 million in a State Digital Equity Planning Grant to the California Department of Technology (CDT). The CPUC and CDT will coordinate efforts as BEAD and Digital Equity programs are planned and implemented.
Attendees will have the opportunity to learn more about the digital equity plan, provide feedback on how to make it more effective, and connect with others who are passionate about digital equity in California. Registration details can be found here.
8 FEDERAL UPDATES
The month of April saw numerous Federal legislative introductions and proposals related to the federal budget process, safe transportation, broadband funding, and the opening of additional federal funding programs. Below is an overview of pertinent federal information from the month of April.
House GOP Releases and Passes Debt Limit Bill
On April 26, the House voted 217-215 to approve a bill (H.R. 2811) that would raise the nation’s debt limit for one year and scale back federal spending. The legislation – dubbed the Limit, Save, Grow Act of 2023 – would suspend the nation’s borrowing limit, currently set at $31.4 trillion, through March 31, 2024, or until the federal debt increases by another $1.5 trillion, whichever comes first. The bill also would freeze fiscal year 2024 discretionary spending at 2022 levels (a reduction of approximately $130 billion) and limit the growth of spending over the next decade to one percent annually.
The proposed plan also includes structural changes to social safety net programs like the Supplemental Nutrition Assistance Program (SNAP), the Temporary Assistance for Needy Families (TANF) program and Medicaid. These include new work and income threshold requirements for benefit recipients at specific ages.
The Biden Administration has stood in strong opposition to the spending plan, with the President threatening to veto it. Should it pass over to the Senate, the measure will be dead on arrival in the Democratic-led Chambers. Without action by Congress to raise the debt limit, which is projected to be reached as early as this summer, the U.S. government faces a potentially catastrophic default. Despite political concerns about its feasibility, GOP members say that it is a crucial step to strengthen their negotiating position against President Biden amid questions about whether Speaker McCarthy would be able to unite his fractious conference to pass any fiscal outline at all.
American Rescue Plan Act Clawback Amendment Considered by Senate, Ultimately Fails On April 19, the U.S. Senate voted on an amendment that would claw back unobligated American Rescue Plan Act State and Local Fiscal Recovery Funds (SLFRF) and transfer those dollars to the Administrator of the United States Fire Administration. The measure, S. 870, “The Fire Grants and Safety Act”, was a move to tie a clawback of SLFRF funds to a must-pass bill.
The amendment, offered by Senator Rick Scott (R-Fla.), failed in a vote of 47-49. The amendment did not reach the 60-vote threshold in order to pass and become attached to the underlying bill.
There was large bipartisan support in the Senate for S. 870, making it an easy target for extraneous amendments.
Attempts like this to claw back SLFRF funding will not be the last. There are other must-pass bills this year that could be targeted for amendments clawing back ARPA funds, including the Farm Bill, the FAA reauthorization, and addressing the debt ceiling.
Safe Streets and Roads for All (SS4A) Grant Program
9 In mid-April, the Department of Transportation (DOT) released a Notice of Funding Opportunity (NOFO) for the FY23 Safe Streets and Roads for All (SS4A) Program. The program is funded through the Bipartisan Infrastructure Law and will provide grant funding on a competitive basis to support planning, infrastructure, behavioral, and operational initiatives to prevent death and serious injury on roads and streets involving all roadway users, including pedestrians; bicyclists; public transportation, personal conveyance, and micro-mobility users; motorists; and commercial vehicle operators. The deadline for this grant program is July 10, 2023, at 2:00 PM PST. Detailed information can be found here.
USDOT Announces Effort to Accelerate Surface Transportation Project Delivery under Inflation Reduction Act
As part of an ongoing effort to help deliver surface transportation projects faster, the U.S.
Department of Transportation’s Federal Highway Administration (FHWA) announced on April 12, a Request for Information (RFI) seeking public input on environmental review processes that can be improved under the Inflation Reduction Act. FHWA will consider ideas and recommendations from public and private stakeholders on how to reduce project delays through the development of more efficient and effective environmental reviews.
The Inflation Reduction Act (IRA) provides guidance and resources to several Federal agencies to facilitate efficient and effective reviews under the National Environmental Policy Act and other Federal processes. This could include identifying new strategies that would mitigate environmental impacts and thereby reduce timeframes for environmental reviews. More information can be found here.
Treasury Department Announces Approval of Federal Broadband Funding The U.S. Department of the Treasury recently announced the approval of $540.2 million for highspeed internet projects in California under the American Rescue Plan’s Capital Projects Fund (CPF), part of President Biden’s Investing in America agenda – the largest single-infusion of broadband funding to a state under CPF. The state will use its funding to connect approximately 127,000 homes and businesses to affordable, high-speed internet. To recognize this milestone, White House American Rescue Plan Coordinator Gene Sperling and U.S. Representative Pete Aguilar (CA-33) held an event in the Orchid Drive neighborhood of San Bernardino, CA, composed of single and multi-family homes which have benefited from last-mile broadband investments. The Capital Project Fund Award Fact Sheet for California can be found here.
State and Local Tax (SALT) Cap Repeal Pitched by Lawmakers From High-Tax States On April 13, New Jersey Democrats Rep. Rob Menendez and Rep. Josh Gottheimer unveiled a new bipartisan bill that includes a full repeal of the $10,000 limit to give relief from the state and local tax deduction cap imposed by the 2017 tax law. As a result, taxpayers could deduct all eligible state and local taxes they paid during the year from their federal tax return, including property taxes plus either state income or sales taxes. The cap has been a target of New Yorkarea and California lawmakers since its passage in 2017, though any attempts to repeal or raise the limit will be difficult to gain traction this Congress. The cap expires with much of the 2017 tax law in 2025.
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AP AGENDA ITEM: 2023-2024 Transportation Development Act (TDA) claim ACTION REQUESTED: ____ Ordinance __Resolution ___Motion ____Receive/File
EXECUTIVE SUMMARY
The City of Kingsburg receives payments from the Council of Fresno County Governments for the following allocations related to local transportation funding:
1. Article 8: $517,198 for development, construction, and maintenance of streets.
2. Article 3: $14,466 for bicycle and pedestrian facilities.
These funds are identified as “Special Revenue” for our budgeting purposes and are held separate from the City’s General Fund. The funds are used for several permitted activities, including:
1. Street reconstruction (10th/Academy Reconstruction)
2. Regular maintenance (potholes, striping, slurry seal, sidewalk improvements, etc.)
3. Street landscaping maintenance, including contract work
4. Street lighting improvements and utility bills
RECOMMENDED ACTION BY THE CITY COUNCIL
1. Staff recommends City Council accept the Funding Claim for Local Transportation Funds (TDA) and State Transit Assistance Funds (STAF) apportionment and authorize the Finance Director to sign and submit the Fiscal Year 2023-2024 Transportation Funding Claim.
POLICY ALTERNATIVE(S)
1. NA
REASON FOR RECOMMENDATION/KEY METRIC
1. Financial Stability
FINANCIAL INFORMATION
Meeting Date: 5/17/2023
Agenda Item: 5.7
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes
3. If Budgeted, Which Line? 104-0000-403-0702
PRIOR ACTION/REVIEW
None.
BACKGROUND INFORMATION
The Local Transportation Fund collects and distributes ¼ of 1¢ of the State Sales Tax collected pursuant to the Transportation Development Act of 1971. The City of Kingsburg’s allocation amounts to $517,198 for Article VIII and $14,466 for Article III. Other agencies receive $289,818 of Kingsburg’s total allocation of $876,144 (the majority of which goes to Fresno County Rural Transit Agency (FCTRA). Back in the 1970s, FCOG used to allocate transit money directly to the cities, but they weren’t using it appropriately and FCRTA was formed as a result of a lawsuit filed by transit advocates and Caltrans.
The total transportation funds allocated to the City of Kingsburg are distributed as follows:
1. Bicycle & Pedestrian (Art. 3) $ 14,466
2. Regional Transportation Planning 20,202*
3. Community Transit Services Agency (Art. 4.5) 34,460*
4. Streets & Roads (Art. 8) 517,198
5. Fresno County Rural Transit Agency (LTF) 135,985
6. Fresno County Rural Transit Agency (STA) 153,833*
Total Claim $876,144
*Total amount to other Agencies $289,818
Total amount to City $586,326
ATTACHED INFORMATION:
1. Resolution 2023-022
2. Transportation Funding Claim for Fiscal Year 2023/24
3. Transportation Funding Claim Letter
RESOLUTION NO. 2023-022
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG
SUBMITTING A CLAIM FOR TRANSPORTATION DEVELOPMENT ACT (TDA) FUNDS CONTINUING FROM THE 2023-2024 FISCAL YEAR, THEREBY COINCIDING
WITH THE FRESNO COUNCIL OF GOVERNMENTS
POLICY BOARD APPROVAL OF TDA FUNDS
APPORTIONMENT AND TDA CLAIMS PROCESS
WHEREAS, the City of Kingsburg hereby submits a TDA Funding Claim for the Local Transportation Fund, and State Transit Assistance Fund of Fresno County continuing from fiscal year 2023-2024; and thereafter; and
WHEREAS, the Fresno COG has the authority to review claims and allocate such funds in accordance with the Transportation Development Act of 1971 and Chapter 3 of Title 21 of the California Administrative Code; and
WHEREAS, the Fresno COG encourages inter-jurisdictional coordination of transportation needs and increased coordination of transportation implementation plans.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Kingsburg hereby requests that the Fresno COG allocate the amounts approved by resolution by the Fresno COG Policy Board, from the Local Transportation Fund, and State Transit Assistance Fund to the named applicant for fiscal year 2023-2024; and thereafter for the purposes allowed under Articles 3, 4.5 and 8 of the Transportation Development Act of 1971, as identified in the attached claim and which is in accordance with the adopted Regional Transportation Plan.
BE IT FURTHER RESOLVED, that the City Council of the City of Kingsburg hereby requests that of the City's total Transportation Fund Apportionment for fiscal year 2023-2024; and thereafter, in the amount approved by resolution by the Fresno COG Policy Board, be allocated from the Local Transportation Fund to the Fresno COG for the purpose of conducting Regional Transportation Planning.
BE IT FURTHER RESOLVED, that the City Council of the City of Kingsburg hereby requests that of the City's total Transportation Fund Apportionment for fiscal year 2023-2024; and thereafter, in the amount approved by resolution by the Fresno COG Policy Board, be allocated to the Fresno County Rural Transit Agency for the purpose of conducting a transportation program consistent with the adopted Regional Transportation Plan.
BE IT FURTHER. RESOLVED, that the named applicant further agrees to provide the Fresno COG with such information as may be necessary to support its annual transportation claim.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Kingsburg duly called and held on the 17th day of May, 2023, by the following vote:
Ayes: Councilmembers
Noes: Councilmembers
Absent: Councilmembers
Abstain: Councilmembers
_____________________________
Abigail Palsgaard, City Clerk
STATE OF CALIFORNIA )
COUNTY OF FRESNO ) ss
CITY OF KINGSBURG )
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify the foregoing Resolution was duly passed and adopted by the City Council of the City of Kingsburg at a regular meeting thereof held on the 17th day of May, 2023.
Dated: May 18, 2023 _______________________________
Abigail Palsgaard, City Clerk
Enter Date: 5t1212023 Claimant Name
TRANSPORTATION FUNDING CLAIM FOR FISCAL YEAR: 2023124
lnstructions: Please note that each page of this claim is a separate worksheet, please click through all tabs and complete. Also note that light yellow fields require an entry if applicable, light grey fields contain formulas that will automatically calculate based on corresponding entries. A date and claimant name field is at the top of the first page, and automatically repeats on following pages, (date should be formatted 00/00/0000) When completed, please print, sign and send signed originalvia mailto:
Les Beshears, Director of Finance, Fresno Council of Governments, 2035 Tulare Street, Suite 201, Fresno, CA 93721
From: Applicant:
Address:
City/State/Zip:
Gontact Phone/email:
1400 Draper Street
Kingsburg, CA 93662
559 897-582{ /[email protected]
This applicant is an eligible claimant pursuant to Section 99203 of the Public Utilities Code and certifies that the following transportation funds are available to be claimed:
Local Trans Fund
Apportionment:
Unexpended, Held by Glaimant:
Other Agency:
State Transit Assistance Fund
,urg
$ 722,311.00
Estimate:
Unexpended, Held in Trust:
$ 153,473.00
$ 360.00
Other
Other:
hundred six thousand once hundred fou four dollars
TOTAL
sperl out total amount in above cell
for the purposes and respective amounts specified in the attached claim be drawn from the Local Transportation Fund and State Transit Assistance Fund.
P nt and s n after com ln form
Authorized Signature:
Name/Title:
Date:
2035 Tulare St., Ste. 20'1 tel 559-233-4148
Fresno, California 93721 fax 559-233-9645
Alma lado/Finance irector
5112t2023
@:;a"z'?Ht'itl www.f resnocog.org
Enter Date 5t12t2023 Claimant Name:
TRANSPORTATION FUNDING CLAIM DETAIL FOR FISCAL YEAR: 2023124 ,urg
PURPOSE AMOUNT SUBTOTAL
1. Bicycle & Pedestrian Facilities:
2. Regional Transportation Planning
3. Pu blic Transportation
5. Streets & Roads
6. To Be Claimed By:
4. Community Transit Service CTSA, Article 4.5:
Article 3:
Article 8a:
Audit Exceptions (General Fund Payback);
Unexpended Funds, Held by Glaimant:
State Transit Assistance Funds (STA):
Other:
Article 8a:
Unexpended Funds, Held by Claimant:
Fresno County Rural Transit Agency LTF:
Fresno County Rural Transit Agency STA:
Other
7. Reserve in Fund Pending Further Claiming
GRAND TOTAL
Claim Total Must Agree With Total on First Page
Minus Non Transit Claims
GRAND TOTAL PAYABLE TO CLAIMANT
$ 876,144.0O
876,144.OO
$ 344,480.00
$ 531,664.00
Allocation instructions and payment by the Fresno County Auditor-Controller to the applicant is subject to such monies being available for distribution, and to the provisions that such monies will be used only in accordance with the rules and regulations of the T ran s port ati on D eve I op me nt Act.
$ 14,466.00
14 466.00
24,2A2.40 $ 24.202.00
$
00 $ 34,460.00
$ 517,198.00
$ 517 198.00
$ 135,985.00
$ 153,833.00
818.00
Enter Date: 6n.2/2023 Claimant Name
BICYCLE AND PEDESTRIAN FACILITIES FOR FISCAL YEAR: 2023124 Two percent (2%) of the claimant's Local Transportation Fund apportionment must be spent on bicycle and pedestrian facilities (PUC 99233.3 and 99234), such claims are to be filed as Article 3. Claims for projects in excess of 2% may be filed as Article 8a (PUC 99400(a)). lf other funding is to be used with Local Transportation Funds to implement projects, such funding should be shown on the claim form.
PROJECT TITLE & BRIEF DESCRIPTION PROJECT COST
1. Various Bicycle & Pedestrian Facilities throughout the claimant's jurisdiction:
AND/OR
$ 14,466.00
Other - describe briefly if applicable: $
Other - describe briefly if applicable: $
Other - describe briefly if applicable: $
TOTAL PROJECT COSTS $ 14,466.00
STREETS AND ROADS CLAIM FOR FISCAL YEAR: 2023t24
Local Transportation Funds coming to claimants within Fresno County may be used for streets and roads improvements and maintenance pursuant to Article 8 (PUC 99400), but only after Fresno COG makes a finding that public transportation needs within the claimant's jurisdiction are reasonably met by satisfuing the service requirements set forth by the Regional Transportation Plan (PUC 99401.5).
PROJECT TITLE & BRIEF DESCRIPTION PROJECT COST
1. Development, Construction & Maintenance Facilities throughout the claimant's jurisdiction: $ 517,198.00
AND/OR
TOTAL P
$
Other - describe brieflv if applicable: $
Other - describe brieflv if applicable: $
Other - describe bri a $
f,ilEfrrreEfq
Enter Date: 5t12t2023 Claimant Name
CONTINGENCY PROJEGT LISTING FOR FISCAL YEAR: 2023124
CHECK ALL THAT APPLY (Enter "X" in yellow box)
BICYCLE AND PEDESTRIAN FACILITIES PUBLIC TRANSPORTATION STREETS & ROADS Article 3 Article 4 x Article 8a
STANDARD ASSURANCES FOR CLAIMANTS
CLAIMANT ASSURAwCES: (initial yellow box all that apply) A. Claimant certifies that it has submitted a satisfactory, independent fiscal audit, with required certification statement, to the RTPA and to the State Controller, pursuant to PUC 99245 and 21 CaL Code of Regulations Section 6664 for the prior fiscal year (project year minus two). Claimant assures that this audit requirement will be completed for the current fiscal year (project year minus one).
x
x
x B. Claimant certifies that it has submitted a State Controller Report to the RTPA and to the State Controller, pursuant to PUC 99243.
The undersigned hereby certifies that the above statements are true and correct.
Fleasc prrirrt and sign after e errnpleting fonm
Authorized
Signature:
Name/Title:
Date:
)urg
x
Alma Col nance Director
5t12t2023
May 11, 2023
SUBJECT: 2023/24 Transportation Development Act (TDA) Claim Please find attached to the email sent to you the following information and forms:
(1) Electronic Forms for the 2023/24 Transportation Development Act (TDA) claim. A “Penciled in” draft claim is included to facilitate your claim.
(2) A copy of the 2023/24 Local Transportation Fund (LTF) estimates and the Final STA estimates per the State Controller’s methodology that are scheduled to be adopted by the FCOG Board on May 25, 2023.
(3) A summary of Fresno County Rural Transit Agency’s 2023/24 budget.
A copy of the Transportation Development Act Rules and Regulations manual can be viewed online at https://dot.ca.gov/-/media/dot-media/programs/rail-mass-transportation/documents/f0009844-tda-07- 2018-a11y.pdf.
Special Instructions:
Prepare the Claim in accordance with your budget. Adopt the claim by Resolution (same as last year) and return the claim and resolution to Fresno COG. Or if you have a continuing resolution, return the claim with a copy of your continuing resolution.
Timing:
Claims submitted to the Fresno COG Board for adoption must go through the Transportation Technical Committee, the Policy Advisory Committee, and Fresno COG Policy Board. This usually means that our Board will adopt your claim the month after we receive it providing that we receive it in time to make the TTC agenda mail out on the last Wednesday of the month.
The Process:
(1) The Fresno COG Board adopts the annual estimated fund apportionment for LTF. (2) Member Agencies reserve their annual portion of the fund:
a. A Claim is prepared in accordance with the agencies’ annual operating budget. b. The Claim is adopted by Resolution of the Local Agency Board. c. The Claim is adopted by Resolution of the Fresno COG Board. (3) LTF sales tax receipts are deposited monthly in the County Trust Fund, from the State Board of Equalization. Fresno COG sends allocation instructions to the County of Fresno Auditor Controller each quarter to issue checks to agencies based on the availability of sales tax, the unpaid Claim balance, and the priority of the Claim.
a. Transit is paid first.
b. Bicycle and Pedestrian Facilities are paid second.
c. Streets and Roads are paid last.
(4) At year end the total tax receipts are compared to the original apportionment estimate. Shortfalls are deducted from the unpaid Article 8 Streets and Roads Claim balance pro rata. A surplus may be claimed as Article 3 Bike and Pedestrian, Article 4 Transit or Article 8 Streets and Roads and is paid out in the first quarter of the following fiscal year. A year-end report will be sent to each agency detailing the allocations paid during the year and the unpaid Claim balance. The allocation detail will facilitate agency year end close out and audit. The unpaid Claim balance should become a receivable from Fresno COG on the agency financial statements.
Eligibility and Compliance:
Article 4 – Transit
Detailed rules for eligibility and compliance for expenditure of Article 4 – Transit funds can be found in the Transportation Development Act Statutes and California Code of Regulations. Generally, any legitimate Transit operating or capital expense is eligible as long as the Section 6667 compliance requirements are followed.
Article 3 – Bicycle and Pedestrian Facilities
Eligibility and compliance for expenditure of Article 3 funds are detailed in the Transportation Development Act Statutes and California Code of Regulations Section 99234.
Article 8a – Streets and Roads
The Fresno COG Board adopted the State Controller’s Office “Guidelines relating to Gas Tax Expenditure” as the criteria for determining eligibility of Article 8a. Generally, funds are eligible to be spent for any street related repair, maintenance, or construction. A copy of the Guidelines can be downloaded at https://sco.ca.gov/Files-AUD/gas_tax_guidelines31219.pdf.
An audit of TDA funds expended by Article is required each year by Section 6664. Generally, Fresno COG contracts with one firm to provide a combined audit report of all non-transit funds expended by entity.
Various transit providers have the Transit Compliance Report done as part of their annual audit. The reports are due to the State Controller’s Office within 180 days after the last day of the fiscal year. Fresno COG has statutory authority to extend the deadline no more than 90 days. Agencies with delinquent audit reports are ineligible to received TDA allocations until the delinquency is resolved. The initial cost of the non-transit audits is funded by Fresno COG administrative fees. Additional audit fees incurred to resolve audit findings or to provide Transit Compliance reports are charged against the agency’s Article 4 & 8 apportionment the following year. In the interest of facilitating audit requirements, the Fresno County Transportation Authority has requested that we expand the TDA audits to include Measure “C” compliance. Public Transportation Modernization, Improvement, and Service Enhancement (PTMISEA) sent to Transit Operators from the State Controller’s Office and SB1 State of Good Repair funds allocated by FCOG will also be subject to the audit.
If you have any questions concerning the claim or the process, please call me at 233-4148.
Sincerely,
Les Beshears Tony Boren
Les Beshears, Finance Director Tony Boren, Executive Director Fresno Council of Governments Fresno Council of Governments Cc: Clovis, Coalinga, Firebaugh, Fowler, Fresno, Huron, Kerman, Kingsburg, Mendota, Orange Cove, Parlier, Reedley, Sanger, San Joaquin, Selma, Fresno County, FCRTA 1 1
2 3
4 5
6 7
8 9
10 11
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28 RESOLUTION 2023-026
WHEREAS, public works services are provided for our community/county and are a vital and integral part of our citizens’ everyday lives; and WHEREAS, the support of the community is vital to the efficient operation of public works systems and programs such as water, sewers, streets, fleet maintenance, building maintenance, wastewater treatment, solid waste collection, and airport operations; and
WHEREAS, the health, safety and comfort of this community greatly depends on these facilities and services; and
WHEREAS, the quality and effectiveness of these facilities, as well as their planning, design and construction, is vitally dependent upon the efforts and skill of public works officials; and
WHEREAS, the efficiency and effectiveness of the qualified personnel who staff the City’s Public Works Department are influenced by the people’s attitude and understanding of the importance of the work they perform, NOW, THEREFORE, BE IT RESOLVED that the Kingsburg City Council does hereby proclaim the week of May 21 - 27, 2023 as
“National Public Works Week”
AND, BE IT FURTHER RESOLVED that the Council requests that all citizens and civic organizations acquaint themselves with the issues involved in providing our public works and to recognize the contributions which our public works employees make every day to our health, safety, comfort and quality of life. ******
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28 PASSED AND ADOPTED at a regular meeting of the City Council of the City of Kingsburg duly called and held on the 17th day of May 2023, by the following vote:
AYES: Council Member(s):
NOES: Council Member(s):
ABSTAIN: Council Member(s):
ABSENT: Council Member(s):
_____________________________
Abigail Palsgaard, City Clerk
City of Kingsburg
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AP AGENDA ITEM: Initiating Proceedings for The Annual Levy and Collection of Assessments for Landscape Assessment District No. 93.01 for Fiscal Year 2023-24.
ACTION REQUESTED: ___Ordinance __ Resolution __ Motion ______Receive/File
EXECUTIVE SUMMARY
The City of Kingsburg currently levies and collects special assessments for Landscape Assessment District No. 93-01 to offset the cost of the maintenance, servicing, and operation of landscape and lighting improvements within public easements and right-of-ways, parks, open spaces and appurtenant facilities throughout the District. Each year the Council must approve the annual levy of assessments within the District to fund the coming fiscal year budget for the District.
The City has prepared resolutions initiating proceedings to levy and collect assessments to fund the cost of maintenance of landscape improvements within Landscape Assessment District No. 93-01. The attached resolution also sets a date of June 21, 2023, for the public hearing. At that time the Engineer’s Report and resolution approving the levy will confirm the levy and authorize staff to place the assessments on the County tax rolls to be collected through the property tax bills.
RECOMMENDED ACTION BY CITY COUNCIL
1. Adopt approve resolutions initiating proceedings for the annual levy and collection of assessments, preliminary approve the Engineer’s Report and declaring the City’s Intention to levy assessments within Landscape Assessment District No. 93-01 for Fiscal Year 2023-2024.
POLICY ALTERNATIVE(S)
None.
REASON FOR RECOMMENDATION/KEY METRIC
1. Ensure Financial Stability.
FINANCIAL INFORMATION
Meeting Date: 05/17/2023
Agenda Item: 5.8; 5.9; 5.10
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes
3. Budgeted, Which Line?
Landscape & Lighting District 93-01 Fund 759
FINANCIAL SUMMARY
The amount of $112,247 will provide funding for the City’s Landscape maintenance assessment district, whereby each property owner, through property tax assessments, participates in the upkeep of common areas located within their housing subdivision.
ATTACHED INFORMATION
1 Resolution 2023-023
2 Resolution 2023-024
3 Resolution 2023-025
4 Engineer’s Report.
RESOLUTION NO. 2023-023
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG,
COUNTY OF FRESNO, STATE OF CALIFORNIA INITIATING PROCEEDINGS FOR
THE ANNUAL LEVY AND COLLECTION OF ASSESSMENTS FOR THE CITY ASSESSMENT DISTRICT NO. 93-01 FOR FISCAL YEAR 2023/24 PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE
STREETS AND HIGHWAYS CODE AND AS PROVIDED BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION; AND ORDERING THE PREPARATION OF AN ENGINEER’S REPORT IN CONNECTION THEREWITH
THE CITY COUNCIL OF THE CITY OF KINGSBURG FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:
Section 1. The City Council hereby proposes to levy and collect annual assessments for the City Assessment District No 93-01 (hereinafter referred to as the “District”), and to levy and collect assessments against the lots and parcels of land within such District to pay for the costs and expenses of the improvements described in Section 3 hereof for the fiscal year commencing July 1, 2023 and ending June 30, 2024, pursuant to the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code (the "Act") and as provided by Article XIII D of the California Constitution.
Section 2. The general location and boundaries of the District including the amendment to the boundaries is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Kingsburg Assessment District No. 93-01”. The District includes the following zones:
Pheasant Grove, Phases 1 and 2, Tracts 4210 and 4635
Goldcreek Estates, Tract 4659
Pheasant Grove, Phases 3 and 4, Tracts 4751 and 4769 (a.k.a. Kings Estates) Kingsburg Country Estates, Phases 1 and 2, Tract 4900 and 5005 Sierra Ranch West, Phase 1, Tract 4950
Kingsburg Country Estates, Phase 3, Tract 5068
Sierra Ranch West, Phase 2, Tract 5089
Sierra Ranch, Unit No. 6, Tract 5151
Sierra Annexation, No. 9, Tract 5177
Annexation No. 10, Tract 5087
Annexation No. 11, Tract 5610
Annexation No. 12
Annexation No. 13
Annexation No. 14, Tract 6094
Section 3. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District. These improvements include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.
Section 4. The City Council hereby designates Willdan Financial Services as the Engineer for the purposes of these proceedings and orders the Engineer to prepare and file with the City Clerk a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 (commencing with Section 22565) of Chapter 1 of the Act for that portion of the fiscal year 2023/2024 commencing July 1, 2023 and ending June 30, 2024. Such Report shall refer to the District by its distinctive designations.
Section 5. Lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental entity, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
*********
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing Resolution No. 2023-023 was duly passed and adopted at a regular meeting of Kingsburg City Council held on this 17th day of May 2023, by the following vote:
Ayes: Councilmembers
Noes: Councilmembers
Absent: Councilmembers
Abstain: Councilmembers
____________
Abigail Palsgaard, City Clerk
City of Kingsburg
RESOLUTION NO. 2023-024
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF KINGSBURG, COUNTY OF FRESNO, STATE OF CALIFORNIA
PRELIMINARILY APPROVING THE REPORT OF THE ENGINEER IN
CONNECTION WITH THE ANNUAL LEVY OF AND COLLECTION OF
ASSESSMENTS FOR THE CITY ASSESSMENT DISTRICT NO. 93-01 FOR FISCAL YEAR 2023/24, PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS
PROVIDED BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION
THE CITY COUNCIL OF THE CITY OF KINGSBURG FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:
Section 1. The City Council, pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (the "Act") and as provided by Article XIII D of the California Constitution, by its previous Resolution No. 2023-023 initiated proceedings for the annual levy and collection of assessments of the City Assessment District No. 93-01 (hereinafter referred to as the “District”) as described on maps of the District on file in the office of the City Clerk and incorporated herein by reference, and the levy and collection of assessments against the assessable lots and parcels of land within such District for the fiscal year commencing July 1, 2023 and ending June 30, 2024 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 of Chapter 1 of the Act.
Section 2. The Engineer has prepared and filed with the City Clerk of the City of Kingsburg and the City Clerk has presented to the City Council such report entitled "City of Kingsburg, Assessment District No. 93-01, 2023/2024 Engineer’s Annual Levy Report” (hereinafter referred to as the "Report") which pertains to the annual levy of assessments and the amendment to the boundaries of the District.
Section 3. The City Council has carefully examined and reviewed the Report, and the Report is hereby approved as filed.
*********
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing Resolution No. 2023-024 was duly passed and adopted at a regular meeting of Kingsburg City Council held on this 17th day of May 2023, by the following vote:
Ayes: Councilmembers
Noes: Councilmembers
Absent: Councilmembers
Abstain: Councilmembers
____________
Abigail Palsgaard, City Clerk
City of Kingsburg
RESOLUTION NO. 2023-025
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF KINGSBURG, COUNTY OF FRESNO, STATE OF CALIFORNIA
DECLARING ITS INTENTION TO ORDER THE ANNUAL LEVY AND COLLECTION
OF ASSESSMENT FOR THE CITY LANDSCAPE MAINTENACE ASSESSMENT DISTRICT NO. 93-01 FOR FISCAL YEAR 2023/24 PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE
STREETS AND HIGHWAYS CODE AND AS PROVIDED BY ARTICLE XIII D OF
THE CALIFORNIA CONSTITUTION, AND APPOINTING A TIME AND PLACE FOR
HEARING PROTESTS
THE CITY COUNCIL OF THE CITY OF KINGSBURG FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:
Section 1. By its previous Resolution No. 2023-023, the City Council initiated proceedings pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the "Act") and as provided by Article XIII D of the California Constitution, for the levy and collection of annual assessments against the assessable lots and parcels of land within, and for consideration of an amendment to the boundaries of the existing City Assessment District No 93-01 (hereinafter referred to as the “District”) described on maps on file in the office of the City Clerk and incorporated herein by reference, for fiscal year 2023/2024 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 of Chapter 1 of the Act. The Engineer has prepared and filed a written report (the “Report”) with the City Clerk, which pertains to the annual levy and collection of assessments and amendment to the boundaries of the District; and by previous resolution, the City Council approved the Engineer's Report.
Section 2. The City Council hereby (1) finds that the public interest and convenience requires; (2) declares its intention to order the annual levy and collection of assessments and to levy and collect assessments against the assessable lots and parcels of land within such District for that portion of the fiscal year commencing July 1, 2023 and ending June 30, 2024 to pay the costs and expenses of the improvements described in Section 3. For Kingsburg Country Estates Phase 3, Sierra Ranch West Phase 2, Sierra Ranch Unit No. 6, Sierra Annexation No. 9, Annexation No. 10, Annexation No. 11, Annexation No. 12, Annexation No. 13 and Annexation No. 14 the assessments proposed by this resolution were approved by the property owners pursuant to a mailed ballot election conducted in accordance with Article XIII D of the California Constitution.
For these Zones the City Council in subsequent fiscal years may thereafter impose the assessment at any rate or amount that is less than or equal to the amount authorized for Base Fiscal Year for each Zone, increased each year based upon the Consumer Price Index, All Urban Consumers, for the San Francisco-Oakland-Hayward (“CPI”), as determined by the United States Department of Labor, or its successor without conducting another mailed ballot election. The Base Fiscal Year being 2004/2005 for Zones Kingsburg Country Estates Phase 3, Sierra Ranch West Phase 2, Sierra Ranch Unit No. 6, 2006/2007 for Sierra Annexation No. 9, 2007/2008 for Annexation No. 10 and Annexation No. 11, 2010/2011 for Annexation No. 12, 2015/2016 for Annexation No. 13 and 2016/2017 for Annexation No. 14. The Engineer shall compute the percentage of difference between the CPI for February of each year and the CPI for the previous February, and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living; and the current CPI has been determined to be 5.30% calculated from the average of All Urban Consumers for San FranciscoOakland-Hayward Area.
Section 3. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District. These improvements include all necessary service, operations, administration, and maintenance required to keep the abovementioned improvements in a healthy, vigorous, and satisfactory condition.
Section 4. The general location and boundaries of the District including the amendment to the boundaries is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Kingsburg Assessment District No. 93-01.” The District includes the following zones:
Pheasant Grove, Phases 1 and 2, Tracts 4210 and 4635
Goldcreek Estates, Tract 4659
Pheasant Grove, Phases 3 and 4, Tracts 4751 and 4769 (a.k.a. Kings Estates) Kingsburg Country Estates, Phases 1 and 2, Tract 4900 and 5005 Sierra Ranch West, Phase 1, Tract 4950
Kingsburg Country Estates, Phase 3, Tract 5068
Sierra Ranch West, Phase 2, Tract 5089
Sierra Ranch, Unit No. 6, Tract 5151
Sierra Annexation, No. 9, Tract 5177
Annexation No. 10, Tract 5087
Annexation No. 11, Tract 5610
Annexation No. 12
Annexation No. 13
Annexation No. 14, Tract 6094
Section 5. Reference is hereby made to the Engineer's Annual Levy Report, on file in the office of the City Clerk and open to public inspection, for a full and detailed description of the improvements, the amended boundaries of the District and the proposed assessments upon assessable lots and parcels of land within the District.
Section 6. Notice is hereby given that Wednesday, the 21st day of June, 2023 at 6:00 p.m. in the Council Chambers of the City Hall of the City of Kingsburg, 1401 Draper Street, Kingsburg, California, is the time and place fixed for a public hearing by the City Council on the question of the levy and collection of assessments for fiscal year 2023/2024 against lots and parcels of land within the District. At the hearing, all interested persons shall be afforded the opportunity to hear and be heard.
Section 7. The City Clerk is hereby authorized and directed to give notice of the public hearing by publishing this resolution not less than one time and not less than ten days prior to the above hearing date as set forth in Section 6 and in accordance with law.
Section 8. The City Council hereby designates Finance Director Alma Colado, telephone number (559) 897-5821, to answer inquiries regarding the hearing, protest proceedings, and procedural or technical matters.
Section 9. Lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental agency, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
******
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of Kingsburg City Council held on the 17th day of May 2023, by the following vote:
Ayes: Councilmembers:
Noes: Councilmembers:
Absent: Councilmembers:
Abstain: Councilmembers:
______
Abigail Palsgaard, City Clerk
City of Kingsburg
City of Kingsburg
Assessment District No. 93-01
2023/2024 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: May 17, 2023
Public Hearing: June 21, 2023
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
TABLE OF CONTENTS
I. OVERVIEW.......................................................................................................... 1 A. INTRODUCTION ..................................................................................................................... 1 B. PROVISIONS OF THE 1972 ACT (IMPROVEMENTS AND SERVICES) ................................................. 2 C. COMPLIANCE WITH THE CALIFORNIA CONSTITUTION..................................................................... 3 D. GENERAL DESCRIPTION OF THE DISTRICT AND SERVICES ............................................................ 3 E. BUDGET AND LEVY SUMMARY..................................................................................................... 5 II. DESCRIPTION OF THE DISTRICT ..................................................................... 6 A. GENERAL IMPROVEMENTS AND SERVICES WITHIN THE DISTRICT................................................... 6 B. DISTRICT ZONES AND SPECIFIC AREAS OF IMPROVEMENT............................................................ 6 III. CHANGES TO THE DISTRICT ............................................................................ 9 A. ANNEXATIONS TO THE DISTRICT ................................................................................................. 9 B. DISTRICT RATE CHANGES .......................................................................................................... 9 IV. METHOD OF APPORTIONMENT...................................................................... 10 A. BACKGROUND.......................................................................................................................... 10 B. SPECIAL BENEFIT..................................................................................................................... 10 C. GENERAL BENEFIT................................................................................................................... 11 D. APPORTIONMENT ..................................................................................................................... 11 V. ZONE BUDGETS AND HISTORICAL RATES.................................................... 13 A. DESCRIPTION OF BUDGET ITEMS .............................................................................................. 13 B. ZONE BUDGETS ....................................................................................................................... 15 C. ASSESSMENT RATE HISTORICAL INFORMATION ......................................................................... 16 APPENDIX A — DISTRICT BOUNDARY MAPS........................................................ 17 APPENDIX B — 2023/2024 ASSESSMENT ROLL.................................................... 18 2023/2024 City of Kingsburg Assessment District 93-01 Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Kingsburg (the “City”) annually levies and collects special assessments in order to maintain the improvements that provide a special benefit to properties within Assessment District 93-01 (the “District”). The District was formed by the adoption of Resolution 93-50, on September 15, 1993. The assessments within the District are levied annually for the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).
The Engineer’s Annual Levy Report (the “Report”) describes the District, any annexations, or changes to the District, and the proposed assessments for Fiscal Year (“FY”) 2023/2024. The assessments are based on the historical and estimated cost to maintain the improvements that provide a special benefit to properties within the District and Zones, as described below in subsection D. The improvements within the District and the corresponding costs, including all expenditures, deficits, surpluses, revenues, and reserves, are budgeted and assessed for each Zone.
For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessment Number by the Fresno County (the “County”) Assessor’s Office. The County Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the tax roll.
Following consideration of all public comments and written protests at a noticed public hearing and review of the Report, the City Council of the City of Kingsburg (the ”City Council”) may order amendments to the Report or confirm as submitted.
Following final approval of the Report and confirmation of the assessments, the Council may then order the levy and collection of assessments for FY 2023/2024 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in FY 2023/2024.
2023/2024 City of Kingsburg Assessment District 93-01 Page 2 B. PROVISIONS OF THE 1972 ACT (IMPROVEMENTS AND SERVICES) The Method of Apportionment described for the District utilizes commonly accepted assessment-engineering practices and have been established pursuant to the 1972 Act and the provisions of the California Constitution. As generally defined, the improvements and the associated assessments for any district formed pursuant to the 1972 Act may include one or any combination of the following:
1) The installation or planting of landscaping.
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities.
3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals.
4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following:
i. Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. ii. Lights, playground equipment, play courts and public restrooms. 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to:
i. Repair, removal, or replacement of all or any part of any improvements;
ii. Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
iii. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
iv. The removal of trimmings, rubbish, debris, and other solid waste; v. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
vi. Electric current or energy, gas, or other agent for the lighting or operation of any other improvements.
vii. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the 1972 Act.
2023/2024 City of Kingsburg Assessment District 93-01 Page 3 8) Incidental expenses associated with the improvements including, but not limited to:
i. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
ii. The costs of printing, advertising, and the publishing, posting and mailing of notices;
iii. Compensation payable to the County for collection of assessments; iv. Compensation of any engineer or attorney employed to render services;
v. Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; and,
vi. Costs associated with any elections held for the approval of a new or increased assessment.
C. COMPLIANCE WITH THE CALIFORNIA CONSTITUTION
All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was added to the California Constitution with the passage of state-wide Proposition 218 in 1996.
The assessments contained in this report were imposed in accordance with voter approval pursuant to the establishment of the District and annexations. As such, the City has determined that the assessments are compliant with the substantive and procedural requirements of Article XIIID. The proposed assessments for the current fiscal year may be less than or equal to the maximum assessment rates previously approved and adopted for the District and annexations. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of Article XIIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID Section 4, including a property owner protest proceeding (property owner assessment balloting).
D. GENERAL DESCRIPTION OF THE DISTRICT AND SERVICES
The District provides for the maintenance, servicing and operation of landscape and lighting improvements within public easements and right-of-ways, parks, open spaces and appurtenant facilities throughout the District. The District consists of fourteen (14) district benefit Zones (“Zones”).
Each Zone has specific improvements that provide a special benefit to the parcels within the Zone. In general, improvements within the District are open space areas; parkways; and slopes; neighborhood, passive, and community parks. The improvements include: turf, ground cover, shrubs, trees, irrigation systems, lighting 2023/2024 City of Kingsburg Assessment District 93-01 Page 4 systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.
All parcels identified as being within a Zone share in both the cost and the benefits of the improvements. The costs associated with the improvements, are equitably spread between all benefiting parcels within that Zone. Only parcels that receive benefit from the improvements are assessed, and each parcel is assessed in proportion to the estimated special benefit received.
Table I is a list of the District Zones within the District along with related tracts and the number of parcels:
TABLE I:
DISTRICT ZONES
Zone Description Tract(s) Parcels*
Pheasant Grove, Phases 1 and 2 4210 and 4635 88
Goldcreek Estates 4659 31
Pheasant Grove, Phases 3 and 4 4751 and 4769 79
Kingsburg Country Estates, Phases 1 and 2 4900 and 5005 64 Sierra Ranch West, Phase 1 4950 53
Kingsburg Country Estates, Phase 3 5068 30
Sierra Ranch, Phase 2 5089 61
Sierra Ranch, Unit No. 6 5151 50
Sierra Annexation, No. 9 5177 42
Annexation No. 10 5087 57
Annexation No. 11 5610 58
Annexation No. 12 N/A 5
Annexation No. 13 N/A 46
Annexation No. 14 6094 34
Total: 698
* The Parcels count for each Zone is the total parcels located in the Zone. The number of parcels levied may change. The parcel count will be updated upon receipt of the final secured roll from the County of Fresno. 2023/2024 City Of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 5 E. BUDGET AND LEVY SUMMARY
Table II shows a comparison of the FY 2022/2023 District Budgets and the proposed FY 2023/2024 District Budgets for each Zone.
TABLE II:
BUDGET AND LEVY SUMMARY
Fiscal Year 2023/2024
*Totals may not foot due to county’s even cent levy requirement.
BUDGET AND LEVY SUMMARY
Fiscal Year 2022/2023
*Totals may not foot due to county’s even cent levy requirement. 2023/2024 City of Kingsburg -Assessment District 93-01 Page 6 II. DESCRIPTION OF THE DISTRICT
A. GENERAL IMPROVEMENTS AND SERVICES WITHIN THE DISTRICT Landscape and lighting improvements provided in the District includes turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances.
These improvements include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.
The costs associated with all improvements in each Zone, are collected through annual assessments for each parcel receiving benefit. The funds collected for each Zone are dispersed and used for only the services and operations provided to that Zone. The special benefits associated with the landscaping improvements and facilities have specifically:
• Enhanced desirability of properties through association with the improvements.
• Improved aesthetic appeal of properties within the District providing a positive representation of the area.
• Environmental enhancement through improved erosion resistance, and dust and debris control.
• An enhanced sense of pride in ownership of property within the District and increased business opportunities resulting from well-maintained improvements associated with the properties.
• Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. • Enhanced environmental quality of the parcels within the District by moderating temperatures, providing oxygenation and attenuating noise.
B. DISTRICT ZONES AND SPECIFIC AREAS OF IMPROVEMENT
Pheasant Grove, Phases 1 and 2 – Zone consists of residential tract numbers 4210 and 4635. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Rafer Johnson Drive adjacent to and fronting the Pheasant Grove Subdivisions.
Goldcreek Estates – Zone consists of residential tract number 4659.
Improvements include maintenance of turf area, trees, shrubs, landscape and irrigation system, and fence surrounding the temporary ponding basin and park area located along 10th Avenue south of Silverbrooke Street within said subdivision.
2023/2024 City of Kingsburg -Assessment District 93-01 Page 7 Pheasant Grove, Phases 3 and 4 – Zone consists of residential tract numbers 4751 and 4769. Improvements include maintenance of shrubs, trees, landscape and irrigation system, and wall along Sierra Street fronting Phase 4 of the Pheasant Grove subdivision, and maintenance of the special concrete crosswalks at intersections within the boundaries of the subdivision.
Kingsburg Country Estates, Phases 1 and 2 – Zone consists of residential tract numbers 4900 and 5005. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Rafer Johnson Drive adjacent to and fronting the Kingsburg Country Estates Subdivision.
Sierra Ranch West, Phase 1 – Zone consists of residential tract 4950.
Improvements include maintenance of landscape and irrigation improvements and decorative masonry wall along Sierra Street and Bethel Avenue, adjacent to and fronting the subdivision.
Kingsburg Country Estates, Phase 3 – Zone consists of residential tract number 5068. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Magnolia Avenue and Rafer Johnson Drive adjacent to and fronting the subdivision.
Sierra Ranch West, Phase 2 – Zone consists of residential tract 5089.
Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Bethel Avenue adjacent to and fronting the subdivision.
Sierra Ranch, Unit No. 6 – Zone consists of residential tract 5151. This tract includes forty-three (43) single family and seven (7) multifamily parcels (lots 2, 3, 21, 22, 40, 41, and 42). Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Kern Street (formerly Magnolia Avenue) and South Bethel Avenue adjacent to and fronting the subdivision.
Sierra Annexation, No. 9 – Zone consists of commercial tract 5177.
Improvements include maintenance of turf area, trees, landscape and irrigations systems, along W. Sierra Street fronting the development.
Annexation No. 10 – Zone consists of residential tract 5087. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along 18th Avenue and the landscaping and maintenance of a drainage basin along 14th Avenue in the northwest corner of the development.
2023/2024 City of Kingsburg -Assessment District 93-01 Page 8 Annexation No. 11 – Zone consists of residential tract 5610. Improvements include maintenance of turf area, trees, landscape and irrigation system within a multi-purpose trail along Azalea Street, and the landscaping and maintenance of a drainage basin along 23rd Avenue in the northwest corner of the development.
Annexation No. 12 – Zone consists of a commercial development consisting of two parcels located on 19.12 acres. Improvements include maintenance of turf area, trees, landscape and irrigation systems, along Simpson Street fronting the development and landscape and irrigation systems surrounding a drainage basin along Highway 99 to the south of the development.
Annexation No. 13 – Zone consists of a residential subdivision consisting of 46 lots on over 11 acres. Improvements include maintenance of turf area, trees, landscape and irrigation system, along East Kamm Avenue and South Academy Avenue fronting the development, as well as entryway landscaping into the development on South Academy Avenue.
Annexation No. 14 – Zone consists of residential tract 6094 subdivision consisting of 34 lots on over 9.75 acres. Improvements include maintenance and provision of street lighting within and surrounding the Annexation area consisting of 8 street lights. The APN’s within the District consist of the land within and associated with the development located on the Southeast corner of Howard Street and 14th Avenue.
2023/2024 City of Kingsburg -Assessment District 93-01 Page 9 III. CHANGES TO THE DISTRICT
A. ANNEXATIONS TO THE DISTRICT
The annexation of Annexation No. 10 and Annexation No. 11 was approved by the property owners on June 20, 2007. FY 2007/2008 was the first year these Zones were assessed. The annexation of Annexation No. 12 was approved by the property owners on August 4, 2010. FY 2010/2011 was the first year this Zone was assessed. Annexation No. 13 was approved by property owners on December 3, 2014. FY 2015/2016 was the first year this Zone was assessed. Annexation No. 14 was approved by property owners on August 3, 2016. FY 2016/2017 was the first year this Zone was assessed. There are no planned annexations for FY 2023/2024.
B. DISTRICT RATE CHANGES
The rate per EDU for Pheasant Grove Phases 1 and 2, Goldcreek Estates, Pheasant Grove Phases 3 and 4, Kingsburg Country Estates Phases 1 and 2 and Sierra Ranch West Phase 1, will remain the same as the previous fiscal year. For Kingsburg Country Estates 3, Sierra Ranch Phase West 2, Sierra Ranch Unit No. 6, and Sierra Annexations No’s. 9 through 14, the maximum assessment amount allowed for each fiscal year shall be increased in an amount equal to the annual percentage increase of the Local Consumer Price Index (“CPI”) for “All Urban Consumers” for the San Francisco-Oakland-Hayward California.
Each fiscal year the administrator for the District shall identify the percentage difference between the CPI for February and the CPI for the previous February. This percentage difference shall then establish the range of increased assessments allowed based on CPI. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.
2023/2024 City of Kingsburg -Assessment District 93-01 Page 10 IV. METHOD OF APPORTIONMENT
A. BACKGROUND
The Landscaping and Lighting Act of 1972 provides that assessments may be apportioned upon all assessable lots or parcels of land within a district or annexation in proportion to the estimated benefits to be received by each lot or parcel from the improvements. In addition, Article XIIID of the California Constitution (Proposition 218) requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. The Proposition provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits conferred on a parcel. A special benefit is different from a general benefit in that it is a particular and distinct benefit over and above general benefits. General benefits are conferred on the public at large, including real property within the district. The general enhancement of property value does not constitute a special benefit.
B. SPECIAL BENEFIT
Each and every parcel within the District receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements.
The proper maintenance of landscaping and appurtenant facilities specially benefit parcels within the District by moderating temperatures, providing oxygenation, attenuating noise from adjacent streets, and controlling dust for those properties in close proximity to the landscaping, thereby enhancing the environmental quality of the parcels and making them more desirable. Properly maintained landscaping also deters the erosion of slopes and thereby minimizes the risk of instability and the potential destruction of property within the District. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout the properties within the District. The proper maintenance of the landscaping, ornamental structures, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the District through the abatement of graffiti and the screening of properties within the District from arterial streets. Finally, the proper maintenance of landscaping and ornamental structures improves the attractiveness of the properties within the District and provides a positive visual experience each and every time a trip is made to or from the property. All of the above-mentioned contributes to a specific enhancement of the property values of each of the parcels within the District.
2023/2024 City of Kingsburg -Assessment District 93-01 Page 11 C. GENERAL BENEFIT
In addition to the special benefits received by the parcels within the District, there are incidental general benefits conferred by the proposed improvements.
The proper maintenance of landscaping and appurtenant facilities within the District will not only control dust from blowing onto properties within the District, but will also control dust from blowing onto properties outside of the District. Also, the control of slope erosion will not only protect properties within the District, but will also reduce runoff into the City's storm drain system. The proper maintenance of drainage basin and similar landscaped areas not only facilitates proper drainage of properties within the District, but also reduces the potential for flooding damage to properties on the downward slope from the District. The spraying and treating of landscaping within the District for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout other properties within the City. Finally, the proper maintenance of landscaping and ornamental structures provides a positive visual experience to persons passing by the District. All of the above-mentioned constitutes incidental general benefits conferred by the improvements.
The total benefits are thus a combination of the special benefits to the parcels within the District and the general benefits to the public at large and to adjacent property owners. The portion of the total landscape maintenance costs which are associated with general benefits will not be assessed to the parcels in the District, but will be paid from other City Funds.
Because the landscaping is located immediately adjacent to properties within the District, and is maintained solely for the benefit of the properties within the District, any benefit received by properties outside of the District is merely incidental. It is estimated that the general benefit portion of the benefit received from the improvements for any District is less than one (1) percent of the total benefit. Nonetheless, the City has agreed to contribute a percentage of the total cost of the improvements for the District to ensure that no property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property.
D. APPORTIONMENT
Pursuant to the 1972 Act, the costs of the maintenance of the improvements may be apportioned by any formula or method that fairly distributes the net amount to be assessed among all assessable dwelling units in proportion to the estimated benefits to be received by each parcel from the improvements. The benefit formula used within the District may vary. The formula used for the District reflects the composition of the parcels, and the 2023/2024 City of Kingsburg -Assessment District 93-01 Page 12 improvements and services provided, to accurately proportion the costs based on estimated special benefit to each parcel.
Each parcel within the District is assigned a weighting factor known as an Equivalent Dwelling Unit (“EDU”).
Single-family residential (“SFR”) units consist of one unit per parcel, and receive the same special benefit from the improvements due to their similarity in size and use and their similar proximity to the improvements.
Therefore, each parcel or dwelling unit is assessed an equal amount or one (1) EDU per parcel.
The multi-family residential units consist of three units per parcel and are specifically located on seven parcels within the Sierra Ranch, Unit No. 6 District zone. These parcels also receive the same benefit from the improvements. However, the multi-family parcels are of a larger size, approximately 1.5 times that of a single-family parcel. Therefore, the multifamily parcel is equal to 1.5 times the single-family parcel and is assessed based on (1.5) EDUs per parcel.
All the commercial parcels are currently located in the District zone of Sierra Annexation No. 9 and receive the same special benefit from the improvements due to their similarity in size and use and their similar proximity to the improvements. Each acre is equivalent in size to six residential parcels. Therefore, each parcel is assessed based on six (6) EDUs per acre.
The following formula is used to arrive at a levy amount for parcels in each Zone:
Property Type EDU Value
Single Family Residential (SFR) 1.00
Multi-Family Residential 1.50
Commercial, Developed (per acre) 6.00
The Total EDUs in a Zone is the sum of all parcel’s individual EDUs that receive benefit from the improvements in that Zone.
Total Balance to Levy in a Zone / Total EDU’s in a Zone = Levy per EDU in a Zone
Parcel’s EDUs x Levy per EDU’s = Parcel’s Levy Amount
2023/2024 City of Kingsburg -Assessment District 93-01 Page 13 V. ZONE BUDGETS AND HISTORICAL RATES
A. DESCRIPTION OF BUDGET ITEMS
The Act provides that the estimated costs of the improvements shall include the total cost of the improvements for the entire Fiscal Year 2023/2024, including incidentals, which may include reserves to operate the Zones.
The following describes the costs that are funded through the District shown in the Zone Budgets.
Electricity - Utility costs for electricity required to run irrigation systems and ornamental lighting for landscaped areas.
Water - Utility costs for water required to irrigate landscaped areas.
Maintenance - Includes all contracted labor, material and equipment required to properly maintain the improvements within the Zone. All improvements within the Zone are maintained and serviced on a regular basis. The frequency and specific maintenance operations required within the Zone are determined by City staff, but are generally scheduled weekly.
Fertilizer - Costs for annual fertilizing of landscaped areas.
Graffiti Removal - This item includes repairs that are generally unforeseen and may not be included in the yearly maintenance contract costs. This includes repair of damaged improvements due to vandalism.
Concrete and Sprinkler Repairs - These items include repairs that are generally unforeseen and may not be included in the yearly maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, earthquakes, etc. Also included may be planned upgrades that provide a direct benefit to the Zone.
Incidental Expenses for Administration and Overhead Allocation - The cost to all particular departments and staff of the City, for providing the coordination of Zone services and operations, response to public concerns and education, as well as procedures associated with the levy and collection of assessments. This item also includes the costs of contracting with professionals to provide any additional administrative, legal or engineering services specific to the Zone including any required notices, mailings or property owner protest ballot proceedings.
Total Balance to Levy - This is the total amount to be levied to the parcels within the Zone. The Balance to Levy represents the total maintenance and 2023/2024 City of Kingsburg -Assessment District 93-01 Page 14 administration costs. This dollar amount represents the funds that are to be collected for the Fiscal Year from the property owners.
Total Equivalent Dwelling Units The Equivalent Dwelling Unit (EDUs) is a numeric value calculated for each parcel based on the parcel’s land use and size as compared to a single family residence. The EDUs shown in the Zone budgets represents the sum of all parcel EDUs that receive benefit from the improvements in each Zone.
Levy per EDU - The amount levied for each EDU. For a more detailed explanation please refer to Section IV. Method of Apportionment.
Max Rate per EDU - The maximum rate per EDU is the maximum assessment that the Council can levy per EDU based on the approved assessment range formula for the Zone. The maximum amounts are typically rounded down and levied at the nearest even penny for the purpose of the County.
Historical Max Rate History - This table shows the history of the max tax by Zone over the prior ten years of the District.
2023/2024 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 15 B. ZONE BUDGETS
Table III is the budget of the District Zones for Fiscal Year 2023/2024:
TABLE III:
ZONE BUDGETS
FY 2023/2024
1 Totals may not foot due to rounding.
2 Zone Budget totals have been reduced by any General Benefit. 2023/2024 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 16 C. ASSESSMENT RATE HISTORICAL INFORMATION
Table IV portrays historical rate information for the District Zones since Fiscal Year 1993/1994 through Fiscal Year 2023/2024 proposed charge.
Table IV
Assessment Rate Historical Information
ZONE
Pheasant
Grove, 1
and 2
Goldcreek
Estates
Pheasant
Grove, 3
and 4
Kingsburg
Country
Estates 1
and 2
Sierra
Ranch
West
1 Kingsburg
Country
Estates 3
Sierra
Ranch
West 2
Sierra
Ranch,
Unit 6
Sierra
Annex
No. 9
Annex
No. 10
Annex
No. 11
Annex
No. 12
Annex
No. 13
Annex
No. 14
HISTORICAL
INFORMATION
2023/24 $67.42 $80.60 $76.28 $79.20 $83.42 $134.94 $142.14 $142.16 $144.02 $175.08 $212.94 $74.46 $142.28 $36.42 2022/23 $67.42 $80.60 $76.28 $79.20 $83.42 $128.16 $135.00 $135.00 $136.78 $166.26 $202.20 $70.72 $135.12 $34.58 2021/22 $67.42 $80.60 $76.28 $79.20 $83.42 $121.83 $128.35 $128.35 $130.04 $158.07 $192.24 $67.23 $128.46 $32.89 2020/21 $67.42 $80.60 $76.28 $79.20 $83.42 $119.96 $126.38 $126.38 $128.05 $155.64 $189.30 $66.20 $126.48 $32.38 2019/20 $67.42 $80.60 $76.28 $79.20 $83.42 $116.58 $122.82 $122.82 $124.44 $151.26 $183.98 $64.34 $122.92 $31.48 2018/19 $67.42 $80.60 $76.28 $79.20 $83.42 $112.62 $118.65 $118.65 $120.20 $146.12 $177.71 $62.15 $118.74 $30.42 2017/18 $67.42 $80.60 $76.28 $79.20 $83.42 $108.75 $114.57 $114.57 $116.07 $141.10 $171.60 $60.02 $114.66 $29.38 2016/17 $67.42 $80.60 $76.28 $79.20 $83.42 $105.14 $110.76 $110.76 $112.21 $136.41 $165.90 $58.03 $110.85 $28.41 2015/16 $67.42 $80.60 $76.28 $79.20 $83.42 $102.07 $107.52 $107.52 $108.93 $132.42 $161.05 $56.34 $107.61 N/A 2014/15 $67.42 $80.60 $76.28 $79.20 $83.42 $99.55 $104.87 $104.87 $106.24 $129.15 $157.08 $54.95 N/A N/A 2013/14 $67.42 $80.60 $76.28 $79.20 $83.42 $97.18 $102.37 $102.37 $103.71 $126.07 $153.33 $53.64 N/A N/A 2012/13 $67.42 $80.60 $76.28 $79.20 $83.42 $94.86 $99.93 $99.93 $101.24 $123.06 $149.67 $52.36 N/A N/A 2011/12 $67.42 $80.60 $76.28 $79.20 $83.42 $92.10 $97.02 $97.02 $98.30 $119.48 $145.32 $50.84 N/A N/A 2010/11 $67.42 $80.60 $76.28 $79.20 $83.42 $90.57 $95.41 $95.41 $96.67 $117.49 $142.90 $50.00 N/A N/A 2009/10 $67.42 $80.60 $76.28 $79.20 $83.42 $88.98 $93.73 $93.73 $94.97 $115.42 $140.39 N/A N/A N/A 2008/09 $67.42 $80.60 $76.28 $79.20 $83.42 $87.96 $92.66 $92.66 $93.88 $114.10 $138.78 N/A N/A N/A 2007/08 $67.42 $80.60 $76.28 $79.20 $83.42 $85.57 $90.15 $90.15 $91.33 $111.00 $135.00 N/A N/A N/A 2006/07 $67.43 $80.60 $76.28 $79.20 $83.42 $82.92 $87.35 $87.35 $88.49 N/A N/A N/A N/A N/A 2005/06 $67.43 $80.60 $76.28 $79.20 $83.42 $80.59 $84.89 $84.89 N/A N/A N/A N/A N/A N/A 2004/05 $67.43 $80.60 $76.28 $79.20 $83.42 $79.34 $83.58 $83.58 N/A N/A N/A N/A N/A N/A 2003/04 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2002/03 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2001/02 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2000/01 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 1999/00 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1998/99 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1997/98 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1996/97 $67.43 $80.60 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1995/96 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1994/95 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1993/94 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 2023/2024 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 17 Appendix A — DISTRICT BOUNDARY MAPS
The Boundary Maps for the District, reflecting the various non-contiguous residential tracts within the City that represent the District Zones, have previously been submitted to the Clerk of the City in the format required under the 1972 Act and by reference are made part of this Report. The Boundary Maps are available for inspection at the office of the City Clerk during normal business hours.
2023/2024 City of Kingsburg - Landscape Maintenance Assessment District 93-01 Page 18 Appendix B — 2023/2024 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Fresno County Assessor Parcel Maps and/or the Fresno County Secured Tax Roll for the year in which this Report is prepared.
Non-assessable lots or parcels may include government owned land, public utility owned property, land principally encumbered with public right-of-ways or easements and dedicated common areas. These parcels will not be assessed.
Upon approval of the Engineer’s Annual Levy Report and confirmation of the assessments, the assessment information will be submitted to the County Auditor/Controller, and included on the property tax roll in Fiscal Year 2023/2024. If the parcels or assessment numbers within the District and referenced in this Report are renumbered, re-apportioned or changed by the County Assessor’s Office after approval of the Report, the new parcel or assessment numbers with the appropriate assessment amount will be submitted to the County Auditor/Controller. If the parcel change made by the County includes a parcel split, parcel merger or tax status change, the assessment amount submitted on the new parcels or assessment numbers will be based on the method of apportionment and levy amount approved in this Report by the City Council.
Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge 394-331-18 1000 KAMM AVE Goldcreek Estates 80.60 1.00 $80.60 394-331-19 1030 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-20 1060 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-21 1080 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-22 1100 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-23 1130 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-24 1150 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-25 1170 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-26 1190 KAMM AVE Goldcreek Estates 80.60 1.00 80.60 394-331-27 1191 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-28 1171 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-29 1151 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-30 1131 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-31 1101 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-32 1081 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-33 1061 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-34 1031 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-331-35 1001 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-333-10 1150 SILVERBROOKE CIR Goldcreek Estates 80.60 1.00 80.60 394-333-11 2741 TWELFTH Goldcreek Estates 80.60 1.00 80.60 394-333-12 2731 TWELFTH Goldcreek Estates 80.60 1.00 80.60 394-333-13 2721 TWELFTH Goldcreek Estates 80.60 1.00 80.60 394-333-01 1000 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-333-02 1030 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-333-03 1060 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-333-04 1080 SILVERBROOKE Goldcreek Estates 80.60 1.00 80.60 394-333-06 1090 SILVERBROOKE CIR Goldcreek Estates 80.60 1.00 80.60 394-333-07 1100 SILVERBROOKE CIR Goldcreek Estates 80.60 1.00 80.60 394-333-08 1120 SILVERBROOKE CIR Goldcreek Estates 80.60 1.00 80.60 394-333-09 1130 SILVERBROOKE CIR Goldcreek Estates 80.60 1.00 80.60 395-211-12 1663 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-11 1683 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-10 1715 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-09 1735 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-08 1755 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-07 1775 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-06 1795 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-05 1817 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-04 1837 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-03 1857 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-02 1877 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 395-211-01 1897 MORGAN DR Pheasant Grove 1 67.42 1.00 67.42 394-333-14 2701 TWELFTH Goldcreek Estates 80.60 1.00 80.60 395-211-24S 1867 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-25S 1847 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-26S 1827 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-27S 1807 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-13S 1688 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-14S 1708 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-15S 1726 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-16S 1736 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-17S 1756 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-18S 1788 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-19S 1806 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-20S 1826 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-21S 1846 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-22S 1886 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-23S 1877 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-28S 1787 AVE A Pheasant Grove 4 76.28 1.00 76.28 395-211-29S 1747 AVE A Pheasant Grove 4 76.28 1.00 76.28 City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
AD No. 93-01 Preliminary Roll FY 2023-2024 Page 1 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-211-30S 1727 A Pheasant Grove 4 76.28 1.00 76.28
395-211-31S 1726 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-212-03 150 SIERRA ST Pheasant Grove 1 67.42 1.00 67.42 395-212-02 140 SIERRA ST Pheasant Grove 1 67.42 1.00 67.42 395-212-01 120 SIERRA ST Pheasant Grove 1 67.42 1.00 67.42 395-212-04 121 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-05 131 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-06 141 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-07 151 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-08 161 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-09 171 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-10 181 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-11 191 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-12 192 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-13 182 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-14 172 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-15 162 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-16 152 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-17 142 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-18 132 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-19 122 FOREST DR Pheasant Grove 1 67.42 1.00 67.42 395-212-20 121 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-21 131 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-22 141 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-23 151 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-24 161 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-25 171 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-26 181 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-27 191 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-28 192 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-29 182 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-30 172 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-31 162 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-32 152 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-33 142 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-34 132 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-212-35 122 MEADOW LN Pheasant Grove 1 67.42 1.00 67.42 395-221-01 121 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-02 131 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-03 141 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-04 151 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-05 161 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-06 171 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-213-01S 1887 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-02S 1867 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-03S 1845 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-04S 1825 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-05S 1807 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-06S 1777 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-07S 1757 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-213-08S 1727 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-214-01S 296 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-02S 276 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-03S 256 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-04S 236 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-05S 216 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-06S 196 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-07S 178 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-214-08S 158 W MEADOW LN Pheasant Grove 4 76.28 1.00 76.28 395-211-32S 1756 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-33S 1776 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-34S 1806 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-35S 1826 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-36S 1846 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-37S 1868 AVE B Pheasant Grove 4 76.28 1.00 76.28 395-211-38S 1886 AVE B Pheasant Grove 4 76.28 1.00 76.28 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 2 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-221-07 181 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-08 191 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-09 192 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-10 182 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-11 172 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-12 162 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-13 152 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-14 142 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-15 132 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-16 122 SUNSET ST Pheasant Grove 2 67.42 1.00 67.42 395-221-17 121 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-18 131 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-19 141 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-20 151 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-21 161 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-22 171 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-23 181 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-221-24 191 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-01 182 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-02 172 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-03 162 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-04 152 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-05 142 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-06 132 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-07 122 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-08 112 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-09 106 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-222-10 100 ORANGE ST Pheasant Grove 2 67.42 1.00 67.42 395-223-01 1515 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-02 1535 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-03 1555 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-04 1575 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-05 1595 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-06 1623 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-223-07 1643 MORGAN DR Pheasant Grove 2 67.42 1.00 67.42 395-230-43S 572 W SIERRA AVE Sierra Ranch I 83.42 1.00 83.42 395-230-44S 566 W SIERRA AVE Sierra Ranch I 83.42 1.00 83.42 395-230-45S 567 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-46S 571 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-47S 1836 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-48S 1866 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-49S 1896 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-50S 1897 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-51S 1867 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-52S 1837 AVE F Sierra Ranch I 83.42 1.00 83.42
395-230-53S 643 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-54S 663 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-55S 683 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-56S 682 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-57S 662 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-58S 642 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-59S 622 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-240-27S 623 SUNSET Sierra Ranch I 83.42 1.00 83.42
395-240-28S 643 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-29S 663 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-30S 683 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-31S 682 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-32S 662 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-33S 642 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-34S 622 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-35S 602 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-36S 596 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-37S 580 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-38S 572 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-39S 566 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-251-01S 101 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 3 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-251-02S 107 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-03S 117 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-230-60S 1726 F Sierra Ranch I 83.42 1.00 83.42
395-230-61S 1756 F Sierra Ranch I 83.42 1.00 83.42
395-230-62S 1776 F Sierra Ranch I 83.42 1.00 83.42
395-230-63S 572 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-64S 566 W FOREST ST Sierra Ranch I 83.42 1.00 83.42 395-230-65S 567 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-66S 571 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-67S 623 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-68S 643 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-69S 663 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-70S 683 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-223-09S 1650 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-223-10S 1630 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-223-11S 1612 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-223-12S 1596 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-223-13S 1578 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-223-14S 1560 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-224-01S 271 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-02S 251 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-03S 233 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-04S 215 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-05S 197 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-06S 179 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-224-07S 159 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-01S 271 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-02S 251 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-03S 233 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-04S 215 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-05S 197 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-06S 179 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-07S 159 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-225-08S 158 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-09S 178 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-10S 196 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-11S 216 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-12S 236 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-13S 256 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-225-14S 276 W SUNSET ST Pheasant Grove 3 76.28 1.00 76.28 395-226-01S 158 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-02S 178 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-03S 196 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-04S 216 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-05S 236 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-06S 256 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-226-07S 276 W ORANGE ST Pheasant Grove 3 76.28 1.00 76.28 395-230-71S 682 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-72S 662 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-73S 642 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-74S 622 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-223-08S 1668 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-230-75S 602 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-76S 596 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-77S 580 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-230-78S 566 W MEADOW LN Sierra Ranch I 83.42 1.00 83.42 395-240-23S 567 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-24S 581 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-25S 597 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-240-26S 603 W SUNSET ST Sierra Ranch I 83.42 1.00 83.42 395-222-11S 1504 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-222-12S 1520 AVE A Pheasant Grove 3 76.28 1.00 76.28 395-251-07S 157 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-08S 167 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-09S 177 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-10S 187 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 4 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-251-11S 197 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-252-01S 1221 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-253-05S 158 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-06S 148 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-07S 138 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-08S 128 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-09S 127 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-10S 137 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-11S 147 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-12S 157 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-13S 167 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-14S 177 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-15S 187 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-253-16S 197 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-01S 198 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-02S 188 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-03S 178 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-04S 168 Nevada St Country Estates 1 79.20 1.00 79.20 395-254-05S 158 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-06S 148 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-07S 138 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-254-08S 128 NEVADA ST Country Estates 1 79.20 1.00 79.20 395-252-02S 1241 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-252-03S 1251 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-252-04S 1301 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-252-05S 1331 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-252-06S 1351 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-252-07S 1371 MORGAN DR Country Estates 1 79.20 1.00 79.20 395-253-01S 198 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-02S 188 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-03S 178 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-253-04S 168 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-04S 127 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-05S 137 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-251-06S 147 LINDQUIST ST Country Estates 1 79.20 1.00 79.20 395-270-01S 1161 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-02S 1171 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-03S 1181 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-04S 1191 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-05S 1201 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-06S 1211 MORGAN DR Country Estates II 79.20 1.00 79.20 395-270-07S 127 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-08S 137 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-09S 147 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-10S 157 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-11S 167 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-12S 177 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-13S 187 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-14S 197 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-15S 198 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-16S 188 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-17S 178 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-18S 168 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-19S 158 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-20S 148 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-25S 138 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-270-26S 128 MARIPOSA ST Country Estates II 79.20 1.00 79.20 395-280-25S 353 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-26S 365 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-27S 377 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-28S 425 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-29S 437 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-30S 465 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-31S 533 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-32S 1510 AVE F SierraRanchII 142.14 1.00 142.14 395-280-33S 1508 AVE F SierraRanchII 142.14 1.00 142.14 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 5 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-280-34S 566 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-40S 563 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-41S 571 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-42S 583 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-43S 593 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-44S 601 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-45S 625 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-46S 641 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-47S 665 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-48S 681 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-280-16S 662 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-17S 648 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-20S 598 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-21S 588 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-22S 576 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-23S 568 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-05S 606 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-06S 596 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-07S 586 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-08S 587 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-09S 595 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-10S 605 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-11S 623 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-12S 647 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-13S 661 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-14S 683 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-15S 684 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-18S 622 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-280-19S 608 W NEVADA ST SierraRanchII 142.14 1.00 142.14 395-270-32S 1151 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-270-33S 125 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-34S 135 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-35S 145 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-36S 155 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-37S 165 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-38S 175 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-39S 185 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-40S 195 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-41S 194 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-42S 184 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-43S 174 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-44S 164 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-45S 154 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-46S 144 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-47S 134 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-48S 124 LAKE ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-49S 121 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-50S 131 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-51S 141 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-52S 151 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-53S 161 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-54S 171 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-55S 181 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-270-56S 191 KERN ST KingsburgCountryEst.III 134.94 1.00 134.94 395-280-01S 684 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-02S 668 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-03S 646 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-280-04S 628 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-49S 684 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-50S 668 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-51S 644 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-52S 626 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-53S 600 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-54S 594 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-55S 586 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-56S 574 W ORANGE ST SierraRanchII 142.14 1.00 142.14 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 6 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-240-57S 564 W ORANGE ST SierraRanchII 142.14 1.00 142.14 395-240-58S 565 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-59S 577 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-60S 585 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-61S 591 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-62S 603 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-63S 627 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-64S 643 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-65S 661 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-240-66S 683 W LINDQUIST ST SierraRanchII 142.14 1.00 142.14 395-270-27S 1101 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-270-28S 1111 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-270-29S 1121 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-270-30S 1131 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-270-31S 1141 MORGAN DR KingsburgCountryEst.III 134.94 1.00 134.94 395-280-35s 536 W NEVADA ST SierraRanchII 142.14 1.00 142.14 394-390-03 169 W VENTURA Annexation 9 144.02 2.58 370.88 394-390-04 NO SITUS AVAILABLE Annexation 9 144.02 4.12 593.46 394-390-07 2025 AVE B Annexation 9 144.02 4.60 662.08
394-390-10 126 W VENTURA Annexation 9 144.02 8.04 1,157.92 394-390-11 2037 MORGAN DR Annexation 9 144.02 8.04 1,157.92 394-390-12 NO SITUS AVAILABLE Annexation 9 144.02 1.68 241.60 394-390-13 NO SITUS AVAILABLE Annexation 9 144.02 1.64 236.50 394-390-14 NO SITUS AVAILABLE Annexation 9 144.02 3.58 515.70 394-390-15 NO SITUS AVAILABLE Annexation 9 144.02 3.58 515.70 394-390-16 NO SITUS AVAILABLE Annexation 9 144.02 2.04 293.28 394-390-17 NO SITUS AVAILABLE Annexation 9 144.02 1.68 241.60 394-390-18 NO SITUS AVAILABLE Annexation 9 144.02 2.22 319.62 394-390-19 NO SITUS AVAILABLE Annexation 9 144.02 2.69 387.90 394-390-20 NO SITUS AVAILABLE Annexation 9 144.02 3.52 507.48 394-400-01 NO SITUS AVAILABLE Annexation 9 144.02 4.60 662.08 394-400-02 NO SITUS AVAILABLE Annexation 9 144.02 4.60 662.08 394-400-03 NO SITUS AVAILABLE Annexation 9 144.02 4.60 662.08 394-400-07 NO SITUS AVAILABLE Annexation 9 144.02 8.52 1,227.04 394-400-08 NO SITUS AVAILABLE Annexation 9 144.02 1.68 241.60 394-400-09 NO SITUS AVAILABLE Annexation 9 144.02 1.64 236.50 394-400-10 NO SITUS AVAILABLE Annexation 9 144.02 3.84 552.86 394-400-11 NO SITUS AVAILABLE Annexation 9 144.02 3.69 531.60 394-400-12 NO SITUS AVAILABLE Annexation 9 144.02 2.20 317.38 394-400-13 NO SITUS AVAILABLE Annexation 9 144.02 2.90 417.54 395-280-36S 1217 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-280-37S 1203 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-280-38S 561 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-39S 573 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-40S 581 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-41S 599 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-42S 607 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-43S 629 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-44S 645 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-45S 667 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-280-46S 689 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-01S 686 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-02S 664 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-03S 642 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-04S 620 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-05S 592 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-06S 584 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-07S 578 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-08S 560 W MARIPOSA ST Sierra Ranch 6 142.14 1.00 142.14 395-290-09S 1181 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-290-10S 1179 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-290-11S 567 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-12S 575 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-13S 583 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-14S 597 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-15S 621 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 7 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
395-290-16S 649 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-17S 663 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-18S 685 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-19S 688 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-20S 668 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-21S 644 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-22S 626 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-23S 600 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-24S 594 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-25S 584 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-26S 576 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-27S 562 W LAKE ST Sierra Ranch 6 142.14 1.00 142.14 395-290-28S 1157 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-290-29S 1135 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-290-30S 1103 DIANE AVE Sierra Ranch 6 142.14 1.50 213.20 395-290-31S 563 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-32S 577 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-33S 585 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-34S 591 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-35S 609 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-36S NO SITUS AVAILABLE Sierra Ranch 6 142.14 1.00 142.14 395-290-37S 641 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-38S 667 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 395-290-39S 687 W KERN ST Sierra Ranch 6 142.14 1.00 142.14 394-400-17 191 SIERRA ST Annexation 9 144.02 4.26 613.52 394-042-05 NO SITUS AVAILABLE Annexation 9 144.02 12.48 1,797.36 394-042-06 NO SITUS AVAILABLE Annexation 9 144.02 7.32 1,054.22 394-042-07 NO SITUS AVAILABLE Annexation 9 144.02 5.52 794.98 394-042-08 NO SITUS AVAILABLE Annexation 9 144.02 11.46 1,650.46 393-390-08 1750 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-09 1720 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-10 1688 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-11 1630 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-12 1592 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-13 1564 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-14 1528 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-15 1518 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-16 1486 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-17 1462 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-18 1458 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-19 1434 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-20 1426 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-21 1410 AZALEA ST Annexation 10 175.08 1.00 175.08 393-390-22 2996 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-23 2970 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-24 2968 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-25 2946 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-26 2934 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-27 2918 FOURTEENTH Annexation 10 175.08 1.00 175.08 393-390-28 2913 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-29 2925 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-30 2957 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-31 2975 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-32 2979 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-01 2988 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-02 2976 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-03 2964 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-04 2950 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-05 2948 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-06 2934 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-07 2916 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-35 1542 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 393-390-36 1556 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 393-390-39 2972 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-40 2960 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-41 2958 SIXTEENTH Annexation 10 175.08 1.00 175.08 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 8 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
393-390-42 2936 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-43 2912 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-44 2911 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-45 2939 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-46 2949 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-47 2963 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-48 2967 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-49 2975 SEVENTEENTH Annexation 10 175.08 1.00 175.08 393-390-50 2965 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-51 2959 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-52 2931 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-53 2915 SIXTEENTH Annexation 10 175.08 1.00 175.08 393-390-54 2914 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-55 2930 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-56 2952 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-390-57 2966 FIFTEENTH Annexation 10 175.08 1.00 175.08 393-370-11 2885 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-12 2864 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-13 2858 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-14 2850 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-15 2851 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-16 2855 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-370-17 NO SITUS AVAILABLE Annexation 11 212.94 1.00 212.94 393-370-18 NO SITUS AVAILABLE Annexation 11 212.94 1.00 212.94 393-370-19 2872 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-20 2866 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-21 2858 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-22 2850 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-23 2853 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-24 2857 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-25 2879 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-26 2875 TWENTY FOURTH Annexation 11 212.94 1.00 212.94 393-370-27 2876 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-28 2868 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-29 2856 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-30 2852 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-31 2855 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-32 2859 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-33 2861 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-34 2877 TWENTY THIRD Annexation 11 212.94 1.00 212.94 393-370-35 2880 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-36 2874 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-37 2860 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-38 2858 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-39 2857 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-40 2865 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-41 2871 TWENTY SECOND Annexation 11 212.94 1.00 212.94 393-370-42 NO SITUS AVAILABLE Annexation 11 212.94 1.00 212.94 393-380-01 2487 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-02 2461 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-03 2443 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-04 2439 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-05 2425 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-06 2401 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-07 2399 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-08 2379 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-09 2375 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-10 2367 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-11 2363 SOLIG ST Annexation 11 212.94 1.00 212.94 393-380-12 2360 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-13 2366 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-14 2378 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-15 2382 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-16 2398 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-17 2400 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-18 2424 AZALEA ST Annexation 11 212.94 1.00 212.94 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 9 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
393-380-19 2442 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-20 2448 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-21 2464 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-22 2490 AZALEA ST Annexation 11 212.94 1.00 212.94 393-380-23 2988 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-380-24 2952 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-380-25 2936 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-380-26 2904 TWENTY FIFTH Annexation 11 212.94 1.00 212.94 393-390-61 1512 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 393-390-62 1520 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 393-390-64 1594 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 393-390-65 1558 BELLFLOWER ST Annexation 10 175.08 1.00 175.08 394-043-14 2491 SIMPSON ST Annex 12 74.46 76.32 5,682.78 394-390-21 183 W VENTURA Annexation 9 144.02 5.15 741.76 394-411-01 2756 NINTH Annexation13 142.28 1.00 142.28
394-411-02 2716 NINTH Annexation13 142.28 1.00 142.28
394-411-03 2702 NINTH Annexation13 142.28 1.00 142.28
394-411-04 994 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-05 988 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-06 966 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-07 932 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-08 910 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-09 878 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-10 852 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-11 844 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-12 826 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-13 806 LINGONBERRY ST Annexation13 142.28 1.00 142.28 394-411-14 2725 SEVENTH Annexation13 142.28 1.00 142.28 394-411-15 2725 SEVENTH Annexation13 142.28 1.00 142.28 394-411-16 2737 SEVENTH Annexation13 142.28 1.00 142.28 394-411-17 2751 SEVENTH Annexation13 142.28 1.00 142.28 394-411-18 2779 SEVENTH Annexation13 142.28 1.00 142.28 394-411-19 2793 SEVENTH Annexation13 142.28 1.00 142.28 394-411-20 801 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-21 825 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-22 847 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-23 859 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-24 905 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-25 NO SITUS AVAILABLE Annexation13 142.28 1.00 142.28 394-411-26 969 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-27 NO SITUS AVAILABLE Annexation13 142.28 1.00 142.28 394-411-28 993 SILVERBROOKE ST Annexation13 142.28 1.00 142.28 394-411-29 2790 NINTH Annexation13 142.28 1.00 142.28
394-411-30 2782 NINTH Annexation13 142.28 1.00 142.28
394-412-01 2799 EIGHTH Annexation13 142.28 1.00 142.28
394-412-02 2773 EIGHTH Annexation13 142.28 1.00 142.28
394-412-03 2757 EIGHTH Annexation13 142.28 1.00 142.28
394-412-04 2705 EIGHTH Annexation13 142.28 1.00 142.28
394-412-05 2700 SEVENTH Annexation13 142.28 1.00 142.28 394-412-06 2736 SEVENTH Annexation13 142.28 1.00 142.28 394-412-07 2768 SEVENTH Annexation13 142.28 1.00 142.28 394-412-08 2792 SEVENTH Annexation13 142.28 1.00 142.28 394-413-01 2795 NINTH Annexation13 142.28 1.00 142.28
394-413-02 2779 NINTH Annexation13 142.28 1.00 142.28
394-413-03 NO SITUS AVAILABLE Annexation13 142.28 1.00 142.28 394-413-04 2715 NINTH Annexation13 142.28 1.00 142.28
394-413-05 2712 EIGHTH Annexation13 142.28 1.00 142.28
394-413-06 2748 EIGHTH Annexation13 142.28 1.00 142.28
394-413-07 2764 EIGHTH Annexation13 142.28 1.00 142.28
394-413-08 2788 EIGHTH Annexation13 142.28 1.00 142.28
394-080-45 2644 FOURTEENTH Annexation 14 36.42 1.00 36.42 394-080-46 2640 FOURTEENTH Annexation 14 36.42 1.00 36.42 394-080-47 2634 FOURTEENTH Annexation 14 36.42 1.00 36.42 394-080-48 2622 FOURTEENTH Annexation 14 36.42 1.00 36.42 394-080-49 2623 FIFTEENTH Annexation 14 36.42 1.00 36.42 394-080-50 2633 FIFTEENTH Annexation 14 36.42 1.00 36.42 AD No. 93-01 Preliminary Roll FY 2023-2024 Page 10 of 11 Assessor's Parcel
Number Situs Address Subdivision Subdivision Rate EBU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2023/2024 Preliminary Asssessment Roll
(Sorted by APN)
394-080-51 2649 FIFTEENTH Annexation 14 36.42 1.00 36.42 394-080-52 1429 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-53 1455 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-54 1473 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-55 1497 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-56 1521 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-57 1555 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-58 1627 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-59 1631 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-60 1649 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-61 1653 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-62 1681 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-63 1711 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-64 1735 HOWARD ST Annexation 14 36.42 1.00 36.42 394-080-65 2727 EIGHTEENTH Annexation 14 36.42 1.00 36.42 394-080-66 2705 EIGHTEENTH Annexation 14 36.42 1.00 36.42 394-080-67 2647 EIGHTEENTH Annexation 14 36.42 1.00 36.42 394-080-68 2625 EIGHTEENTH Annexation 14 36.42 1.00 36.42 394-080-69 2624 SEVENTEENTH Annexation 14 36.42 1.00 36.42 394-080-70 2632 SEVENTEENTH Annexation 14 36.42 1.00 36.42 394-080-71 2627 SEVENTEENTH Annexation 14 36.42 1.00 36.42 394-080-72 2613 SEVENTEENTH Annexation 14 36.42 1.00 36.42 394-080-73 2610 SIXTEENTH Annexation 14 36.42 1.00 36.42 394-080-74 2622 SIXTEENTH Annexation 14 36.42 1.00 36.42 394-080-75 2615 SIXTEENTH Annexation 14 36.42 1.00 36.42 394-080-76 2609 16TH AVE Annexation 14 36.42 1.00 36.42 394-080-77 2620 FIFTEENTH Annexation 14 36.42 1.00 36.42 394-080-78 2638 FIFTEENTH Annexation 14 36.42 1.00 36.42 394-390-22 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-390-23 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-390-24 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-390-25 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-021-47 NO SITUS AVAILABLE Annex 12 74.46 3.18 236.78 394-021-48 NO SITUS AVAILABLE Annex 12 74.46 3.84 285.92 394-021-49 2545 SIMPSON ST Annex 12 74.46 17.40 1,295.60 394-021-50 NO SITUS AVAILABLE Annex 12 74.46 13.50 1,005.20 394-400-23 NO SITUS AVAILABLE Annexation 9 144.02 3.66 527.10 394-400-24 NO SITUS AVAILABLE Annexation 9 144.02 3.60 518.46 394-400-21 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-400-22 NO SITUS AVAILABLE Annexation 9 144.02 4.02 578.96 394-400-25 NO SITUS AVAILABLE Annexation 9 144.02 6.72 967.80 394-400-26 NO SITUS AVAILABLE Annexation 9 144.02 10.02 1,443.08 394-400-29 NO SITUS AVAILABLE Annexation 9 144.02 13.26 1,909.70 394-400-28 NO SITUS AVAILABLE Annexation 9 144.02 7.98 1,149.26 Total: $112,244.28
Parcel Count 698
AD No. 93-01 Preliminary Roll FY 2023-2024 Page 11 of 11
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Palomar & City Council
REPORT FROM: Holly Owen, Community Development Director REVIEWED BY: AH AGENDA ITEM: San Joaquin Valley Regional Blueprint Award – Kingsburg Downtown Revitalization ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File
EXECUTIVE SUMMARY
The City was recently honored to learn that we were selected for a 2023 regional planning award for downtown revitalization for our support of the Stone Plaza project.
On April 1, 2009, the San Joaquin Valley Regional Policy Council adopted a list of Smart Growth Principles (“Blueprint Principles”) to be used as the basis of proactive, well-designed planning in the San Joaquin Valley:
1. Create a range of housing opportunities and
choices
2. Create walkable and bikeable neighborhoods
3. Encourage community and stakeholder
collaboration
4. Foster distinctive, attractive communities with
a strong sense of place
5. Make development decisions predictable, fair
and cost effective
6. Promote a mix of land uses
7. Preserve open space, farmland, natural beauty
and critical environmental areas
8. Provide a variety of transportation choices
9. Strengthen and direct development toward
existing communities
10. Take advantage of compact building design
11. Enhance the economic vitality of the region
12. Support actions that encourage environmental
resource management
13. Plan for future water needs
The purpose of the San Joaquin Valley Blueprint Awards program is to encourage quality planning and development by recognizing outstanding achievements and practices in the built environment. In recognizing and celebrating projects that reflect the Blueprint Principles, above, the hope is to provide visual examples of attractive, functional, and environmentally friendly projects that could serve as examples throughout the Valley. Category awards have been given out since 2010 by the San Joaquin Valley Regional Planning Agencies (County Association of Governments or COGs and CAGs), from Kern County in the south to Stanislaus in the north. In order to receive the award, the project must satisfy at least two of the above-listed principles. The Stone Plaza project met a number of these principles, including 1-6.
In the nomination document and in the words of acceptance for the award, the Community Development Director called out two important features that made possible a project such as this:
1) The ongoing commitment by the community and Council over time to the CPAT Downtown Revitalization Strategy (Attachment A), a guidebook created with a grant from 2017 by planning professionals as part of the CPAT (Community Planning Action Team) effort. This effort resulted in several recommendations for the city to consider, including the identification of several ‘catalytic development sites’ in the downtown area with strategies to encourage site-specific development to assist in downtown revitalization. The current Meeting Date: 05/17/2023
Agenda Item: 6.1